Infrastructure Asset Valuation and Depreciation Guidelines – 2025 edition
NZ$325.00 excl GST
The Infrastructure Asset Valuation and Depreciation Guidelines set a new benchmark for accurately and transparently valuing infrastructure assets in New Zealand. Recent updates reflect recent developments in accounting practices, climate change considerations, and emerging sustainability requirements. These Guidelines ensure that your valuations are robust, defensible, and future-focused.
Expertly crafted by leading specialists in asset management, finance, engineering, and environmental science, the new edition is your essential resource for navigating the evolving complexities of infrastructure valuation. Whether you’re an asset manager, valuer, financial professional, or auditor, these Guidelines are indispensable for aligning your valuation practices with current best practices and regulatory standards.
What’s New in the Guidelines?
This version replaces the 2006 edition. It includes:
- Contemporary insights into addressing climate change impacts, sustainability, and resilience in asset valuation.
- Enhanced valuation methods, including the latest approaches to Optimised Depreciated Replacement Cost (ODRC) tailored for specialised infrastructure assets.
- Detailed guidance on assessing asset impairment, useful life adjustments, and modern equivalent asset considerations.
- Specific sector applications with guidance on roads, water utilities, parks, land drainage, property, and heritage assets.
- Innovative natural capital valuation techniques integrating te ao Māori perspectives, ensuring valuations reflect environmental and cultural significance.
- Detailed insurance valuation practices to strengthen asset protection and risk management.
Written and endorsed by leading industry experts, these Guidelines are your essential tool for future-proofing asset valuation practices, enhancing financial transparency, and supporting robust, strategic asset management decisions.
Secure your copy today and equip yourself with the definitive resource for infrastructure valuation and depreciation in Aotearoa.
How to Purchase
The Guidelines are available for purchase in two formats:
- Online version
- Individual members of Āpōpō (free) – click here to find out more about membership, or sign in
- Unlimited group access to corporate members ($500 +GST per year) – click here to enquire
- Hardcopy version ($325 +GST) – use the ‘Add to Cart’ button below:
