Infrastructure Asset Valuation and Depreciation Guidelines – 2024 version
NZ$325.00 excl GST
The Infrastructure Asset Valuation and Depreciation Guidelines is a practical resource for valuing and depreciating infrastructure assets in New Zealand. These Guidelines provide a structured, consistent approach to ensure valuations are accurate, transparent, and aligned with best practices across sectors.
Developed collaboratively by experts in finance, engineering, asset management, and environmental science, the Guidelines address challenges unique to infrastructure management. They reflect the latest developments in legislation, accounting standards, and infrastructure decision-making to help navigate a complex and evolving infrastructure environment.
Members of Āpōpō have free access to the Guidelines, along with other resources such as the Āpōpō Guide. Click here to find out more about membership.
The Guidelines include:
- Valuation Concepts and Principles
- Optimised Depreciated Replacement Cost (ODRC) Methodology
- Implementation and Reporting
- Application: Guidance Specific to Classes of Infrastructure
- Natural Capital Valuations
- Insurance Valuation
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) – click here to enquire
- Hardcopy version ($325 +GST) – use the ‘Add to Cart’ button below:
Note: Hardcopy orders placed now will be posted in February 2025.
Weight | 2 kg |
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Dimensions | 35 × 30 × 5 cm |