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Table Of Contents

Foreword
1 Definitions
1.1 Fixed Assets
1.2 Invested Capital
1.3 Initial cost
1.4 Cost of Production (Cost Price)
1.5 Replacement Costs/Restoration Costs
1.6 Current Market Value
1.7 Residual Book Value/Book Salvage Value
1.8 Depreciations
2 Legal Bases for Valuation
2.1 Initial Value ror the Computation orCalculatory Costs
2.2 Target Value with Initial Assessment
3 Asset Evaluation
3.1 Bases or Evaluation
3.1.1 General lriformation
3.1.2 Facility Classification and GroupingPlan
3.1.3 Charges and Similar Remunerations
3.1.4 Road Drainage
3.1.5 Evaluation Procedures (Quantitative Method/Index Method)
3.2 Registration of Capital Goods
3.2.1 Requirements on Inventory Verifications
3.2.2 Cadastral Survey for Sewer Sections and Shafts
3.2.3 Cadastral Survey for Special Structures
3.2.4 Directory of Similar Assets
3.3 Initial Evaluation
3.3.1 Application of Evaluation Procedures
3.3.2 Schematic Valuation
3.3.2.1 General Principles
3.3.2.2 Earthworks
3.3.2.3 Pipe Delivery and Laying
3.3.2.4 Shafts and Special Structures
3.3.3 Index Procedure or Estimation
3.4 Up-dating
3.4.1 Registration of Entries and Deletions in the Asset Card Index
3.4.2 Production of the Asset record
3.5 Regular Re-evaluation
4 Write off
4.1 Useful Life Expectancy
4.2 Depreciation Methods
4.3 Simplification Possibilities
4.4 Accrued Depreciation
4.5 Adjustment of Depreciation Rates/Useful Life
5 Residual Book Value/Book Salvage Value
6 Return on Asset Capital
Appendix 1 Municipal Charges Laws
Appendix 2 Municipal Budget Ordinances
Appendix 3 Regulation on the First Recording of Assets
Appendix 4 Regulation on Road Surface Drainage
Appendix 5
Appendix 6 Asset Grouping Plan
Appendix 7 Depreciation tables
Appendix 8 Price Indices for Local Sewers
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atv-a-133-e

atv-a-133-e

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Published by: Laurentiu Gheorghita on Feb 16, 2013
Copyright:Attribution Non-commercial

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06/14/2013

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