TRB's National Cooperative Highway Research Program (NCHRP) Research Report 898: A Guide to Developing Financial Plans and Performance Measures for Transportation Asset Management presents guidance for state departments of transportation (DOTs) and other agencies conducting financial analyses and developing financial plans to support efficient and effective management of the agency’s transportation assets.
The guide addresses fiscal and programmatic constraints associated with federal and state legislation; methodologies for valuing assets, forecasting and allocating financial resources; financial performance measures and targets; and practical concerns related to financial markets and accounting requirements.
National Academies of Sciences, Engineering, and Medicine. 2019. A Guide to Developing Financial Plans and Performance Measures for Transportation Asset Management. Washington, DC: The National Academies Press. https://doi.org/10.17226/25285.
|Chapter 1 - Introduction to Financial Planning||1-7|
|Chapter 2 - Integrating Financial Plans into TAM||8-24|
|Chapter 3 - Transportation Funding Sources and Uses||25-40|
|Chapter 4 - Financial Forecasting||41-49|
|Chapter 5 - Investment Strategies and Scenarios||50-62|
|Chapter 6 - Asset Valuation||63-78|
|Chapter 7 - Communicating the Results||79-89|
|Appendix A - Case Studies||94-104|
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