Determining the value of a transportation organization's physical assets is important for both financial reporting and transportation asset management (TAM).
The TRB National Cooperative Highway Research Program's NCHRP Web-Only Document 335: A Guide to Computation and Use of System-Level Valuation of Transportation Assets details how to calculate asset value and use it to support application in TAM.
Supplemental to the document are summary of the research project activities and recommendations for implementation.
National Academies of Sciences, Engineering, and Medicine. 2022. A Guide to Computation and Use of System-Level Valuation of Transportation Assets. Washington, DC: The National Academies Press. https://doi.org/10.17226/26667.
Chapters | skim | |
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Front Matter | i-v | |
Summary | 1-9 | |
Chapter 1 Introduction | 10-19 | |
Chapter 2 Asset Valuation Framework | 20-38 | |
Chapter 3 Asset Value Scope | 39-58 | |
Chapter 4 Initial Asset Value | 59-81 | |
Chapter 5 Treatment Effects | 82-99 | |
Chapter 6 Depreciation | 100-118 | |
Chapter 7 Measure Calculation | 119-133 | |
Chapter 8 Using Asset Value to Support TAM Decisions | 134-149 | |
Chapter 9 Examples and Case Studies | 150-175 | |
Appendix A Details on Economic Valuations | 176-185 | |
Appendix B Economic Concepts | 186-202 | |
References | 203-205 |
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