摘要: |
Understanding the relative value of infrastructure assets such as roadways, bridges, and other transportation facilities is important when making decisions regarding the allocation of funding across different infrastructure types. The criterion used to allocate available funds is generally a function of identified needs weighed against a required service level or political process. By understanding the relative value of the various infrastructure assets, better decisions can be made in the split of preservation funds. In addition to the benefits in the preservation fund allocation process, new requirements coming from the Governmental Accounting Standards Board (GASB) Statement 34 have required bridge owners to provide a value for all major infrastructure assets constructed after June 30, 1980. To comply with the requirements of GASB 34, the California Department of Transportation has developed a methodology for asset valuation that is based on the various materials, design types, and current condition of the bridges in the state. The procedure developed to assess the value of the state-owned bridges in California is described. |