Infrastructure assets to remain in PPE rather than HNA

Hi,

We are currently analysing our Infrastructure asset to determine how much will be transferred to the HNA and how much will be retained in PPE. So far, the only examples we can find of infrastructure assets that do not fit under the HNA components are 'coastal defences, water supply and drainage systems' from paragraph 4.1.2.2 of the 2016-17 Code of Practice.

Does any one have any further examples of infrastructure assets they are retaining in PPE?

Thanks in advance for any help.
Parents
  • We are a Highways Authority but have not previously included a value for land as part of our Infrastructure assets. From 16/17 onwards we will be including a DRC land value within our HNA as per the valuation toolkit, even without ownership, as we control the economic benefit.
Reply
  • We are a Highways Authority but have not previously included a value for land as part of our Infrastructure assets. From 16/17 onwards we will be including a DRC land value within our HNA as per the valuation toolkit, even without ownership, as we control the economic benefit.
Children
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