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 have multiple infrastructure assets which are the land below the highway, i.e. we own the land and a road runs over it. The Highway Authority is responsible for the road but I'm advised that we still own the land so we include the land in our infrastructure assets. Do other authorities declare such land on their asset registers as infrastructure assets or as another class of asset or do they not record the land on the AR at all?
Reply
  • We have multiple infrastructure assets which are the land below the highway, i.e. we own the land and a road runs over it. The Highway Authority is responsible for the road but I'm advised that we still own the land so we include the land in our infrastructure assets. Do other authorities declare such land on their asset registers as infrastructure assets or as another class of asset or do they not record the land on the AR at all?
Children
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