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
  • Hi T
    If you follow the guidelines for the WGA valuation of the HNA you will be including a value for highway land whether you hold title or are the beneficial owner of the land. If you use this valuation of the HNA for your balance sheet and retain the value of land in PPE you will be double counting.

    Cheers, Neil
Reply
  • Hi T
    If you follow the guidelines for the WGA valuation of the HNA you will be including a value for highway land whether you hold title or are the beneficial owner of the land. If you use this valuation of the HNA for your balance sheet and retain the value of land in PPE you will be double counting.

    Cheers, Neil
Children
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