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
  • I'm a little confused here - can someone help? Apart from roads managed by a separate Highway Authority, my Council's area does not have any other highway assets which constitute a network and therefore, as the roads are the responsibility of the Highway Authority, we do not declare any HNA on our balance sheet.
    We do however include in the BS the value of the land beneath the highway roads in our infrastructure assets as I am told the Highway Authority only controls the road, surface and underlayers, but we still own the land it lays on.
    From other advice it now sounds that the Highway Authority will also be declaring a value for the land under the highway in their balance sheet? So whilst a road is still used (i.e. not 'stopped up') who should be declaring the value of the land under the road, the owner or the respective highway authority?
Reply
  • I'm a little confused here - can someone help? Apart from roads managed by a separate Highway Authority, my Council's area does not have any other highway assets which constitute a network and therefore, as the roads are the responsibility of the Highway Authority, we do not declare any HNA on our balance sheet.
    We do however include in the BS the value of the land beneath the highway roads in our infrastructure assets as I am told the Highway Authority only controls the road, surface and underlayers, but we still own the land it lays on.
    From other advice it now sounds that the Highway Authority will also be declaring a value for the land under the highway in their balance sheet? So whilst a road is still used (i.e. not 'stopped up') who should be declaring the value of the land under the road, the owner or the respective highway authority?
Children
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