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
  • T - presumably the value of the land under the highway is currently fairly minimal in your balance sheet though, being at historic cost?
    The HNA guidance notes indicate that where a highways authority doesn't own the land under the highway, it still needs to recognise it in the Balance Sheet while it is being used for the highways network asset, as it is the beneficial occupier and controls access to the economic benefits and service potential of the land.
    So having said that presumably the land would not classify as an asset for your balance sheet as you don't control the economic benefits / service potential etc?
Reply
  • T - presumably the value of the land under the highway is currently fairly minimal in your balance sheet though, being at historic cost?
    The HNA guidance notes indicate that where a highways authority doesn't own the land under the highway, it still needs to recognise it in the Balance Sheet while it is being used for the highways network asset, as it is the beneficial occupier and controls access to the economic benefits and service potential of the land.
    So having said that presumably the land would not classify as an asset for your balance sheet as you don't control the economic benefits / service potential etc?
Children
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