Infrastructure assets to remain in PPE rather than HNA


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 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.
  • Dear T,
    If the Highways authority has a road over the land you own the title to I would say it is the Highways Authority that should be including the Land in it's Balance Sheet, not you, as they are the ones that have the economic benefit.