A Guide to Computation and Use of System Level Valuation of Transportation Assets


Welcome to the web version of A Guide to Computation and Use of System Level Valuation of Transportation Assets. This guide describes how to calculate the value of transportation assets to support transportation asset management. Asset value is an important piece of financial reporting and transportation asset management (TAM). It can be used in financial statement balance sheets, it communicates what an agency owns and maintains, and it supports investment decisions. Financial reporting standards and requirements dictate how to perform the calculations; however, in practice, there is no single correct way to measure an asset’s value.

This guide provides guidance on how to calculate asset value, including three different perspectives each suited to different purposes, and a simple, 6-step approach to conduct the computation. It should be noted that though this guide is consistent with the standard practices, it is not an official accounting or financial standard.


Guide Chapters

Navigate the site chapter-by-chapter, exploring all of the figures, charts, and content. Or download the guidebook by chapter for your own perusal.

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Calculation Steps

Follow along with the detailed step-by-step process for calculating transportation asset valuation.

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Guidebook Download

If you would like to review the guide without having to navigate the website, please use this link to download a PDF copies of each guide chapter.

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