Practice Note 12: Useful Life of Infrastructure
Practice Note 12: Useful Life of Infrastructure
The Practice Note will guide practitioners to generate more reliable useful life estimates to help their entities obtain more reliable annual depreciation expense and consequently more reliable operating results. Determining the useful life of an infrastructure assets involves consideration of several factors: • Expected usage of the asset • Expected physical wear and tear • Technical or commercial obsolescence, and • Legal or similar limits on use of the asset.
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