Asset Inventory and Valuation. A sset Inventory
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1 Asset Inventory and Valuation A sset Inventory Decision Support System (DSS) An asset management framework is a decision support system A DSS refers to the use of computers to store, analyzeand display information that is used to support decision making In the core of a DSS comes the Data Storing (Asset Inventory) As such, A central database is the heart of a DSS A central database has several advantages that can achieved through: 18/10/2015 Emad Elbeltagi 2 1
2 A sset Inventory Asset Database (Inventory) Reducing redundancy, each piece of data is stored in only one place Allow sharing, data can be utilized by different application, different departments Standardization in data names, format, etc. Security restrictions, to ensure the data are stored safely and securely Data integrity, controlling the data update and checking for integrity when update is made 18/10/2015 Emad Elbeltagi 3 A sset Inventory Asset Database (Inventory) 18/10/2015 Emad Elbeltagi 4 2
3 A sset Inventory Asset Database (Inventory) Question What attributes should be collected for infrastructure assets? Bridges Roads Water networks Sewer networks Buildings 18/10/2015 Emad Elbeltagi 5 A sset Inventory Data Required for Management System Physical descriptions of infrastructure facilities, including location, construction and metrical data, preferably geographically based Usage-history data (for example, water usage for water-distribution systems, aircraft coverage for airport pavement) Condition monitoring and evaluation data Maintenance history and operation data Unit cost and budget data Design and analysis data 18/10/2015 Emad Elbeltagi 6 3
4 A sset Inventory 18/10/2015 Emad Elbeltagi 7 Information Details A sset Inventory Classification of data and levels of detail are very important issues because data collection can be very expensive effort Physical descriptions of infrastructure facilities, including location, construction and metrical data A study by the World Bank recognizes five functional levels of data needs Sectorial level: Aggregation of data from the infrastructure system; e,g., annual statistics and road-user charges for comparison 18/10/2015 Emad Elbeltagi 8 4
5 Information Details A sset Inventory Network level: Planning, programming, and budgeting (strategic) for M&R Project level: Selection and extent of treatment and exact location; may require intensive data collection and analysis. Operational level: Facility and operation related to construction, maintenance, traffic, and safety. Research and Development: Data needs are more detailed and precise than that for project level and operational Level. Data are usually study-specific. 18/10/2015 Emad Elbeltagi 9 A sset Inventory Integrated overall management system 18/10/2015 Emad Elbeltagi 10 5
6 Database Security A sset Inventory When working with high-volume of databases, it is imperative to develop and maintain a comprehensive data backup and security system, such a system should be based upon: Daily and weekly backup Permanent backup at appropriate intervals; at a minimum it should be done on an annual basis Off-site storage of permanent backup Kuwait example Oklahoma city federal building 18/10/2015 Emad Elbeltagi 11 A sset Inventory Database Collection Frequency and Update 18/10/2015 Emad Elbeltagi 12 6
7 A sset Inventory Database Collection Frequency and Update 18/10/2015 Emad Elbeltagi 13 A sset Inventory Methods of Data Collection From "as-built" project records. The historical project record is the least expensive source of inventory information. Pedestrian observer visual survey, this is feasible for small-size facilities. It is also the best method to verify the information collected from other sources. moving observer visual survey, this method relatively faster and enables greater coverage for a fixed budget. 18/10/2015 Emad Elbeltagi 14 7
8 A sset Inventory Methods of Data Collection Photo or video logging has the advantage of permanent records, this method can be used for roads, airports, railroad tracks, subways, sewers, large water lines, and other facilities. Subsequent data reduction by either manual or automated image-processing techniques is required. Automated measurements of geometrical and structural characteristics for roads, railroad tracks, and pipelines and sewers. Weather records can provide simple, inexpensive environmental data Nondestructive testing, such as ground-penetrating radar, magnetic Resonance and wave-propagation methods. 18/10/2015 Emad Elbeltagi 15 Infrastructure R ating system Definition A structured approach to evaluate the current state of infrastructure. Evaluating and rating the community, environmental, and economic benefits of all types and sizes of infrastructure projects. It evaluates, grades, and gives recognition to infrastructure projects. 18/10/2015 Emad Elbeltagi 16 8
9 Infrastructure R ating system Procedure Evaluation of a facility involves three steps: Selecting sample sections with inventory data and historical information on usage and load. Monitoring condition Via measurements or observations Processing and evaluation via manipulation and interpretation of the data collected to provide an overall condition rating and to make a judgment based on the results. 18/10/2015 Emad Elbeltagi 17 Infrastructure R ating system Evaluation Criteria Evaluation involves the assessment of facility conditions with respect to the user, the function, and the structural condition, and may include the following: Capacity-Evaluate the infrastructure s capacity to meet current and future demands. Condition-Evaluate the infrastructure s existing or near future physical condition. Funding Identify the current level of funding for the infrastructure category and compare it to the estimated funding need. 18/10/2015 Emad Elbeltagi 18 9
10 Infrastructure R ating system Evaluation Criteria Evaluation involves the assessment of facility conditions with respect to the user, the function, and the structural condition, and may include the following: Public Safety-Evaluate to what extent the public's safety is jeopardized by the condition of the infrastructure and what the consequences of failure may be. 18/10/2015 Emad Elbeltagi 19 Infrastructure R ating system Evaluation Criteria User Evaluation Convenience, comfort, health, safety, aesthetic aspects, and overall satisfaction with the quality of service. These are generally subjective in nature and often depend on visual observation or opinion. Examples, Serviceability Rating for highways based on riding quality; safety of air travel and complaints of poor water pressure and/or accumulation of garbage on streets. The subjective rating scale is numeric, ranging from zero (the worst) to a maximum of 5, 10, or 100 for excellent condition. 18/10/2015 Emad Elbeltagi 20 10
11 Infrastructure R ating system Evaluation Criteria Functional evaluation Functional evaluation is the effectiveness of a facility in fulfilling its intended functions. Major concerns are safety, size adequacy, sufficiency based on capacity and demand requirements, serviceability or quality of service, and physical appearance. Use of objective measurements. Examples include: Pavement Condition Index based on distress measurements for highways; condition index for bridge decks based on distress mapping and analysis; track quality index for railroad tracks based on measurement of track geometry, cross slope, and alignment. 18/10/2015 Emad Elbeltagi 21 Infrastructure R ating system Evaluation Criteria Structural evaluation Structural evaluation is used to assess structural integrity by conducting tests and structural analysis of test data. Structural evaluation includes load-carrying capacity, structural integrity, seismic or fire hazard, and safety of users. Example are: Structural Capacity Index, used for highways based on pavement deflection testing; structural rating and remaining life for bridge structures based on nondestructive deflection testing; frequency of breakdowns and failures of utility lines. 18/10/2015 Emad Elbeltagi 22 11
12 Infrastructure R ating system ASCE Infrastructure Report Card 18/10/2015 Emad Elbeltagi 23 Purpose The purpose of infrastructure valuation is to answer the question: How much is my asset currently worth? With infrastructure many answers could be obtained. 18/10/2015 Emad Elbeltagi 24 12
13 Purpose Why value infrastructure assets? Financial Reporting Determining appropriate pricing and funding levels Risk management (insurance) Benchmarking Possible sale/merge 18/10/2015 Emad Elbeltagi 25 Valuation methods Cost Method (Historical) Valuation of assets is made on the basis of purchase price of the assets. It is very simple method of valuation of assets. Market Value Method (Replacement) Valuation of assets is made on the basis ofmarket priceof such assets. So, it is named Replacement Method. If same asset is to be purchased then on the basis of same value, valuation of assets can be done. 18/10/2015 Emad Elbeltagi 26 13
14 Valuation methods 18/10/2015 Emad Elbeltagi 27 Valuation methods Managerial accounting Used primarily by those withina company or organization. Reports can be generated for any period of time such as daily, weekly or monthly. Reports are considered to be "future looking" and have forecasting value to those within the company. Management Accounting is the branch of Accounting that deals primarily with confidential financial reports for the exclusive use of top management within an organization. 18/10/2015 Emad Elbeltagi 28 14
15 Valuation methods Financial accounting Used primarily by those outsideof a company or organization. Financial reports are usually created for a set period of time, such as a financial year or period. Financial reports are historicallyfactual and have predictive value to those who wish to make financial decisions or investments in a company. 18/10/2015 Emad Elbeltagi 29 Depreciation The depreciation in defined as the decrease in market value of an asset An asset may depreciate because it is no longer performing its function as well as when it was new Another aspect of depreciation is that caused by obsolescence A machine is described as obsolete when the function it performs can be done in some better manner An asset may be in excellent working condition, yet may still be obsolete. For example, electronic machines, computers 18/10/2015 Emad Elbeltagi 30 15
16 Depreciation The initial value represents the purchase price of an asset Salvage value represents the expected price for selling the asset at the end of its useful life The book value represents the current value in the accounting systems The book value equals the initial value of the asset minus all the depreciation costs till given time The market value represents the value of the asset if it is sold in the free market 18/10/2015 Emad Elbeltagi 31 Depreciation: straight-line method The simplest and best known of the various depreciation methods The straight-line method assumes linear depreciation or the depreciation cost is allocated equally over the asset useful life (Annual depreciation charge) D n = (P F) / N Example: If the purchase price of an equipment is LE60,000 and its salvage value after 8 years is LE6,000, calculate the annual depreciation and the book value of the equipment each year Total depreciation = = LE54,000 Annual depreciation = / 8 = LE6,750 18/10/2015 Emad Elbeltagi 32 16
17 Depreciation: straight-line method Year Annual depreciation Book value , ,750 53, ,750 46, ,750 39, ,750 33, ,750 26, ,750 19, ,750 12, ,750 6,000 18/10/2015 Emad Elbeltagi 33 This method results in faster depreciation at the early life of an asset Each year, the depreciation is computed as the remaining life at the beginning of the year divided by the sum of the years digitsfor the total life, multiplied by the total amount of depreciation D n = (Remaining useful life at beginning of a year / Sum of years digits) (P F) Depreciation: Sum-of-years digits 18/10/2015 Emad Elbeltagi 34 17
18 Depreciation: Sum-of-years digits Example: If the purchase price of an equipment is LE60,000 and its salvage value after 8 years is LE6,000, calculate the annual depreciation and the book value of the equipment each year P = 60,000; F = 6,000; N = 8 Total depreciation = = LE54,000 Sum-of-years digits = 8 (8 + 1) / 2 = 36 years Depreciation = (8-n+1)/36 x Calculate for n = 1, 2, 3, 4, 5, 6, 7, 8 18/10/2015 Emad Elbeltagi 35 Depreciation: Sum-of-years digits Year Remaining life / sum-of-years Annual depreciation Book value , /36 12,000 48, /36 10,500 37, /36 9,000 28, /36 7,500 21, /36 6,000 15, /36 4,500 10, /36 3,000 7, /36 1,500 6,000 18/10/2015 Emad Elbeltagi 36 18
19 This method assumes that the asset initial value the salvage value are converted into a series of uniform payments over the asset life Depreciation: Sinking fund The amount of yearly depreciation is invested in a compound manner for the remaining period C = i P F ) (1 + i) ( n 1 D n = C (1 + i) n-1 ; n = 1, 2, 3,..., N 18/10/2015 Emad Elbeltagi 37 Example: Assume the same previous example with interest rate of 10% Depreciation: Sinking fund P = 60,000; F = 6,000; N = 8; i =10% C = ( ) [(0.1) / ( )] = LE4,722 At the first year: D 1 = LE4,722 At the second year: D 2 = 4722 (1.1) = LE5,194 At the third year: D 3 = 4722 (1.1) 2 = LE5,714 At the eighth year: D 8 = 4722 (1.1) 7 = LE9,202 18/10/2015 Emad Elbeltagi 38 19
20 Depreciation: Sinking fund Year Annual depreciation Book value , ,722 55, ,194 50, ,714 44, ,285 38, ,913 31, ,605 23, ,365 15, ,202 6,000 18/10/2015 Emad Elbeltagi 39 Depreciation: Comparison Initial value Sinking fund Book value Straight- line Sum-of years Salvage value 18/10/2015 Emad Elbeltagi 40 Age 20
21 Assuming linear depreciation Value = Acquisition Cost x (Remaining life l Useful life) Considering deflated cost (inflation) Value = Acquisition Cost x (1/ (1+i) n ) x (Remaining life l Useful life) i = average inflation rate n = year of replacement year of acquisition Actual condition Value = replacement cost x actual condition 18/10/2015 Emad Elbeltagi 41 Example The replacement cost for a water main is $100,000 Useful life = 80 years Average inflation rate = 4% 18/10/2015 Emad Elbeltagi 42 21
22 Example 16 years 64 years Initial Deflated Condition Initial Deflated Condition Good Bad Good Bad Good Bad Good Bad Good Bad Good Bad 25,000 75,000 1,582 1,582 20,000 20,000 25,000 75,000 42,172 42,172 80,000 80,000 18/10/2015 Emad Elbeltagi 43 Comments For old infrastructure that is in good condition, estimating current value based on a theoretical useful life undervalues the assets For new infrastructure that is in bad condition, estimating current value based on a theoretical useful life overvalues the assets Conducting valuation based on actual observed condition results in defensible results. However, the problem of the costs associated with obtaining condition data 18/10/2015 Emad Elbeltagi 44 22
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