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.