XIV. Special Procedures

Guide to Financial Operations

XIV.14.I Treatment of Infrastructure Assets

XIV. Special Procedures
Guide to Financial Operations

Infrastructure consists of roads, bridges, curbs and gutters, streets, sidewalks, drainage systems, lighting systems, historic monuments, and similar assets that are immovable and of value only to the State. Infrastructure assets are included net of appropriate depreciation in the government-wide financial statements.

Guide to Financial Operations

REV. 01/01/2017