Austroads Componentisation Guidelines

Abstract

The purpose of this guideline is to assist organisations determine the appropriate minimum level of componentisation for road infrastructure assets. This guideline is designed to facilitate improved integration and alignment of asset management, financial management and financial reporting processes. It is intended that this guideline will drive a more consistent approach to data management, asset recognition and preparation of financial statements. In turn, this will enable more efficient collation of national data sets used to enable equitable reform initiatives