Computational Structural Engineering (전산구조공학)

Computational Structural Engineering Institute of Korea (한국전산구조공학회)
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Asset Valuation Considering Road Facilities Performance

도로시설물의 성능을 고려한 자산가치 평가

  • 이용준 (토지주택연구원 건설기술연구실)
  • Published : 2024.03.15
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Abstract

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References

  1. AASHTO (2020), "AASHTO Transportation Asset Management Guide", American Association for Highway and Transportation Officials, Washington D.C. 
  2. Dojuerek , M., Volovski, M., Labi, S. (2014), "Elemental Decomposition and Multicriteria Method for Valuing Transportation Infrastructure", Transportation Research Record: Journal of the Transportation Research Board, 2460, 137-145.  https://doi.org/10.3141/2460-15
  3. MOSF (2021), "Enforcement Rule of Central Government Accounting Standards", Ministry of Strategy and Finance(In Korean). 
  4. Lee, Y. J., Park, K, H. and Sun, J, W. (2023), "A Study on the Asset Valuation Method Based on the Performance Information of Bridge", Journal of the Korea Institute for Structural Maintenance and Inspection, Vol.27, No.5, p.57-66(in korean) 
  5. GASB (1999), Statement No. 34 of the Governmental Accounting Standards Board, Governmental Accounting Standards Board (GASB). 
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  7. Do, M. S., Park, S. H., and Choi, S. H. (2017), "Evaluation of Road Asset Value using Alternative Depreciation methods: Focusing on National Highway No.1", International Journal of Highway Engineering, Vol.19, No.3, pp.19-30 (in Korean).  https://doi.org/10.7855/IJHE.2017.19.3.019
  8. MOSF (2016), "Accounting Guidelines of Tangible Assets and Social Infrastructure", Ministry of Strategy and Finance(In Korean). 
  9. 内閣府政策統括官 (2017), 日本の社会資本 2017. Japan 
  10. Michael Barker (2020), "Long-Term Analysis for Short-Span Bridges", Modern Steel Construction, The American Institute of Steel Construction(AISC), Chicago. 
  11. David Edgerton FCPA (2013), "Valuation and Depreciation A guide for the not-for-profit and public sector under accrual based accounting standards", CPA AUSTRALIA. 
  12. National Academies of Sciences, Engineering, and Medicine (2022), "A Guide to Computation and Use of System-Level Valuation of Transportation Assets", Transportation Research Board, National Academy of Sciences, Washington D. C. 
  13. KYTC (2019), Transportation Asset Management Plan. KYTC. 
  14. FHWA (2023), LTBP-InfoBridges, Available at:https://infobridge.fhwa.dot.gov(Accessed: July 1, 2023), U.S. Department of Transportation., Washington D.C. 
  15. MOLIT (2021), Special Act on Safety Control for Infrastructure. Ministry of Land, Infrastructure and Transport, Korea(in Korean).