Closed

Better Asset Valuation to Support Investment and Sustainability

Tender ID: 622657


Tender Details

Organisation:
Tender #:
AAM6709  
Status:
Closed
Publish Date:
17 August 2026
Closing Date:
21 September 2026
Closing Time:
03:00 PM (Australia/NSW)

Tender Description

⁠⁠⁠Overview

Austroads Ltd is seeking a consultant to develop a decision support framework and evidence-based recommendations to improve the accuracy, transparency, comparability, and consistency of road asset valuation across Australian and New Zealand jurisdictions.

Purpose

The framework is intended to strengthen the link between asset valuation, asset consumption, renewal need, funding requirements, and long-term infrastructure sustainability, supporting both financial reporting and investment decision-making.

Scope

The scope includes:

  • Investigating how transport agencies financially value road infrastructure and transport assets
  • Examining current valuation techniques, componentisation approaches, unit rates, useful lives, remaining useful life assessments, depreciation methods, and impairment practices
  • Evaluating the extent to which these approaches align with accounting and asset management standards and their effectiveness in supporting financial reporting, investment planning, and long-term sustainability
  • Identifying inconsistencies, challenges, and current practice in road asset valuation
  • Establishing an evidence-based framework that aligns road asset valuation practice with accounting standards and asset management intent across Australia and New Zealand
  • Systematically documenting current valuation practices, testing their consistency, assumptions, and decision-usefulness, and identifying where accounting compliance has drifted from asset performance reality
  • Conducting comparative analysis and case studies to define good practice for componentisation, unit rates, estimated useful life and remaining useful life, impairment assessments, and depreciation methodology for financial reporting
  • Developing a common valuation principles and decision framework
  • Producing good-practice guidance on componentisation, useful lives, remaining useful lives, depreciation, and impairment
  • Preparing comparative analysis, benchmarks, and case studies
  • Providing advice on techniques, procedures, and practices
  • Preparing policy and implementation recommendations for agencies
  • Preparing supporting guidance material that agencies can adopt or adapt to improve valuation practice and decision-making
  • Defining an asset hierarchy

If a maintained product is developed, such as guidance notes or a reference framework, it will be owned by the sponsoring body and periodically reviewed to reflect changes in standards, practice, and evidence, to ensure it remains current, credible, and operationally relevant.

The project will produce the following final deliverables:

  • Research report, covering an executive summary, case studies, and a proposed valuation and decision-making framework
  • Webinar
  • Project data with populated metadata spreadsheet
  • Recommendations


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