SG STRASAN GROUP · Civil & Structural Engineering
EBK REGISTERED · NEMA LICENSED · IPSAS 45

IPSAS 45 Asset
Depreciation Simulator

Model componentised depreciation for public infrastructure assets — roads, bridges, water systems and buildings — the way an IPSAS 45 asset register requires it: broken into components, each with its own useful life, measurement basis and condition adjustment.

Engineering note — this tool produces indicative figures for budgeting and planning discussions only. Component percentages and useful lives shown are illustrative defaults; an audit‑ready asset register under IPSAS 45 requires site inspection, engineering cost estimation and condition survey data. Strasan Group provides the underlying engineering evidence — see the compliance checklist below.
01

Select Asset Class

02

Asset Parameters

Used to compute elapsed age
IPSAS 45 permits DRC where no market exists
Multiplier vs. original acquisition cost
100 = as-new. Below 60 triggers impairment review
03

Componentisation Schedule

Component Cost Alloc. % Alloc. Cost (KES) Useful Life (yrs) Annual Deprec. Accum. Deprec. Carrying Amount
Total
04

Component Condition Over Time

Year 0 80
8 yrs
Illustrative cross-section — component depth represents remaining carrying value at the selected year.
Carrying amount by component across useful life — stacked, straight-line basis.
05

Valuation Summary

Gross Cost
at selected measurement basis
Accumulated Depreciation
as of valuation date
Net Carrying Amount
before impairment
Impairment-Adjusted NBV
condition-adjusted carrying amount
06

IPSAS 45 Audit Readiness Checklist

👨‍🏫

Your Asset Valuation Team

Dr. Eng. Paul G. Macharia

Dr. Eng. Paul G. Macharia

Director — Transport & Infrastructure

Ph.D. Civil Engineering (Transportation) · EBK Registered

Paul has been working with county roads for over 15 years. He leads our pavement componentisation work and condition surveys. He knows what makes a road asset register pass audit.

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Eng. Paul Gachiri Methu

Eng. Paul Gachiri Methu

Director — Compliance & Financial Engineering

BSc Civil Engineering · CPA(K) · EBK Registered

Paul bridges engineering and finance. He handles the valuation methodology, depreciation schedules, and ensures our reports meet OAG standards.

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All our work is signed off by EBK registered engineers. We do not outsource the technical work.

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Need audit-grade numbers, not estimates?

Strasan Group turns this simulation into a site-verified asset register — condition surveys, componentisation, and engineering sign-off auditors accept.

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Registered with EBK · NEMA Licensed