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
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04
Component Condition Over Time
Year 080
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.
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.
Strasan Group turns this simulation into a site-verified asset register — condition surveys, componentisation, and engineering sign-off auditors accept.