Depreciation in property of infrastructure: A study in the highway nova imigrantes

Abstract

This work has as goal to study a methodology of depreciation for property of infrastructure specifically in the building and maintain of highways. To verify the applicability and the possible reflections of this method in institution balance of public administration with the objective to reach a better transparency in their account demonstrations. In view of this, in the last years the studies about the form of recognition and disclosure of infrastructure public goods have been intensified, but the methodologies for their depreciation are still not defined. Therefore was presented a bibliography revision about the depreciation techniques under law that are recommended as right account practices in property of infrastructure. Another point discussed in this text is the theory about Renovation Account, methodology applied in some European countries, and the opinions of IFAC and GASB about this kind of fixed asset and its depreciation. After that was created a case study based on the construction data of Nova Imigrantes road system, that link the metropolitan region of the capital of the State of Sao Paulo with Santos Coastal Region and is concessional by Empresa Ecovias dos Imigrantes S.A., and was verified the possible adherence of the method in the account demonstrations of the institution of public administration.