Infrastructure assets accounting policy 2025

This policy:

• sets out Waikato Regional Council's key requirements for accounting for infrastructure assets
• provides the policy statements necessary to facilitate and support the achievement of the above requirements.
• identifies the roles and responsibilities for implementing the policy.

Asset classes included under this policy are:

• flood infrastructure
• drainage infrastructure
• river and lakes infrastructure
• Council owned land that the assets are built upon.

Report: PS 2025/07

Author: Waikato Regional Council