Responding to COVID-19: insight, support and guidance

Survey on the Impact of the Move to Improve the Reporting of Infrastructure Assets including a (possible) move to a Depreciated Replacement Cost Measurement Basis


CIPFA is undertaking this survey to further understand the impact changing the reporting of information for infrastructure assets and is developing a long-term solution for this.

This survey will enable CIPFA to get a better picture of the impact a change in the measurement requirements will have on local authorities with a particular focus on the costs and the resource implications of such a move. CIPFA will issue a report on the outcomes of the survey to inform stakeholders of the issues being faced by local authorities.

CIPFA would also note that although CIPFA LASAAC has not yet taken its final decision on the longer-term solution that when completing this questionnaire local authorities should assume that the longer-term approach will be based on a Depreciated Replacement Cost basis using a measurement approach similar to that included in the 2016 edition of the Code of Practice on the Highways Network Asset though the Task and Finish Group is considering possible simplifications to the prescriptions of that Code.

Note you might want to base your responses by referring to your view on and experience of the impact of such a move based on the approach to a move to measuring the Highways Network Asset at Depreciated Replacement Cost from 2015 to 2017, if this information is available.

CIPFA would recommend that this response is prepared jointly between highways colleagues and finance staff.

To complete the survey please use the following: CIPFA: Infrastructure Assets Survey 

Please complete this survey by 14 June 2023.

If you want to discuss this survey, please contact Sarah Sheen at

Please note: should you wish to receive a copy of the survey questions prior to completing the online survey please contact us at

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