What is it about?
Local authorities make conscious decisions about accounting treatment of infrastructure assets that reflect concern for matters of intergenerational equity. They do so despite problems in relation to valuation, depreciation, deferred maintenance and financing of infrastructure assets.
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This page is a summary of: Intergenerational Equity: Treatment of Infrastructure in New Zealand Local Government Financial Planning, Financial Accountability and Management, April 2017, Wiley,
DOI: 10.1111/faam.12120.
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