High End Rural Infrastructure Assessments

Major companies and governing bodies require advise on High End Rural Infrastructure Assessments and projects for Strategic Planning, Sensitivity Analysis, Profit and Loss assessment and Balance Sheets.  For example; sewerage plants, major highways, water resources, power plants and roadwork infrastructure require analysis to determine the overall worth and benefit that the infrastructure will provide.

The added value of Rural Infrastructure to the overall value of the property can be sometimes understated.  Both in Valuation and Depreciation, it is important to understand the true worth of the Infrastructure.  The design and layout of the Infrastructure can determine the efficiency of the overall business enterprise.

Definitions – With reference from GANTPMV, API and ASA’.

Water Facilities: A water facility includes plant or structural improvement that is primarily and principally for the purpose of conserving or conveying water.  It also includes an alteration, addition or extension to that plant or structural improvement.  Examples of water facilities are dams, tanks, tank stands, bores, wells, irrigation channels, water piping, pumps, water towers and windmills.

Fencing Assets: A fencing

asset is an asset or structural improvement that is a fence, or a repair of a fence of a capital nature, or an alteration, addition or extension to a fence. The capital expenditure you incur on the construction, manufacture, installation or acquisition of the fencing asset must have been incurred primarily and principally in a primary production business that you conduct on land in Australia. You may claim the deduction even if you are only a lessee of the land.

Fodder Storage Assets: A fodder storage asset is an asset that is primarily and principally for the purpose of storing fodder. It is also a structural improvement, or a repair of a capital nature, or an alteration, addition or extension, to an asset or a structural improvement, that is primarily and principally for the purpose of storing fodder.

Horticultural Plants: A horticultural plant is a live plant or fungus that is cultivated or propagated for any of its products or parts.  You can claim some deductions for the decline in value of horticultural plants.