DARS_porocilo 2007 ANG.indd

Valutation Method Applied to the State-owned Balance Sheet Items under Management
Property, Plant and Equipment under Management
Property, plant and equipment are presented in the Balance Sheet as a collective item, by type of assets,
at their carrying amount, which is the amount at which an asset is recognised after deducting any
accumulated depreciation from its cost. Assets that can no longer be used because they are defective,
obsolete, or similar, are permanently withdrawn from use.
Property, plant and equipment under management are classified into:
1. Land, comprising:
• land of motorway maintenance centres that has been partly eliminated;
2. Buildings, comprising capitalised motorways or motorways taken into use:
a) substructure, comprising:
• land acquired,
• construction works carried out on the substructure,
• costs of archaeological excavations,
• costs of technical documentation,
• costs of financing motorway construction,
• costs of supervising motorway construction, etc.;
b) surface structure, comprising:
• construction works carried out on the surface structure or roadway,
• safety fences and sound barriers,
• vertical and horizontal signalisation,
• traffic management system, emergency call system and telecommunications system;
c) facilities, comprising:
• viaducts and bridges,
• overpasses and underpasses,
• tunnels with equipment;
d) buildings on motorways, comprising:
• motorway maintenance centres,
• toll collection stations, including booths and roofing,
• other buildings (transformer substations);
e) facilities operated by others and comprising:
• property, plant and equipment for infrastructure and facilities which, under applicable law, cannot
be operated by the Company and will therefore be transferred to authorised operators, such as:
• infrastructure and facilities for water course regulation,
• infrastructure and facilities for the relocation of plumbing, electrical and other utility systems,
• infrastructure and facilities related to deviations and road works (such as construction of
overpasses and underpasses, service bays, etc.) on roads other than motorways (state,
municipal, local roads, etc.) and railways carried out by the Company for the purpose of motorway
construction or reconstruction;
3. Other motorway equipment, comprising:
• ongoing investments in the equipment of motorway maintenance centres,
• state-owned equipment to be permanently withdrawn from use because it is defective, obsolete, or
similar;
4. Property, plant and equipment under construction comprise motorways, facilities and motorway
maintenance centres under construction.
64 ANNUAL REPORT DARS d.d. 2007 FINANCIAL REPORT