Asset Classes

The definition of asset class is somewhat vague and as a result different Councils have various different ways of assigning assets to and naming asset classes. Below are examples of the asset classes adopted by various councils.

Bundaberg Regional Council

Fraser Coast Regional Council

  • Land for Resale
  • Land and Land Improvements
  • Buildings
  • Roads and Bridges (broken into sub groups)
  • Drainage (broken into sub groups)
  • Water (broken into sub groups)
  • Sewerage (broken into sub groups)
  • Plant and Equipment (includes Furniture and Fittings, Computer Equipment and Communications)
  • Intangibles (software)
  • Library
  • Coastal Infrastructure

Gympie Regional Council

  • Building and Other Structures
  • Drainage
  • Land and Improvements
  • Other Assets
  • Parks & Gardens
  • Plant and Equipment
  • Roads and Bridges
  • Sewerage
  • Water

South Burnett Regional Council

  • Building
  • Land
  • Plant and Equipment (broken down into plant, furniture & fittings and Computers)
  • Drainage
  • Water
  • Sewerage
  • Roads

Cockburn City Council

  • Facilities (Buildings)
  • Transport & Paths (Roads, kerb, footpaths)
  • Parks & Environment (Parks, Reserves, Sports Ovals, Environmental lakes etc)
  • Stormwater Drainage
  • Minor Infrastructure (Signs, Shelters, Bins etc)
  • Coastal Infrastructure (Marina's, Jetties etc)
  • Fleet
  • Waste Management (Refuse Sites, Transfer Stations etc)
  • Land
  • Non-Infrastructure (IT equipment etc)

Whittlesea City Council

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