Network assets like roads, footpaths and pipelines are usually broken up into many smaller assets within an asset register or asset management system. In some cases, e.g. stormwater pipes the way to segment the asset is fairly obvious, i.e. pit to pit. In the case of roads and footpaths however the best way to segment the network is not always so obvious, and even where careful segmentation rules are put in place and followed, it is occasionally necessary to replace just part of a segment.
From an asset accounting / asset management system perspective before a partial disposal can be carried out the original asset segment will need to be split into two parts so that one part can be retained and the other disposed of.
Most of the attributes of the new segments will be the identical to the existing segment, whilst others such as length, surface area and replacement cost will normally assigned on a proportional basis.
One possible exception is Written Down Value. If only part of the original segment is being replaced because it is poorest in condition it may make sense to assign a greater proportion of the WDV to the segment that is being retained.
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