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Record W1493865680

ASSET VALUATION AS A KEY ELEMENT OF PAVEMENT MANAGEMENT

2000· article· en· W1493865680 on OpenAlexaboutno aff
Lynne Cowe Falls, Ralph Haas, John Hosang

Bibliographic record

Venuenot available
Typearticle
Languageen
FieldEngineering
TopicInfrastructure Maintenance and Monitoring
Canadian institutionsnot available
Fundersnot available
KeywordsValuation (finance)Asset managementCost accountingBusinessIT asset managementThroughput accountingAccountingRisk analysis (engineering)EconomicsAccounting information systemActuarial scienceFinanceFinancial accounting
DOInot available

Abstract

fetched live from OpenAlex

Transportation agencies are changing the way they do their public accounts and are moving toward a corporate type business strategy. Among the associated requirements is valuation of the assets under their jurisdiction. This is particularly important for pavements since they generally represent the item of largest asset value. Accordingly, it is essential for asset valuation to be a key element of asset management and its component system of pavement management. Carrying out asset valuation requires the following: (a) a consistent management framework, (b) adoption of an accounting basis and methodology for actually valuing assets, (c) performance indicators and depreciation functions or performance models for calculating future asset values, and (d) public and executive information systems for reporting pavement network condition and asset value. This paper first provides the framework for asset valuation and then discusses the alternative accounting bases and methodologies. Both financial accounting and management accounting, and correspondingly a written down replacement cost methodology, are described, along with their pros and cons. Other methods, including market value, equivalent present worth in place and productivity realized value are also briefly described. This paper is based largely on an asset valuation and performance indicators project carried out for the Transportation Association of Canada.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesInsufficient payload (model declined to judge)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Other design · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.637
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0000.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.006
GPT teacher head0.216
Teacher spread0.210 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

Study designOther design
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations9
Published2000
Admission routes1
Has abstractyes

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