Infrastructure assets are "long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples are roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems" (GASB Statement 34, paragraph 19).
Infrastructure assets are "long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Examples are roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems" (GASB Statement 34, paragraph 19).
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