Standard DWA-A 133E Valuation of Wastewater Systems - Systematic Recording, Assessment ans Updating

This DWA Standard summarises the principles for the recording, assessment and updating of the asset values including the depreciation of public wastewater facilities. Through compliance with these principles the commensurate depreciation of and interest rate for the investment capital within the sense ofthe payments determined according to economic aspects are, in particular, guaranteed. Supplementally, Advisory Leaflet ATV-DVWK-M 807E is to be drawn upon for the limitation of production costs and maintenance expenditure. Modifications of the statutory bases, which result from the introduction of business accounting in the individual German Federal States, are not taken into account in this version. This Standard replaces Standard ATV-A 133 „Recording, Assessment and Updating of the Assets of Municipal Drainage Facilities“ in the version of September 1996. The Standard has been revised in particular with regard to the assessment of wastewater treatment facilities and structures. The tables of rates of depreciation and index series contained in the Annex have been expanded and brought up-to-date. The Standard is aimed at all specialists who are involved with the valuation of wastewater facilities.