GERMAN ATV STANDARDS W A S T E W A T E R - W A S T E

STANDARD ATV - A 133E

Registration, Evaluation and Up-dating of the Assets of Communal Drainage Facilities

September 1996 ISBN 3-927729-35-3

Marketing: Gesellschaft zur Förderung der Abwassertechnik e.V. (GFA) Theodor-Heuss-Allee 17 D-53773 Hennef Postfach 11 65 . 53758 Hennef

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This Standard has been prepared by the ATV Working Group 1.1.3 "Price Index for Sewer Installations" in which the following specialists have collaborated:

Dipl.-Ing. K. W. Hördemann, Aachen (Chairman) Dipl.-Ing. F. Albrecht, Rottweil (until 1994) OBR Dipl.-Ing. J. Althaus, Monheim Dipl.Volksw. K. Bellefontaine, Koblenz Dr. E Brod, Koblenz (until 1994) M Breiler, Bad Wiessee (until 1995) StAR'in Marlies Dewenter, Reinbek Dipl. Betriebsw. J. Dudey, Erkrath Werkleiter R Flerus, Niederzissen Dr.-Ing. H. Howe, Köln Prof. Dr. K.-H. Ostholthoff, Siegen (until 1994) Dr.-Ing. R. Pecher, Erkrath (until 1994) Dipl.-Ing. G. Quadt, Essen (until 1994) VerwDir. S. Saure, Duisburg (until 1994) Dipl.-Ing. W. Schabbing, Essen (until 1994) Prof. Dipl.-Ing. H. P. Schilp, Stuttgart Dipl.-Ing. F. Siefert, Berlin ( ) VerwDir. Steenbock, Mainz (until 1993) Dipl.-Ing. Z. Tavcer, Duisburg Dr.-Ing. P. Unger Dipl.-Volksw. H. Vorholt, Wiesbaden

Note for users: The Rules and Standards are available for use by anyone. An obligation for application can exist due to legal regulations, contracts or other legal reason. Whosoever uses them is responsible for the correct application in specific cases. Through the application of the Rules and Standards no one avoids responsibility for his own actions. However, for the user, prima facie evidence shows that he has taken the necessary care. The Rules and Standards are not the sole but rather an important source of knowledge for technically correct solutions for the tasks of wastewater and waste engineering in normal cases. For these the ATV Standards form a yardstick for correct technical conduct. They cannot, however, deal with all possible special cases, in which extensive or limited measures are offered. In special cases it is possible to deviate from the definitions of the Rules and Standards, if the same effectiveness with the same security can be achieved in a different fashion.

All rights, in particular those of translation into other languages, are reserved. No part of this Standard may be reproduced in any form by photocopy, microfilm or any other process or transferred or translated into a language usable in machines, in particular data processing machines, without the written approval of the publisher.

Gesellschaft zur Förderung der Abwassertechnik e.V. (GFA), Hennef 1996

Produced by: JF•CARTHAUS GmbH & Co, Bonn

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Contents Page

FOREWORD 5 1 DEFINITIONS 5 1.1 Fixed Assets 5 1.2 Invested Capital 6 1.3 Initial cost 6 1.4 Cost of Production (Cost Price) 6 1.5 Replacement Costs/Restoration Costs 7 1.6 Current Market Value 7 1.7 Residual Book Value/Book Salvage Value 7 1.8 Depreciations 7 2 LEGAL BASES FOR VALUATION 8 2.1 Initial Value ror the Computation or Calculatory Costs 8 2.2 Target Value with Initial Assessment 9 3 ASSET EVALUATION 10 3.1 Bases or Evaluation 10

3.1.1 General lriformation 10 3.1.2 Facility Classification and GroupingPlan 10 3.1.3 Charges and Similar Remunerations 11 3.1.4 Road Drainage 11 3.1.5 Evaluation Procedures (Quantitative Method/Index Method) 12

3.2 Registration of Capital Goods 12 3.2.1 Requirements on Inventory Verifications 12 3.2.2 Cadastral Survey for Sewer Sections and Shafts 13 3.2.3 Cadastral Survey for Special Structures 14 3.2.4 Directory of Similar Assets 14

3.3 Initial Evaluation 15 3.3.1 Application of Evaluation Procedures 15 3.3.2 Schematic Valuation 15 3.3.2.1 General Principles 15 3.3.2.2 Earthworks 16 3.3.2.3 Pipe Delivery and Laying 16 3.3.2.4 Shafts and Special Structures 17 3.3.3 Index Procedure or Estimation 17

3.4 Up-dating 17 3.4.1 Registration of Entries and Deletions in the Asset Card Index 17 3.4.2 Production of the Asset record 17

3.5 Regular Re-evaluation 18 4 WRITE OFF 18 4.1 Useful Life Expectancy 18 4.2 Depreciation Methods 19 4.3 Simplification Possibilities 20 4.4 Accrued Depreciation 20 4.5 Adjustment of Depreciation Rates/Useful Life 20 5 RESIDUAL BOOK VALUE/BOOK SALVAGE VALUE 21 6 RETURN ON ASSET CAPITAL 21

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APPENDIX 1 MUNICIPAL CHARGES LAWS 28 APPENDIX 2 MUNICIPAL BUDGET ORDINANCES 31 APPENDIX 3 REGULATION ON THE FIRST RECORDING OF ASSETS 34 APPENDIX 4 REGULATION ON ROAD SURFACE DRAINAGE 34 APPENDIX 5 35 APPENDIX 6 ASSET GROUPING PLAN 37 APPENDIX 7 DEPRECIATION TABLES 40 APPENDIX 8 PRICE INDICES FOR LOCAL SEWERS 44

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Foreword The Municipal Charges Laws, inter alia, demand the raising of cost-covering usage charges for the communal drainage facilities. For this the determination of the requirement for charges is to be carried out in accordance with business management principles. The total amount of charges are here, as a rule, to cover the costs for the communal drainage facilities. Essential part of the requirement for charges are the calculatory costs:

- reasonable depreciation and - a reasonable rate of interest of invested capital.

The Communal Budget Ordinance (GemHVO) also foresees the assessment of these costs for cost accountable facilities. Asset records, which are also laid down, serve as basis for this. Prerequisite is the accurate knowledge of the asset value.

The ATV Working Group 1.1.3 (previously 1.2.3) has therefore prepared this standard for the registration, evaluation and up-dating of communal drainage facilities.

Due to the capital intensity the valuation has to be sufficiently conclusive and also, in itself, economically justifiable. With the profusion of data, which has to be processed, the employment of EDP equipment is recommended.

1 Definitions 1.1 Fixed Assets

Within the meaning of the Communal Budget Ordinance the following belong to the fixed assets:

Tangible assets

a) Properties including buildings and external plant, b) Movable items (with the exception of low value assets within the meaning of the EStG

(German Income Tax Law), in particular operational facilities such as, for example, sewer sections, shafts, stormwater tanks, treatment facilities,

c) Titles, e.g. administrative rights. Financial assets

d) Interests and securities, to which the community has acquired title for the purpose of participation,

e) Receipts from loans, which the community has granted from budgetary means to meet the task "wastewater disposal".

f) Capital investments of the community in purpose oriented associations and other communal organisations for the purpose of wastewater disposal,

g) Own capital of the community invested in its separate assets with special rights (own concerns).

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In the above enumeration from the Communal Budget Ordinance the other capital asset rights are missing insofar as they are not concerned with title. The other most important asset rights are rights for the joint usage of outside plants e.g. of sewage treatment plants (building subsidies). These capital asset rights are, in future, to be entered in the asset records as "immaterial fixed assets".

The named assets only then count among the fixed assets if they continuously serve the disposal of wastewater. Other assets count, from a business management aspect, as working capital for which, in the Communal Budget Ordinance, no proof of value is laid down. Capital goods reserves e.g. pipes in store procured for domestic connections, count in particular as working capital. Such capital goods reserves must be recorded separately in an inventory as they are not to be depreciated. They are only depreciated if they have become an activatable part of capital goods, which continuously serve the operation of the respective facility.

Only those articles, which "serve" wastewater disposal (are necessary for operation), are to be included in the asset record and thus also in the registration and evaluation. Under this it is understood that it is fundamentally only those assets, which are the property of the community or belong to it. Rented and leased assets are not to be included in the asset record. It is the actual ownership conditions which are relevant. With this, which statutory regulations the community has made on the ownership of certain parts of the assets (e.g. domestic connections), inter alia, also plays a role. Objects used once previously for operational purposes, which are no longer required for operations, are part of the general community assets.

1.2 Invested Capital

The capital tied up in fixed assets, taking into account depreciation, represents the invested capital. To determine the invested capital, shares in the capital, which are raised from third parties, i.e. allocations and subsidies as well as contributions and similar remunerations, are to be deducted.

1.3 Initial cost

Based on § 6 EStG (German Income Tax Law) and § 255, Para. 1, HGB (German Commercial Code) Initial cost covers all necessary and/or applied means for the acquisition and for the production of wastewater disposal facilities through third parties, including all additional charges, Turnover Tax and the subsequent acquisition costs (e.g. repairs). Additional charges include, for example, expenses for preliminary investigations, engineering services insofar as they contribute to the project, expert assessments, freighting, assembly, brokerage, appraisal charges, charges for the registration of contracts, surveying charges, real estate transfer tax, insurances. Also to be included are own services of the community e.g. plant depot, vehicle park, and the engineering services of the technical department to the extent that they can be individually allocated. Rebates and discounts reduce the Initial cost.

1.4 Cost of Production (Cost Price)

If an object is completely or partially self-manufactured one refers to this not as initial cost but as cost of production. The term "manufacture" is not to be compared with the initial manufacture in the legal payment sense.

Cost of production, based on Sect. 33 of EStR (German Income Tax Guidelines) and § 255; Paras 2 and 3 of HGB, are made up of:

a) Individual material costs (= directly allocable costs for manufacturing materials),

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b) Common material costs (= costs which cannot be directly allocated for manufacturing materials, e.g. pro rata costs for tools, pro rata costs for material losses, for instance through waste; as a rule allocation is by percentage additions to the individual material costs),

c) Individual cost of production (= directly allocable costs of manufacture, in particular gross salaries and pay of executive employees plus employer contributions to social security and supplementary insurance, contributions for the accumulation of capital, remunerations in kind etc., also directly allocable costs for outside services, e.g. with partial engagement of outside concerns),

d) Special individual costs for manufacture, e.g. manufacture of special tools, e) Common cost of production (= costs which cannot be directly allocated for manufacture, e.g.

pro rata costs for management; the allocation as a rule is by pro rata additions to the individual cost of production),

f) Costs for general administration, g) Interest on outside capital (only insofar as it arises during the period of manufacture).

For the costs of general administration and interest on outside capital there are rights of choice for inclusion under income tax law. In accordance with commercial law regulations this choice of inclusion in addition concerns also the common material and Cost of production.

1.5 Replacement Costs/Restoration Costs

Replacement costs correspond with the price has to be paid for the renewal of an existing asset of the same type and quality at the time of evaluation (termed as current replacement cost in Schleswig-Holstein). It is therefore based on the existing assets not the assets which, according to the latest information, one would use. If the replacement costs can no longer be determined then, as an alternative, one assumes the price of the asset, which would be produced with the same function and quality according to the technical state-of -the art at the time of evaluation.

1.6 Current Market Value

In the bibliography both the replacement costs as well as the residual book value on the basis of the replacement costs are designated as "current market value". This term should not be employed with the evaluation of wastewater disposal facilities.

1.7 Residual Book Value/Book Salvage Value

Residual book value is the sum with which an asset is carried in the asset record or in the asset calculation. It indicates which part of the value is not yet depreciated. It does not have to agree with the current market or sales value. It can be calculated using the following formula:

PC or MK*) x Residual useful life Residual book value = Useful life

Written-off items are to be set with a residual book value of DM 1.00 ("Reminder value").

1.8 Depreciations The depreciation (adjustment ofvalue) is a method ofperiodic expenditure recording with capital goods whose usefullife stretches over several accounting periods (as a rule = calendar year).

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The value of these capital goods is distributed over the usefullife and only the respective share is taken mto account as expenditure for the individual period (periodised expended value). The following are to be taken as dimensioning factors for depreciation: a) usage, b) rusting, weathering and ageing, c) fall back behind the. technical advance and the lega1 requirements, d) delay of requirement) e) expiry ofrights (e.g. for right ofuse). Depreciations, according to the balance sheet or according to the book, are based on the initial costs and costs of production; calcu1atory depreciation shou1d, as far as permitted, be based on the replacement costs.

2 Legal Bases for Valuation

2.1 Initial Value ror the Computation orCalculatory Costs Depreciation recorded in the accounts is to be verified with accountancy set up in accordance with commercial principles. On the other hand, the regulations oftheindividua1 (German) Federal States differ on the question ofwhether one is to assume the write off calculation is for purposes of cost calculation and the compensation ca1culation of replacement costs or initial cost and cost of production. a) Using the basis ofreplacement c6sts is obligatory only in Schleswig-Holstein (Implementing

Instruction to § 6 KAG SH [Communal ChargesLaw SchleSWig-Holstein]. An examination of the assets is recommended at intervals offive years, however, at the latest with deviations from the previous determination of value by more than 10 %.

b) The calculation of depreciation on the basis of replacement costs in Brandenburg is optional

("for the maintenance ofsubstance", VV (Administrative Ordinance) to § 6 KAG Bra), Hessen ("as far as necessary"; Implementation Order to § 10 KAG He), Mecklenburg-Vorpommern (§ 6 KAG MV), Nordrhein-Westfalen nif necessary" ; Administrative Ordinance to § 6 KAG NW); as a rule the observance ofthe previously used method is recommended, Niedersachsen ("ifconsiderable differencen; Implementing OrderNo. 5g to § 5 NKAG), Saarland (VV No.2 to § 12 GemHVO [Admin. Ordinance to § 12 Municipal Order]) Sachsen (§ 13 KAG Sachs),

Sachsen-Anhalt (§ 5 KAGLSA); Thüringen (§ 12 KAG T). c) Using the basis of replacement costs is not permissible in Baden-Württemberg (§ 9, Para 3,

KAG) and in Bayern ( Art. 8, Para 3, p. 1, KAG Bay). This applies in Rhineland-Pfalz with commercial businesses insofar as they meet obligatory tasks of self-administration or connection or usage constraint exists § 8, Para 2) KAG RP).

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As results from the original quotations, statements exist on the question of admissibility of the application of calculatory depreciation only for payments under public law. Only in Rheinland-Pfalz is the statement also related to the payments under private law (§ 7, Para 9 KAG RP). For the other Federal States one should, in each case) assume corresponding applicabllity.

2.2 Target Value with Initial Assessment A clear description of the process for the initial assessment of the cost calculatory facilities of the existing assets and the determination ofthe value leading to this is contained in VV No.4 to § 12 GemHVO ofRheinland-Pfalz. According to this, the replacement costs ofthe assets to be assessed are to be determined by 01.01.75 (the date the new Municipal Budget Law in Rheinland-Pfalz came into effect). These values apply as initial costs and production costs. The residual book values are t() be derived at the same time. For Baden-Württemberg § 47 GemHVO is mentioned as initial position for a to be determined "current market value". With the amendment of the KAG BW an initial assessment is permitted only with the original initial cost. In Bayern this is derived from the inadmissibility of the depreciation ofthe replacement costs. Under "current market value" within the meaning as mentioned is understood, as a rule, a residual book value on the basis ofthe replacement costs at the time ofthe initial recording and assessment (see also Sect. 1.6). Thus one assumes those replacement costs from which the up until then accumulated depreciations (better the depreciations which would have accumulated if one had depreciated) are deducted. For the other 0ld Federal States there is either absolutely no concrete statement made on the question of the initial assessment or its is foreseen that estimated values, experience or average values are used as a basis. Recommended as objective of the initial assessment for the Federal States of Hessen, Niedersachsen, Nordrhein-Westfalen, Saarland and Schleswig-Holstein is a residual book value on the basis of replacement costs, these then apply as initial cost and costs of production. For the five New Federal States, Brandenburg, Mecklenburg-Vorpommern, Sachsen, Sachsen-Anhalt and Thüringen it is laid do'WD, that the assets are estimated at the creation of the opening balance with the replacement or restoration costs (nominal value); however, at the highest with the value (current market value), which is to be settled on them (§ 7 to. DMBi1G [DM Balance Law]). The depreciation rates are basically to be calculated from these replacement and restoration costs. These, however , are deducted from the respective reSidual book value.

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3 Asset Evaluation

3.1 Bases or Evaluation

3.1.1 General lriformation First, based on the existing legal regulations of the respective Federal State, the value is to be determined from which the initial assessment of already existing facilities is to be assumed (initial costs and costs of production or replacement costs). In accordance with Sect. 2.2 one should basically assume -as far as permitted -the replacement costs, as the initial costs and costs of production offer no satisfactory depreciation basis for the future. Moreover, with older facilities, these are, asa rule, no longer capable ofbeing determined. The subdivision of assets should be matched to the selected procedure for the initial assessment, the technical, economic and other statistic appraisal and to the up-dating. 3.1.2 Facility Classification and GroupingPlan The proof of investment of the cost accounting facility 'wastewater disposal" is developed from an investment fixed asset card file, which consists of fixed asset cards for the individual capital or business assets. For the classification of fixed assets the classification plan from the budget system should be employed. The fixed assets card file for the wastewater disposal system is marked uniformly with the Section No.70. This section number can be subdivided in order, for example, to identify position, location and cost position. Within the fixed assets card file, which is to be created, the individual parts of the fixed assets are numbered in accordance with a special grouping plan. In addition to the m general binding model for facility classification (see Appx. 5) the fonowing grouping, based on the distribution relevant for the owner-operated municipal enterprises, is recommended: a) immaterial assets b) properties (real estate only) c) outside facilities (without real estate) d) buildings (without real estate) e) plant facilities f) plant, equipment, furnishings and fixtures g) facilities under construction, payments in advance. In the investment group number it should be emphasised whether one is concerned with a depreciable or non-depreciable asset. Non-depreciable assets, which are not depreciated, are in particular real estate, facilities under construction and payments in advance on (ordered) facilities. It is not always possible to identify the individual parts of the fixed assets sufficiently accurately with the aid ofthe Section No. andthe facility grouping plan. Several facility cards with the same facility group number are numbered according to a suitable system, thus also allowing the addition ofdrainage procedure and cost centre designations (example see Appx. 6).

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3.1.3 Charges and Similar Remunerations Contributions ofauthorised users (charges and similar remunerations) can be either deducted from the assets or charged to the depreciation of the unreduced values according to the regulations in the owner-operated enterprises, however, then the charges and similar remunerations are "closed" for this. "Closure" means that a partial sum calculated according to the average usefullife, e.g. 3% is deducted annuany, from the remunerable costs. Whether and to what extent this regulation can be applied in the individual Federal States is to be assessed according to the respective legal position. For reasons of simple handling, closure of charges and similar remunerations is - as far as permitted - recommended. The above principles apply only for charges and similar remunerations but not for appropriations and subsidies from public authorities. Assets financed from appropriations and subsidies must be completely depreciated ( exceptions see footnote ).1) On the other hand charges and similar remunerations as well as appropriations and subsidies are, in each case, to be taken into account with the calculation of interest (Sect. 6). 3.1.4 Road Drainage

Facilities for road drainage belong to the urbanisation facilities within the meaning of §§ 125 et seq of BBauG [Federal Construction Law]. Expenditure for road drainage may, therefore, not be allocated as charges or similar remunerations. General facilities for wastewater disposal are often jointly used for road drainage and the sponsoring authority for the road construction burden contributes to the costs of the initial production and, in part, also of the renewal.

In accordance with the normal authorising contracts concluded with sponsoring agencies for classified roads (federal, state and district roads) these reimburse the costs of an independent road drainage system even when partially consolidated. For this they retain the right of discharging the road wastewater at no charge. As the costs, as a rule, are higher for an independent road drainage system than shared cost of production for a common facility, the reimbursed costs are to be shared. The charges, which exceed the shared cost of production, are to be considered and treated as one-off charges or remuneration prepayments.

If the sponsor for the burden of road construction, from the start, contributes only partially in the cost price, at the same time an involvement in the running costs (without calculatory costs) should be established at the same time (see Appx. 4). This method of procedure is also recommended for non-classified roads.

The prorated cost price and renewal costs of road drainage are to be treated in the same way as charges and similar remunerations. (Comp. Sect. 3.1.3).

__________________2

1) Baden-Württemberg: § 9, Clause 3, KAG; Bayern: Art. 8, Para. 3, Clauses 3 and 4 KAG Bay.

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3.1.5 Evaluation Procedures (Quantitative Method/Index Method)

The initial cost and cost of production are, as a rule, determined from existing documents such as, for example, construction invoices. The replacement costs can be determined using two different methods:

- quantitative method or - index method.

With the quantitative method an inventory of the individual assets is carried out on the relevant date according to quantity (e.g. m, m2, m3, piece) and type (e.g. material, dimensions) (quantity structure). Stock on hand is continued. At the same time unit prices are determined on the day of assessment according to the type characteristics (price structure). The multiplication of the quantity with the unit prices gives the replacement costs.

With the index method the replacement costs are determined from the initial cost and Cost of production with the aid of price indices from the official statistics of the Federal Republic (of Germany) and the Federal States. The employment of non-official indices is not permitted in some of the Federal States.

The principle of individual assessment applies for both the keeping of value documentation with initial cost and cost of production as well as for documents with replacement costs. As with the index method only few subdivided price indices are available (comp. Appx. 8), the assets can be extensively combined. The quantitative method requires the designation of the objects according to type and quantity and thus a more thorough subdivision.

The index method is carried out using less resources, however leads to prorating and usually also to higher values as, in the price indices, influences from the whole of the Federal Republic area or the area of the Federal State are entered, which do not apply for every corporate body. The index method should only be employed if the calculation basis (historical initial cost/cost of production) is relatively secure. Should doubts about the accuracy exist, it is recommended that the assessment in the quantitative method is assumed both with the initial assessment as well as with later assessments.

Every inventory should also be allocated a value. Through this, the later taking into account of additions and disposals and the annual production of the asset record are considerably more simple.

3.2 Registration of Capital Goods

3.2.1 Requirements on Inventory Verifications

In inventory verifications the type and other sorting characteristics of the assets are recorded (key data for the quantity structure).The value determination and depreciation calculation takes place by the processing of key and cost data (comp. in particular Sect. 3.3). The accurate and complete knowledge on the inventory is the most important prerequisite for its realistic assessment. As the quantitative method, at least with the initial assessment is, as a rule, employed, the taking of an inventory is also a prerequisite for the creation of satisfactory evidence of value.

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In addition inventory documents are necessary in accordance with the regulations under municipal budget law, and these with a designation of the assets according to type , situation or location. One may only dispense with separate inventory lists if the required details are shown by the asset record (see Appx. 5). Nevertheless, more extensive regulations such as, for example, DIN 1076 are to be observed.

With the taking of an inventory for the initial assessment and with combined usage of assets, in particular real estate, only the "operationally necessary" assets or the parts involved are to be registered.

For assets under construction and prepayments, initially only activity related values (without classification into individual inventories) require to be registered. In the year of commissioning the values are to be classified and booked to the final asset grouping numbers. Depreciation is to commence at the same time.

The inventory documents should also contain individual data which, in addition to the value determination, additionally allow other evaluations such as hydraulic sewer network calculations, automatic drawings, statistic summaries. The registration, continuation and processing of these data require, due to the enormous scope, a rational working technique. The storage and continuation of the data stocks should take place within the scope of automatic data processing.

The inventory verification is a document (e.g. sewer network inventory designations, card file), which should be tailored to the requirements of automatic data processing. Due to the peculiarities of the assets it is practical to subdivide these into

- cadastral survey for sewer sections and shafts - cadastral survey for special structures and - directory for similar assets.

3.2.2 Cadastral Survey for Sewer Sections and Shafts

The inventory verification of operational facilities, in particular the underground sewers, has the greatest significance as the holding of this asset group in the overall fixed assets (tangible assets) is very high. It is necessary to lay down the design and value influencing characteristics and their modifications in the inventory documentation already during the construction period as, later, they can no longer be completely reconstructed.

If no complete sewer network inventory documentation is available, a physical taking of an inventory is to be carried out.

The sub division of inventory data necessary under Sect. 3.2.1 is represented in the "Input Data Catalogue" (see appendix).

Particular care must be taken in the determination of the initial cost or manufacturing year and the useful life expectancy (see Sect. 4.1).

The complete sewer network is, as closed system, which serves a common purpose, an operational facility. Therefore a combination of the value of all shafts and sewer sections and a common depreciation would be possible. This is strongly not advised in order to record additions and disposals accurately. Rather the values should be determined by inventory in accordance with the Input Data Catalogue.

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3.2.3 Cadastral Survey for Special Structures

A separate inventory verification of special structures (structural part only) is necessary as, due to their nonconformity, cannot be allocated to sewer sections and shafts. A precise registration of the individual design and value influencing characteristics and their modifications in the inventory documentation is to be determined already during the construction period as, later, they can no longer be completely reconstructed.

Due to the large differences in construction and operation even structures themselves with the same method of function (e.g. all stormwater tanks) should not be combined and uniformly assessed and depreciated.

If no complete sewer network inventory documentation is available, a physical taking of an inventory is to be carried out.

The sub division of inventory data necessary under Sect. 3.2.1 is represented in the "Input Data Catalogue" (see appendix).

3.2.4 Directory of Similar Assets

The necessary minimum subdivision results from the asset grouping plan (comp. Sect 3.1.2). More extensive subdivision can take place according to type characteristics and according to function (e.g. subdivision of vehicles according to their purpose), indicators for this are also given in the depreciation tables. Assets of the same type can be combined if they have the same useful life and have been acquired or manufactured in the same year.

Among immaterial assets are concessions, industrial property rights and similar rights and values. The most important immaterial assets are rights of joint usage of outside facilities, e.g. of outside sewers or third party' sewage treatment plants (construction subsidies) and remuneratively acquired usage rights of lakes and rivers.

Only the parts which go to the actual real estate are to be recorded and assessed as property and property similar rights. Property and property similar rights are not to be depreciated as they are not subject to wear and tear.

As a rule, external facilities are, under private law, part and parcel of properties. Under this fall, for example, roads, paths and places or comparable installations, lighting facilities, supporting walls, railings, fencing, horticultural and other special structures or facilities. There are depreciable and non-depreciable external facilities. The non-depreciable (= not to be depreciated) external facilities (e.g. kitchen garden) can be recorded and assessed together with the property or property similar rights. The depreciable facilities must be recorded and assessed separate from the properties.

A building is a structure on its own or third party real estate which provides humans or items with protection against outside influences by physical enclosure, which allow residence by humans, is securely fixed to the real estate and has its own permanence and is stable (Sect. 42 EStR). A building which does not meet this prerequisite is an operational facility. So far as buildings do not serve a common purpose they are to be divided if the parts of the building can be clearly demarcated and are not of subordinate significance. Otherwise the designation is to be carried out according to the main purpose. Non-independent parts of buildings are to be recorded an assessed with the building, independent parts separately (comp. Sect 42 EStR). A part of a building is independent if it serves separate purposes, that is concerned in one of the

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actual various uses and functions of the building usage. This, for example, is always to be assumed with operational facilities.

Operational facilities are, other than sewer sections, shafts and special structures, also machinery and other facilities of all types which belong to operational assets, even if they are essential components of a property or building. They do not serve the purposes of the building but rather stand in a special and immediate relationship to the operation carried out on the property or in the building. In particular within special structures and sewage treatment plants attention is to be paid that machinery and mechanical plant is recorded and assessed separate from the structural facilities. Although the operational facilities are, as a rule in private law, an essential part of a property or a building, they are treated as movable capital assets and depreciated on their own. Lakes and rivers, which are a component part of public wastewater disposal facilities must be divided into the non-depreciable real estate and the depreciable operational facility (extension). This applies correspondingly for built on properties. In this case real estate, external facilities, buildings and operational facilities are to be recorded and assessed separately. With this the part of the initial costs attributed to the building results from the total purchase price which is divided in relation to the part values of the real estate and building. It is first sensible to determine the market value for the real estate and to consider the remainder as initial or production costs for the building. Local improvement charges as well as other charges and similar remunerations count among the initial costs of the real estate. In opposition to this costs for domestic connections belong to the production costs of the building.

Among operational and business equipment belong, for example, office machines, other equipment, vehicles, tools etc.

Low value assets, under budgetary law, to not count towards fixed assets. They do not have to be entered in the asset record. For limitations see, in particular, Sects. 40 and 86, Para. 5 EStR.

3.3 Initial Evaluation

3.3.1 Application of Evaluation Procedures

For existing old facilities, whose initial or production costs are not known, the replacement costs should be determined according to the quantitative or index procedure. The quantitative procedure offers itself for the sewer network as, due to its many similar elements, a schematic evaluation can be carried out.

The index procedure, due to the dissimilarity of special structures and other asset items, is recommended for these.

3.3.2 Schematic Valuation

3.3.2.1 General Principles

For a schematic evaluation, common standard designs and related unit prices corresponding to the local conditions must be determined: With the determination of the initial value all values which influence the factors are to be taken into account. For all incidental expenses it is practical to calculate in supplements to the unit prices. This applies in particular for building site facilities, hourly pay rate work, equipment costs, traffic diversions including traffic safety and, last but not least, Value Added Tax.

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All subordinate services not recorded with the standard designs such as, for example, special expenses for track-bound vehicles, expenses for dewatering and sewer bridging, in particular expenses for protection against aggressive water or increased mechanical loadings as well as for special structures can be taken into account through general charges with the respective sub-position. If the relevant characteristics are to be specially recorded as input data, the additional resources are to be included in individual cases by means of specific charges.

The basic unit prices are to be determined as near as possible at the same time.

The unit prices can be presented as cost tables or as cost functions.

3.3.2.2 Earthworks

The unit prices must appropriately include the following sub-services: - breaking up and making good of the surfacing material - excavation (to the foot of the trench) - trench and/or excavation shoring - foundation work - drainage - earth removal - refilling and compacting. Moreover additional costs are to be calculated for difficulties such as, for example: - securing of pipelines - additional charges for difficulties with certain classes of soil - dewatering - reinforced shoring with bracing or similar with large sewer constructions. For individual or several of these functions average values can be formed according to the average local conditions (e.g. for surfaces: 10 % uncompacted surfaces, 90 % road surfaces; of these 5 % hardened for heavy and 95 % for medium traffic).

The volume of excavated material can be calculated from the construction site dimensions taking into account suitable additional charges for construction strengths, working spaces and shape of excavation.

3.3.2.3 Pipe Delivery and Laying

A unit price in DM per sewer section length can be determined for pipe delivery and laying. For the assessment of existing special profiles a conversion of the actual cross-section into an equal area circular or rectangular profile with the aid of a surface factor is sufficiently accurate.

Branches, preformed fixtures and shaft connection pieces are to be calculated into the unit price.

The pipe laying itself also includes the delivery and the production of the granular sub-base and the sub-base and jacket concrete with prefabricated sewers.

Leak testing and constructional specialities such as, for example, sand bedding, concrete jacketing, protective coatings and similar can be taken into account using surcharges.

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3.3.2.4 Shafts and Special Structures

Shafts and special structures are to be recorded and assessed separate from the sewer sections. With this the costs for shafts can be determined as unit prices by means of laiddown standard designs. These can be graded according to depth levels dependent on the clear shaft dimensions (length, width) or from the measurements of the cross-section of the connected sewers. The cost determination should as far as possible include all accrued services carried out in instalments.

3.3.3 Index Procedure or Estimation

For all assets not assessable using the quantitative procedure, in particular sewage treatment plants and individual special structures, the index procedure is to be applied due to the variety and variation of these facilities, and their value is to be estimated.

If the actual earlier initial and manufacturing costs can still be determined, the index procedure (extrapolation over price indices) is recommended. The individual plant components with this are to be converted on the assessment reporting date with as far as possible differentiated indices. In all other cases values are to be estimated.

3.4 Up-dating

3.4.1 Registration of Entries and Deletions in the Asset Card Index

Entries and deletions in the asset card index are to be taken into account annually. In order to ensure completeness of the registration, entries and deletions should be recorded continuously during the year.

Entries are the newly procured, newly produced and expanded assets or asset components. If only the total costs are known, the distribution to the component units must take place according to cost related criteria.

Deletions result from the withdrawal of items from the facility assets, for example through sale, discontinuation, removal, theft, loss, destruction, scrapping or exchange. With deletions both inventory details as well as details of quantity are to be reported.

The original asset value or its share due to the deletion and the thereon accrued depreciations are to be deducted. This applies in particular for deletions in the area of sewers which do not have to be connected to a physical disposal as sewers, despite their withdrawal from the facility asset remain, partially for cost reasons, in the ground. Not to be removed from the asset card index as deletion are items which are already completely depreciated but continue to be required for operation and are also actually used. Such items are recorded in the asset card index with a pro mem figure of DM 1.00.

3.4.2 Production of the Asset record

In addition to the entries and deletions the depreciation is to be entered annually into the asset card index. Depreciations, as for the asset values are to be verified separately with an initial status, the entries and deletions in the calendar year and an end status (for model see Appx. 5). The depreciation rates for the individual years are dealt with as addition to the already accumulated value adjustment.

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The residual values are to be derived from the asset cards taking account of the entries and deletions as well as the value adjustment. The asset cards are summarised within the system of the asset group plan and the results taken over in the asset record.

3.5 Regular Re-evaluation

The reliability of a regular re-evaluation on the basis of replacement costs results from the regulations under federal state law (Sect. 2.1). So far as such re-evaluation is permitted, this possibility should be made use of for the parts of the assets financed by own capital every three to five years, at the latest with an increase in value over 10 %. Using EDP regular re-evaluation is possible at short intervals.

Periodic re-evaluations are, as for the initial evaluation, to be carried out according to the quantitative procedure or, if required, according to the index procedure. (Sect. 3.3).

The initial and production costs must be retained for the asset record

With the re-evaluation of the assets not only the initial and production costs are to be determined again as the replacement costs, but also the previously accrued depreciations and thus the previous residual book value are to be determined on the basis of the new values. In addition, the capital share of third parties are also to be extrapolated on the basis of the new values. On this basis respectively an additional, complete asset record is to be created. As long as the useful life and the method of depreciation remain unchanged, simplifications with the determination of the accrued depreciations and the residual book value are possible. These can then be extrapolated with percentages from the asset evaluation.

4 Write off 4.1 Useful Life Expectancy

For the scope of the total usage of a facility its experience-based useful life or its estimated performance, taking into account the normal technical efficiency, is relevant. In this respect tax law uses the term "Useful Life Expectancy" (Sect. 44, Para. 3, EStR). Under this the period of time is understood as being that in which the asset can be used in operation with some considerable safety with normal usage.

As the life useful life cannot be determined accurately in advance, in particular with long life assets, they must be estimated in the individual case, taking into account the circumstances of the individual case, in particular the technical wear (duration and intensity of loading, type of operation and servicing), natural wear, non-physical depreciation (through technical advances) and other individual circumstances (e.g. intensity of road traffic). The estimation is to be checked at regular intervals.

If the duration of the technical usage possibilities and the economic possibilities for application in operation deviate from one another, the shorter time should be assumed as useful life expectancy.

In Appx. 7 are listed , inter alia, depreciation tables, which are published by the Federal Ministry of Finance in agreement with the Federal States Taxation Authorities, insofar as they are of interest for wastewater disposal. The useful lives given therein are also only indications for facilities subject to corporation tax and do not replace ones own considerations. Deviations in

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accordance with the overall circumstances of the individual case are also possible for wastewater disposal. In addition to the given tax tables there are further tables with useful lives and rates of depreciation listed for assets, which are to be met with wastewater disposal. These tables should also be used as indications only.

With the extension or shortening of the useful life expectancy the remaining useful life is of significance for the dimensioning of the depreciation.

The remaining useful life must be re-estimated only with fundamental changes of conditions. An extension of the original useful life comes particularly into consideration with general overhauls. A shortening of the useful life is, for example, possible with overloading or inefficiency of the asset concerned or with a useful life originally estimated too high. If the remaining useful life is extended or shortened the annual amount of depreciation is recalculated. With this the remaining book value is distributed evenly over the remaining useful life.

Renewal and expansion should be dealt with in a similar fashion.

4.2 Depreciation Methods

With book depreciation there are the following variants: a) equal-instalment depreciation, b) declining balance depreciation, c) increasing balance depreciation, d) service-output depreciation. With the selection of the depreciation method the following should be taken into account: a) the utilisation of the facility, b) the decline in economic usefulness of the facility, c) a recording of resources as far as possible on an accrual basis. The selected depreciation method is to make non-scheduled depreciation superfluous. The selection of the depreciation method with facilities subject to corporation tax is also to be viewed from the aspect of tax on earnings.

Fundamentally, for the calculation of the cost accounting depreciation allowance, only equal-instalment depreciation is to be applied. This should also be assumed for book depreciations, which are not subject to corporation tax.

In Rheinland-Pfalz depreciation is to be "fundamentally" equal-instalment. Equal-instalment depreciation is also recommended ("should be applied") in Baden-Württemberg and Hessen.

In the new Federal German States uniform, equal-instalment depreciation is laid down. This also applies for the old Federal German States of Nordrhein-Westfalen, Niedersachsen and Schleswig-Holstein.

In Bayern it is left open whether declining balance depreciation is permitted ("the law does not lay down whether....").

With equal-instalment depreciation , the value to be depreciated is distributed equally to the individual economic periods according to the useful life. The equal-instalment method is mathematically easy to deal with as depreciation is carried out with a uniform percentage. The percentage is determined using the following formula:

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100 % Depreciation amount = Useful life in years per year in %

Here, the representation of the remaining depreciation methods is to be dispensed with, with the exception of service-output depreciation, which occurs in part with machinery or vehicles.

With service-output depreciation the amount of depreciation is determined per performance unit. Performance units can be, for example, machine hours or kilometres driven with a passenger vehicle. The value to be depreciated is divided by the number of the total forecast achievable performance units.

4.3 Simplification Possibilities

Similar objects or objects which serve a common purpose (e.g. workshop or office equipment) may be pooled for purposes of assessment or the calculation of depreciation. The determination of common purpose may - as for type similarity - not be taken too far. No objects with dissimilar asset grouping may be pooled. In addition, no pooling may take place if there is no equality in useful life and the procurement or production does not take place in the same year.

In order to be able to obtain a better overview of similar objects or object which serve a common purpose, it is recommended to dispense wit this type of pooling into groups with the keeping of the asset record using automatic data processing.

Assets, whose stock does not significantly change in size and value over long periods (e.g. tools or small equipments) can be carried with a fixed value in the asset record.

4.4 Accrued Depreciation

Taking into consideration the initial and production year and the already accrued part of the useful life, it is determined, with the initial assessment, which amount of depreciation would have occurred if depreciation had already taken place in the past. This amount is set as accrued depreciation. The same applies with later re-evaluation.

Arbitrary depreciation shortfall may not be made good. They are to be assessed as accrued depreciation. If depreciations are, however, not left undone arbitrarily then these can be made good in that the residual book value is distributed over the still existing remaining useful life in accordance with depreciation method applied to the asset.

The difference between the previous accrued depreciation and the accrued appreciation resulting with a re-evaluation on the basis of replacement costs should not be made good.

4.5 Adjustment of Depreciation Rates/Useful Life

If, in conjunction with legal standard specifications and/or the up-dating/creation of a wastewater disposal concept, structural or operational conditions are determined with wastewater disposal facilities which make the achievement of the originally planned useful life impossible, the depreciation rate and the useful life of the asset affected should be examined and adjusted. Facilities for wastewater disposal, which are prematurely shut down or renewed according to plan, must, in individual cases, be depicted correspondingly over the remaining useful life. This leads to higher depreciation.

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5 Residual Book Value/Book Salvage Value The residual book value results in each case at the end of the year as difference between the full initial and production costs (taking into account the entries and deletions) and the accumulated cumulative depreciation (also taking into account entries and deletions). It can be calculated according to the following formula:

IC and/or PC*) x remaining useful life Residual book value = Useful life

Depreciated assets are to be allocated a residual book value of DM 1.00 ("pro mem figure").

With an initial and production year, which can no longer be determined, in particular if this is before 1948, the residual book value can be determined in a simplified manner. It is to be derived either from the probable accrued useful life or from the expected remaining useful life.

6 Return on Asset Capital For cost-accounting facilities implicit interest is to be applied to asset capital (exception see Footnote 1))

Third party capital shares (subscriptions and other charges - also externally financed assets - as well as allocations and subsidies for investment) are to be included in this.

It is recommended that the capital subject to interest be derived from the respective residual book value. With this comparable results should be achieved with municipal enterprises as for own enterprises.

In addition Federal State legal arrangements are to be observed.

_____________ *) IC and/or PC = initial and production costs 1) Rhineland-Pfalz: in addition to the effective credit interest an imputed own capital interest can also be applied (§ 8, para. 3.I.V.m. § 7. para 3 KAG RP)

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133 EAppendix to Sect. 3.2.2 - cadastral register for sewer sections and shafts INPUT DATA CATALOGUE

Input data Explanation of application and process (*) = indispensable Value determination and updating Operational statistic Hydraulic sewer network calculation

Quantity structure/asset record Price structure Operational analyses Automatic plotting 1 2 3 4 5 (*) Asset grouping number (external sewers are not to be registered) Sewer district, main catchment areas or other areal organisational unit Drainage system Road code (*) Shaft number Sewer section number (*) Shaft (type, dimensions)

Sort key for the mechanical printing of the asset record. Link characteristic to price index table Sort key; necessary if direct or indirect cost centre are to be set up for this in the cost accounting. Sort key; Symbol i.a.w. DIN 2425, Part 4 Omitted if already contained as characteristic in the asset grouping number Access code; Use official road code! Sewers, which do not follow the line of the road should be allocated to roads which are related to them; possibly special numbering Access code for build up of network. Observe Federal State regulations on point numbering! Only for individual assessment of shafts(possibly only the net length of the pipe reach applies as sewer section length)

- - - -

- Special reference dimension for earthworks, construction and hardship allowances

Sorting according to asset group for the various purposes; e.g. intercommunal operational comparison Sort key; derivation of differentiated performance units and/or standards. Performance comparison. In combination with other data, e.g. number of inhabitants, size of the hard surface, produce assessment characteristics for charges on water and land associations Sort key; itemisation of direct cost centres Derivation of differentiated performance standards. Cost and usage analyses, operational costs comparison. Sort key; address for operational checking and reporting. Operational statistical evaluation of various types Sort key, address Sort key, summation

-

Defining argument Sort key for statement print-out Access code for statement print-out Access code, point address. The point type designation (sewer section limited shaft number) makes direct access to the Gauß-Krüger co-ordinate data possible and thus an automatic build up of the network geometry Possibly taking account of flow losses and directions

September 1996 23

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133 E

INPUT DATA CATALOGUE Input data Explanation of application and process (*) = indispensable Value determination and updating Operational statistic Hydraulic sewer network

calculation Quantity structure/asset record Price structure Operational analyses Automatic plotting

1 2 3 4 5 (*) Manhole covering, sewer bed, if required additional upper edge of terrain (*) Sewer section length (*) Cross-section .....nominal width (DN) (*) Construction material (*) Site conditions Shape of trench and shoring Surface properties Special constructive features Special operational features

Calculation of depths Referred to the horizontal projection (so far as the actual length is not relevant) respectively from shaft centre to shaft centre Sort key; actual existing shapes and dimensioning Sort key; actually used material; symbol for pipe material i.a.w. DIN 2425, Part 4 Soil classification i.a.w. DIN 18300 If documents on type of soil are missing make realistic assumptions Type and, if required, area Type possible adoption from road register Sort key such as: - type of support incl. Jacketing - wall reinforcements - construction method, e.g. driving - coating or the anti-corrosion measure Individual characteristics: e.g. premature renewal

Calculation of earth removal from construction trench form and dimensions Special reference quantities for earthworks, pipe delivery and laying and hardship supplements Cost function for pipe delivery, laying and earth excavation (see Sect. 3.3.2.2 "Initial assessment"). No longer commercially available dimensions can be replaced by equal value or next largest dimension If a price cannot be determined the material corresponding in type and quality, according to the latest information, is used as replacement Supplement for hardship (comp Sect. 3.3.2.1) Cost function from trench depth and width, so far as not accounted for as supplemen Area and thickness as cost function Taken into account by supplement. In part can be derived from other characteristics e.g. wall reinforcement upwards from a certain covering As a rule taken into consideration by write-off to lower going-concern value

- Summation; Sort key; Sort key; for general assessment; in combination with other characteristics investigations into wear criteria possible - - - - Overview of constructional conditions and operational conditions, e.g. sewers to small a drag load

Mapping calculation of bed gradient reference dimensions for back-up heights Calculation of bed gradient and flow times Mapping Calculation of amount of runoff initial quantities of other calculation objectives, e.g. back-up heights, pollution loads Operational roughness, differentiated velocity coefficients Possible inferences to infiltration water - - - -

September 1996 24

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133 E

Input Data Catalogue

Input data Explanation of application and process (*) = indispensable Value determination and updating Operational statistic Hydraulic sewer network

calculation Quantity structure/asset record Price structure Operational analyses Automatic plotting

1 2 3 4 5 (*) Initial or production yea (*) Useful Life (*) Depreciation method (*) Initial or production costs (comp. Sect. 2.2) (*) Assessment procedure (quantity/index method) Price index group

Sort key; reference points in cases of doubt:- beginning of development - start of assessment for charges - budgetary plans - building files - questioning of abutting owners (comp. Sect. 5 Sort key - The breakdown of values to the smallest inventory item is necessary If only the total costs are known the breakdown must take pace according to cost creating criteria Dispensed with if already included in asset group Dispensed with if already included in asset group

- - - - - -

Sort key; overview on the expected requirement for renewal. Long-term investment plans Sort key; overview on the expected requirement for renewal. Long-term investment plans - Derivation from specific local cost indices. Check of standard rates for development charges and the appropriateness of other charges - -

- - - - - -

Domestic connections Road gullies

See text on Sect. 3.2.4. Do not go into the assessment (Road construction charges)

- - Type and quantity; of significance to road constructors

Mapping Mapping

Supplementary input data for updating comp. Sect. 3.4.1) Type of update: e.g. addition, deletion, transfer booking Note: further data although not necessary for the determination of the value, but necessary for the hydraulic network calculation, see ("Advisory Leaflet ATV on the Calculation of

Drainage Networks using Electronic Data Processing Equipment (ATV A 119E) Text written in italics are identical in both input catalogues for Sects. 3.2.2 and 3.2.3

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Appendix to Sect. 3.2.2 - cadastral register for special structures INPUT DATA CATALOGUE

Input data Explanation of application and process (*) = indispensable Value determination and updating Operational statistic Hydraulic sewer network calculation Quantity structure/asset record Price structure Operational analyses Automatic plotting

1 2 3 4 5 (*) Asset grouping number (external sewers are not to be registered) Sewer district, main catchment areas or other areal organisational unit Drainage system Road code (*) Structure number (*) type of structure Geodetic height (bed, cover, terrain surface) (*) Structure dimensions, structure volume, useful space (u & l works)

Sort key for the mechanical printing of the asset record. Link characteristic to price index table Sort key; necessary if direct or indirect cost centre are to be set up for this in the cost accounting. Sort key; Symbol i.a.w. DIN 2425, Part 4 Omitted if already contained as characteristic in the asset grouping number Access code; Use official road code! Structures, which do not follow the line of the road should be allocated to roads which are related to them; possibly special numbering Access code Dispensed with if already combined in asset group Calculation of depths Individual assessment

- - - - - -

Calculation of earth excavation from construction trench form and dimensions Reference values for earthworks, construction and hardship supplement

Sorting according to asset group for the various purposes; e.g. intercommunal operational comparison Sort key; derivation of differentiated performance units and/or standards. Performance comparison. In combination with other data, e.g. number of inhabitants, size of the hard surface, produce assessment characteristics for charges on water and land associations Sort key; itemisation of direct cost centres Deriv. of differentiated performance standards. Cost and usage analyses, operational costs comparison. Sort key; address for operational checking and reporting. Operational statistical evaluation of various types Sort key, address - - Derivation of differentiated scale of performance, cost and use analyses, operational cost comparison

-

Defining argument Sort key for statement print-out Access code for statement print-out Access code, the designation makes direct access to co-ordinate file possible Sort key Calculation of water levels back-up heighhts and possibly pollutant loads Taking account of hydraulic effects, if required run-off delays and retention times

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133 EINPUT DATA CATALOGUE

Input data Explanation of application and process (*) = indispensable Value determination and updating Operational statistic Hydraulic sewer network

calculation Quantity structure/asset record Price structure Operational analyses Automatic plotting 1 2 3 4 5

(*) Construction material (*) Site conditions Shape of trench and shoring Surface properties Special constructive features Special operational features (*) Initial or production yea (*) Useful Life (*) Depreciation method (*) Initial or production costs(comp. Sect. 2.2)

Sort key; material used; symbol i.a.w. DIN Soil classification i.a.w. DIN 18300 If documents on type of soil are missing make realistic assumptions Type and, if required, area Type possible adoption from road register Sort key such as: - type of support incl. Jacketing - wall reinforcements - construction method, e.g. driving- coating or the anti-corrosion measure Individual characteristics: e.g. premature renewal Sort key; reference points in cases of doubt:- beginning of development - start of assessment for charges - budgetary plans - building files - questioning of abutting owners (comp. Sect. 5 Sort key

If a price cannot be determined the material corresponding in type and quality, according to the latest information, is used as replacement Supplement for hardship (comp Sect. 3.3.2.1) - Area and thickness as cost function Taken into account by individual price or supplement. As a rule taken into consideration by write-off (comp Sect. 3.4.1) - -

Sort key for general assessment; in combination with other characteristics investigations into wear criteria possible - - - - Overview of constructional conditions and operational conditions, e.g. increased maintenance and servicing expenditure Sort key; overview on the expected requirement for renewal. Long-term investment plans Sort key; overview on the expected requirement for renewal. Long-term investment plans - Derivation from specific local cost indices.

- Possible inferences to infiltration water - - - - - -

September 1996 27

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133 EInput Data Catalogue

Input data Explanation of application and process (*) = indispensable Value determination and updating Operational statistic Hydraulic sewer network

calculation Quantity structure/asset record Price structure Operational analyses Automatic plotting 1 2 3 4 5

(*) Assessment procedure (quantity/index method) Price index group

Dispensed with if already included in asset group Dispensed with if already included in asset group

Domestic connections Road gullies

See text on Sect. 3.2.4. Do not go into the assessment (Road construction charges) -

Type and quantity; of significance to road constructors

Mapping Mapping

Supplementary input data for updating (comp. Sect. 3.4.1)

Type of update: e.g. addition, deletion, transfer booking

Note: further data although not necessary for the determination of the value, but necessary for the hydraulic network calculation, see ("Advisory Leaflet ATV on the Calculation of

Drainage Networks using Electronic Data Processing Equipment (ATV A 119E) Text written in italics are identical in both input catalogues for Sects. 3.2.2 and 3.2.3

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Appendix 1 Municipal Charges Laws

Baden-Württemberg: Municipal Charges Law (KAG) for Baden-Württemberg in the version of 15 February 1982 (GBl., p. 57), amended by law on 29 June 1983 (GBl., p. 229), law of 10 December 1984 (GBl., p.675), 15 December 1986 (GBl., p. 465) and 12 February 1996 (GBl., p. 104). Circular letter of the Ministry for Internal Affairs on the Municipal Charges Law (RdErl.-KAG) of 17 July 1979 ref. Az. IV 1765/262 (GABl., p. 861) and Administrative Regulation to 2 10, Para. 10 KAG of 24.03.87 (GABL., p. 351).

Bayern: Bayerisches Municipal Charges Law (KAG) in the version as promulgated on 04 April 1993 (GVBl., p. 264), amended by the Law to Amend the Municipal Charges Law of 24 December 1993 (GABl., p. 1063) and by the Law to Amend the Municipal Charges Law of 08 July 1994 (GVBl., p. 553) with the a) announcement of the Baverian State Minister of the Interior on the implementation of the

KAG of 29 July 1974 No. 1 B4-3024-1/3 (MABl., p.551); b) announcement of the Baverian State Minister of the Interior on the implementation of the

revised KAG and the amendment of the schedules of 15 April 1977 (MABl., p.309), last amended 13 July 1989 (AllMBl., p, 591);

c) announcement of the Baverian State Minister of the Interior on the implementation of the KAG of 04 July 1987 (MABl., p. 298);

d) announcement of the Baverian State Minister of the Interior on the implementation of the KAG of 31 August 1982 (MABl., p.534), amended: 08 march 1984 (MABl., p. 126), amended: 20 February 1985 (MABl, p. 106, last amended 13 July 1989 (AllMBl., p. 591);

e) announcement of the Baverian State Minister of the Interior of 26 July 1994 on the implementation of the Law to Amend the (AllMBl,. P. 655, StAnz, No. 31).KAG.

Berlin: Law on Charges and Contributions of 22 May 1957 (GVBl., p. 516), last amended by law on 30. 10.69 (GVBl., p. 2252).

Brandenburg: Law on Municipal Charges, Entertainment Tax and on the Transfer of Trade Tax to the Community for the State of Brandenburg of 27 June 1991 (GVBl., p. 20), last amended by law on 27.06.95 (GVBl., p. 145) with the circular letter of the Minister of the Interior of 09 September 1992 - III No. 81/1992 (ABl. 1816).

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Bremen: Public Charges Law of 15 May 1962 (Brem. GBl., p.200), last amended by law on 27.06.95 (GVBl., p. 145) with circular letter of the Minister of the interior of 09 September 1992 - III No. 81/1982 (ABl., p. 1816).

Hamburg: Charges Law of 05 March 1986 (Hamb. GVOBl. P.37) last amended by Article 2 of the Law of 05.06.90 (Hamb. GVOBl., p.144).

Hessen: Hessen Law on Municipal Charges (KAG) of 17 March 1970 (GVBl. I, p.225) amended by law of 31.10.91 (GVBl. I, p.333), last amended by Art. 5 of the Law on Amendment Procedures and Legal Cost Regulations of 01.12. 94 (GVBl. I, p.677).

Implementing Regulations for HKAG of 28.10.70 (Hess. StAnz., p. 522)

Mecklenburg-Vorpommern: Municipal Charges Law for the State of Mecklenburg-Vorpommern (KAG) of 01 June 1993 (GVBl., p.522).

Niedersachsen: Niedersachen Municipal Charges Law (NKAG) in the version of 11 February 1992 (Nieders. GVBl., p. 29).

Nordrhein-Westfalen: Municipal Charges Law for the State of Nordrhein-Westfalen (KAG) of 21 October 1969 (GV.NW., p. 712), last amended by law on 16 December 1992 (GVBl., p. 561) with Administrative Ordinance to KAG of 28 October 1969 (Ministerial Gazette - MBl. NW, p. 1880), last amended : 01 February 1977 MBl. NW, p. 158).

Rheinland-Pfalz: Municipal Charges Law for the State of Rheinland-Pfalz (KAG of 20 June 1995 (GVBl., p.175).

Saarland: KAG in the version of the Announcement of 15 June 1985 (AmtsBl., p.729), amended by law on 09.07.93 (ABl., p. 806), last amended by law on 26.01 94 (ABl., p.509).

Sachsen: Sachsen Municipal Charges Law (Sächs-KAG) 0f 16 June 1993 (GVBl., 502).

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Sachsen-Anhalt: Municipal Charges Law for the State of Sachsen-Anhalt (KAG-LSA) of 11 June 1991 (GVBl., p. 105) with Administrative Ordinance to 2 6 KAG (MBl. 1994, p. 2).

Schleswig-Holstein: Municipal Charges Law for the State of Schleswig-Holstein (KAG) in the version of the Announcement of 29 January 1990 (GVOBl. Schl.-H.S., p. 50) amended on 02.02.94 (GVOBl., p.119), last amended by law on 06 March 1996 (GVOBl., p. 268) with Implementation Instruction to KAG of 27 July 1978 (AmtsBl-Schl.-H., p. 475 with Implementation Note to §§ 6, 8 and 9 of the KAG of October 1995 (IV 340c - 162.411.1-).

Thüringen Thüringen Municipal Charges Law of 09 August 1991 (GVBl., p. 321), amended by Art. 1 of the First Law on the Amendment of the Thüringen Municipal Charges Law of 28 June 1994 (GVBl., p.796) and Art. 1 of the Second Law on the Amendment of the Thüringen Municipal Charges Law of 20 November 1995 (GVBl., p. 342). a) with Notes of the Thüringen Ministry of the Interior on the Raising of Communal Charges

(Thür. StAnz. 1992, p. 870; b) with a Guideline on the Granting of Interest Subsidies i.a.w. § 7 ThürKAG - Project

Promotion, (Thür. StAnz. 1993, p.1410).

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Appendix 2 Municipal Budget Ordinances Baden-Württemberg: Municipal Budget Ordinance (GemHVO) of 07 February 1973 (GBl. P.33), last amended by VO of 07.12.94 (GBl. p. 648) with VV of 02 November 1984 (GABl. p. 933/997), last amended: 24 July 1986 (GABl. p. 858/943) with: a) Administrative Regulation "Breakdown and Grouping" of 13 July 1989 (GABl. p. 777),

amended by Administrative Regulation of 24.10.94 (GABl. p. 833), last amended by Administrative Regulation of 14 March 1986 )GABl. p. 167);

b) Advisory leaflet of the Ministry of the Interior on cost and performance calculation (2 12 GemHVO) of 20 January 1995 (GABl. p. 86);

c) Administrative Regulation "Asset Calculation" of the Ministry of the Interior in the edition of the Administrative Regulation of 21 November 1994 (GABL. p. 930).

Bayern: Communal Budget Ordinance (KommHV) of 03 December 1976 {Bayem Collection of Jurisdiction -BayRS 2023-1-I) with Arlministrative Ordinance of 10 December 1976.(MAB1, p. 1079), amended: 07 September 1983 (MABl,p.770) a) with the administrative regulation on the structure of communal budget systems of 09 May

1988 (AllMBl, p. 389), last amended bythe Notification of 16.07.91 (AllMBl, p. 499) and of 21.09.93 (AlIMBl, p. 1132);

b) promulgation o f the Official N otification (StMi ) on Information on Plannirig, Financing and Organisation of Communal Facilities under Special Consideration of the Use of Private Capital of 11 December 1991 (AllMBl 92, p. 55) supplemented by the Notification of 28.01 93 (AlIMBl, p. 291);

c) with the promulgation ofthe Adminiative Regulation on the Model for Communal Budget

Reconciliation and Accounting of 11 July 1973 (MABl, p. 615), last amended by the Notification of04.09.86 (MABl, p. 445).

BerIin: Federal State Budget Ordinance (LHO)ofBerlin of 05 October 1978 (GVBl, p. 1961), last amendedon 09.07.93 (GVBl, p. 319).

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Brandenburg:

Ordinance on the Setting-up and Implementation of the Budget PIan for Communities (Community Budget Ordinance -GemHVO Bbg-) of 23 June 1992 (GVBl, p. 306), amended by Article 1 of the First Ordinance for the Amendment of Budgetary and Accounting Lega1 Regu1ations ofthe Community of 04 Ju1y 1995 (GVB1, p. 499) with Admmistrative Regulation to the GemHVO of 23 June 1992 (AB1, p 1150).

Bremen: Federal State Budget Ordinance (LHO) of Bremen of 25 May 1971 {Brem.GBl, p. 143), last amended by law on 02.02;93 (Brem.GBl, p. 43) with the local law on the jmPJementation of the LHO in the city of Bremerhaven of 17.09.71 (Brem.GVBl., p. 240).

Hamburg: LHO of 23 December 1971 (Hamb.GVOBl, p. 261), last amended by Article 1 of the law of 05.06.90 (Hamb.GVOBl, p. 143).

Hessen: GemHVO of 13 July 1973 (GVBl., p. 275), last amended: 08 March 1977 (GVBl I, p. 125) with W of 17.12.73 (StAnz., p. 2338).

Mecklenburg- Vorpommern: Federal State Ordinance on the Setting-up and Implementation of the Budget Plan or Communities in the Federal State or Mecklenburg-Vorpommem (Community Budget Ordinance -GemHVO-) of 27 November 1991 (GVOBl, p. 454) withimplementation instructions ofthe Ministry ofthe Interior of 27.11.91 (ABl, p. 1126).

Niedersachsen: GemHVO of 27 August 1973 (Nieders.GVBl., p.30l), last amended by VO on 26.08.88 (GVBl, p. 151), with VV of 26 February 1974 (Nds.MBl, p. 465), last amended: 06 September 1985 (Nds.MBl., p. 791 ).

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Nordrhein- Westfalen: GemHVO of 06 December 1972 (GV.NW, p. 418), amended: 05 November 1976 (GV.NW, p. 372) (SGV.NW 630), with VV of 13 December 1972 (MBl. NW 1973, p. 178), last amended: 17 March 1982 {1vffilNW 1982, p. 735) (SMBlNW 6300).

Saarland: GemHVO of 08 November 1973 (Amtsbl., p. 777) in the version of the ordinance of 20 September 1976 (Amtsbl., p. 989), last amended by VO on 10.06.94 (ABl., p. 964).

Sachsen: GemHVO of 08 January 1991 (GVBl., p. 1) with VO ofthe State Ministry ofthe Interior on the Structure and Grouping of Budgets, Finance Planning and Further Models for Budget Management of the Communities of the Free State of Sachsen of 03.06.91 (GVBl, p. 93).

Sachsen-Anhalt: GemHVO of 22 October 1991 (GVBl., p. 378, adjusted GVBl. 1992, p. 85) with RdErl. ofthe Ministry of Finance of 21 December 1993 {1vffil, p. 2221).

Schleswig- Holstein: GemHVO of 26 June 1972 (GVOBl., p. 114), last amended on 21.09.93 (GVOBl., p. 493), with Implementation Instruction of 26 July 1979 (Amtsbl., p. 519), amended: 18 October 1984 (Amtsbl., p. 425), amended: 10 October 1985 (Amtsbl, p.332).

Thüringen: GemHVO of 26 January 1993 (GVBl, p. 181) with a) VV of 15 March 1993 (Thür.StAnz., p. 292), b) with VV on the Model for Communal Budget, Reconciliation and Accounting in Thüringen of

16.03.93 (Thür.Anz., p. 322).

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Appendix 3 Regulation on the First Recording of Assets 1. § 47 GemHVO Baden-Württemberg (not applicable to levy law), No. 2.3.3.1 VV to § 43 GemHVO Baden- Württemberg. 2. § 88 KomHV Bayern. 3. § 88 ThürGemHVThüringen 4. No.4 VV to § 12 GemHVO Rheinland-Pfalz. 5. No.38 of the non-statutory guideline for the deterinination ofprices based on self-costs

(LSP) (Annex to VO PR 30/53 of 21 November 1953 -BAnz. No.244, p. 1 ). 6. § 5 DM Balance Law (DM BilG) in the versioil of the Notification of 28 July 1994 (BGBl, p. 1843)

Appendix 4 Regulation on Road Surface Drainage 1. Model of a road usage contract for pipelines of public supply systems in Federal German

trunk roads in the new version of the ARS (General Circular for Road Construction) No. 7/1987 of 27 April 1987 VkBl.1987, p. 398. Also to be observed: Letter ofthe Federal German Minister of Transport (BMV) and cost sharing in joint combined, sewer systems of 14 September 1972

Az.: StB 2/38.20.10/2025 Vms 71-; No.14, Para. 2 ofthe Local Thoroughfare Guideline ofthe BMV of 02 January 1976, ARS . No, 1/1976, VkBl. 1976,219; § 4thAnnex 1 ARS 11/1978, VkBl1978, 401; and ARS of the BMV No. 11/1996 of 02 April 1996 AZStB 15/38.20.11/8 Va 96 on the new

regulation of consolidated participation of the Federal Govermnent in costs for a joint sewage system (No. 14, Para. 2 ODR), and others in: (GABl. BW. V. 28 June 1996, p. 465).

2. Appropriate regulations ofthe Federal States for other classified roads, deviating legal position in Rheinland-Pfalz: § 12, para. 10, Federal State Road Law in the version of 01 August 1978 (GVBl, p. 274).

3. Guidelines for the Calculation of Redemption Sums of Maintenance Costs for Roads and Paths

-Redemption Guideline StrW 85 -together with the Redemption Guidelines 1980. Publisher: The German Federal Minister of Transport, Dept. Road Construction; Dept. Inland Water transport and Waterways.

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Appendix 5 Sample of an asset record Baden-Württemberg: Bayern: Brandenburg: Mecklenburg-Vorpommern: Niedersachsen: Nordrhein-Westfalen:

Form 2 to EigG Form 2 to EigVO Appx. 2 to § 23, para. 2 EigVO ans § 36 Gem HVO Appx. 2 to § 22, para. 2 EigVO and § 36 Gem HVO Appx. 4 to § 21, para. 2 EigBetrVO Appx. 2 to § 24, para. 2 and § 38 GemHVO

Rheinland-Pfalz: Saarland: Sachsen: Sachsen-Anhalt: Schleswig-Holstein:Thüringen:

Appx. 2 to § 26, para. 3 EigVO Appx. 2 to § 22, para. 2 EigVO Appx. 17 to § 38, para. 1 GemVO § 22 para. 2 EigVO and § 38 GemHVO Appx. 2 to § 22 , para 2 EigVO Appx. 2 to VwV ThürEBV (No. 23)

Column headings of the asset record Initial and production costs Depreciation Characteristic values

Items of the asset record1)

Initial status

Addition

+

Deletion

./.

Book transfer2)

+/./.

Final status

Initial status

Addition i.e. depre-ciations in financial

year5)

Deletioni.e.

accumul-ated

depre-ciations on the

deletions shown in column 4

./.

Final status

Residual book

value at the end of

the financial

year6)

Residual book

value at the end of

the previous financial

year

Average deprec-iation rate4)

Average residual

book value3)

DM DM DM DM DM DM DM DM DM DM DM % 7) % 7) 1 2 3 4 5 6 7 8 9 10 11 12 13 14

Is not depreciated from initial and production costs but rather from other values (e.g. repacement costs), therefore the following five columns should be additionally inserted between columns 6 and 7

Replacement costs

Initial status

Addition Deletion Book transfer

Final status

Deviations of other Federal States:

to replacement values Fundamentally the state specific regulations are to be observed, e.g. Hessen/Rheinland-

DM DM DM DM DM Pfalz; column headings 8,9 and 10 without designation addition/ deletion, if required

2a 3a 4a 5a 6a separate book transfer column

____________________ 1) According to the breakdown of the asset record (comp. model breakdown p.56) 2) Book transfer of one asset group to another 3) (Column 11 x 100): column 6 4) (Column 8 x 100): column 6 5) Write-ups are to be listed separately in column 8 6) Column 6 ./. column 10 7) To be given with a decimal point, e.g. 56.2 %.

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Model breakdown of asset record of the wastewater disposal operation1)

I. Immaterial assets 1. Concessions, industrial property rights and similar rights as well as licences to such rights 2. Down-payments. II. Tangible assets 1. Real estate and real estate similar rights with business, operational andother buildings. 2. Real estae and real estate similar rights with residential buildings. 3. Real estate and real estate similar rights without buldings. 4. Buildings on other properties, which do not belong to 2) or ). 5. Wastewater treatment facilities. 6. Wastewater collection facilities

a) Main and connection collectors b) Stormwater structures c) Pump stations d) Collectors in the local area and domestic connections e) Measuring equipment.

7) Machines and mechanical plant, which do not belong to 6) or 7). 8) Operational and business equipment. 9) Facilities under construction and down-payments for facilities. III. Financial assets 1) Shares in affiliated undertakings2).

2 Loans to affiliated undertakings.

3) Investments.

4) Loans to concerns, with whom an investment relationship exists.

5) Long-term investments

6) Other loans.

Deviations of other Federal States:, e.g.:

in Niedersachsen, Nordrhein-Westfalen and Rheinland-Pfalz Item II.9 is designated as "Down-payments and facilities under construction". In addition in Rheinland-Pfalz there is a separate statement of the building cost subsidies under the Item "Immaterial assets".

______________________ 1) With the items of the fixed assets a further breakdown is, without prejudice, to be based on Items A I to III of the balance § 266 HGB

(German CommercialCode). 2) The determination of terms of § 15 ff. AktG (German Stock CorporationLaw) has similar application.

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Appendix 6 Asset Grouping Plan System for any differentiated breakdown of the asset record: defining figure for the asset card index. Grouping Number

7 0 1 2

7

0

1

2 3 4

5 6 7 8

9

Individual plan No. PUBLIC FACILITIES bindingly laiddown Section No. WASTEWATER DISPOSAL bindingly laiddown Type of facility: Immaterial assets/real estate similar rights, e.g. joint usage of others sewers Properties (real estate only) External facilities (without real estate) Buildings (without real estate) so far as not recorded under special structures or

sewage treatment plants Operational facilities, oeprational plant and other technical facilities Down-payments and facilities under construction Movable property Operational facilities, which have been taken over by third parties at no cost Operational and business facilities

Note: The tangible assets in bold must be recorded in the asset record. Sub-grouping at same time cost centres

for the tangible assets grouping No. 70.4 - operational facilities - Note: For the tangible asset operational facilities a differentiation according to depreciable and non-depreciable assets is not necessary. Otherwise append index number.

3 4 5 6

1 0 1

2

3

4 5 6

Wastewater collection Combined system Combined sewer Separate system Separate sewer Separate system Stormwater sewe Pressure draiange Vacuum drainage Road drainage still available 7 - 9

Identical with key No for drainage procedure in cadastral register for sewer sections and shafts and special structures.

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3 4 5 6

2

0 1 2 3 4 0

1

2

3

5

6

6

Wastewater treatment Mechanical treatment Mechanica/biological treatment Mechanical, biological, chemical treatment still open 4 - 9 Type of facility/facility component sewer sections and shafts (w/o mechanical equipment) Main collectors Branch sewers Road drains Lakes and rivers so far as components of wastewater disposal still open 5 - 9 Special structures (w/o mechanical equipment) Stormwater overflows Stormwater overflow tanks Emergency surplus discharge Stormwater retention tanks Stormwater sedimentation tanks Syphons, pipe bridges, hydraulic lifts Lifting facilities Pressure and vacuum pielines Inlet and outlet structures Larger bends, branch and distributuin structures, bed drops Oil and grease separators (in the network Measurement stations Stop structures Weirs still open 36 - 49 Sewage treatment plants (w/o mechanical equipment) Screen structures Grit chambers/grease traps Grease separators Primary treatment tanks Intermediate and secondary sedimentation tanks Aeration tanks Biological filters Chemical treatment systems Digesters Thickeners Gas tanks Sludge dewatering facilities Lifting devices, pumping stations Operations buildings Connection channels and pipelines, incl. pressure pipelines Treatment ponds Irrigation field facilities still open 69 - 89

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3 4 5 6

9 0 1 0 1

2

0 0 1 2 3 4 5 6 7 8 9 1 2 3

4

1

Domestic connections Mechanical and electrical equipment (fixed) No mechanical equipment Screens Screenings grinders Scrapers Sliding valves, weir controls Lifting faclilities, pumps Rotating sprinklers Rakes Electrical, control, measurement equipment Heating Surface aerators Pressure aerators Other mechanical equipment such as presseure increase facilities, gas machines Hydraulic lifts, laboratory equipment, water level gauges still open 25 - 99 Spatial organisational units, e.g. operational inspection 1 In case established direct and indirect cost centres

Application example:

7 0 5 = Operational installation of the public wastewater 1 2 disposal facility

System components 1 2 1 3 0 0 3 Wastewater - road draiange;

3 4 5 6 Separate system, indirect cost centre Op. Insp. 3 1 1 2 1 0 0 1 Stormwater overflow structure, combined relief,

3 4 5 6 Op. Insp. 1 1 2 3 3 1 8 2 Fixed equipment of a measurement facility (e.g. water

3 4 5 6 level gauge in venturi channel) on drain, Op. Insp. 2 2 3 5 7 1 6 1 Rotating sprinkler in biol. filter of a mech., biol., chem.

3 4 5 6 sewage treatment plant. Sewage works 1 1 1 2 2 1 5 2 Pump for emptying a stormwater overflow tank,

3 4 5 6 combined system. Op. Insp. 2 Simplified grouping Summary of asset groups; only the first figure of each number group is used.

1 2 0 1 Wastewater collection, special structures, Op. Insp. 1 3 4 5 6 1 1 0 2 Wasteware collection, sewer sections and shafts.

2 5 1 1 Wastewater treatment, sewage treatment plant, mech. equipment, sewage works 1 ,

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Appendix 7 Depreciation tables 1. Draft of an Afa (tax depreciation) table of the Federal German Ministry of Finance for assets

usable in all branches. 2. Afa table of the Federal German Ministry of Finance for the energy and water supply branch

of industry. 3. Technical useful life of structural facilities and parts of buildings, of external facilities as well

as of special operational installations and equipment (from Valuation Guidelines 1991, edition of 11 June 1991 - BAnz. (Federal Gazette)No. 182a of 17.09.91 supplemented by notes dated 17 Mar rch 1992, BAnz. No. 86 of 08. 05.92.

4. Supplementary Afa table for objects and installations occurring frequently in the communal

area, printed in: Brod/Steenbock: „Preiskalkulation bei Wasser und Abwasser“ ("Price calculation with Water and Wastewater"), Deutscher Gemeindeverlag, 1981, Köln.

5. Extracts from „Abschreibungssätze in der Abwasserbeseitigung“ ("Depreciation Rates in

Wastewater Disposal"), ReportNo. 13/1976, Kommunale Gemeinschaftsstelle für Verwaltungsvereinfachung (Community Collective Office for the Simplification of Administration), Köln (KGSt).

The establishment of the useful life and thus the depreciation rates can only be determined on the basis of precise information of the respective concern and its operational processes. This applies to a particular degree with wastewater disposal. In this operation a particular role is palyed by the various combinations of wastewater, the respective geological and topographical conditions, the availability of systems from prewar and more recent times, the different mechanical equipment, the varying yields of the wastewater to be disposed of etc. 1)

The guidance values given in this KGSt report for depreciation rates are therefore given with a margin.

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List of depreciation rates (1) Common facilities and installations

- Buildings and hard surfaces % operational buildings (incl. Workshops, garages etc.) 2 - 3 Carriageways, parking places, and paths 2 - 4 Enclosures: fences 8 - 10 brickwork 2 - 4

- Distribution systems (electrical) Switch gear for light and power 4 - 6 Cable lines ground laid) 2 - 3

- Vehicle plant Dynamos and electric motors 4 - 6 Transformers 3 - 6 Emergency power plant 5 - 10

- Vehicles Passenger vehicles (according to usage and employment) 15 - 20 HGVs 10 - 15 Crew vehicle 15 - 20 Trailer for crew vehicle 10 - 20 Special vehicles such as petrol separator, excrement vehicle, high pressure flusher, sludge suction and street cleaning vehicles 10 - 15 Other special vehicles 10 - 20 Electric trucks 5 - 10 - Work shop installations 5.- 15 Workshop machinery and equipment 5 - 15 - Other common facilities and equipment Measurement and control installations 8 - 12 Radio and telephone installations 5 - 10 Laboratory equipment 5 - 10 Office machinery (fixed) 7 - 15 Cranes, lifting equipment 4 - 6 Winches: motor wiinches 8 - 12 hand winches 4 - 6

(2) Sewer netwok

- Structural part For the assessment of the economically useful life and thus the important selection of preciation rates, the following assets must be used in partiocular as criteria:

- Quality of pipe material and/or material - Quality of construction (e.g. bedding, sealing, fillling) Subsoil conditions - Groundwater - Static and dynamic traffic loads - Properties of the wastewater - Gradient conditions

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- Altering of the initial hydraulic planning details due to city development, by higher water usage, larger stormwater runoffs etc. - Special situations (e.g. through damage due to mining) Pressure pipelines for wastewater 2 - 3.5 Drains 1 - 2 Property connecting sewers 1 - 4 Road gullies (incl. Connecting sewers) 1.25 - 2.5 Special structures 1.5 - 2.5 Open trenches ( insofar as part of the inventory of the municipal drainage system) 3 - 5 - Mechanical facilities Continuous pumping stations Screw pump stations 5 - 7 Other pumps 8 - 12 High water pumps other mechanical installations (e.g. slide valves, water level gauges) 2.5 - 5

(3) Sewage works/wastewater treatment plants

- Wastewater lifting facilities structural part 2.5 - 3.5 Mechanical part: screw pumps 5 - 7 other pumps 8 - 12 - Mechanical stage structural part 2.5 - 3.5 mechanical part: of the screen system 7 - 10 of the grit chamber 8 - 12 of the settling tank 5 - 8 - Biological stage structural part 2.5 - 3.5 mechanical part of the activated sludge system: with surface aeration 5 - 10 with pressure aeration 5 - 8 mechanical part of the biological filter 4 - 5 secondary sedimentation tank 5 - 8 - Control room electrical part 4 - 10

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(4) Sludge treatment - Digesters structural part 2 - 3 mechanical part 5 - 10 - Thickener structural part 2.5 - 3.5 mechanical part 5 - 8

- Gas storage and utilisation gas tanks 4 - 6 Gas mechanical plant 4 - 5 - Mechanical sludge dewatering 7 - 10 - Natural sludge dewatering 2.5 - 3.5

(5) For small plants with which the breakdown

is particularly difficult the complete sewage treatment plant can be estimated 4 - 5

Values of facilities of advanced wastewater treatment (e.g. filtration) are not given here s, in this

area, there is not sufficient experience available. The equivalent applies for special processes of sludge treatment and disposal such as, for example, thermal sludge treatment, sludge incineration or exhaust air treatment.

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Appendix 8 Price Indices for Local Sewers 1. Sources: - Statistisches Bundesamt (Federal German Office of Statistics), Wiesbaden, Specialist

Branch 17, Series 4 - From the Federal States

- Baden-Württemberg - Bayern - Hessen - Nordrhein-Westfalen - Saarland - Sachsen - Sachsen-Anhalt - Thüringen - Brandenburg

their own state related price indices are calculated for local sewers and local sewerage facilities.

2. Examples and Notes for the Use of Index Series with Sewers: The Statistische Bundesamt in Wiesbaden publishes in the specialist series 4, an index

series for "Local Sewers". Thies covers the years 1958 to 195. The basis year (= 100 %) of the actual series is 1991. For the period before 1958 there is no individual index series for the facilities of wastewater discharge. As an aid the index series "Dwellings" can be fallen back on here, which reaches back to 1913. With this the following peculiarities are to be noted:

- For 1922 and 1923 the index series "Dwellings" shows no values. In these years no average values were published due to the errtatic devaluation of the Mark. Already in 1917 to 1921 above average devaluation rates are to be read.

These gaps can be filled by interpolation of the values 1916 to 1924. Here the available values of the Statistische Bundesamt for 1917 to 1921 are also amended.

Table 1: Index series for dwellings Table 2: Change of level of index series for dwellings

Year Index value "dwellings" of the

Statistische Bundesamt

Index value "dwellings" after interpolation of the benchmark figures 1916

to 1924

Year Index value "dwelling" of the Statistische

Bundesamt

Index value "dwellings" for sewers with change of level

1916 7.10 7.10 1952 16.60 23.03

1917 8.80 7.14 1953 16.00 22.19

1918 12.20 7.18 1954 16.10 22.33

1919 20.00 7.21 1955 17.00 23.58

1920 57.10 7.25 1956 17.50 24.27

1921 97.00 7.29 1957 18.10 25.11

1922 7.33 1958 18.60 25.80

1923 7.36

1924 7.40 7.40

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- The index value for dwellings in 1958 lies at a lower value than that for local sewers in the same year. With the coupling of both index series (1913 to 1957 "Dwellings" and from 1958 "Local sewers) there results a jump between 1957 and 1958. In order to neutralise this jump, which cannot be traced back to the general price increase, one can appropriately raise the whole index series "Dwellings" from 1913 to 1957 (see below).

- For the period before 1913 there is no index series for buildings. For sewers from the time before 1913 there must, however, be values laid down in order to make possible a determination of value from the reorder cycle values calculated with the aid of index procedures from the quantity process. The available index series can be extrapolated for this purpose with the aid of a mathematical function. One should not assume a linear progression for the index series as the index value must always be greater than zero. An exponential function is available.

Year Index series dwellings of the

Statistische Bundesamt

Elimination of hyperinflation in the

dwellings series

Change of level of the dwellings

series

Index series local sewers of the Statistische Bundesamt

Combination of the local sewer and dwellings series

1913 5.30 5.30 7.35 7.35 1914 5.70 5.70 7.91 7.91 1915 6.40 6.40 8.88 8.88 1916 7.10 7.10 9.85 9.851 1917 8.80 7.14 9.90 9.90 1918 12.20 7.18 9.96 9.96 1919 20.00 7.21 10.00 10.00 1920 57.10 7.25 10.06 10.06 1921 97.00 7.29 10.11 10.11 1922 7.33 10.17 10.17 1923 7.36 10.21 10.21 1924 7.40 7.40 10.26 10.26 1925 9.20 9.20 12.76 12.76 1926 8.80 8.80 12.21 12.21 1927 9.00 9.00 12.48 12.48 1928 9.40 9.40 13.04 13.04 1929 9.60 9.60 13.32 13.32 1930 9.20 9.20 12.76 12.76 1931 8.40 8.40 11.65 11.65 1932 7.10 7.10 9.85 9.85 1933 6.80 6.80 9.43 9.43 1934 7.00 7.00 9.71 9.71 1935 7.00 7.00 9.71 9.71 1936 7.00 7.00 9.71 9.71 1937 7.20 7.20 9.99 9.99 1938 7.30 7.30 10.13 10.13 1939 7.40 7.40 10.26 10.26 1940 7.60 7.60 10.54 10.54 1941 7.90 7.90 10.96 10.96

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Year Index series

dwellings of the Statistische Bundesamt

Elimination of hyperinflation in the

dwellings series

Change of level of the dwellings

series

Index series local sewers of the Statistische Bundesamt

Combination of the local sewer and dwellings series

1942 8.50 8.50 11.79 11.79 1943 8.70 8.70 12.07 12.07 1944 8.80 8.80 12.21 12.21 1945 9.20 9.20 12.76 12.76 1946 9.80 9.80 13.59 13.59 1947 11.40 11.40 15.81 15.81 1948 15.10 15.10 20.95 20.95 1949 14.20 14.20 19.70 19.70 1950 13.40 13.40 18.59 18.59 1951 15.60 15.60 21.64 21.64 1952 16.60 16.60 23.03 23.03 1953 16.00 16.00 22.19 22.19 1954 16.10 16.10 22.33 22.33 1955 17.00 17.00 23.58 23.58 1956 17.50 17.50 24.27 24.27 1957 18.10 18.10 25.11 25.11 1958 18.60 18.60 25.80 25.80 25.80 1959 27.80 27.80 1960 30.10 30.10 1961 32.30 32.30 1962 34.40 34.40 1963 36.00 36.00 1964 36.60 36.60 1965 35.80 35.80 1966 36.00 36.00 1967 34.40 34.40 1968 36.30 36.30 1969 38.20 38.20 1970 44.50 44.50 1971 48.30 48.30 1972 49.90 49.90 1973 52.00 52.00 1974 55.40 55.40 1975 56.40 56.40 1976 57.50 57.50 1977 59.50 59.50 1978 63.60 63.60 1979 70.20 70.20 1980 77.80 77.80 1981 80.00 80.00 1982 78.60 78.60 1983 78.60 78.60 1984 79.90 79.90

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Year Index series

dwellings of the Statistische Bundesamt

Elimination of hyperinflation in the

dwellings series

Change of level of the dwellings

series

Index series local sewers of the Statistische Bundesamt

Combination of the local sewer and dwellings series

1985 80.10 80.10 1986 81.90 81.90 1987 83.80 83.80 1988 84.60 84.60 1989 87.00 87.00 1990 92.90 92.90 1991 100.00 100.00 1992 106.40 106.40 1993 110.50 110.50 1994 111.80 111.90 1995 112.90 112.90