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Appendix 4: Financial Statements – Report on Infrastructure Assets

The figure below (adapted from the Code of Accounting and Financial Reporting Practice) shows how values for CRB, CR-L and O&M for each asset category align with those in the ROIA.

Federation Council - State of Our Council Infrastructure Assets Report2022 15/11/2022 12:25 PM Reference: 22/43032 Version No: 1.0 Page 19

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