GERMAN ATV STANDARDS

WASTEWATER - WASTE

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
 ATV - A 133 E
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

September 1996 2
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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

September 1996 14
 ATV - A 133 E
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.

September 1996 15
 ATV - A 133 E
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.

September 1996 16
 ATV - A 133 E
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.

September 1996 17
 ATV - A 133 E
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

September 1996 18
 ATV - A 133 E
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:

September 1996 19
 ATV - A 133 E
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.

September 1996 20
 ATV - A 133 E
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.

_____________
*)
1)
ICand/or PC = initial and production costs
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)

September 1996 21
 Appendix to Sect. 3.2.2 - cadastral register for sewer sections and shafts
INPUT DATA CATALOGUE
Input data
(*) = indispensable
1 2
(*) Asset grouping number
(external sewers are not
to be registered)
Sewer district, main
catchment areas or other
areal organisational unit
Drainage system
Road code
September 1996
(*) Shaft number
Sewer section number
(*) Shaft (type,
dimensions)
22
Value determination and updating
Quantity structure/asset record
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. - point address.
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)
Explanation of application and process
Operational statistic Hydraulic sewer network calculation
Price structure Operational analyses Automatic plotting
3 4 5
- Sorting according to asset group for the -
various purposes; e.g. intercommunal
operational comparison
- Sort key; Defining argument
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 Sort key for statement print-out
Derivation of differentiated performance
standards. Cost and usage analyses,
operational costs comparison.
Sort key;
- address for operational checking and Access code for statement print-out
reporting. Operational statistical evaluation
of various types
Sort key, address Access code,
The point type designation (sewer
ATV – A 133 E
section limited shaft number) makes
direct access to the Gauß-Krüger co-
Sort key, ordinate data possible and thus an
Special reference summation automatic build up of the network
dimension for geometry
earthworks, construction Possibly taking account of flow
and hardship allowances losses and directions
 INPUT DATA CATALOGUE
Input data
(*) = indispensable
1 2
(*) 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
September 1996
Special operational features
23
Value determination and updating
Quantity structure/asset record
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
Explanation of application and process
Price structure
3 4
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
Operational statistic Hydraulic sewer network
calculation
Operational analyses Automatic plotting
5
- Mapping
calculation of bed gradient
reference dimensions for back-up
heights
Summation; Calculation of bed gradient and
flow times
Mapping
Sort key; Calculation of amount of runoff
initial quantities of other
calculation objectives, e.g. back-
up heights, pollution loads
Sort key; Operational roughness,
for general assessment; in differentiated velocity coefficients
combination with other
characteristics
investigations into wear
criteria possible Possible inferences to infiltration
- water
-
-
-
-
-
-
ATV – A 133 E
-
Overview of constructional
conditions and operational
conditions, e.g. sewers to
small a drag load
 Input Data Catalogue
Input data
(*) = indispensable Value determination and updating
Quantity structure/asset record
1 2
(*) Initial or Sort key;
production yea 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
Explanation of application and process
Operational statistic Hydraulic sewer network
calculation
Price structure Operational analyses Automatic plotting
3 4 5
- Sort key; -
overview on the expected
requirement for renewal.
Long-term investment plans

Sort key - Sort key; -

(*) Useful Life
-
(*) Depreciation method
The breakdown of values to the
(*) Initial or production smallest inventory item is
costs necessary
If only the total costs are known
(comp. Sect. 2.2) the breakdown must take pace
according to cost creating criteria
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

Dispensed with if already included

(*) Assessment procedure in asset group - - -
(quantity/index method)
Dispensed with if already included
Price index group in asset group - - -

Domestic connections See text on Sect. 3.2.4. - - Mapping

Road gullies Do not go into the assessment Type and quantity; Mapping
(Road construction charges) of significance to road constructors
September 1996

ATV – A 133 E
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
24
 Appendix to Sect. 3.2.2 - cadastral register for special structures
INPUT DATA CATALOGUE
Input data
(*) = indispensable
1 2
(*) Asset grouping number
(external sewers are not
to be registered)
Sewer district, main catchment Sort key;
areas or other areal
organisational unit
Drainage system
Road code
(*) Structure number
September 1996
(*) type of structure
Geodetic height (bed, cover,
terrain surface)
(*) Structure dimensions,
structure volume, useful
space (u & l works)
25
Value determination and updating
Quantity structure/asset record
Sort key for the mechanical
printing of the asset record.
Link characteristic to price index
table
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
Explanation of application and process
Operational statistic Hydraulic sewer network calculation
Price structure Operational analyses Automatic plotting
3 4 5
- Sorting according to asset group for the -
various purposes; e.g. intercommunal
operational comparison
- Sort key; Defining argument
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; Sort key for statement print-out
itemisation of direct cost centres
Deriv. of differentiated performance
standards. Cost and usage analyses,
operational costs comparison.
-
Sort key; Access code for statement print-out
address for operational checking and
reporting. Operational statistical evaluation of
various types
- Sort key, address Access code,
the designation makes direct access
to co-ordinate file possible
ATV – A 133 E
- - Sort key
Calculation of earth excavation - Calculation of water levels
from construction trench form back-up heighhts and possibly
and dimensions pollutant loads
Reference values for Derivation of differentiated scale of Taking account of hydraulic effects, if
earthworks, construction and performance, cost and use analyses, required run-off delays and retention
hardship supplement operational cost comparison times
 INPUT DATA CATALOGUE
Input data
(*) = indispensable
1 2
(*) Construction material
(*) Site conditions
Shape of trench and shoring
Surface properties
Special constructive features
Special operational features
(*) Initial or
production yea
September 1996
Value determination and updating
Quantity structure/asset record
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
Explanation of application and process
Price structure
3 4
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)
Operational statistic Hydraulic sewer network
calculation
Operational analyses Automatic plotting
5
Sort key for general assessment; -
in combination with other
characteristics investigations into
wear criteria possible
-
Possible inferences to infiltration
water
- -
- -
- -
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

(*) Useful Life - start of assessment for charges

ATV – A 133 E
- budgetary plans
- building files
- questioning of abutting owners -
(comp. Sect. 5 Sort key;
(*) Depreciation method
Sort key - overview on the expected
(*) Initial or production requirement for renewal.
costs(comp. Sect. 2.2) Long-term investment plans
-
- Derivation from specific local cost
indices.
26
 Input Data Catalogue
Input data
(*) = indispensable
1 2
(*) Assessment procedure
(quantity/index method)
Price index group
Domestic connections
Road gullies
September 1996
Explanation of application and process
Value determination and updating Operational statistic Hydraulic sewer network
calculation
Quantity structure/asset record Price structure Operational analyses Automatic plotting
3 4 5
Dispensed with if already included
in asset group
Dispensed with if already included
in asset group
See text on Sect. 3.2.4. Mapping
Do not go into the assessment Type and quantity; Mapping
(Road construction charges) of significance to road
- constructors

ATV – A 133 E
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
27
 ATV – A 133 E

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).

September 1996 28
 ATV – A 133 E
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).

September 1996 29
 ATV – A 133 E
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).

September 1996 30
 ATV – A 133 E

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).

September 1996 31
 ATV – A 133 E

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 ).

September 1996 32
 ATV – A 133 E

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).

September 1996 33
 ATV – A 133 E

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.

September 1996 34
 Appendix 5
Sample of an asset record
Baden-Württemberg: Form 2 to EigG Rheinland-Pfalz: Appx. 2 to § 26, para. 3 EigVO
Bayern: Form 2 to EigVO Saarland: Appx. 2 to § 22, para. 2 EigVO
Brandenburg: Appx. 2 to § 23, para. 2 EigVO ans § 36 Gem HVO Sachsen: Appx. 17 to § 38, para. 1 GemVO
Mecklenburg-Vorpommern: Appx. 2 to § 22, para. 2 EigVO and § 36 Gem HVO Sachsen-Anhalt: § 22 para. 2 EigVO and § 38
Niedersachsen: Appx. 4 to § 21, para. 2 EigBetrVO Schleswig-Holstein: GemHVO
Nordrhein-Westfalen: Appx. 2 to § 24, para. 2 and § 38 GemHVO Thüringen: 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 Initial Addition Deletion Book Final Initial Addition Deletion Final Residual Residual Average Average
the asset status transfer2) status status i.e. depre- i.e. status book book deprec- residual
record1) ciations in accumul- value at value at iation book
financial ated the end of the end of rate4) value3)
year5) depre- the the
ciations financial previous
on the year6) financial
deletions year
shown in
+ ./. +/./. column 4
./.
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 Addition Deletion Book Final Deviations of other Federal States:
September 1996

status transfer status

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

____________________

ATV – A 133 E
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
35

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 %.
 ATV – A 133 E

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.

September 1996 36
 ATV – A 133 E

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 Individual plan No. PUBLIC FACILITIES
bindingly laiddown
0 Section No. WASTEWATER DISPOSAL
bindingly laiddown
Type of facility:
1 Immaterial assets/real estate similar rights, e.g.
joint usage of others sewers
2 Properties (real estate only)
3 External facilities (without real estate)
4 Buildings (without real estate) so far as not recorded under special structures or
sewage treatment plants
5 Operational facilities, oeprational plant and other technical facilities
6 Down-payments and facilities under construction
7 Movable property
8 Operational facilities, which have been taken over by third parties at no cost
Operational and business facilities
9
Note: The tangible assets in bold must be recorded in the asset record.

Sub-grouping for the tangible assets grouping No. 70.4

- operational facilities -
at same time
cost centres 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 Wastewater collection
1 Combined system 
Combined sewer 
2 Separate system 
Separate sewer  Identical with key No
3 Separate system  for drainage procedure
Stormwater sewe  in cadastral register for
4 Pressure draiange
 sewer sections and
5 Vacuum drainage
 shafts and special
6 Road drainage
still available 7 - 9  structures.




September 1996 37
 ATV – A 133 E

3 4 5 6
0 Wastewater treatment
1 Mechanical treatment
2 Mechanica/biological treatment
3 Mechanical, biological, chemical treatment
4 still open 4 - 9
2 0 Type of facility/facility component
sewer sections and shafts
1 (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)
2 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
3 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
5 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
6 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
6

September 1996 38
 ATV – A 133 E

3 4 5 6
9 0 Domestic connections
1 0 Mechanical and electrical equipment (fixed)
0 0 No mechanical equipment
1 1 Screens
2 Screenings grinders
3 Scrapers
4 Sliding valves, weir controls
5 Lifting faclilities, pumps
6 Rotating sprinklers
7 Rakes
8 Electrical, control, measurement equipment
9 Heating
2 1 Surface aerators
2 Pressure aerators
3 Other mechanical equipment such as presseure increase
facilities, gas machines
4 Hydraulic lifts, laboratory equipment, water level gauges
still open 25 - 99
1 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 ,

September 1996 39
 ATV – A 133 E

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.

September 1996 40
 ATV – A 133 E
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

September 1996 41
 ATV – A 133 E

- 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 Index value "dwellings" Year Index value "dwelling" Index value "dwellings" for
"dwellings" of the after interpolation of the of the Statistische sewers with change of level
Statistische benchmark figures 1916 Bundesamt
Bundesamt to 1924
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 Elimination of Change of level of Index series local Combination of the
dwellings of the hyperinflation in the the dwellings sewers of the local sewer and
Statistische dwellings series series Statistische dwellings series
Bundesamt Bundesamt
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 Elimination of Change of level of Index series local Combination of the
dwellings of the hyperinflation in the the dwellings sewers of the local sewer and
Statistische dwellings series series Statistische dwellings series
Bundesamt Bundesamt
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 Elimination of Change of level of Index series local Combination of the
dwellings of the hyperinflation in the the dwellings sewers of the local sewer and
Statistische dwellings series series Statistische dwellings series
Bundesamt Bundesamt
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

September 1996 47