Tangible Capital Assets Project

Inventory and Valuation of Existing Bridge Files

Introduction
Most Alberta municipalities have bridge structures on roads under their jurisdiction. Bridge
structures (major, standard and culverts) must meet provincial standards and are referred to
as bridge files; each is assigned a unique bridge file number. Provincial grants are normally
provided to offset part of the cost to construct and repair these structures. Municipalities
have control and management of the bridges and should record them as tangible capital assets
(TCA).
Alberta Transportation (AT) requires regular bridge inspections. Municipalities provide AT
with much of this information as part of the bridge inspection process. The data is recorded
and maintained in the Transportation Infrastructure Management System data base (TIMS).
Alberta Municipal Affairs (AMA) has arranged with AT to provide information for
municipalities which will assist municipalities in creating bridge file inventory files and
establishing an estimated historical value for each. The purpose of this document is to
provide instructions on how the TIMS information can be used to develop a bridge inventory
that will meet the tangible capital asset requirements. Municipalities will also have
information on their bridge files from bridge inspection reports, construction and funding
data which should be used in conjunction with the information provided by AT.
AT Bridge File Information
Bridge file information downloaded from TIMS is posted on the tangible capital assets
project web site at www.MEnet.ab.ca in the Inventory and Valuation section. There are three
separate spreadsheets which are briefly described as follows:
AT Bridge Data - Data is provided for each bridge file grouped by municipality with
information on the bridge type and description, location, years in service, remaining life and
costs. There are two categories of data; essential and optional. This information will be
updated and posted on the MEnet website at the beginning of each month.
Code Tables - the data file provides a description of the short version codes used in the other
data files.
Asset MSCA - The Province of Alberta recorded and valued their infrastructure for TCA
purposes several years ago. AT valued most of the bridge files on local roads in the 1999
bridge file inventory using a combination of actual cost and estimated cost. The Year of
Construction in Column F of this file will be used in the valuation calculations.
Detailed information on the AT Bridge Data can be found in Appendix One.

Recording the Bridge File Data

Collecting and recording information for each of the bridge files should be done in four
steps:
1. Develop a complete inventory of the municipalitys bridge files.
2. Assemble the data for each bridge file.
3. Determine the historical cost for each bridge file.
4. Determine the useful life and accumulated amortization.
The recommended approach to this process is to first record all of the necessary information
in a spreadsheet. When this information is determined to be sufficient for TCA purposes the
data can be transferred to the TCA financial records. It is not necessary to record all of the
information provided in the AT data records because engineering and public works staff has
this information. Municipalities implementing an asset management system will probably
use most of the information provided.
An Excel workbook can be downloaded from www.MEnet.ab.ca. It includes five worksheet
templates including:
AT Bridge Data
Bridge File List
Bridge File Data
Bridge File Historical Cost
Useful Life and Amortization
The instructions below will reference these templates. The workbook is intended to provide
a consistent approach for inventorying and valuing the bridge files and to provide
documentation which will be useful for audit purposes.
1. AT Bridge File Data Access
The AT bridge file data and the workbook can be accessed on the Municipal Excellence
website at www.MEnet.ab.ca. Click on:

Tangible Capital Assets Home/TCA Toolkit (side bar)/Inventory & Valuation (side bar)
AT Bridge Data, Code Tables, Asset MSCA, Bridge File workbook

2. Bridge File Inventory

It is important to establish the complete inventory of bridge files before the detailed data is
recorded. First, this will verify your inventory in a manageable file before you begin to
obtain the bridge information. Second, this step should provide a good source of

information for the auditor verifying that all of the bridge files have been inventoried;
however, it is important that you document your verification process:
(a)
Open the AT Bridge Data file on MEnet.
(b)

Save a copy of this file on your hard drive or network. You will be using the
information from the Essential tab initially and the Optional tab later in the process.

(c)

Locate the lines of data specific to your municipality from the AT Bridge file
Essential on MEnet and cut and paste that information to your Bridge File Data
worksheet.

(d)

The data copied is sorted by the structure type; resort the data in your Bridge File
workbook by the bridge file number in ascending order.

(e)

Copy the first four columns of data from the AT Bridge Data worksheet (Columns
A, B, C, D) to the Bridge File List worksheet (Columns A, B, C, D). Note: The most
important information required is the bridge file number and location but information
regarding the structure may also be beneficial.

(f)

Determine the total number of bridge files and record it on this worksheet. Note:
There may be some lines with the same bridge file number due to, for example, bank
extension work for the same bridge file.

(g)

Print out this list and verify that it is complete by comparing it to the bridge file
records of your municipality. There are at least two methods of comparison and both
should be used:
i.
ii.

Compare the list to the records of each bridge file kept by your
municipality.
Have your bridge inspector compare this list to the list used for bridge
inspection purposes.

Columns E & F on the Bridge File List worksheet can be used to record the above
verification steps and confirmation that each bridge file exists.
(h)

Document any discrepancy noting what research was conducted to verify whether the
file exists or does not exist. Files on the list that cannot be verified and files for which
you have records but are not on the list should be kept separately for further reference.

(i)

The finalized inventory list of the bridge files should be signed and dated for future
reference by the auditor.

3. Bridge File Data Records

Now that you have verified your inventory, the next step is to identify the data you want to
record for each bridge file. Appendix One lists the data for each bridge file provided by AT.
a. Determine the data to be recorded in the TCA record for each bridge file. The minimum
information should include (column is indicated):

File number - A
Structure type - C
Location/description - D
Structure status - E
Years in service - F
First in service year - G
Number of spans pipes - H
Nominal bridge length - I
Wear surface type description - N
Legal land location - O
Structure name - P
Located on - Q
Located over - R
Last inspection date - W
Watercourse name - AD
Deck material description - AE

Note: Data regarding year of construction and additional bridge specifications will also
be required and will be added in Step 4.
b. Use the worksheet labelled Bridge File Data and set up column headings for each data
field that you have decided to record in the same sequence as the AT Bridge Data file.
Note: The column headings set up in the worksheet template are those suggested in the
previous step.
c. Copy the data you want to record from the AT Bridge Data worksheet to the Bridge
File Data worksheet. You may need to adjust the width of some of the columns to be
able to read all of the data transferred.
d. Review each of the data fields to ensure that all data fields that should have information
are populated and test some of the data by comparing it with municipal records for
accuracy. Use other sources of bridge file information to complete missing information
as well.

4. Bridge File Historical Cost

Determining the historical cost for each bridge file will probably take the most time. The
ideal situation would be if each municipality had the actual cost for each bridge file in their
records but it is unlikely that this will be the case. AT Bridge Branch used to look after
constructing and maintaining the bridge infrastructure and the municipality was not directly
involved in these projects until less than twenty years ago. Therefore, information regarding
historical cost will probably need to come from external sources for many of the bridge files.
The AT Bridge Data includes replacement cost information. AT calculates replacement cost
based on the replacement structure which may have different specifications than the existing
structure, may include other costs or may be replaced with a completely different structure.
Therefore, the AT replacement cost is not appropriate to estimate the cost of the existing
structure. AT valued bridge infrastructure in 1999, including bridges under municipal
jurisdiction, but there were too many variables to consider using this information for TCA
purposes.
AT has provided assistance with this issue by calculating the average bridge construction
costs for each major bridge type in each region and these average costs will be used for
estimating the bridge historical costs. These average cost units are in the following table
which will be referenced in the steps to calculate the historical cost.
Average Bridge Construction Costs
Region

Major
Standard
Culvert
Year Cost/sq m2 Year Cost/sq m2 Year Cost/sq m2

South
Central
North/Central
Peace

2006
2006
2007
2007

$3,556
$3,699
$4,773
$5,424

2006
2006
2007
2007

$2,845
$2,959
$3,818
$4,339

2007
2007
2007
2007

$1,713
$2,597
$2,704
$3,063

Note: Please note that the costs in the above table are either in 2006 or 2007 dollars. This
will need to be considered when the estimated construction costs are discounted to determine
the historical cost.
The following steps should be taken to determine the bridge file historical cost:
a. Use the Bridge File Historical Cost worksheet.
b. Transfer the cost data from the AT Bridge Data worksheet and Asset MSCA Data on
MEnet. This step will require extra care and some data re-organization because the
Asset MSCA Data may not have all of the bridge files and the purpose of this worksheet
is to have all of the available information on the same bridge file line for proper analysis.

i.
ii.

Copy Column A file number of the AT Bridge Data worksheet to

Column A of the Bridge File Historical Cost worksheet.
Copy the following columns of the AT Bridge Data worksheet to the
Bridge File Historical Cost worksheet as follows:
AT Data
Column C
Column G
Column H
Column I
Column J
Column K
Column L

Structure Type
First Year in Service
Number of Spans
Nominal Bridge Length
Total Clear Roadway
Maximum Barrel Diameter
Maximum Pipe Length

to

Historical Cost
Column B
Column I
Column V
Column M
Column N
Column U
Column W

Make sure that the same number of lines of data has been copied to match
with the number of bridge files in Column A.
iii.
iv.

v.

vi.

In the Bridge File Historical Cost worksheet, copy Column B Structure

Type, to Column L. This will provide easier reference to the type of
structure when calculating the historical cost.
For the Bridge Files for your municipality, copy Column A file number
and Column F construction year of the Asset MSCA Data file on
MWNet.ab.ca to Column J and K, respectively, of the Bridge File
Historical Cost worksheet.
Cut and paste Columns J and K to match the bridge file numbers in
Column J with Column A. Remember that the Asset MCSA Data file
was created using data in 1999 and, therefore, may not have all of the
current bridge file data.
Make format adjustments to make sure that all of the data in each cell can
be easily read because this worksheet will be used as the valuation
document for future use and reference.

c. Use actual cost information for each bridge file if possible. Record the actual cost of
construction for specific bridge files that may be in the municipal records in Column G
and the year of construction in Columns H and E. If it can be determined that this actual
cost amount represents the total cost of constructing that specific bridge file, use that
amount. Record the actual cost amount in Column C and record A in Column D.
Proceed to the next step to estimate the historical cost if the actual cost cannot be
determined from municipal records.
d. Calculating the replacement cost in 2006 or 2007 dollars:
Average bridge construction costs per square meter for each type of structure provided
above will be used to estimate the historical cost. The formulas for calculating these
estimated construction costs are as follows:

Major and Standard

Nominal bridge length X Total clear roadway X Cost per m2
Culvert
Maximum barrel diameter/1,000 X Number of spans X Maximum pipe length X Cost per
m2
Note: These formulas are in the Bridge File Historical Cost worksheet.
Note: Some culvert bridge files do not have the nominal barrel diameter in the AT data.
In these situations, an additional calculation is required to determine the nominal barrel
diameter which is the average of Length Span 1 and Rise Pipe 1; (Length Span 1 + Rise
Pipe 1)/2
e. Major Bridges Calculate the construction cost
Record the major bridge cost per m2 and the year of the cost for your region from the
table 'Average Bridge Construction Costs' in Columns O and P of the Bridge File
Historical Cost worksheet for each of the major bridge structures indicated in Column
L.
f. Standard Bridges Calculate the construction cost
Record the standard bridge cost per m2 and the year of the cost for your region from the
table 'Average Bridge Construction Costs' in Columns O and P of the Bridge File
Historical Cost worksheet for each of the standard bridge structures indicated in
Column L.
g. Culverts Calculate the construction cost
i.

ii.

Record the culvert bridge cost per m2 and the year of the cost for your
region from the table 'Average Bridge Construction Costs' in Columns X
and Y of the Bridge File Historical Cost worksheet for each of the
culvert bridge structures indicated in Column L.
Calculate the maximum barrel diameter if required.
If there is no value for the maximum barrel diameter for some bridge
files:

Go to the AT Bridge Data file, Optional tab on the MEnet website

and manually record the following data for those bridge files to the
Bridge File Historical Cost worksheet: (Note: Do not copy the
columns of data because the lines do not match resulting in calculation
errors.)
Length Span 1, Column G to Column S

Rise Pipe 1, Column N to Column T

Note: Disregard any information that may be in Length Spans 2

5 and Rise Pipes 2 5.
Record the following formula in the empty cells for maximum bridge
diameter, Column U, for culvert bridge files:
= (SRow# + TRow#)/2

h. Discounting the construction cost to determine the estimated historical cost

i.

The estimated construction cost has been calculated in 2006 or 2007 dollars as
noted in Columns P and Y of the Bridge File Historical Cost worksheet.
These costs need to be discounted to the year the bridge was constructed.

ii.

Use the Deflated Replacement Cost calculator in the AMA toolkit on

MENet.ab.ca to discount the construction cost to the year of construction. A
separate calculation will need to be done for each bridge file for which the
construction cost has been estimated. The data to use should be:

Year of Construction Column K to Acquisition Year - Column D

Construction Cost Columns Q or Z to Replacement Cost Estimated
Column E
Year Estimated Columns P or Y to Year Estimated Column F
Calgary or Edmonton Non-residential Building Construction Price
Index

Note: It is important to have good documentation; therefore, save a copy of this

calculator and name it Bridge File Deflation Calculations for a permanent record.

iii.

For each bridge file with estimated costs, record the discounted construction
cost in the Historical Cost Column C, record E in Column D and record the
Year of Construction in Column E.

i. Columns A to E of the Bridge File Historical Cost worksheet provide the summary of
your calculations. It may be beneficial to have experienced public works personnel and,
if necessary, consulting engineers to review this worksheet.

5. Bridge File Useful Life, Remaining Life and Accumulated Amortization

Now that the historical cost has been determined, the useful life and the years remaining
should be calculated. The tangible capital asset system you will have as part of your
financial system software will calculate the accumulated amortization but this step will also
calculate the resulting accumulated amortization which can be used to test the TCA system.
a. Copy the following information from the Bridge File Historical Cost worksheet
(Columns A, C, E,) to the Useful Life & Amortization worksheet (Columns A, B, C,) in
the same order:

Column A Bridge File Number

Column C Historical Cost
Column E Year of Construction

b. Copy Column AF Replacement Range from the AT Bridge Data worksheet to Column
D of the Useful Life & Amortization worksheet.
Note: If the MSCA data contained missing or extra bridge files, you may have to copy
the bridge file # again and compare the records to insure that they are on the same line.
c. Determine the remaining life using the replacement range and record that number in
Column E.
Note: It may be appropriate to use the average; for example, a range of 21 30 years
would be 25 years remaining.
d. The remaining columns (F, G, H and I) will be automatically calculated using the
following formulas:
Note: The cells in these columns contain formulas; therefore, do not record data in them.
Column F Useful life at December 31, 2009; the formula is the difference between
the year 2009 and
the year of construction (Column C) plus the
remaining life (Column E). Note: A different year than 2009 can be
used; for example, 2008 if you will be implementing TCA in 2008. This
can be done by changing 2009 in the heading to whatever year you
choose.
Column G Life Used; the formula is the difference between the useful life at
December 31, 2009 (Column F) and the remaining life (Column E).
Note: The straight line amortization method is used.
Column H Annual Amortization; the formula is the Historical Cost (Column B)
divided by the Useful Life (Column F)
Column I Accumulated Amortization; the formula is the Historical Cost (Column
B) divided by the Useful Life (Column F) times the Life Used (Column
G).

6. Balance Bridge File Financial Information

When all of the data has been determined for each bridge file and the calculations have been
completed, the totals of the following columns in the Useful Life and Amortization
worksheet can be used to confirm the accuracy of the tangible capital asset system
calculations:

Column B Total Historical Cost

Column H Total Annual Amortization
Column I Total Accumulated Amortization at December 31, 2009

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Appendix One: AT Bridge File Data

The spreadsheet of bridge file data provided by AT called AT Bridge Data includes
information in the categories of Essential and Optional. How much of this information
will be recorded in the TCA file is at the discretion of each municipality.
The data fields are as follows:
Essential Data
File number*
Structure number
Structure type* (Standard, Culvert, Major)
Location/description*
Structure status*
Years in service*
First in service year*
Number of spans pipes*
Nominal bridge length*
Total clear roadway
Maximum barrel diameter
Maximum pipe length
Wear surface type
Wear surface type description*
Legal land location*
Structure name*
Located on*
Located over*
Managed by
Managed by code
Municipality
Municipality type
Last inspection date*
Replacement cost
Cost code
Cost code description
Total build cost
BEADS estimated replacement year
Gross deck width
Watercourse name*
Deck material description*
Replacement range
Replacement cost range

Optional Data
File number
Visual identifier
Region
Unique span types
Bridge category label
Number of spans pipes
Length span 1
Length span 2
Length span 3
Length span 4
Length span 5
Skew degrees
Total clear roadway
Rise pipe 1
Rise pipe 2
Rise pipe 3
Rise pipe 4
Rise pipe 5
Maximum barrel diameter
Maximum pipe length
Primary usage code
Owned by
Owned by code
Municipality
Constituency
Constituency description
Sufficiency rating
Condition rating
Maximum span length
Deck height
Single load rating
Semi load rating
Train load rating
Sufficiency range
Condition range

Note: While the category indicates that the data is essential, municipalities may choose not
to record it all. The minimum that should be recorded is noted in Step 3 and indentified on
this list with an asterisk (*).

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