도로 터널의 성능기반 자산가치 평가 방법에 관한 연구

The asset value of social infrastructure must be accurately evaluated, as it is an essential element for rational decision-making processes aimed at efficient asset management. Current domestic accounting guidelines stipulate that the asset value of social infrastructure should be evaluated based on the depreciated replacement cost using the straight-line method. However, while these guidelines state that the remaining service life and useful life should be estimated by a reasonable method, they do not provide specific methods for estimation. In this paper, a performance deterioration model for road tunnels was developed using safety grade information collected through inspections and diagnoses, and formulas for estimating the remaining service life and useful life based on this model were proposed. The Performance and Service Life Based Depreciation (PSLBD) method proposed in this paper is easy to apply as it conforms to the depreciated replacement cost evaluation formula of the existing domestic accounting guidelines. Moreover, since the performance improvements from maintenance actions such as repairs and reinforcements are reflected in the asset value, it is expected that the asset value can be used as a factor in decision-making. Additionally, the proposed valuation method is considered to provide more objective and realistic results compared to existing methods, as it takes into account the performance of tunnels.