Maintenance of facilities is also growing in importance with the increased quantity. In developed countries, it is trying to introduce the asset management of the facility. In addition, the Korea Accounting guidelines presents a valuation method for the facility.
In this study, we investigated the methods presented in infrastructure assets for accounting guidelines.

• 정재훈(한국시설안전공단 시설성능연구소 선임연구원, 공학석사) | Jung Jae Hun 교신저자
• 신철식(한국시설안전공단 시설성능연구소 연구소장, 공학박사) | Shin Cheol-Shik
• 이정석(한국시설안전공단 시설성능연구소 선임연구원, 공학박사) | Lee Jung Suk
• 양홍민 | Yang Hong Min
• 강보림 | Kang Bo Lim