Infrastructure Assets Registry Procedure Manual

Republic of the Philippines
Department of Public Works and Highways

FINANCE SERVICE
PROCEDURE MANUAL
INFRASTRUCTURE ASSETS
REGISTRY
September 2016
PHILIPPINE ROAD NETWORK
Procedure Manual - Infrastructure Assets Registry

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ACKNOWLEDGEMENT
The Procedure Manual on Infrastructure Assets Registry of the DPWH is a significant

output from the small working group composed of some Key Finance personnel from various
offices of the Department who shared their invaluable inputs during the Focus Group Discussion
conducted for the purpose on September 7 – 9, 2016 at the Finance Service (FS) of the Central
Office. In spite of the time constraints, the group transpired concept into a reality under the
enthusiastic direction and proficient guidance of FS Director Marichu A. Palafox.
The small group who have combined their effort of hard work and unselfish commitment
to the success on the production of this manual is composed of the following:
Region/Office Name Position (Designation)

Region II – Regional Office WILHELMINA C. ARAO Chief Administrative Officer
(Chief, Finance Division)
Region III – Regional Office DORMILYN T. MENESES Accountant II
Region IVA – Cavite DEO MARK LOUIE R. SALENTES Accountant III
(Chief, Finance Section)
NCR - South Manila DEO JUANITA S. SIAZAR Accountant III
(Chief, Finance Section)
CO - Accounting Division AMALIA L. PETALLO Accountant III
(Chief, Financial Reports Section)
APRIL ROSE S. LATORRE Accountant II

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TABLE OF CONTENTS
SEC. I - INTRODUCTION .............................................................................................6

SEC. II – PURPOSE ......................................................................................................6
SEC. III – APPLICABILITY ..........................................................................................7
SEC. IV – TYPES OF WORKS FOR INFRASTRUCTURE PROJECTS .................................7
IV.1 NEWLY CONSTRUCTED/COMPLETED INFRASTRUCTURE PROJECTS .......................... 7
IV.2 NEWLY COMPLETED IMPROVEMENTS/BETTERMENTS/ADDITIONS............................ 8
IV.3 NEWLY COMPLETED REPLACEMENTS/RECONSTRUCTION .......................................10
IV.4 NEWLY CONSTRUCTED/COMPLETED TRUST PROJECTS ..........................................12
SEC. V – PHYSICAL INVENTORY ...............................................................................14
V.1 INITIAL INVENTORY ..............................................................................................15
V.1.a Roads ........................................................................................................15
V.1.b Bridges ......................................................................................................16
V.1.c Flood Control Structures ..............................................................................16
V.2 UPDATED INVENTORY ...........................................................................................17
SEC. VI – ACCOUNTING FOR INFRASTRUCTURE ASSETS..........................................18
VI.1 RECOGNITION AND VALUATION ............................................................................19
VI.1.a Initial Recognition .....................................................................................20
VI.1.b Subsequent Recognition.............................................................................21
VI.1.b.1 – Newly Constructed/Completed Infrastructure Projects .......................22
VI.1.b.2 - Newly Completed Improvements/Betterments/ Addition .....................27
VI.1.b.3 - Newly Completed Replacements/ Reconstruction ...............................32
VI.1.b.4 – Newly Constructed/Completed Trust Projects ....................................39
VI.2 ESTIMATED REPLACEMENT COST ..........................................................................42
VI.3 DERECOGNITION .................................................................................................43
VI.4 IMPAIRMENT .......................................................................................................45
VI.5 DEPRECIATION ....................................................................................................48
VI.6 REVALUATION .....................................................................................................53
VI.7 IMPROVEMENTS AND REPLACEMENTS ...................................................................53
VI.8 REHABILITATION, RECONSTRUCTION AND UPGRADING .........................................53
VI.9 REPAIRS AND MAINTENANCE ................................................................................54

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VI.10 PPE CHARGED AGAINST PROJECTS AS PAY ITEMS .................................................56
SEC. VII – INFRASTRUCTURE ASSETS REGISTRY .....................................................57
VII.1 PROPERTY NUMBER ............................................................................................59
VII.1.a Roads .....................................................................................................59
VII.1.b Bridges....................................................................................................61
VII.1.c Flood Control Structures............................................................................62
VII.2 DESCRIPTION.....................................................................................................64
VII.2.a Roads .....................................................................................................64
VII.2.b Bridges....................................................................................................64
VII.3 ESTIMATED USEFUL LIFE.....................................................................................65
VII.4 DATE ACQUIRED .................................................................................................65
VII.4.a Roads .....................................................................................................65
VII.4.b Bridges....................................................................................................66
VII.5 RESPONSIBILITY CENTER CODE...........................................................................66
VII.6 DEPRECIATION TAG ............................................................................................67
VII.7 ACQUISITION COST ............................................................................................67
VII.7.a Roads .....................................................................................................67
VII.7.b Bridges....................................................................................................69
VII.8 ACCUMULATED DEPRECIATION............................................................................75
VII.8.a Roads .....................................................................................................75
VII.8.b Bridges....................................................................................................77
VII.9 REMARKS ...........................................................................................................77
SEC. VIII – PERIODIC RECONCILIATION .................................................................78
VIII.1 PROCEDURE FOR THE PERIODIC RECONCILIATION .............................................78
VIII.1.a - Roads and Bridges ................................................................................78
VIII.1.b - Flood Control Structures ........................................................................79
SEC. IX - CONTROL AND ACCOUNTABILITY ..............................................................80

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SEC. X – ADOPTION AND ENFORCEMENT .................................................................80
SEC. XI – DISCLAIMER ..............................................................................................80
SEC. XII – REPEALING CLAUSE .................................................................................80
SEC. XIII – GLOSSARY OF TERMS .............................................................................81
APPENDIX A – DO #176 (2015) – RECOGNITION OF INFRASTRUCTURE ASSETS ....83
APPENDIX B – DO #185 (2015) – TRUST RECEIPTS ACCOUNTING ..........................90
APPENDIX C – NATIONAL ROADS SUMMARY – BY SURFACE TYPE ...........................98
APPENDIX D – NATIONAL ROADS BY DEO – LENGTH BY SURFACE TYPE .................99
APPENDIX E – SUMMARY OF NATIONAL BRIDGES .................................................111
APPENDIX F – NATIONAL BRIDGES BY DISTRICT OFFICE .....................................112
APPENDIX G – SUMMARY OF FLOOD CONTROL STRUCTURES ................................128
APPENDIX H – BOC – ESTIMATED REPLACEMENT COST - ROADS ..........................151
APPENDIX I – BOC – ESTIMATED REPLACEMENT COST - BRIDGES ........................155
APPENDIX J – BOC – ESTIMATED REPLACEMENT COST – FLOOD CONTROL ..........159
APPENDIX K - ILLUSTRATIVE ACCOUNTING EXAMPLE ..........................................163

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Sec. I - INTRODUCTION
The reform effort of the DPWH to strengthen the Fiscal Accountability of the Department,
in conjunction with the recent development of Public Financial Management and the
implementation of Philippine Public Sector Accounting Standards (PPSAS) as harmonized with the
International Public Sector Accounting Standards (IPSAS) constrained the Finance Service (FS) to
develop a policy for the department standardizing the recognition and derecognition of
Infrastructure Assets in its books of accounts. The Government Accounting Manual (GAM)
developed by the Commission on Audit (COA) prescribed under COA Circular 2015-007 dated
October 22, 2015 is the major source in the development of this manual.
The Department of Public Works and Highways (DPWH) is tasked to undertake the
planning, design, construction and maintenance of the Philippine infrastructure systems and
facilities, in particular national highways and bridges, major flood control and water resources
development system. Its main thrust is to provide and manage quality infrastructure facilities and
services that are responsive to the needs of the Filipino people in the pursuit of national
development objectives.
DPWH has consistently been endeavoring to provide complete and accurate information
on the road network including services and other related areas of concern. Every effort is being
made to ensure that details that are provided are complete and accurate. Rest assured that the
department shall continue to hold on to its commitment in providing services needed for the
country to achieve its aspiration of achieving sustainable growth and development.
Item 6.1.f.1 COA Circular 2015-002 provides that “An entity shall recognize the cost and
the related accumulated depreciation and impairment losses of existing public infrastructure
assets based on the data in the Registry of Public Infrastructures (RPIs) previously maintained
under the NGAS and the estimated useful life as may be determined by competent authority, if
practicable…” “If not practicable, the alternative approach of depreciated replacement cost
approach may be used to determine the cost and the accumulated depreciation. The Depreciated
Replacement Cost Approach is an approach used to determine the value in use of a non-cash
generating asset… The replacement cost of an asset is the cost to replace the asset's gross service
potential…”
The Registry of Public Infrastructure (RPI) maintained by the department under the New
Government Accounting System (NGAS) contains completed projects that do not have complete
information needed in the recognition of the infrastructure assets. Projects are just pieces of an
asset and the information available in the RPI cannot be directly identified to a specific asset.
Hence, the RPI cannot be relied upon as a complete source of information in the recognition of
infrastructure assets.
Sec. II – PURPOSE
The purpose of this manual is to promulgate standard procedures in recognizing

Infrastructure Assets in the books of accounts through all the Implementing Offices of the

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department, to gather and maintain information needed for the preparation of financial
statements. This procedure manual is intended to be used by all Finance personnel of the DPWH
as a general guide in the recognition and derecognition and to provide management and
accountability over all the Infrastructure Assets of the department.
The policies, procedures and guidelines contained herein shall be the minimum
requirements and shall not in any way override but rather serve as a supplemental reference to
the existing accounting and auditing laws, rules and regulations.
Sec. III – APPLICABILITY
The policies, procedures and guidelines herein described is applicable to all the DPWH
Implementing Offices covering the Central Office, and all Regional and District Engineering Offices
currently consisting of 17 and 181, respectively. Policies and procedures set forth in this manual
are generally applicable to all Infrastructure Projects of the DPWH that would form part of the
Infrastructure Assets of the national government of the Republic of the Philippines.
Sec. IV – TYPES OF WORKS FOR INFRASTRUCTURE PROJECTS
For the purpose of this manual, the following types of works for infrastructure projects
shall be considered for the recognition of Infrastructure Assets.
IV.1 NEWLY CONSTRUCTED/COMPLETED INFRASTRUCTURE PROJECTS
Upon completion of the herein-listed Infrastructure Projects, these shall immediately

be recognized as Infrastructure Assets in the Books of Accounts of the Department in
accordance with the accounting policies prescribed in this manual consistent with the COA-
GAM.
Infrastructure Program Of Unit of

Type of Work Remarks
Type Work Category Measure
Roads Construction Construction of Asphalt Road Lane Km New
Construction of Concrete Road Lane Km New
Construction of Drainage Structure Linear Meters New
along Road
Construction of Gravel Road Lane Km New
Construction of Road Slope Square Meters New
Protection Structure
Road Safety Pedestrian Overpasses Number of New
Pedestrian
Overpasses

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Widening Drainage Structures (Culverts) Linear Meters New
Shoulders Square Meters New
Sidewalks Square Meters New
Bridges Construction Construction of Bailey Bridge Square Meters New
Construction of Bridge Square Meters New
Construction of Concrete Bridge Square Meters New
Construction of Steel Bridge Square Meters New
Flood Control Construction Construction of Cutoff Channel Linear meters New
Structures
Construction of Dike Linear meters New
Construction of Drainage Structure Linear meters New
Construction of Flood Gate /Sluice Linear meters New
Gate
In the FiMS (e.g. eNGAS) a new Subsidiary Ledger (SL) shall be setup for these
newly constructed infrastructure projects. The SL code shall be the new PPE number setup
in accordance with the policies prescribed in the Infrastructure Asset Registry section of
this manual. The PMS Project ID or the PCMA Project Component ID as the case may be,
as used during implementation of the project shall be part of the SL and is placed upfront
of the SL description.
IV.2 NEWLY COMPLETED IMPROVEMENTS/BETTERMENTS/ADDITIONS
There are significant improvements/betterments/projects that are considered

capital assets intended to improve the existing Infrastructure, thus, needs to be capitalized
and are added to the value of the Assets that has been improved with a new estimated
useful life. Upon completion of these betterments, these shall immediately be recognized
in the Books of Accounts of the Department in accordance with the accounting policies
prescribed in this manual consistent with the COA-GAM. A capitalization threshold as
provided for in the GAM shall be applied.

Roads Off-Carriageway Construction of Turnouts Number of Additional
Improvement Turnouts
Flaring of Intersections Number of Additional
Intersections

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Laybys Number of Additional
Laybys
Loading Bays Number of Additional
Loading Bays
Shoulder Paving / Construction Square meters Additional
Preventive Asphalt Overlay Lane Km Additional
Maintenance
Concrete Reblocking (those that Lane Km Additional
fall under the category of
rehabilitation)
Rehabilitation Rehabilitation of Asphalt Road Lane Km Replacement
Rehabilitation of Concrete Road Lane Km Replacement
Road Safety Pedestrian Overpasses Number of Additional
Pedestrian
Overpasses
Street Lightings Number of Additional
Street Lights
Traffic Signals Number of Additional
Street Lights
Upgrading Asphalt to Concrete Lane Km Replacement
Gravel to Paved Lane Km Replacement
Raising of Grade Lane Km Replacement
Widening Road Widening Lane Km Additional
Drainage Structures (Culverts) Linear Meters Additional
Shoulders Square Meters Additional
Sidewalks Square Meters Additional
Bridges Replacement Replacement of Bridge Square meters Replacement
Widening Widening of Bridge Square meters Additional
In all of these type of improvements/betterments Additional or Replacement, which

means that a new asset is added to the existing ones, the SL to be used in accounting shall
be a New SL where the main identifier in the PPE Number like Road Section, Bridge Number
or Flood Control Structure code remains the same except that the last segment which is
three-digit code (e.g. 001) is increased by one (i.e. 002).
If the type of work however is “Replacement”, another journal entry shall be setup
in accounting to derecognize the replaced portion of the assets and the corresponding
accumulated depreciation.

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IV.3 NEWLY COMPLETED REPLACEMENTS/RECONSTRUCTION
Projects that involves reconstruction or replacements of existing Infrastructure

Assets needs to be carefully evaluated or determined if these needs to be capitalized or
recognized as expense. If after evaluation, the project is determined to have an
improvement or has extended the estimated life of the existing asset, these shall
immediately be recognized as an addition to the existing Infrastructure Assets in the Books
of Accounts of the Department in accordance with the accounting policies prescribed in this
manual. Otherwise if the work activity involves only to maintain the existing level of service
of the asset, it should be expensed as a normal repair. A capitalization threshold as provided
for in the GAM shall likewise be applied.
If the newly completed replacements/reconstruction is to be capitalized, this shall

be treated as a new asset which shall be added to the existing ones, and in accounting a
new SL needs to be setup, but the replaced/reconstructed portion of the assets and the
corresponding accumulated depreciation must be derecognized or dropped-off from the
books of accounts.
Infrastructure Program Of Work Unit of

Type Category Measure
Roads Preventive Maintenance Rehabilitation / Major Repair of Linear To Be
Drainage Structure along Road Meters Determined
(TBD)
ROW Acquisition ROW Acquisition Newly Square Recognized as
Constructed/Completed Trust Meters Land if with
Projects Title
Rehabilitation Repair/Rehabilitation of Linear TBD
Drainage Structures along Meters
Road
Rehabilitation / Major Rehabilitation / Major Repair of Square TBD
Repair Road Slope Protection Meters
Structure
Road Safety Road Safety: Guardrails Meters PPE
Benchmark
Pavement Markings Lane Km Maintenance
Road Signs Number of PPE
Signs Benchmark
Street Lighting Item PPE
Benchmark
Upgrading Upgrading of Drainage Linear TBD
Structure along Road Meters

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Infrastructure Program Of Work Unit of
Type Category Measure
Road Slope Rehabilitation / Major Rehabilitation / Major Repair of Square TBD
Protection Repair Road Slope Protection Meters
Structures Structure
Drainage Rehabilitation / Major Rehabilitation / Major Repair of Linear TBD
Structures along Repair Drainage Structure along Road Meters
Roads
Structure along Road Meters
Accessibility Construction Construction of Accessibility Number of TBD
Facility Facility Units
Rehabilitation / Major Rehabilitation/Major Repair of Number of TBD
Repair Accessibility Facility Units
Bridges Rehabilitation/ Major Rehabilitation / Major Repair of Number of TBD
Repair Bridge Bridges
Retrofitting/Strengthening Retrofitting / Strengthening of Number of TBD
Bridge Bridges
Flood Control Rehabilitation/ Major Rehabilitation / Major Repair of Linear TBD
Structures Repair Drainage Structure meters
Rehabilitation / Major Repair of Number of TBD
Flood Control Structure Structures
Rehabilitation / Major Repair of Square TBD
Slope Protection Structure meters
Structure meters
Waterway Channelization Channelization Linear TBD
Meters
If the Accounting Division/Section/Unit cannot easily determine the type of work

being undertaken in these projects, coordination to do analysis shall be done with the
Bureau of Construction, Bureau of Maintenance, Construction or Maintenance Division in
the RO, or Construction or Maintenance Section in the DEO to determine the impact of the
project to the existing PPE and if there is an improvement it requires an additional SL in
accounting records.
For Flood Control Structures, Waterways, if as a result of the implementation of a

project a structure is built, these shall be recognized as a Flood Control Structure. In this
case, a new asset is added to the existing ones, the SL to be used in accounting shall be a
New SL where the main identifier in the PPE Number for Flood Control Structure remains
the same except that the last segment which is the three-digit code (e.g. 001) is increased
by one (i.e. 002). In case of replacement or reconstruction, another journal entry shall be
setup in accounting to derecognize the replaced portion of the asset and the corresponding

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accumulated depreciation. Otherwise, if the flood control project only involves declogging,
dredging, hauling, clearing, and the likes, these should only be treated as expense.
Another criteria for the determination whether to recognize the completed project
as a PPE or as an expense, shall be based on the capitalization threshold as provided for in
the GAM which states that “… Tangible items below the capitalization threshold of P15,000
shall be accounted as semi-expendable property.”1 The capitalization threshold limits the
cost of an item of property asset to be recognized as PPE. If an item of PPE is costing below
P15,000, this shall be treated as Semi-expendable property which shall be part of the
inventory instead of being recorded as PPE. Such item/s shall be closed to Expense account
upon issuance to the end-user.
IV.4 NEWLY CONSTRUCTED/COMPLETED TRUST PROJECTS
There are some projects undertaken by the DPWH that are funded out of the
Transferred Appropriations or Trust Receipts from other agencies, where maintenance is
under the responsibility of these source Agencies. These projects need to be immediately
turned-over to the source agencies upon completion and should NOT remain as a PPE in
the Books of Accounts of the Department.
As discussed further in this manual, CIP is recognized in the books of account of the
DPWH during project implementation. Upon completion of the project, the CIP account is
closed to the PPE account. The SL code that shall be used for the CIP account will be the
PMS Project ID assigned by the Planning Service through the Project Monitoring System
(PMS) or the PCMA Project Component ID from the Multi-Year Programming System
(MYPS), as the case maybe. The Project ID shall be used for both the CIP and PPE accounts.
There is no need to create a new PPE number upon completion of the Trust Project since
these projects should not form part of the assets of the department.
Policies on Trust Projects are provided under DO 185, series of 2015, copy of which
is attached as Appendix B of this manual.
Infrastructure Program Of Work

Type of Work Unit of Measure Remarks
Type Category
Rain Water Construction Construction of Rain Water Number of Units Turnover to
Collector Collector Concerned
Agency
Waterway Dredging/Desilting Dredging/Desilting Cubic Meters Expense
Hospitals Construction Construction of Hospital Number of Turnover to
Hospitals Concerned
Agency
1
Section 10, Chapter 8, Vol. I of the GAM

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Type Category
Rehabilitation/ Major Rehabilitation / Major Repair Number of Turnover to
Repair of Hospital Hospitals Concerned
Agency
Multi-Purpose Construction Construction of Multi Number of Turnover to
Buildings Purpose Building Buildings Concerned
Agency
Rehabilitation/ Major Rehabilitation/Major Repair Number of Turnover to
Repair Multi Purpose Building Buildings Concerned
Agency
Other Buildings Construction Construction of Other Number of Turnover to
Building Buildings Concerned
Agency
Repair of Other Building Buildings Concerned
Agency
School Buildings Construction Construction of 1-Storey Number of 1- Turnover to
Classrooms Storey Classrooms Concerned
Agency
Construction of 2-Storey Number of 2- Turnover to
Agency
Agency
Agency
Construction of Classrooms Number of Turnover to
Classrooms Concerned
Agency
Construction of School Number of School Turnover to
Buildings Buildings Concerned
Agency
Rehabilitation/ Major Rehabilitation / Major Repair Number of 1- Turnover to
Repair of 1-Storey Classrooms Storey Classrooms Concerned
Agency
Rehabilitation/ Major Rehabilitation / Major Repair Number of 2- Turnover to
Repair of 2-Storey Classrooms Storey Classrooms Concerned
Agency
Repair of School Buildings Buildings Concerned
Agency

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Type Category
Septage and Construction Construction of Septage / Number of Turnover to
Sewerage Sewerage Plants Septage/Sewerage Concerned
Plants Plants Agency
Repair of Septage / Sewerage Septage/Sewerage Concerned
Plants Plants Agency
Water Supply Construction Construction of Water Supply Number of Water Turnover to
Systems Systems Supply Systems Concerned
Agency
Rehabilitation Rehabilitation of Water Number of Water Turnover to
Supply Systems Supply System Concerned
Agency
Local Roads and Construction Construction Turnover to
Bridges Concerned
Agency
Rehabilitation Rehabilitation Turnover to
Concerned
Agency
Farm-to-Market Construction Construction Turnover to
Roads Concerned
Agency
Rehabilitation Rehabilitation Turnover to
Concerned
Agency
Sec. V – PHYSICAL INVENTORY
The entity shall have a periodic physical count of PPE, which shall be done annually and
presented on the Report on the Physical Count of Property, Plant and Equipment (RPCPPE) as at
December 31 of each year. This shall be submitted to the Auditor concerned not later than
January 31 of the following year. Equipment found at station and losses discovered during the
physical count shall be reported to the Accounting Division/Unit for proper accounting/recording.2
Due to the stationary nature of the Infrastructure Assets such as Roads and Bridges, the
conduct of physical inventory every year is not practical. Roads and Bridges Physical Inventory is
kept under the Roads and Bridges Information Application (RBIA), a system that is the official
source of Roads and Bridges Information which has been implemented throughout the
Department to enable road and bridge inventory and condition data to be updated, pursuant to
DO 54 series of 2004, together with the implementation of the Bridge Management System (BMS)
pursuant to DO 47, likewise series of 2004.
2
Section 38, Chapter 10, Vol. 1 of the GAM

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DO 124, series of 2016 (June 15, 2016) also requires the concerned Implementing Offices
of DPWH to keep the Roads and Bridges Physical Inventory data updated from time to time.
For Flood Control Structures however, since this is not included in the RBIA, the Annual
Physical Inventory is required to be performed by each Implementing Office under the guidance
of the BOM and PMO for Flood Control.
Until such time that a new Infrastructure Asset Registry System is implemented in all the
DPWH Implementing Offices, the Physical Inventory of Roads and Bridges shall remain in the
RBIA, while Flood Control Structures shall be subject to the Annual update under the responsibility
of the Bureau of Maintenance and PMO for Flood Control or any other Bureau or Unit of the
Department as maybe designated by the Secretary to be responsible with.
The Physical Inventory prescribed in this section shall be used as the basis in the periodic
reconciliation of the PPE accounts to ensure accuracy and reliability of the physical and financial
data of the department at any given time. The procedure for periodic reconciliation of the
infrastructure assets is specified in Section VIII of this manual.
V.1 INITIAL INVENTORY
V.1.a Roads
As published in the 2014 DPWH Atlas, national roads being maintained by

the DPWH has a total length of 32,526.50 Kilometers based on the RBIA Database
as of December 15, 2014. Of this total road network, 85.52% has already been
classified as Paved, of which 18,022.97 kms or 55.41% is Concrete, and 9,793.49
kms or 30.11% is Asphalt. The remaining 4,657.89 kms or 14.32% are Gravel roads
while 52.15 kms or 0.16% are Earth. The Regional Summary of national road length,
by surface type is presented in the following table.

NATIONAL ROAD LENGTH, BY SURFACE TYPE, BY REGION
15 December 2014
Region Concrete Asphalt Gravel Earth Total

CAR 1,255.15 130.25 816.73 5.47 2,207.60
NCR 408.68 738.46 - - 1,147.14
I 791.60 822.13 48.22 1.42 1,663.37
II 1,227.87 440.75 241.20 1.54 1,911.36
III 1,082.69 1,164.94 97.07 - 2,344.70
IV-A 855.71 1,504.04 148.01 - 2,507.76
IV-B 1,532.08 150.91 611.04 3.67 2,297.70

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Region Concrete Asphalt Gravel Earth Total
V 1,310.51 813.64 217.03 3.23 2,344.41
VI 1,950.63 851.89 201.60 0.23 3,004.36
VII 1,243.77 915.60 122.09 17.70 2,299.16
VIII 1,757.86 619.38 145.19 9.56 2,531.99
IX 743.20 398.28 471.86 7.02 1,620.37
X 1,033.81 441.48 447.42 0.77 1,923.49
XI 956.18 317.03 395.11 - 1,668.31
XII 885.80 282.30 371.61 1.54 1,541.25
XIII 987.41 202.41 323.72 - 1,513.55
Total 18,022.97 9,793.48 4,657.89 52.15 32,526.50
Source: RBIA Database
The Summary of NATIONAL ROAD LENGTH BY CLASSIFICATION, SURFACE TYPE

AND CONDITION is included as Appendix C of this manual, while the Summary of
NATIONAL ROAD LENGTH BY SURFACE TYPE, Per Region and District Engineering Office is
presented as Appendix D of this Manual.
V.1.b Bridges
Based on the generated BMS output for CY 2014, the total number of bridges
nationwide is 8,131 with an aggregate length of 364,693 linear meters, of which
7,922 (98.44%) with an aggregate length of 358,987 linear meters are permanent
and only 209 (1.56%) with an aggregate length of 5,706 linear meters are
temporary3.
The summary of existing national bridges indicating the types of permanent

and temporary bridges with the corresponding number and length by region is
shown in Appendix E of this Manual, while Appendix F shows the breakdown of the
existing national bridges by district.
V.1.c Flood Control Structures
In accordance with DO 176, series of 2015, all Infrastructure Projects

completed as of December 31, 2014 which is revalued using the standard calculation
(best estimate) provided by the Bureau of Construction, shall form part of the initial
recognition of the Infrastructure Assets of the Department.
3
2014 DPWH Atlas

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Due to the inadequacy of information kept in the Registry of Public
Infrastructure under the Financial Management System (eNGAS) of the Department,
the Physical Inventory based on the list generated from the RBIA was utilized as the
initial inventory recognized by each District Engineering Office that covers
Infrastructure Projects completed as of December 31, 2014 and prior. Each DEO
was provided by the Central Office with the Master List of these Infrastructure
Assets.
For Flood Control Structures however, the List of Completed Flood Control
Projects as of December 31, 2014 as provided by the Bureau of Maintenance was
used as the basis for the initial recognition of Flood Control Structures of the DEOs.
Based on the available data submitted by the Bureau of Maintenance as of

December 1, 2015, the Summary of the Total Number of Flood Control Structures
by Region, by District Offices, and by Type of Structure (except for CAR, and NCR
whose Flood Control Projects are being implemented and maintained by the MMDA)
as used in the initial recognition, is attached as Appendix G of this Manual.
V.2 UPDATED INVENTORY
Subsequent to the initial recognition in December 2015 covering projects completed

as of December 31, 2014, the Physical Inventory of Infrastructure Assets shall be updated
from time to time in accordance with DO 124, series of 2016.
The Planning and/or Construction Section in the DEOs shall provide the Finance
Section the Physical Inventory of completed projects during the year, not later than
November 30 of the year starting CY 2016 and every year thereafter to give ample time for
the Accounting Unit to reconcile with the disbursements or financial data prior to the annual
closing of the Books of Accounts in December 31.
The Regional RBIA Coordinator shall ensure that all the Districts’ RBIA Coordinator
complies with this requirement. Likewise, the Regional Accountant and the Fiscal Controller
shall be responsible for the coordination with their District Accountants to ensure that the
DEOs are complying with the requirements in adherence to this policy.
The Planning Service, shall be responsible for providing to the FS the updated
Physical Inventory data consolidated as a whole, on Roads and Bridges based on the
information generated from the RBIA, while the BOM shall also be responsible for providing
updated consolidated Physical Inventory data on Flood Control Structures based on
completed Flood Control Projects, until such time that a new Infrastructure Asset Registry
System is implemented in all the DPWH Implementing Offices.

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Sec. VI – ACCOUNTING FOR INFRASTRUCTURE ASSETS
Infrastructure Assets is a stationary system forming a network and serving whole

communities, where the system as a whole is intended to be maintained indefinitely at a particular
level of service potential by the continuing replacement and refurbishment of its components.
The network may include normally recognized ordinary assets as components4.
Infrastructure Projects include the construction, improvement, rehabilitation, demolition,

repair, restoration or maintenance of roads and bridges, railways, airports, seaports,
communication facilities, civil works components of information technology projects, irrigation,
flood control and drainage, water supply, sanitation, sewerage and solid waste management
systems, shore protection, energy/power and electrification facilities, national buildings, school
buildings, hospital buildings and other related construction projects of the government5.
For the purpose of this manual, completed infrastructure projects of the DPWH in which
the physical existence as a PPE meets the recognition criteria provided in the PPSAS and GAM is
considered an Infrastructure Assets. For accounting purposes, the recognition of Infrastructure
Assets in the Books of Accounts of the department shall strictly adhere to the existing accounting
and auditing laws, rules and regulations provided for under the GAM, PPSAS and other related
regulatory agencies issuances.
In accordance with the GAM Volume 1, Chapter 10, the cost of an item of PPE shall be
recognized as assets if, and only if:
a. It is probable that the future economic benefits or service potential associated with
the item will flow to the entity;
b. The cost or fair value of the item can be measured reliably;
c. Beneficial ownership and control clearly rest with the government;
d. The asset is used to achieve government objectives; and
e. It meets the capitalization threshold of P15,000.
Under this recognition principle, an entity shall evaluate all its PPE costs at the time they
are incurred. These costs include cost incurred initially to acquire or construct an item of PPE
and costs incurred subsequently to add to, replace part of, or service the PPE.
Besides the five criteria for recognizing PPE, infrastructure assets have the following
additional characteristics:
4
International Infrastructure Management Manual 2011 - The NAMS Group (NZ) and the Institute of Public Works
Engineering Australia, IPWEA (AU).
5
Section 5(k) of RA 9184 – Government Procurement Reform Act of the Republic of the Philippines

Page | 18
a. Part of a system or network;
b. Specialized in nature and do not have alternative uses;
c. Immovable; and
d. May be subject to constraints on disposal.
This manual sets the standard accounting procedures in the recognition and derecognition
of the Public Infrastructure Projects implemented by the DPWH that would form part of the
Infrastructure Assets of the agency, to comprise the PPE of the National Government.
VI.1 RECOGNITION AND VALUATION
Pursuant to PPSAS 17, public infrastructures shall be recognized as PPE in the

entity’s financial statements. These shall be recorded in the books of accounts as
Infrastructure Assets such as road networks, sewer system, water and power supply
systems, communication networks, etc.6
An asset shall be recognized in the financial position when and only when (a) it is
probable that the future economic benefits will flow to the entity; and (b) the asset has a
cost or value that can be measured reliably.
The following are indicators of probable inflow of future economic benefits:
a. The chance of benefits arising is more likely rather than less likely (e.g. greater than
50%).
b. Benefits can be expected on the basis of available evidence or logic.
The following are indicators of reliable measurement:
a. Valuation method is free from material error or bias.
b. Faithful representation of the asset’s benefits.
c. Reliable information will, without bias or undue error, faithfully represent those
transactions and events.7
Physical Infrastructure composed of interrelated systems and facilities providing

commodities and essential services that house and transport people and goods to enable,
6
Government Accounting Manual (GAM) Vol. 1, Chapter 10, Sec. 31
7
GAM Vol 1, Chapter 2, Sec. 32

Page | 19
sustain, or enhance societal living conditions. Infrastructure Projects implemented by the
Department are expected to generate future economic benefits not only to the Agency
but to the National Government as a whole. Physical Infrastructure projects, where the
development, construction, improvement and maintenance of which are being undertaken
by the DPWH has a value that can be measured reliably.
VI.1.a Initial Recognition
The initial recognition of Infrastructure Assets of the DPWH was made in

December 2015 which covers all Infrastructure Projects completed as of December
31, 2014 and prior, in compliance with Department Order No. 176, series of 2015
(dated November 23, 2015). The accounting activity involves recording in the
books of accounts of the Department the Inventory generated from the RBIA for
Roads and Bridges nationwide, and the Inventory of completed Flood Control
Structures submitted by the Bureau of Maintenance and the PMO for Major Flood
Control.
The costing/revaluation of the Infrastructure assets of the department was

based on the Estimated Replacement Cost officially prepared and maintained by
the Bureau of Construction.
The PPE/Asset identifier for the purpose of Accounting is specified under

the Infrastructure Assets Registry section of this Manual.
Pro-forma accounting entries to record the initial recognition of

Infrastructure Assets are as follows:
Sub-
Object
Account Title Object Debit Credit
Code
Code
Roads:
Road Network 10603010 00 XXX
Accumulated Surplus/(Deficit) 30101010 00 XXX
To record the initial recognition of National Road with Asset (PPE) No.
_________________ as Infrastructure Asset of the government, based on the Physical Inventory
generated from RBIA and the Estimated Replacement Cost from the Bureau of Construction.
Bridges:

Page | 20
Sub-
Object
Code
Code
To record the initial recognition of National Bridge with Asset (PPE) No.
generated from RBIA and the Estimated Replacement Cost from the Bureau of Construction.
Flood Control Structure:

Flood Control Systems 10603020 00 XXX
To record the initial recognition of Flood Control Structure with Asset (PPE) No.
submitted by the District Engineering Offices as endorsed by the Bureau of Maintenance and the
Estimated Replacement Cost from the Bureau of Construction.
VI.1.b Subsequent Recognition
Infrastructure Projects completed starting January 2015 and onwards shall,

subject to the policies provided under the PPSAS and the COA-GAM, be regularly
recognized as an Infrastructure Assets upon completion. The cost to be adopted
in the recognition of these assets shall be based on the actual related
disbursements of the projects from the time it was implemented until its
completion. Such cost shall include capitalized expenditures charged against
Engineering and Administrative Overhead (EAO) allocation which is identified to
be directly related to the project.
The actual related disbursements shall mean the amount debited to the
CIP account in recognition of the Progress Billings submitted by the contractor
based on the actual accomplishment of the project during its implementation.
The project accomplishment normally pertains to the Civil Works and may
or may not include Right-of-Way (ROW) claims. Generally, ROW claims should be
classified and recognized as Land as distinguished from the Civil Works. But if the
cost of the ROW cannot be reasonably identified or segregated from the cost of
the Civil Works, then the cost of Civil Works may contain cost of the ROW. For the
ROW to be recognized as Land the ownership of the land must be already with the
department and must have the Transfer Certificate of Title (TCT) in the name of
the Republic of the Philippines.
The PPE/Asset identifier for projects completed subsequent to the initial

recognition in December 2015 is likewise specified under the Infrastructure Assets
Registry section of this Manual.

Page | 21
The recording of infrastructure assets subsequent to initial recognition
starts upon completion of the infrastructure project. The recognition shall be based
on financial completion (i.e., final billing that includes Certificate of Completion,
As-built Plan, Final Inspection Report, etc.). At this point the Construction-in-
Progress (CIP) account is being closed to the Infrastructure Asset account. The
Asset shall have its new PPE number based on the requirement under the
Infrastructure Assets Registry section of this Manual, while the existing PMS
Project ID or the MYPS/PCMA Project Component ID used during project
implementation (SL of CIP) shall eventually be setup as part of the SL as a prefix
to the description of the new PPE (Infrastructure Assets) in the accounting records.
VI.1.b.1 – Newly Constructed/Completed Infrastructure Projects
Pro-forma accounting entries to record the recognition of Newly

Constructed/Completed Infrastructure Assets for projects completed after
December 31, 2014 or subsequent to the initial recognition are as follows:
Sub-
Object
Code
Code
Roads:
CIP – Infrastructure Assets 10699020 00 XXX
To recognize the completion of infrastructure project with PMS Project ID or PCMA
Component ID No. _________________ of National Road with the corresponding Asset (PPE)
Identifier/Code No. _________________ as Infrastructure Asset of the government.
Note: A new SL shall be setup for the Infrastructure Asset - Roads following the rules in defining the SL details
as provided under the Infrastructure Assets Registry section (Property Number and Description) of this
manual.
Bridges:
Component ID No. _________________ of National Bridges with the corresponding Asset (PPE)
Note: A new SL shall be setup for the Infrastructure Asset - Bridges following the rules in defining the SL
details as provided under the Infrastructure Assets Registry section (Property Number and
Description) of this manual.

Page | 22
Sub-
Object
Code
Code
Component ID No. _________________ of Flood Control Structure with the corresponding Asset
(PPE) Identifier/Code No. _________________ as Infrastructure Asset of the government.
Note: A new SL shall be setup for the Infrastructure Asset – Flood Control Structures following the rules in
defining the SL details as provided under the Infrastructure Assets Registry section (Property Number
and Description) of this manual.
Completed Infrastructure projects starting January 1, 2015 onward that

are implemented by the Central/Regional Office shall be transferred to the
respective DEOs who has the jurisdiction and who will eventually be responsible
for the operation and maintenance of such Infrastructure project/asset. It shall be
the responsibility of the RBIA Coordinators to identify the respective DEO who has
the jurisdiction of the infrastructure assets.
Projects funded from funding sources other than the General Fund
(01101101)
If the completed project for infrastructure asset was implemented from

Funding Source/s other than “01101101”, (e.g. 02101152, 02101167, 03104358,
03104359, etc.) reclassify the Funding Source Code to Code “01101101” through
the JEV before these are transferred to the concerned DEOs. Example: if a Road
Network project is implemented and funded under Foreign Assisted Fund
“02101152” (Asian Development Bank), then, upon completion of the Project, the
following accounting entries shall be made:
VI.1.b.1.a Books of the Central/Regional Office (as

Implementing Office)
VI.1.b.1.a.1 Close/transfer the CIP to PPE (Public

Infrastructure) under its original fund source, e.g. Fund
02101152 or any fund other than 01101101

Page | 23
Sub-
Object
Code
Code
Roads and Bridges:

VI.1.b.1.a.2 Close/derecognize the PPE (Public

Infrastructure) account under its original fund source,
to be reclassified/transferred to the General Fund
(01101101)
Sub-
Object
Code
Code
Roads and Bridges:
To derecognize infrastructure project with PMS Project ID or PCMA Component ID No.
_________________ of National Road with the corresponding Asset (PPE) Identifier/Code No.
_________________to be transferred to the General Fund (01101101)

To derecognize infrastructure project with PMS Project ID or PCMA Component ID No.
_________________ of Flood Control Structure with the corresponding Asset (PPE) Identifier/Code
No. _________________ to be transferred to the General Fund (01101101).

Page | 24
VI.1.b.1.a.3 Recognize under the General Fund (01101101)
the PPE (Public Infra) transferred from Other Fund
Sub-
Object
Code
Code
Roads and Bridges:
To recognize the infrastructure asset with PPE No. _________ and PMS Project ID or PCMA
Component ID No. _________________ of National Road as transferred from Fund __________ per
JEV No. _______________ dated ___________________.

Component ID No. _________________ of Flood Control Systems as transferred from Fund
__________ per JEV No. ___________ dated _________________.
VI.1.b.1.a.4 Transfer the PPE to the Books of the District

Engineering Office having jurisdiction over the asset
Sub-
Object
Code
Code
Roads and Bridges:
To recognize the transfer of infrastructure Asset with PPE No. _____________, PMS Project
ID or PCMA Component ID No. _________________ for National Road to ____________________
DEO.
Note: A copy of this JEV (transfer to DEO) shall be provided to the concerned DEO to ensure
this JEV was recorded properly in the respective DEO.


Page | 25
Sub-
Object
Code
Code
To recognize the transfer of infrastructure Asset with PPE No. _____________, PMS Project
ID or PCMA Component ID No. _________________ for Flood Control Structure to
____________________ DEO.
VI.1.b.1.b Books of the DEO
VI.1.b.1.b.1 Recognize the transferred PPE (Infrastructure

Asset) in the books of the District Engineering Office
having jurisdiction over the asset
Sub-
Object
Code
Code
Roads and Bridges:
Component ID No. _________________ of National Road as transferred from __________ (CO or
RO) per CO/RO JEV No. _______________ dated ___________________.
Note: A copy of this JEV (Recognized in DEO) shall be provided to the concerned RO/DEO to
ensure this JEV was recorded properly in the respective DEO.

Component ID No. _________________ of Flood Control Structure as transferred from
__________ (CO or RO) per CO/RO JEV No. _______________ dated ___________________.

Page | 26
VI.1.b.2 - Newly Completed Improvements/Betterments/
Addition
Pro-forma accounting entries to record the recognition of Newly Completed

Improvements/Betterments/Addition to Infrastructure Assets completed after
December 31, 2014 or subsequent to the initial recognition are as follows:
Sub-
Object
Code
Code
Roads:
To recognize the completion improvements/betterments of infrastructure project with PMS
Project ID or PCMA Component ID No. _________________ of National Road with the
corresponding Asset (PPE) Identifier/Code No. _________________ as Infrastructure Asset of the
government.
Note:
A new SL shall be setup for the Infrastructure Asset – Road Network following the rules
in defining the SL details as provided under the Infrastructure Assets Registry section (Property
Number and Description) of this manual.
However, if the type of work of the newly completed project is merely “Replacement”, this
shall be treated as a new asset which shall be added to the existing ones, and in accounting a new SL
needs to be setup, but the replaced portion of the assets and the corresponding accumulated
depreciation must be derecognized or dropped from the books of accounts.
Bridges:
Component ID No. _________________ of National Bridges with the corresponding Asset (PPE)
Note:
A new SL shall be setup for the Infrastructure Asset – Road Network (Bridge) following
the rules in defining the SL details as provided under the Infrastructure Assets Registry section
(Property Number and Description) of this manual.

Page | 27
Sub-
Object
Code
Code
Note:
A new SL shall be setup for the Infrastructure Asset – Flood Control Structures
following the rules in defining the SL details as provided under the Infrastructure Assets Registry
section (Property Number and Description) of this manual.
Completed Infrastructure projects involving improvement/betterments

starting January 1, 2015 onward that are implemented by the Central/Regional
Office shall be transferred to the respective DEOs who has the jurisdiction and
who will eventually be responsible for the operation and maintenance of such
Infrastructure project/asset. It shall be the responsibility of the RBIA Coordinators
to identify the respective DEO who has the jurisdiction of the infrastructure assets.
(01101101)
If the completed project on the improvement/betterment of infrastructure

asset was implemented from Funding Source/s other than “01101101”, reclassify
the Funding Source Code to Code “01101101” through the JEV before these are
transferred to the concerned DEOs. Example: if a Road Network improvement
project is implemented and funded under Foreign Assisted Fund “02101152”
(Asian Development Bank), then, upon completion of the Project, the following
accounting entries shall be made:


Infrastructure) under its original fund source, e.g.
Fund 02101152 or any fund other than 01101101

Page | 28
Sub-
Object
Code
Code
Roads and Bridges:
Note:
A new SL shall be setup for the Infrastructure Asset – Road Network following the rules
in defining the SL details as provided under the Infrastructure Assets Registry section (Property
Number and Description) of this manual.

Note:
Depending upon the type of improvement/betterment, the same rules with the roads and
bridges above shall apply to the Infrastructure Asset - Flood Control Structures in determining
whether a new SL will be setup or an adjustment to the existing SL for the assets being improved.

(01101101)
Sub-
Object
Code
Code
Roads and Bridges:

Page | 29
Sub-
Object
Code
Code
To derecognize the improvement/betterment project of infrastructure asset with PMS Project
ID or PCMA Component ID No. _________________ of National Road with the corresponding Asset
(PPE) Identifier/Code No. _________________ to be transferred to the General Fund (01101101)

To derecognize the improvement/betterment project of infrastructure asset with PMS Project
ID or PCMA Component ID No. _________________ of Flood Control Structure with the
corresponding Asset (PPE) Identifier/Code No. _________________ to be transferred to the General
Fund (01101101).

the improvement project for PPE (Public Infra)
transferred from Other Fund
Sub-
Object
Code
Code
Roads and Bridges:
To recognize the improvement project for infrastructure asset with PPE No. _________ and
PMS Project ID or PCMA Component ID No. _________________ of National Road as transferred
from Fund __________ per JEV No. _______________ dated ___________________.

PMS Project ID or PCMA Component ID No. _________________ of Flood Control Systems as
transferred from Fund __________ per JEV No. ___________ dated _________________.


Page | 30
Sub-
Object
Code
Code
Roads and Bridges:
To recognize the transfer of the improvement project for infrastructure Asset with PPE No.
_____________, PMS Project ID or PCMA Component ID No. _________________ for National
Road to ____________________ DEO.

To recognize the transfer of the improvement project for infrastructure Asset with PPE No.
_____________, PMS Project ID or PCMA Component ID No. _________________ for Flood Control
Structure to ____________________ DEO.
VI.1.b.2.b Recognize the transferred improvement project for

PPE (Infrastructure Asset) in the books of the District
Sub-
Object
Code
Code
Roads and Bridges:
PMS Project ID or PCMA Component ID No. _________________ of National Road as transferred
from __________ (CO or RO) per CO/RO JEV No. _______________ dated ___________________.


Page | 31
Sub-
Object
Code
Code
PMS Project ID or PCMA Component ID No. _________________ of Flood Control Structure as
transferred from __________ (CO or RO) per CO/RO JEV No. _______________ dated
___________________.
VI.1.b.3 - Newly Completed Replacements/ Reconstruction
Generally, replacement or reconstruction projects for Infrastructure Assets

are funded through the Capital Outlay budget, or way above the minimum limit of
capitalization threshold for PPE as provided for in the COA-GAM, thus, needs to be
capitalized.
In cases however, that the replacement or reconstruction

activities/projects falls under the repair and maintenance, or those that does not
meet the criteria for capitalization threshold, then these transactions should be
treated as expense, utilizing the Repairs and Maintenance - Infrastructure Assets
- Road Networks (50213030-01) and Repairs and Maintenance - Infrastructure
Assets - Flood Control Systems (50213030-02) for Road Networks and Flood
Control Structures, respectively, as a debit to the accounting entry.
If the replacement/reconstruction project is to be capitalized, it is the

responsibility of the Chief Accountant of the concerned office to ensure that the
asset or part of the asset that is subject to replacement or reconstruction has been
properly derecognized or removed from the accounting records including its
related accumulated depreciation.
The pro-forma accounting entries to derecognize the asset or portion of

the asset subject for replacement or reconstruction, which shall be made prior to
the recognition of the replacement or reconstruction asset, shall be as follows:
Sub-
Object
Code
Code
Roads and Bridges:
Accumulated Depreciation – Road Network 10603011 00 XXX
Accumulated Impairment Losses - Road Network 10603012 00 XXX

Page | 32
Sub-
Object
Code
Code
To derecognize infrastructure asset (or portion of the infrastructure asset) with PMS Project
ID or PCMA Component ID No. _________________ of National Road with the corresponding Asset
(PPE) Identifier/Code No. _________________ which is due for replacement/reconstruction.
Note:
The SL to be used in this Journal Entry shall be the existing SL of the Asset to be
derecognized.

Accumulated Depreciation – Flood Control
10603021 00 XXX
Systems
Accumulated Impairment Losses – Flood Control
10603022 00 XXX
Systems
To derecognize infrastructure asset (or portion of the infrastructure asset) with PMS Project
ID or PCMA Component ID No. _________________ of Flood Control Structure with the
corresponding Asset (PPE) Identifier/Code No. _________________ which is due for
replacement/reconstruction.
Note:
The SL to be used in this Journal Entry shall be the existing SL of the Asset to be
derecognized.
The pro-forma accounting entries to record the recognition of capitalized

Newly Completed Replacements/ Reconstruction project for Infrastructure Assets
completed after December 31, 2014 or subsequent to the initial recognition are as
follows:
Sub-
Object
Code
Code
Roads and Bridges:
To recognize the completion of replacement/reconstruction project with PMS Project ID or
PCMA Component ID No. _________________ of National Road with the corresponding Asset (PPE)
Note:
A new SL shall be setup to be used in this Journal Entry following the procedures provided in
the Infrastructure Asset Registry section of this manual.

Page | 33
Sub-
Object
Code
Code

To recognize the completion of replacement/reconstruction project with PMS Project ID or
PCMA Component ID No. _________________ of Flood Control Structure with the corresponding
Asset (PPE) Identifier/Code No. _________________ as Infrastructure Asset of the government.
Note:
Completed Infrastructure projects involving replacement/reconstruction

starting January 1, 2015 onward that are implemented by the Central/Regional
Office shall be transferred to the respective DEOs who has the jurisdiction and
who will eventually be responsible for the operation and maintenance of such
Infrastructure project/asset. It shall be the responsibility of the RBIA Coordinators
to identify the respective DEO who has the jurisdiction of the infrastructure assets.
(01101101)
If the completed project on the replacement/reconstruction of

infrastructure asset was implemented from Funding Source/s other than
“01101101” (e.g. 02101152, 02101167, 03104358, 03104359, etc.), reclassify the
Funding Source Code to Code “01101101” through the JEV before these are
transferred to the concerned DEOs. Example: if a Road Network improvement
project is implemented and funded under Foreign Assisted Fund “02101152”
(Asian Development Bank), then, upon completion of the Project, the following
accounting entries shall be made:

For projects funded from sources other than the General Fund
“01101101” (e.g. 02101152, 02101167, 03104358, 03104359, etc.) ,
implemented by CO/RO that will subsequently be transferred to the
concerned DEO, the following pro-forma entries for the preparation of
JEVs are hereby prescribed:

Page | 34
Infrastructure) under its original fund source, e.g.
Fund 02101152 or any fund other than 01101101
Sub-
Object
Code
Code
Roads and Bridges:
To recognize the completion of replacement/reconstruction of infrastructure project with PMS
government.
Note:

To recognize the completion of replacement/reconstruction of infrastructure project with PMS
Project ID or PCMA Component ID No. _________________ of Flood Control Structure with the
government.
Note:

(01101101)
Sub-
Object
Code
Code
Roads and Bridges:

Page | 35
Sub-
Object
Code
Code
To derecognize the replacement/reconstruction project of infrastructure asset with PMS
Fund (01101101)
Note:
Ensure that proper SL which is the newly setup/recognized for replacement or reconstruction
is used in this Journal Entry.

To derecognize the replacement/reconstruction project of infrastructure asset with PMS
Project ID or PCMA Component ID No. _________________ of Flood Control Structure with the
Fund (01101101).
Note:
Ensure that proper SL which is the SL of the existing asset to be derecognized is used in this
Journal Entry.

the improvement project for PPE (Public Infra)
transferred from Other Fund
Sub-
Object
Code
Code
Roads and Bridges:
To recognize the replacement/reconstruction project for infrastructure asset with PPE No.
_________ and PMS Project ID or PCMA Component ID No. _________________ of National Road
as transferred from Fund __________ per JEV No. _______________ dated ___________________.
Note:
Ensure that proper SL which is the newly setup/recognized for replacement or reconstruction,

Page | 36
Sub-
Object
Code
Code
_________ and PMS Project ID or PCMA Component ID No. _________________ of Flood Control
Systems as transferred from Fund __________ per JEV No. ___________ dated
_________________.
Note:

Sub-
Object
Code
Code
Roads and Bridges:
To recognize the transfer for the replacement/reconstruction project on infrastructure Asset
with PPE No. _____________, PMS Project ID or PCMA Component ID No. _________________ for
National Road to ____________________ DEO.
Note:
Note: A copy of this JEV (transfer to DEO) shall be provided to the concerned DEO to ensure this JEV was
recorded properly in the respective DEO.

To recognize the transfer for the replacement/reconstruction project on infrastructure Asset
with PPE No. _____________, PMS Project ID or PCMA Component ID No. _________________ for
Flood Control Structure to ____________________ DEO.
Note:

Page | 37
Sub-
Object
Code
Code
Note: A copy of this JEV (transfer to DEO) shall be provided to the concerned DEO to ensure this JEV was
recorded properly in the respective DEO.
VI.1.b.3.b Recognize the transferred replacement/

reconstruction project for PPE (Infrastructure Asset) in
the books of the District Engineering Office having
jurisdiction over the asset
Sub-
Object
Code
Code
Roads and Bridges:
_________ and PMS Project ID or PCMA Component ID No. _________________ of National Road
as transferred from __________ (CO or RO) per CO/RO JEV No. _______________ dated
___________________.
Note:
Note: A copy of this JEV (Recognized in DEO) shall be provided to the concerned RO/DEO to ensure this JEV
was recorded properly in the respective DEO.

PMS Project ID or PCMA Component ID No. _________________ of Flood Control Structure as
transferred from __________ (CO or RO) per CO/RO JEV No. _______________ dated
___________________.
Note:

Page | 38
Sub-
Object
Code
Code
Note: A copy of this JEV (Recognized in DEO) shall be provided to the concerned RO/DEO to ensure this JEV
was recorded properly in the respective DEO.
VI.1.b.4 – Newly Constructed/Completed Trust Projects
For the purpose of this manual, Trust Projects are projects undertaken by
the DPWH whose funds were received from other agencies either as Inter-agency
Fund Transfer (transfer of cash) or by means of Transferred Appropriation (GAA
as Release Documents).
The pro-forma accounting entries to record the recognition of Newly

Constructed/Completed Trust Projects are as follows:
VI.1.b.4.a – Reclassification/Closing of the CIP account to PPE

or Infrastructure Asset account
Sub-
Object
Code
Code
Sewer Systems 10603030 00 XXX
Water Supply Systems 10603040 00 XXX
Power Supply Systems 10603050 00 XXX
Communication Networks 10603060 00 XXX
Seaport Systems 10603070 00 XXX
Airport Systems 10603080 00 XXX
Parks, Plazas and Monuments 10603090 00 XXX
Other Infrastructure Assets 10603990 00 XXX
Buildings 10604010 00 XXX
School Buildings 10604020 00 XXX
Hospitals and Health Centers 10604030 00 XXX
Markets 10604040 00 XXX
Slaughterhouses 10604050 00 XXX

Page | 39
Sub-
Object
Code
Code
To recognize the completion of Trust Project with PMS Project ID or PCMA Component ID No.
_________________ in accordance with MOA entered into between the DPWH ________ and the
_______________ dated ___________.
Note:
The turn-over shall be made immediately after completion of the project. The warranty period
of one year is the responsibility of the source agency. Upon turn-over, JEV shall immediately be prepared
by the Accounting unit to derecognize the completed Trust projects from the books of account of the
DPWH.
The SL code that shall be used for the CIP account will be the PMS Project ID assigned by the
Planning Service through the Project Monitoring System (PMS) or the PCMA Project Component ID from
the Multi-Year Programming System (MYPS), as the case maybe. The Project ID shall be used for both
the CIP and PPE accounts. There is no need to create a new PPE number upon completion of the Trust
Project since these projects should not form part of the infrastructure assets of the Department.
VI.1.b.4.b - Transfer or Turn-over of the PPE or Public

Infrastructure to the source or concerned/responsible
agency.
Upon completion of Trust Projects, these are immediately

turned-over to the source agency or the beneficiary agency who
shall subsequently be responsible for the operation and
maintenance of these infrastructure assets. Upon turn-over, JEV
shall immediately be prepared by the Accounting unit to
derecognize the completed Trust projects from the books of
account of the DPWH.
VI.1.b.4.b.1 - Transfer or Turn-over of the PPE or Public

agency, for projects covered by Inter-agency Fund
Transfer:
Sub-
Object
Code
Code
Due to National Government Agencies 20201050 00 XXX

Page | 40
Sub-
Object
Code
Code
To recognize the turn-over of completed Trust Project with PMS Project ID or PCMA
Component ID No. _________________ in accordance with MOA entered into between the DPWH
________ and the _______________ dated ___________.
Note:
DPWH and copy of this JEV shall be forwarded to the source agency as one of the supporting documents
for turn-over.
VI.1.b.4.b.2 - Transfer or Turn-over of the PPE or Public

agency, for projects covered by the Transferred
Appropriation through the GAA as Release Documents.
Sub-
Object
Code
Code
Subsidy from National Government 40301010 00 XXX

Page | 41
Sub-
Object
Code
Code
To recognize the turn-over of completed Trust Project with PMS Project ID or PCMA
Component ID No. _________________ as part of the Transferred Appropriation under RA ______
(FY ______ GAA) from the ____(source agency)________ .
Note:
DPWH and copy of this JEV shall be forwarded to the source agency as one of the supporting documents
for turn-over.
VI.2 ESTIMATED REPLACEMENT COST
COA Circular 2015-002 dated March 9, 2015 provides that:
“a. An entity shall recognize the cost and the related accumulated depreciation
and impairment losses of existing public infrastructure assets based on the data in the
Registry of Public Infrastructures (RPIs) previously maintained under the NGAS and the
estimated useful life as may be determined by competent authority, if practicable. The
RPIs shall no longer be maintained.
b. If not practicable, the alternative approach of depreciated replacement cost

approach may be used to determine the cost and the accumulated depreciation. The
Depreciated Replacement Cost Approach is an approach used to determine the value in
use of a non-cash generating asset. Under this approach, the present value of the
remaining service potential of an asset is determined as the depreciated replacement
cost of the asset. The replacement cost of an asset is the cost to replace the asset's
gross service potential. This cost is depreciated to reflect the asset in its used condition.”
The RPI from the existing eNGAS information contains only the project description
and the project amount and does not contain all the information necessary for a completed
infrastructure project to be recognized as an Infrastructure Assets. Some of the needed

Page | 42
information are date of project completion which will be used as the PPE Acquisition date,
and description in the project to be used as an Asset description. The purpose of recording
Infrastructure Asset is the recognition of the Asset, while the RPI contains the
infrastructure Projects. A project is not necessarily equivalent to an asset, though project
can be part of an asset.
In the absence of the necessary information including the cost of the asset,
particularly during the initial recognition, the Department was constrained to utilize the
Estimated Replacement Cost provided by the Bureau of Construction. This Estimated
Replacement Cost is prepared by type of Infrastructure and the cost varies from region to
region.
However, in the recognition of assets for infrastructure projects completed after

the initial recognition, the cost of the asset shall be based on the actual related
disbursements of the projects from the time it was implemented until its completion, as
mentioned in the provision for Subsequent Recognition in this manual.
VI.3 DERECOGNITION
The cost of the PPE together with the related accumulated depreciation and
accumulated impairment loss shall be removed from the accounts.8 The carrying amount
of an item of PPE shall be derecognized on disposal or when no future economic benefits
or service potential is expected from its use or disposal. The following are the policies on
the disposal of PPE:
a. The gain or loss arising from derecognition of an item of PPE shall be included in
surplus or deficit when the item is derecognized.
b. If, under the recognition principle, an entity recognizes in the carrying amount of
PPE the cost of a replacement for its part, then the carrying amount of the replaced
part shall be derecognized. If it is not practicable to determine the carrying amount
of the replaced part, the entity may use the cost of the replacement as an
indication of what the cost of the replaced part was at the time it was acquired or
constructed.
c. The gain or loss arising from the disposal of an item of PPE shall be determined as
the difference between the net disposal proceeds, if any, and the carrying amount
of the item;
d. A JEV shall be prepared by the Accounting Division/Unit to derecognize the asset

from the books of accounts only after its disposal;
8
Financial Accounting, Volume I, 2014 Edition, Valix

Page | 43
e. Disposal procedures of unserviceable property shall be in accordance with
applicable rules and regulations on Supply and Property Management Manual, and
Sec. 79 of P.D. No. 1445.9
For the infrastructure assets in the book of accounts of the department, using the
recognition principle, the cost of rehabilitation or replacement of a portion of an
infrastructure asset when completed shall be added to the cost of the asset being
replaced/rehabilitated, and the cost of the replaced part shall be derecognized.
If the cost of the replaced portion cannot be accurately determined, the ratio and
proportion method maybe applied whereby the determination of the cost of the damaged
portion is computed proportionately to the cost of the asset. It shall be the responsibility
of the Planning Engineers or the RBIA Coordinators to determine the portion of the asset
that was replaced and shall be derecognized.
Following is an example data requiring derecognition of the infrastructure assets

in the book of accounts of the department:
A concrete type national road that was completed in June 30, 1998 costing
P20,000,000 with an estimated useful life of 20 years having a total Length of a 600
meters without impairment being previously recognized, was rehabilitated in July 1, 2016.
Construction/Acquisition Cost P 20,000,000

Less - Accumulated Depreciation
(20,000,000 x 18/20) 18,000,000
-------------------
Carrying Amount or Book Value P 2,000,000
=========
Accounting entries to derecognize the replaced/rehabilitated portion of the road:
Sub-
Object
Code
Code
Accumulated Depreciation – Road Network
10603011 00 18,000,000
(20,000,000 x 18/20)
Accumulated Surplus/(Deficit) (20,000,000-
30101010 00 2,000,000
18,000,000)
Road Network 10603010 00 20,000,000
To derecognize infrastructure asset (PPE) for Road with Identifier/Code No. ____(Existing
code)_, that was replaced with a new project with PMS Project ID or PCMA Component ID No.
__(new project code)_.
9
GAM Vol. 1, Chapter 10, Sec. 2

Page | 44
VI.4 IMPAIRMENT
Impairment is a loss in the future economic benefits or service potential of an

asset, over and above the systematic recognition of the loss of the asset’s future economic
benefits or service potential through depreciation.10
In accordance with (GAM Volume 1, Chapter 10, Section 28):
“… At each reporting date, an entity shall assess whether there is an

indication that an asset may be impaired. If any such indication exists, the entity
shall estimate the recoverable service amount of the asset. In assessing whether
there is an impairment of an asset, an entity shall consider, as a minimum, the
following indications:
… Internal Sources Information –
i. Evidence is available of physical damage of an asset;
ii. Significant long-term changes with an adverse effect on the entity have taken
place during the period, or are expected to take place in the near future, in the
extent to which, or manner in which, an asset is used or is expected to be
used. These changes include the asset becoming idle, plans to discontinue or
restructure the operation to which an asset belongs, or plans to dispose of an
asset before the previously expected date and reassessing the useful life of an
asset as finite rather than indefinite;
iii. A decision to halt the construction of the asset before it is complete or in a

usable condition; and
iv. Evidence is available from internal reporting that indicates that the service
performance of an asset is, or will be, significantly worse than expected…”
For the purpose of this manual, an Impairment of Infrastructure Assets shall be

recognized when:
1. A major repair/rehabilitation is undertaken in an existing asset like road,

bridge, or flood control structure, due to damage resulting from catastrophic
failure, fire, exposure to inclement weather, excessive utilization or
overloading, etc., the cost of which is normally classified as capital
expenditures since this type of work is usually considered to be replacement
in whole or large part, thereby extending the life of the asset to a considerable
number of years;
10
GAM Volume 1, Chapter 9, Section 2

Page | 45
2. A larger part or the whole of an asset is destroyed whether due to causes
enumerated in the preceding paragraph or otherwise, even without the major
repair/replacement/rehabilitation is taking place. This ensures that the cost of
the asset in the financial statements is realistic and reliable, and more or less
corresponds to the actual physical status of the Infrastructure Assets of the
agency.
For accounting purposes in this manual, the source of the impairment cost shall
be based depending on the following circumstances:
1. If the asset is destroyed by catastrophe, fire, acts of insurgents, and the likes,
the impairment cost shall be based on the actual verified report from the
responsible agencies like DRRMC in case of catastrophe, BFP if destroyed by
fire, PNP or DND in the case of insurgents act, or any other agency held
responsible by law to determine the cost of damage;
2. It shall be the responsibility of the Planning Engineers or the RBIA Coordinators

to determine the portion of the asset that was damaged and impaired.
3. In case of the capitalized repair/rehabilitation of a portion of an asset, the

impairment shall be computed proportionately to the cost of asset when it was
originally constructed.
Impairment of infrastructure assets shall be recognized in the books of accounts

of the department immediately after the occurrence of events, and if the events occurred
after the report date but prior to the issuance of the Financial Statements, such occurrence
shall be treated as “Events after the Reporting Date” which shall be included in the Notes
to Financial Statements, if significant.
Pro-forma accounting entries to recognize impairment of Infrastructure Assets are

as follows:
Sub-
Object
Code
Code
Roads and Bridges:
Impairment Loss - Property, Plant and
50503090 00 XXX
Equipment
Accumulated Impairment Losses-Road
10603012 00 XXX
Networks
To recognize the impairment loss of a portion of the Road Network with infrastructure
asset (PPE) Identifier/Code No. ________________, PMS Project ID or PCMA Component ID No.

Page | 46
Sub-
Object
Code
Code
__________ damaged by ____________________ as per validated report duly signed by
_____________________.
Flood Control Structures:

Impairment Loss - Property, Plant and
50503090 00 XXX
Equipment
Accumulated Impairment Losses-Flood
10603022 00 XXX
Control Systems
To recognize the impairment loss of a portion of the Flood Control Systems with infrastructure
asset (PPE) Identifier/Code No. ________________, PMS Project ID or PCMA Component ID No. __________
damaged by _____________ as per validated report duly signed by _____________________.
Following is an example data requiring impairment of the infrastructure assets in

the book of accounts of the department:
A concrete type national road that was completed in June 30, 2014 costing
P10,000,000 with an estimated useful life of 20 years having a total Length of a Half
Kilometer (500 meters) without impairment being previously recognized, was partially
destroyed by a 6.4 magnitude earthquake, and based on assessment of the field Engineers
as of June 30, 2016, 200 meters stretch was totally damaged that require immediate
replacement or reconstruction.
Construction/Acquisition Cost P 10,000,000

Less - Accumulated Depreciation
(10,000,000 x 2/20) 1,000,000
-----------------
Carrying Amount or Book Value P 9,000,000
=========
The impairment shall be computed as follows:
Acquisition Cost or Book Value P 10,000,000

Damaged portion (200m/500m = 40%) x 40%
-----------------
Impaired portion subject to derecognition P 4,000,000
=========
Accounting entries to derecognize the impaired portion of the road:

Page | 47
Sub-
Object
Code
Code
Accumulated Depreciation – Road Network
10603011 00 400,000
(1,000,000 x 40%)
Impairment Loss-Property, Plant and Equipment
50503090 00 3,600,000
(4,000,000-400,000)
Road Network 10603010 00 4,000,000
To derecognize the impaired portion of the National Road with infrastructure asset (PPE)
Identifier/Code No. ________________, PMS Project ID or PCMA Component ID No. __________
that was damaged by earthquake that occurred on ____________, _____.
VI.5 DEPRECIATION
PPE gradually loses its ability to provide service over the course of time. Because
of this, its cost needs to be distributed on a systematic basis over its useful life. The
allocated cost is referred to as depreciation. The depreciation charge for each period shall
be recognized as expense unless it is included in the carrying amount of another asset11.
a. There are three factors an entity must consider in determining depreciation:

1. Initial cost,
2. Useful life, and
3. Expected residual value at the end of its useful life.
b. Except for land and not recognized heritage assets, all PPE shall be
depreciated.
c. Depreciation of an asset begins when it is available for use such as when it is

in the location and condition necessary for it to be capable of operating in the
manner intended by management. For simplicity and to avoid proportionate
computation, depreciation shall be for one month if the PPE is available for use
on or before the 15th of the month. However, if the PPE is available for use
after the 15th of the month, depreciation shall be for the succeeding month.
d. Depreciation of an asset ceases when the asset is derecognized. Therefore,

depreciation does not cease when the asset becomes idle or is retired from
active use and held for disposal unless the asset is fully depreciated.
e. The straight line method of depreciation shall be adopted unless another

method is more appropriate for entity operation. That method is applied
11
GAM Vol 1, Chapter 10, Sec. 27

Page | 48
consistently from period to period unless there is a change in the expected
pattern of consumption of those future economic benefits or service potential.
The estimation of the useful life of the asset is a matter of judgment based on the
experience of the entity with similar assets. The agency/entity is in the best position to
estimate the expected useful life of its PPE.
For the purpose of this manual, and pursuant to Department Order No. 176, series
of 2015, the following table of Estimated Useful Life shall be used as a basis for the
recognition of depreciation expense of Public Infrastructure Assets of the Department:
Estimated
Public Infrastructure Assets Useful Life
(Years)
(DPWH is responsible for Construction and
Maintenance):
Road Networks:
Newly Constructed:
Concrete 20
Asphalt 10
Bridges (Concrete or Steel) 40
Box Culvert (Highway Drainage) 25
Pipes Culvert 15
Rehabilitation, Repairs and Maintenance:
Concrete Reblocking 10
Asphalt Overlay (Asset Preservation) 5
Bridges (Major Repair):
Concrete 20
Steel 10
Lined Canals (Concrete or Grouted Riprap) 2
Flood Control Systems 25
(DPWH is responsible for Construction but turned
over to appropriate agencies):
Water Supply Systems 15
Seaport Systems (Ports, Lighthouses, etc.) 20

Page | 49
Estimated
Public Infrastructure Assets Useful Life
(Years)
Parks, Plazas and Monuments 20
Other Infrastructure Assets:
Multi-purpose Pavement 5
Solar Dryer 5
Residual Value
A residual value equivalent to at least five percent (5%) of the cost shall
be adopted unless a more appropriate percentage is determined by the entity
based on its operation subject to the approval of COA.
Generally, infrastructure assets have no residual value. In case, the residual

value of parts of the infrastructure assets can be determined, the policy of at least
five percent (5%) of the cost of that part shall be applied.12
Considering that there is no scrap or salvage expected to be recovered

from the infrastructure assets at the end of the asset's useful life or when it is
demolished or destroyed, no residual value shall be recognized in computing the
depreciation of Infrastructure Assets.13 This means that the depreciation is
allocated at 100% of the cost of the infrastructure asset, and the monthly
depreciation expenses is arrived at by dividing the total cost of the asset by the
total number of months of its estimated useful life.
The pro-forma Accounting entries to record the depreciation of Infrastructure

Assets during the initial recognition is as follows:
Sub-
Object
Code
Code
Roads:
12
GAM Volume 1, Chapter 10, Section 27
13
Department Order 176, series of 2015

Page | 50
Sub-
Object
Code
Code
To record the accumulated depreciation on the initial recognition of National Road as
Infrastructure Asset of the government, based on the Physical Inventory generated from RBIA and the
Bridges:
To record the accumulated depreciation on the initial recognition of National Bridge as
Infrastructure Asset of the government, based on the Physical Inventory generated from RBIA and the

10603021 00 XXX
Systems
To record the accumulated depreciation on the initial recognition of Flood Control
Structure as Infrastructure Asset of the government, based on the Physical Inventory submitted by
the District Engineering Offices as endorsed by the Bureau of Maintenance and the Estimated
Replacement Cost from the Bureau of Construction.
After the initial recognition in December, 2015 for projects completed as of

December 31, 2014, accumulated annual depreciation for CY 2015 using the above
methods is recognized in accordance with the following pro-forma accounting entries:
Sub-
Object
Code
Code
Roads:
Depreciation – Road Network 50501030 01 XXX
To record the depreciation expense for the CY 2015 for National Road as Infrastructure
Asset of the government with PPE No. ______________.
Bridges:
To record the depreciation expense for CY 2015 for National Bridge as Infrastructure Asset
of the government with PPE No. ____________.

Page | 51
Sub-
Object
Code
Code

Depreciation – Flood Control System 50501030 02 XXX
10603021 00 XXX
Systems
To record the depreciation expense for CY 2015 for Flood Control Structure as
Infrastructure Asset of the government with PPE No. _________________.
Starting January 1, 2016, depreciation expense is setup every month using the
above method and the pro-forma accounting entries to record the monthly depreciation
of Infrastructure Assets subsequent to the initial recognition is as follows:
Sub-
Object
Code
Code
Roads:
To record the depreciation expense for the month of _________ for National Road as
Infrastructure Asset of the government.
Bridges:
To record the depreciation expense for the month of _________ for National Bridge as

Depreciation – Flood Control System 50501030 02 XXX
10603021 00 XXX
Systems
To record the depreciation expense for the month of _________ for Flood Control
Structure as Infrastructure Asset of the government.

Page | 52
VI.6 REVALUATION
PPE acquired through a non-exchange transaction, such as donation, presidential

proclamation, taxes, transfers and grants, its cost shall be measured at its fair value as at
the date of acquisition. However, this does not constitute revaluation. If the fair value
cannot be determined, the asset shall be recorded at a nominal value (the value that is
stated on currency or face value).14
Revaluation of fixed assets is an accounting model involving the process of

increasing or decreasing the carrying value of an asset in case of major changes in fair
market value of such asset. In this model, an asset is initially recorded at cost but its
carrying amount is subsequently adjusted upward or downward to account for any
appreciation or downfall in value.
For the purpose of this manual however, revaluation shall not be applied to
infrastructure assets in the books of accounts of the department.
VI.7 IMPROVEMENTS AND REPLACEMENTS
An improvement is the substitution of a better asset or part of an asset that is

currently used, while a replacement is the substitution of a similar asset or part of an
asset, for the one being used. Sometimes it is difficult to differentiate improvements and
replacements from normal repairs. If the expenditure increased the future service
potential of the asset, it should be capitalized. If the expenditure maintains the existing
level of service, it should be expensed as a normal repair. A capitalization threshold should
be applied.
To capitalize expenditure as an improvement or replacement, record the new asset

being acquired and drop the old asset from the fixed asset records.
For the purpose of this manual however, improvement and replacement shall not
be applied to infrastructure assets in the books of accounts of the department, instead
the recognition/derecognition procedures as discussed above shall be applied.
VI.8 REHABILITATION, RECONSTRUCTION AND UPGRADING
Rehabilitation (refurbish) refers to the Works to rebuild or replace parts or

components of an asset, to restore it to a required functional condition and extend its life,
which may incorporate some modification. Generally involves repairing the asset to deliver
its original level of service (i.e. heavy patching of roads, slip-lining of sewer mains, etc.)
14

Page | 53
without resorting to significant upgrading or renewal, using available techniques and
standards.15
Rehabilitation and Reconstruction involves reconditioning of an existing asset by

replacing major worn-out components. Upgrade suggests that an old asset is being
replaced with a newer or more efficient one, or that major maintenance expenditures will
result in a significantly improved or longer lived asset. In any of the aforementioned cases,
if the cost involved meets the capitalization threshold as provided for in the GAM, the
project must be capitalized and thus subsequently be recognized as part of or in addition
to the existing asset being repaired.
Normally, rehabilitation, reconstruction or upgrading is capitalized especially when

these are funded under the Capital Outlay, and in these instances, the CIP – Infrastructure
Assets (10699020-00) account is utilized in recognizing the transaction. In cases however,
that the rehabilitation, reconstruction or upgrading falls under the repair and maintenance,
or those that does not meet the criteria for capitalization threshold, then these
transactions should be treated as expense, utilizing the Repairs and Maintenance -
Infrastructure Assets - Road Networks (50213030-01) and Repairs and Maintenance -
Infrastructure Assets - Flood Control Systems (50213030-02) for Road Networks and Flood
Control Structures, respectively, as a debit in the accounting entry.
In the event that the Accounting Division/Section/Unit cannot easily determine the
type of work being undertaken in these projects, making it hard for them to determine
the likelihood that the project will have a rehabilitation or reconstruction that requires an
additional SL in accounting records and/or derecognize the portion of the asset being
reconstructed or rehabilitated, coordination shall be made by the Chief Accountant to the
Bureau of Construction in the CO, Construction Division in the RO, or the Construction
Section in the DEO to determine the impact of the project to the existing PPE.
VI.9 REPAIRS AND MAINTENANCE
Repairs and maintenance primarily maintain or improve the functionality and

capacity of the PPE; increase its service life; improve the quality of its output; or reduce
the operating cost. These may be categorized into major and minor repairs. Minor repairs
shall be directly charged to expense account “Repairs and Maintenance” of the specific
PPE while major repairs shall be added to the carrying amount of the PPE and shall be
depreciated over the remaining life of the PPE. Where cost cannot easily be differentiated
between a minor or major repair, it shall be treated as expense.16
If the scope of work in a particular project cannot be specifically identified under

the items listed in Section IV above, identification of the Types of Works for Infrastructure
15
International Infrastructure Management Manual 2011 - - The NAMS Group (NZ) and the Institute of Public Works
Engineering Australia, IPWEA (AU).
16

Page | 54
Projects shall be the responsibility of the Chief Accountant of every Office to coordinate
with the Bureau of Construction, Construction Division, Construction Section in the
Central, Regional and District Offices, respectively, to determine the extent of the repair
to the infrastructure asset in further assessing whether such repair needs to be capitalized
or shall be treated only as expense.
Catastrophic failure maintenance & repairs
Catastrophic failure is major damage resulting from very infrequent natural

occurrences such as large-magnitude earthquakes, typhoons, cyclone, etc.
a. Expenditures for repairs of major damage resulting from catastrophic failure

will normally be classified as capital expenditures since this type of work is
usually considered to be replacement in whole or large part, thereby extending
the life of the asset to a considerable number of years.
b. Minor damage resulting from catastrophic failure will normally be classified as

expense work since expenditures for repairs normally only return the asset to
its original condition, and do not extend the life of the asset.
Parts of some items of PPE may require recurring replacement such as a road
needing resurfacing or bridge requiring retrofitting every few years or non-recurring
replacement like replacing guardrails as part of the road safety fixtures. Under the
recognition principle, an entity recognizes in the carrying amount of an item of PPE the
cost of replacing part of such an item if the recognition criteria are met. The carrying
amount of those parts that are replaced is derecognized.
Repairs and maintenance which are necessary to obtain the expected service
potential of a capital asset for its estimated useful life are not betterments. These costs
shall be expensed when incurred. These include repairs to restore assets damaged by fire,
flood, accidents or similar events, to the condition just prior to the event; and routine
maintenance and expenditures, such as repainting, vegetation control, sight benching,
pavement marking, cleaning and replacing minor parts.
For example, a road may need resurfacing every few years. Under the recognition
principle, the cost of resurfacing shall be recognized in the carrying amount of the road.
However, the carrying amount of those parts that are resurfaced shall be derecognized in
accordance with the derecognition provisions of the GAM.
Where a cost cannot easily be differentiated between a repair and betterment, the
cost shall be treated as an expense with respect to the accounting principle of
conservatism.

Page | 55
Some parts of an item of PPE may require replacement/betterment at regular
intervals, of which these are capitalized. Replacements/Betterments improve the
functionality or increase the useful life of the PPE, while repairs and maintenance primarily
maintain the functionality of the asset.17
For the accounting entries, if the repairs and maintenance needs to be capitalized,
use the CIP – Infrastructure Assets (10699020-00) account, otherwise use Repairs and
Maintenance - Infrastructure Assets - Road Networks (50213030-01) and Repairs and
Maintenance - Infrastructure Assets - Flood Control Systems (50213030-02) for Road
Networks and Flood Control Structures, respectively.
VI.10 PPE CHARGED AGAINST PROJECTS AS PAY ITEMS
Some Infrastructure Projects includes procurement of Office Equipment, Furniture

and Fixtures, ICT Hardware and Software, Motor Vehicles, etc. which are included as part
of the Pay Items in the Contract. These items are initially recorded under the Construction-
in-Progress account during the project implementation or while being utilized in the
execution of the project. Upon project completion, these Pay Items are turned-over to the
department by the Contractor or Consultants as the case maybe, as required under DO
No. 165, series of 2016.
To obtain the proper value of the Infrastructure Asset, these turned-over PPE items
shall be reclassified into its proper PPE account in the actual amount based on the Invoice
or Official Receipts, reducing the CIP, before it is finally transferred to the Infrastructure
Asset Account.
In the recognition of these PPE charged against project pay items, the
corresponding Accumulated Depreciation and when applicable, Accumulated Impairment
Loss shall be properly recognized in accordance with the provisions specified in Sections
VI.5 and VI.4, respectively, of this manual.
Pro-forma accounting entries to record Pay Items in the form of PPE (e.g. Office
Equipment, ICT Equipment, or Furniture and Fixtures) being turned over by the
Contractor/Consultants to the DPWH upon project completion to effect the proper value
of Infrastructure Assets are as follows:
Sub-
Object
Code
Code
Office Equipment 10605020 00 XXX
Accumulated Depreciation-Office Equipment 10605021 00 XXX
17
GAM Volume 1, Chapter 10 Sec. 25

Page | 56
Sub-
Object
Code
Code
Accumulated Impairment Losses-Office
Equipment 10605022 00 XXX
(If applicable)
Information and Communications Technology
10605030 00 XXX
Equipment
Accumulated Depreciation-Information and
10605031 00 XXX
Communications Technology Equipment
Accumulated Impairment Losses-Information and
Communications Technology Equipment 10605032 00 XXX
(If applicable)
Furniture and Fixtures 10607010 00 XXX
Accumulated Depreciation-Furniture and Fixtures 10607011 00 XXX
Accumulated Impairment Losses-Furniture and
Fixtures 10607012 00 XXX
(If applicable)
To recognize the PPE charged against the infrastructure project with PMS Project ID or PCMA
Component ID No. _________________ of National Road or Flood Control Structure turned-
over by the Consultant/Contractor.
Note:
Accumulated Impairment Losses shall only apply to or be utilized if the PPE being turned-over is
unserviceable but not yet fully depreciated.
Sec. VII – INFRASTRUCTURE ASSETS REGISTRY
One of the long term plans of the department is to develop an automated system that
would handle the necessary information of Infrastructure Assets in the entire agency. The planned
system integrates physical data from various systems like RBIA, BMS, PCMA, IFMW, etc. with the
financial management system like the eNGAS. The initial Infrastructure Asset Registry is being
maintained in the eNGAS. This information is being maintained in each Office of the Department
respectively. It is planned in the future that this infrastructure asset registry will evolve and be
included in the integrated Financial Management Warehouse (iFMW).

Page | 57
Systems’ Integration with Infra Asset Registry
iFMW
Meantime, the Infrastructure Assets Registry is maintained in FiMS (eNGAS) with the
following minimum information:
Column Field 1 - Property Number
Column Field 2 – Description
Column Field 3 – Estimated Useful Life in Years
Column Field 4 - Date Acquired
Column Field 5 – Responsibility Center Code
Column Field 6 – Depreciation Tag
Column Field 7 - Acquisition Cost
Column Field 8 - Accumulated Depreciation
Column Field 9 – Remarks (This is proposed to be included in the Infrastructure

Asset Registry)

Page | 58
For the purpose of this manual, the above data shall mean or are derived from the
following:
VII.1 PROPERTY NUMBER
This is a Unique Asset Identifier that forms part of the Subsidiary Ledger Code in
accounting records.
VII.1.a Roads
In the initial recognition, the Property Number for Roads is derived from
Road Section ID data column/field of the RBIA, representing the First segment,
with another 3-digit code identified as “INR” which means Initial Recognition, and
another 3-digit code added to uniquely identify each chainage.
Examples:
Initial Recognition:
S02725LZ INR 001
First Chainage (0 – 399)

SL for Initial Recognition
Road Section ID (along Roxas Blvd)
S02725LZ INR 002
Second Chainage (399-995)

S02725LZ INR 003
Third Chainage (995-2742)


Page | 59
To distinguish the SL used for the initial recognition as against the
subsequent recognition, the second segment of the SL code is formatted as “INR”
(which simply means initial recognition) instead of ‘000’ to avoid duplication with
the succeeding SLs for the same PPE.
In the subsequent recognition of CY 2015 completed projects, the first

segment of the Property Number for Roads is still the Road Section ID data
column/field of the RBIA. The second segment of the Property Number now
represents the sequential number series (starting with ‘001’) of subsequent
capitalized/major repair/rehabilitation works projects that shall be implemented
within the Road Section, while the last segment shall be the start of chainage
number where the project is implemented.
Example:
Subsequent Project recognition:

(Same road section, renumbered chainage)
S02725LZ 001 200
New Chainage (200 – 850)
New SL for Subsequent project recognition
S02725LZ 002 1400
Another New Chainage (1400 – 1750)
New SL for Subsequent project recognition
The third segment represents the chainage of the Road Section that uses
the start of the chainage using a minimum of three-digit code, and may end up
having a length of about 6-digit depending on the length of the road section in the
DEO. For example, if the chainage starts at 0 use ‘000’ or if it starts at say 45 use
‘045’, but if the chainage starts at 1020 then the last segment would be ‘1020’,
regardless of where the chainage of the project ends.
For purposes of accounting, if the chainage in a road project is not

specified, the Chief Accountant shall coordinate with the Planning Engineer or RBIA

Page | 60
Coordinators to determine the specific chainage of that particular road project
before the SL can be setup in the eNGAS/FiMS. If the Planning Engineer or RBIA
Coordinator is unable to provide the necessary chainage/ information, the
Accountant shall inform the concerned Head of Office who shall be held responsible
for obtaining the proper information.
VII.1.b Bridges
The Property Number for Bridges is derived from Bridge ID data

column/field of the RBIA, with an added 3-digit code reserved for the Subsidiary
Ledger identification in the Accounting records, for the subsequent
capitalized/major repair/rehabilitation to the bridge structure.
Similar to the recognition of roads, the last segment of the SL code is

formatted as “INR” (which simply means initial recognition) instead of ‘000’ to
avoid duplication with the succeeding SLs for the same bridge structure.
Examples:
B00018LT INR
San Juanico Br. (Special Bridge)
Subsequent Project recognition (Same Bridge):

B00018LT 001
SL for First major work
San Juanico Br. (Special Bridge)
Unlike the PPE number for Roads, PPE number for bridges has only two
segments, which is the 8-digit Bridge ID from the RBIA data, and the additional 3-
digit code provided by the FS that is reserved for the setup of SL for the subsequent
major works to be undertaken in the same bridge structure.
On the subsequent recognition of CY 2015 completed Bridge Structure

projects, the first segment of the Property number remains as is for the same
Bridge Structure, and the last 3-digit segment represents sequential number series
(starting with ‘001’) of subsequent capitalized/major repair/rehabilitation works
projects that shall be implemented within the same structure.

Page | 61
VII.1.c Flood Control Structures
While Roads and Bridges have its own Asset Identifier maintained in the
RBIA, the Flood Control Structure does not have a database maintained in an
automated system that would keep track all the assets and its corresponding
subsequent major works.
The FS took the responsibility to gather the data utilized for the initial
recognition of Flood Control Structures from 199 offices of the department with
decentralized operation and accounting system. The data that was provided by the
DEO between October and November 2015 for existing Flood Control Structures
as of December 31, 2014, as endorsed by the BOM does not have Unique Flood
Control Structure Identifiers. As a consequence, the FS formulated a Property
number for the Flood Control Structures based on the available reports.
The Property Number for Flood Control is structured as follows:
No.
Sequence of Segment Name Segment Description
digits
Prefix Identifier which means Flood
1 2 FC Prefix
Control
2 2 Region Code UACS Region Code
Last 3-digit of the UACS Lower Level
3 3 DEO Code Operating Segment of the
Organization Code
Series for the number of Structures
4 5 FC Structure series
within the DEO
Code reserved for the SL identification
in the Accounting records for the
5 3 SL Record Number subsequent capitalized/major
repair/rehabilitation to the respective
structure
Similar to the recognition of roads and bridges, the last segment of the SL
code is formatted as “INR” (which simply means initial recognition) instead of ‘000’
to avoid duplication with the succeeding SLs for the same structure.

Page | 62
Example:
FC 10 147 00011 INR
Series No. of FCS within the DEO
UACS DEO (LLOU last 3-digit) Code
UACS Region Code
Flood Control (Prefix) Identifier
Subsequent Project recognition (Same Flood Control Structure):
FC 10 147 00011 001
SL for First major work
Series No. of FCS within the DEO
UACS DEO (LLOU last 3-digit) Code
UACS Region Code
Flood Control (Prefix) Identifier
On the subsequent recognition of CY 2015 completed Flood Control

projects for existing structures, the first four segments of the Property number
remains as is for the same Flood Control Structure, and the last 3-digit segment
represents sequential number series (starting with ‘001’) of subsequent
capitalized/major repair/rehabilitation works projects that shall be
implemented within the same structure.
On the subsequent recognition of CY 2015 completed Flood Control

projects for new structures, the first three segments of the Property number
remains as is for the same DEO, and the fourth segment represents sequential
number series from the last number series utilized. For example, if the last number
of Flood control structure in the DEO was ‘‘FC-10-147-00012-001”, then the PPE
number of the new structure is “FC-10-147-00013-001”.

Page | 63
If the Flood Control Project is to be implemented by the CO or RO, the SL
code that shall be used for the CIP account will be the PMS Project ID assigned by
the Planning Service through the Project Monitoring System (PMS) or the PCMA
Project Component ID from the Multi-Year Programming System (MYPS), as the
case maybe. The Project ID shall be used for both the CIP and PPE accounts by
the Implementing Office (CO/RO).
Upon project completion, as the transfer is recognized in the books of the

concerned DEO, a new PPE Number is setup in accordance with rules and
procedures specified above in this section.
VII.2 DESCRIPTION
The description of the asset that includes Road name, road classification, location,
surface type, pavement type, carriageway width, number of lanes, chainage start and
end, and the length of the specific chainage for Roads. For Bridges, description of the
asset includes the Bridge name, type, length (in meters), the road name where the bridge
is located, and the location as to specific Barangay, Municipality/City and the Province.
For Flood Control Structures, the description of the asset includes the Flood Control
Structure Name, the Structure Type, the Location, and Length of the structure.
VII.2.a Roads
The description for Roads is derived by combining the road name,

functional classification, surface type, pavement type, carriageway width, number
of lanes, start chainage, end chainage, and length (in meters) data columns/field
from the data structure of the RBIA. In addition, the location of the road should
also be included/specified.
In setting up the Subsidiary Leger (SL) in accounting records, the PMS

Project ID or the PCMA/MYPS Project Component ID must be indicated upfront as
the prefix of the description to facilitate future reconciliation between the physical
and financial records.
VII.2.b Bridges
The description for Bridges is derived by combining the bridge name, bridge
type, bridge length, road name, barangay, municipality and province data
columns/field from the data structure of the RBIA.


Page | 64
The description for Flood Control Structures is a combination of the Name

of Structure, the Type of Structure, Name of River and Road (where the flood
control structure is located), the Length of the structure (in meter), the barangay
and municipality (location), and the station limits data columns of the
Listings/Inventory of Flood Control Structure provided by the BOM.

VII.3 ESTIMATED USEFUL LIFE
Estimated useful life is the expected life span of the assets to be productive based
on normal wear and tear condition. For infrastructure assets of the department, this is the
estimated useful Life provided under DO 176, series of 2015, and in the Depreciation
Section of this manual.
Useful Life is the period over which an asset is expected to be available for use by
an entity; or the number of production or similar units expected to be obtained from the
asset by an entity.18
In the case of conflict between the Estimated Life provided in this manual and the
estimated life provided under Sec. 27 Chapter 10 of the GAM and/or other related COA
Issuances, the GAM or other COA issuances shall prevail.
VII.4 DATE ACQUIRED
This is the date when the asset is available for use, and the depreciation starts.
Generally, for infrastructure assets, the acquisition date must be the actual date of project
completion based upon the Certificate of Completion.
VII.4.a Roads
In the initial recognition of infrastructure assets, the acquisition date for

Roads is taken from the year-end of the “year_last_surfacing” or “reconstruction
year” columns from the data structure of the RBIA, whichever comes later. Since
18

Page | 65
the RBIA usually only has Year, the date utilized is “12/31/” and year
indicated/available in RBIA data.
For the subsequent recognition of infrastructure assets, the acquisition

date for roads shall be the actual date of completion of the road projects based on
the Certificate of Completion.
VII.4.b Bridges
In the initial recognition of Bridges in December 2015, for bridge projects

completed as of December 31, 2014 and prior, the acquisition date for Bridges is
derived from the year-end of the “year_of_construction” or “actual_year” columns
from the data structure of the RBIA, whichever comes later.
For the subsequent recognition however, the acquisition date for bridges
shall be the actual date of completion of the bridge projects based on the
Certificate of Completion.
In the initial recognition of Flood Control Structures in December 2015, for

flood control projects completed as of December 31, 2014 and prior, the
acquisition date is taken from the year-end of the Date of Construction column
from the Listings/Inventory of Flood Control Structure provided by the BOM. If the
“year of construction” data is not available, then December 31, 1964 was utilized
presuming the asset is fully depreciated.
For the subsequent recognition however, the acquisition date for flood
control structures shall be the actual date of completion of the Flood Control
projects based on the Certificate of Completion.
VII.5 RESPONSIBILITY CENTER CODE
After the completion of the project, when the CIP is transferred to PPE, the
Responsibility Center (RC) Code to be used shall be the code of the Implementing Office
(i.e. CO, RO or DEO).
For completed projects transferred from the implementing office (RO/CO) to the
concerned DEO who has the jurisdiction of the asset and where the asset is to be recorded
or recognized, the permanent RC code of the PPE shall be the UACS Organization Code of
that DEO.
The concerned DEO shall be the one responsible for the administration and
maintenance of that particular asset.

Page | 66
VII.6 DEPRECIATION TAG
This is used to tag an asset indicating whether an infrastructure assets is subject

to depreciation or not.
Under the eNGAS, Code 1 indicates that the asset is depreciable, while code 0
means asset is not depreciable. If the Depreciable column field of the asset is tagged as
0 in eNGAS, the eNGAS will not generate monthly depreciation expense for that particular
asset.
Initially when an SL of the infrastructure asset is setup in the eNGAS, it is tagged

as “1” to indicate that the asset is depreciable and for the system to be able to generate
the monthly depreciation automatically. When the PPE becomes fully depreciated, the
system will no longer include such PPE in the generation of the monthly depreciation.
On the other hand, if a PPE is tagged as “0” in the SL setup, such PPE will not also
be included in the generation of monthly depreciation.
VII.7 ACQUISITION COST
Acquisition cost is the total cost incurred initially to acquire or construct a particular
infrastructure asset and the incidental costs subsequently incurred until such time that the
infrastructure project is completed and the asset is available for use.
Cost is the amount of cash or cash equivalents paid and the fair value (FV) of the
other consideration given to acquire an asset at the time of its acquisition or
construction.19
In the initial recognition of infrastructure assets during December 2015 covering

infrastructure projects completed as of December 31, 2014 and prior years, this acquisition
cost was computed based on the Estimated Replacement Cost provided by the Bureau of
Construction which was subsequently updated, thus, the accounting records were
accordingly adjusted.
VII.7.a Roads
For Roads, the acquisition cost used during initial recognition was derived
from the Estimated Replacement Cost for Work Item of Projects for reconstruction
of two-lane Roads, provided by the DPWH Bureau of Construction (BOC).
19

Page | 67
The Table of Estimated Cost provided by the BOC attached as Appendix H
of this manual, contains three (3) different slab thicknesses for two-lane road at
different cost (per Km) which varies from region to region.
Example of the Table of Estimates for Roads:
For newly reconstructed two-lane Road:
Estimated Cost per Km

Thickness
NCR REG I
Concrete:
Recons PCC 230mm 13,584,584.64 13,254,367.54
Recons PCC 280mm 15,512,384.78 15,137,710.41
Recons PCC 300mm 16,291,180.55 15,898,263.11
Asphalt:
Recon AC 50mm 11,314,384.26 13,052,426.57
Recon AC 80mm 15,306,929.42 18,380,285.91
Recon AC 100mm 17,746,809.97 21,725,791.47
In all instances, if the thickness of the road is not among those enumerated
in the table of estimates, the cost is derived from the average of the three (3)
different thicknesses available in the table, applied proportionately.
Example:
For newly reconstructed two-lane Road:
Estimated Cost per Km

Thickness
NCR REG I
Concrete:
Recons PCC 230mm 13,584,584.64 13,254,367.54
Recons PCC 280mm 15,512,384.78 15,137,710.41
Recons PCC 300mm 16,291,180.55 15,898,263.11
Average = 270mm 15,129,383.32 14,763,447.02
Asphalt:
Recon AC 50mm 11,314,384.26 13,052,426.57
Recon AC 80mm 15,306,929.42 18,380,285.91
Recon AC 100mm 17,746,809.97 21,725,791.47
Average = 77mm 14,789,374.55 17,719,501.32

Page | 68
Based on the average thickness computed in the above table, revalued cost
of a newly constructed 1 km two-lane concrete road in NCR with a slab thickness
of 200mm is:
Thickness of the road 200
Divided by Average thickness for Concrete

Road as computed in the above table / 270
Multiplied by Average Cost for Concrete

Road as computed in the above table x 15,129,383.32
----------------------
The estimated replacement cost is 11,206,950.61
===========
This cost is for a two-lane road, so for a four-lane road for example, the
computed amount to be reflected in eNGAS is:
Cost for a 2-lane 11,206,950.61
Divided by 2 to get the cost per lane /2
Multiplied by 4 (the total # of lanes) x4

----------------------
===========
If the inventory record from RBIA does not contain slab thickness, the cost
is derived by using the minimum thickness provided in the estimate, (i.e. for
Asphalt – use the 50mm thickness, and for concrete – use the 230mm thickness
as the base.
For subsequent completed Road projects, the acquisition cost shall be the
actual disbursements made during project implementation until such time that the
project is completed and the CIP account is transferred to PPE – Infrastructure
Asset account.
VII.7.b Bridges
For Bridges, the acquisition cost used during initial recognition was derived
from the Estimated Replacement Cost of Bridge Structure per Linear Meter (Lm)
for New Construction of Concrete and Steel Bridge Structure, as provided by the
DPWH Bureau of Construction (BOC).

Page | 69
The Table of Estimated Cost provided by the BOC attached as Appendix I
of this manual contains different types of bridge structure at different bridge site
condition which varies from region to region.
Example of the Table of Estimate for Bridge Structures
Bridge Site Condition / Estimated Cost per Linear Meter

Type of Bridge
NCR CAR
Structure
DRY OR LOW WATER LEVEL:
PSC GIRDER BRIDGE
WITH BORED PILE 476,965.30 493,816.12
FOUNDATION
PSC GIRDER BRIDGE
WITH R. C. PILE 473,901.99 471,145.76
FOUNDATION
RCDG BRIDGE WITH R. C.
331,350.34 328,807.27
PILE FOUNDATION
SINGLE SPAN RCDG
BRIDGE WITH R. C. PILE 278,066.14 275,255.58
FOUNDATION
HIGH OR DEEP WATER LEVEL:

STEEL TRUSS WITH
1,188,883.05 1,190,465.78
BORED PILE FOUNDATION
STEEL TRUSS WITH R. C.
1,190,477.85 1,172,467.56
PILE FOUNDATION
STEEL GIRDER WITH
1,129,076.09 1,110,548.44
STEEL GIRDER WITH R. C.
895,003.61 881,193.54
PILE FOUNDATION
In all instances, if the type of bridge structure is not identified among those
enumerated in the table of estimates, the cost is derived from the average of the
eight (8) different types available in the table.
Example:

Page | 70
For newly constructed Bridge – Concrete Bridge Structure:

Type of Bridge
NCR CAR
Structure
PSC GIRDER BRIDGE
WITH BORED PILE 476,965.30 493,816.12
FOUNDATION
PSC GIRDER BRIDGE
WITH R. C. PILE 473,901.99 471,145.76
FOUNDATION
331,350.34 328,807.27
PILE FOUNDATION
SINGLE SPAN RCDG
FOUNDATION

STEEL TRUSS WITH
1,188,883.05 1,190,465.78
1,190,477.85 1,172,467.56
PILE FOUNDATION
STEEL GIRDER WITH
1,129,076.09 1,110,548.44
895,003.61 881,193.54
PILE FOUNDATION
Average 745,465.55 740,462.51
Based on the average computed in the above table, revalued cost of a

newly constructed concrete Bridge in NCR with a length of 108 linear meters is:
Average Cost for Concrete Bridge as

computed in the above table 745,465.55
Multiplied by Bridge length x 108

----------------------
===========

Page | 71
For Newly constructed Bridge – Steel Bridge Structure:

Type of Bridge NCR CAR
Structure
PSC GIRDER BRIDGE
WITH BORED PILE 623,677.78 620,151.86
FOUNDATION
PSC GIRDER BRIDGE
WITH R. C. PILE 530,321.09 522,673.43
FOUNDATION
526,259.09 541,523.80
PILE FOUNDATION
SINGLE SPAN RCDG
FOUNDATION

STEEL TRUSS WITH
1,261,384.96 1,246,348.01
1,180,142.82 1,160,038.88
PILE FOUNDATION
STEEL GIRDER WITH
1,243,824.48 1,243,700.70
1,245,285.63 1,225,576.98
PILE FOUNDATION
Average 891,836.19 884,943.36
Based on the average cost estimate computed in the above table, revalued
cost of a newly constructed steel Bridge in Cordillera Administrative Region (CAR)
with a length of 94 linear meters is:
Average Cost for Steel

Bridge as computed in the above table 884,943.36
Multiplied by
Bridge length (in linear meters) x 94
----------------------
===========
For subsequent completed Bridge projects, the acquisition cost shall be the
actual disbursements made during project implementation until such time that the
project is completed and the CIP account is transferred to PPE – Infrastructure
Asset account.

Page | 72
For Flood Control Structures, the acquisition cost is derived from the
Estimated Replacement Cost of Flood Control Structure per Linear Meter (Lm),
according to type of structure, which varies from region to region, as provided by
the DPWH Bureau of Construction (BOC).
The Table of Estimated Cost provided by the BOC attached as Appendix J

of this manual contains different types of flood control structure which varies from
region to region.
Example:
Cost per Linear Meter

Type of Flood Control Structure
Region III Region XI
1. Grouted Riprap, ( H = 3 meter) 6,734.03 7,045.24
2. Grouted Riprap with Steel Sheet
Pile Foundation, ( H = 4.307 m 77,889.06 90,438.21
w/ 6.00 m pile )
3. Grouted Riprap with Concrete
Sheet Pile Foundation, ( H = 77,807.70 83,228.67
4.307 m w/ 6.00 m pile )
4. Rubble Concrete Revetment
10,656.59 11,337.66
(Spread Type I), ( H = 3.00 m )
5. Stone Masonry, ( H = 3.00 m ) 14,788.17 15,663.24
6. Concrete Slope Protection
(Reinforced Concrete Type II), ( 12,674.85 13,690.88
H = 3.00 m )
7. Reinforced Concrete Revetment
with Steel Pile Foundation (2 91,967.61 105,345.11
Berms), ( H = 6.50 m )
8. Reinforced Concrete Revetment
with Steel Pile Foundation (3 102,410.50 116,374.94
Berms), ( H = 9.50 m )
9. Gravity Wall (Type I), ( H =
64,975.66 68,933.11
5.00 m )
10. Gabion/Mattress Slope
43,747.30 47,123.38
Protection, ( H = 4.00 m )
11. Bio-Engineering Solutions
(Coco-Net, Coco-Log & 28,441.77 28,230.14
Hydroseeding), ( H = 21.00 m )

Page | 73
Cost per Linear Meter
Type of Flood Control Structure
Region III Region XI
12. Bio-Engineering Solutions
(Coco-Net, Coco-Log & Vetiver 28,912.79 29,162.68
Grass), ( H = 21.00 m )
13. Earthfill Dike (Type I), ( H =
31,048.14 32,836.17
2.50 m )
14. Boulder Spur Dike (Type II), ( H
65,569.95 66,377.37
= 3.80 m )
15. Gabions Revetment (Pile-Up
53,099.21 56,913.55
Type), ( H = 7.00 m )
Unlike Roads and Bridges, the initial acquisition cost of Flood Control
Structures does not apply the averaging method. Instead, it is based on the
specific type of flood control structure enumerated in the table in Appendix K.
Based on the above table, the estimated replacement cost of a newly

constructed flood control structure - Concrete Slope Protection (Reinforced
Concrete Type II), ( H = 3.00 m ) in Region III with a length of 200 linear meters
is computed as follows:
Estimated cost of Concrete Slope

Protection (Reinforced Concrete Type II),
(H = 3.00 m) based on the above table 12,674.85
Multiplied by
Flood Control Structure length (in linear meters) x 200
----------------------
===========
In another example, again based on the above table, estimated

replacement cost of a newly constructed flood control structure which is a
Gabion/Mattress Slope Protection, ( H = 4.00 m ) in Region XI with a length of 54
linear meters is:
Estimated cost of Gabion/Mattress Slope

Protection, (H = 4.00 m)
based on the above table 47,123.38
Multiplied by
Flood Control Structure length (in linear meters) x 54
----------------------
===========

Page | 74
The initial cost estimate for the recognition of Flood Control Structures is a
matter of best judgment considering that the description of projects or structures
contained in the inventory submitted by the DEOs as forwarded by the BOM to the
FS does not always correspond with the description in the table of estimate
provided by the BOC. In these cases, the FS had to analyze the inventory per
record and determine what type of structure in the submitted inventory that best
corresponds with the described structure in the estimate of BOC. There is a
possible risk that the cost may not be fair for records/projects with incorrect or
misleading description.
For subsequent completed Flood Control projects, the acquisition cost shall
be the actual disbursements made during project implementation until such time
that the project is completed and the CIP account is transferred to PPE –
Infrastructure Asset account.
VII.8 ACCUMULATED DEPRECIATION
Cumulative amount of depreciation based on the systematic allocation of the

depreciable amount of an asset over its useful life. For infrastructure assets of the
department, the accumulated depreciation is arrived at by dividing the acquisition cost of
the asset over its useful life, with no residual value being considered.
Residual Value is the equivalent to at least five percent (5%) of the cost of an
asset that the entity would currently obtain from disposal of the asset, after deducting the
estimated costs of disposal, if the asset were already of the age and in the condition
expected at the end of its useful life, unless a more appropriate percentage is determined
by an entity based on their operation.20
Considering that there is no scrap or salvage expected to be recovered from the

infrastructure assets at the end of the asset's useful life or when it is demolished or
destroyed, no residual value shall be recognized in computing the depreciation of
Infrastructure Assets. This means that the depreciation is allocated at 100% of the cost
of the infrastructure asset, and the monthly depreciation expenses is arrived at by dividing
the total cost of the asset by the total number of months of its estimated useful life.
VII.8.a Roads
In the initial recognition during December 2015, for projects completed as

of December 31, 2014 and prior years, the Accumulated Depreciation for Road
Infrastructure was arrived at by dividing the Acquisition Cost based on the estimate
as explained above, by the estimated useful life, multiplied by the number of
expired years from the date of acquisition up to December 31, 2014.
20

Page | 75
Example:
A newly constructed asphalt road asset with an estimated replacement cost

of 10,956,241.50, completed on December 31, 2012 and an estimated useful life
of 10 years is depreciated as of December 31, 2014 as follows:
Expired life is:

Cut-off Date 2014-12-31
Minus Acquisition or the Completion Date 2012-12-31
---------------
Expired Life (2 years) 2-00-00
=======
Then, the estimated Accumulated Depreciation as of 12/31/2014 is:
Estimated Replacement Cost 10,956,241.50

Divided by Estimated Useful Life / 10
--------------------
Annual Depreciation 1,095,624.15
Multiplied by the Expired Life (2 years) x2
--------------------
Accumulated Depreciation, December 31, 2014 2,191,248.30
==========
After the initial recognition in December, 2015 for projects completed as of

December 31, 2014, accumulated annual depreciation for CY 2015 using the above
methods was also recognized. The pro-forma accounting entries for the
recognition of annual depreciation in CY 2015 are found in Section VI of this
manual.
For subsequent completed projects, the annual depreciation shall be

computed by dividing the Acquisition Cost (Actual Disbursements of the project)
by the Estimated Useful Life of the infrastructure asset.
Starting January 1, 2016 and onwards, depreciation expense is setup every

month using the above method and the pro-forma accounting entries to record
the monthly depreciation of Infrastructure Assets is also provided in Section VI of
this manual.
By utilizing the eNGAS, the depreciation can be automatically generated in

the system and computed monthly or one-twelfth of the annual depreciation.
Based on the data in the preceding example, the monthly depreciation is:

Page | 76
Annual Depreciation 1,095,624.15
Divided by 12 months / 12
-------------------
Monthly Depreciation Expense 91,302.01
=========
VII.8.b Bridges
In determining the depreciation cost, the method and procedure used for
Road and Bridge infrastructures are the same.
Accumulated depreciation as of December 31, 2014 is arrived by dividing

the Acquisition Cost by the estimated useful life multiplied by the number of
expired years from the date of acquisition up to December 31, 2014, while the
annual depreciation for 2015 was derived by simply dividing the Acquisition Cost
with the Estimated Useful Life.

this manual.
Like roads and bridges, the depreciation cost for flood control structures is
also generated using the same method and procedure.
Accumulated depreciation as of December 31, 2014 is arrived by dividing

the Acquisition Cost by the estimated useful life multiplied by the number of
expired years from the date of acquisition up to December 31, 2014, while the
annual depreciation for 2015 was derived by simply dividing the Acquisition Cost
with the Estimated Useful Life.

this manual.
VII.9 REMARKS
This column field is proposed to be included in the Infrastructure Asset Registry

and is reserved for any additional information needed to be disclosed about the asset like

Page | 77
the current status based on the actual physical count or inspection such as “Serviceable”
or “Non-Serviceable”, “For Major Repair”, “Under Repair”, etc.
Sec. VIII – PERIODIC RECONCILIATION
The Finance Service, Planning Service, Bureau of Maintenance, Bureau of Construction,

and the PMO for Flood Control Projects shall ensure that a periodic reconciliation between the
financial and physical data is being conducted at least once a year.
The periodic reconciliation of the infrastructure assets data at least once every year shall
be directly supervised by the Chief Accountants of the Central Office, Regional and District
Engineering Offices in coordination with the Planning Service, Bureau of Construction, Bureau of
Maintenance, in the Central Office, the PMO for Flood Control, the Planning Division in the
Regional Office, Planning Section in the District Office, the designated RBIA Coordinator, and all
others concerned in the implementation of the RBIA and Flood Control Structures/Projects in the
Central, Regional and DEOs, respectively.
VIII.1 PROCEDURE FOR THE PERIODIC RECONCILIATION
The Planning Service (PS), shall be responsible for providing to the FS the updated
Physical Inventory data consolidated as a whole, on Roads and Bridges based on the
information generated from the RBIA, while the BOM shall also be responsible for
providing updated consolidated Physical Inventory data on Flood Control Structures based
on completed Flood Control Projects, until such time that a new Infrastructure Asset
Registry System is implemented in all the DPWH Implementing Offices.
The submission of Physical Inventory data by concerned Offices to the FS shall be

done not later than November 30 of the year starting CY 2016 and every year thereafter
to give ample time for the Accounting Division to reconcile with the disbursements or
financial data prior to the annual closing of the Books of Accounts on December 31. This
physical inventory will include the initial recognition and all subsequently completed
projects as of the physical inventory date.
In accordance with Section V.2 of this manual, the Planning and/or Construction
Section in the DEOs shall provide the Finance Section the List of Completed Projects during
the current year, not later than November 30 of the year starting CY 2016 and every year
thereafter.
VIII.1.a - Roads and Bridges
1. The Accounting Unit of the DEO obtains the Physical Inventory generated
from the RBIA from the Planning Section;

Page | 78
2. Generate or extract from eNGAS the PPE Ledger Card or the SL for
Infrastructure Assets (Road Network) covering the reconciliation period;
3. Match the Road Section ID or the Bridge ID and description from the
Physical Inventory generated from the RBIA with the SL Code and
description in the Accounting records;
4. Analyze the differences between the two sets of records;
5. Note the differences, prepare a list for records with discrepancies between
the RBIA inventory and the accounting (SL) records;
6. Prepare a separate list for any item that exist in the RBIA inventory but are
not found in the accounting (SL) records;
7. Prepare another list for any item that exist in the accounting (SL) records
but are not in the RBIA inventory;
8. Provide copy of the reconciliation report to the concerned office (Planning

and Construction Sections);
9. The concerned offices shall analyze and take appropriate action

immediately before the year-end closing of books;
10. Prepare the adjusting journal entries as may be necessary.
VIII.1.b - Flood Control Structures
1. The Accounting Unit of the DEO obtains the Physical Inventory from the
Maintenance Section;
2. Generate or extract from eNGAS the PPE Ledger Card or the SL for
Infrastructure Assets (Flood Control Structures) covering the reconciliation
period;
3. Match the description from the Physical Inventory from the Maintenance
Section with the SL description in the Accounting records;
4. Analyze the differences between the two sets of records;
5. Note the differences, prepare a list for records with discrepancies between
the Maintenance Section inventory and the accounting (SL) records;
6. Prepare a separate list for any item that exist in the Maintenance Section
inventory but are not found in the accounting (SL) records;

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7. Prepare another list for any item that exist in the accounting (SL) records
but are not in the Maintenance Section inventory;
8. Provide copy of the reconciliation report to the concerned office

(Maintenance Section);
9. The concerned offices shall analyze and take appropriate action

immediately before the year-end closing of books;
10. Prepare the adjusting journal entries as may be necessary.
Sec. IX - CONTROL AND ACCOUNTABILITY
The Head of Office, agency or department shall be responsible for the control and
accountability including safeguarding of the infrastructure assets over which he or she has
jurisdiction with. The Chief Accountant or Head of the Accounting Unit/Section/Division shall
likewise be responsible for ensuring that the infrastructure assets within their jurisdiction are
properly recognized in the books of accounts in adherence to this manual and the existing
accounting and auditing laws, rules and regulations.
Sec. X – ADOPTION AND ENFORCEMENT
This manual shall be adopted by all offices of the department. The Finance Service of the
DPWH Central Office and Finance Division of the Regional Offices shall enforce the
implementation of this manual.
Sec. XI – DISCLAIMER
Should any provision or part of this manual is found to be inconsistent with the related
provisions of GAM, and any questions, suggestions, or comments regarding this manual shall be
referred to the FS Director for resolution.
Sec. XII – REPEALING CLAUSE
Previous issuances of the Department or any part thereof that are inconsistent with the
provisions in this manual are hereby repealed and/or amended accordingly.

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Sec. XIII – GLOSSARY OF TERMS
Acronym Full Name

AC Asphalt Cement
ASP Application Support Person
AUC Application User Coordinator
BFP Bureau of Fire Protection
BMS Bridge Management System
BOC Bureau of Construction
BOM Bureau of Maintenance
CAR Cordillera Administrative Region
CIP Construction in Progress
CO Central Office
COA Commission on Audit
CY Calendar Year
DBM Department of Budget and Management
DEO District Engineering Office
DITSO District Information Technology Support Officer
DMA Design Management Application
DND Department of National Defense
DO Department Order
DOF Department of Finance
DPWH Department of Public Works and Highways
DRRMC Disaster Risk Reduction and Management Council
EAO Engineering and Administrative Overhead
eBudget Electronic Budget System (eNGAS Budget Module)
eNGAS Electronic New Government Accounting System
ePLC Electronic Project Life Cycle System
EXE Executable (file)
ExIS Executive Information System
FC Flood Control
FIAT FS Infrastructure Asset Team
FiMS Financial Management System
FS Finance Service
FV Fair Value
FY Fiscal Year
GAA General Appropriation Act
GAM Government Accounting Manual
GIS Geographic Information System
H Height
ICT Information and Communication Technology
ID Identification (number)
iFMW Integrated Financial Management Warehouse

Page | 81
Acronym Full Name
IG Instructors Guide
IMS DPWH Information Management Service
INR Initial Recognition
IPSAS International Public Sector Accounting Standards
JEV Journal Entry Voucher
Kms Kilometres
LM Linear Meters
MFO/PAP Major Final Output / Program Activity Project
MMDA Metro Manila Development Authority
MYPS Multi Year Programming System
NCR National Capital Region
NEP National Expenditure Program
NGAS New Government Accounting System
PCC Plain Cement Concrete
PCMA Project Contract Management Application
PD Presidential Decree
PMO Project Management Office
PMS Project Monitoring System
PNP Philippine National Police
PPA Project, Program, Activity
PPE Property, Plant, and Equipment
PPMP Project Procurement Management Plan
PPSAS Philippine Public Sector Accounting Standards
PS Planning Service
RBIA Road and Bridge Information Application
RC Responsibility Center
RITSO Regional Information Technology Support Officer
RO Regional Office
ROW Right of Way
RPCPPE Report on the Physical Count of Property Plant and Equipment
RPI Registry of Public Infrastructure
SL Subsidiary Ledger
SQL Structured Query Language (database)
TBD To Be Determined
TCT Transfer of Certificate of Title
TOT Training of Trainers
UACS Unified Accounts Code Structure

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Appendix A – DO #176 (2015) – Recognition of Infrastructure Assets

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Appendix B – DO #185 (2015) – Trust Receipts Accounting

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Appendix C – National Roads Summary – By Surface Type

NATIONAL ROAD LENGTH BY SURFACE TYPE , CONDITION AND FUNCTIONAL CLASSIFICATION
Nationwide Summary (In Km)
As of 15 December 2014
Functional Classification
Surface Type Condition Rating Grand Total %
Primary % Secondary % Tertiary %
Good 783.90 2.41 2,752.59 8.46 2,396.93 7.37 5,933.42 18.24
Fair 1,042.88 3.21 3,368.06 10.35 2,176.90 6.69 6,587.84 20.25
Poor 629.02 1.94 1,383.75 4.25 1,005.18 3.09 3,017.95 9.28
Concrete
Bad 323.26 0.99 663.80 2.04 655.44 2.02 1,642.50 5.05
No Assessment 235.71 0.72 398.67 1.23 206.89 0.64 841.27 2.59
Concrete Total 3,014.77 9.27 8,566.86 26.33 6,441.34 19.81 18,022.97 55.41
Good 1,882.42 5.79 1,677.72 5.16 1,103.09 3.39 4,663.23 14.34
P
Fair 882.14 2.71 778.26 2.39 503.68 1.55 2,164.08 6.65
a
Poor 572.85 1.76 427.24 1.31 241.89 0.74 1,241.97 3.81
v Asphalt
Bad 362.90 1.12 299.66 0.92 170.95 0.53 833.51 2.57
e
No Assessment 327.58 1.01 446.64 1.37 116.48 0.36 890.70 2.74
d
Asphalt Total 4,027.88 12.39 3,629.51 11.15 2,136.09 6.57 9,793.48 30.11
Good 2,666.32 8.20 4,430.31 13.62 3,500.02 10.76 10,596.65 32.58
Fair 1,925.02 5.92 4,146.32 12.74 2,680.58 8.24 8,751.92 26.90
Total
Poor 1,201.87 3.70 1,810.98 5.56 1,247.07 3.83 4,259.92 13.09
Paved
Bad 686.16 2.11 963.45 2.96 826.39 2.55 2,476.00 7.62
Length
No Assessment 563.29 1.73 845.31 2.60 323.37 1.00 1,731.97 5.33
Total Paved 7,042.65 21.66 12,196.37 37.48 8,577.43 26.38 27,816.45 85.52
Good 1.24 - 134.06 0.41 324.69 1.00 459.99 1.41
Fair 5.01 0.02 736.23 2.26 738.32 2.27 1,479.56 4.55
Poor 6.87 0.02 438.26 1.35 857.24 2.64 1,302.37 4.01
Gravel
Bad - - 166.34 0.51 363.47 1.12 529.81 1.63
No Assessment 4.62 0.01 379.90 1.17 501.65 1.54 886.17 2.72
U Gravel Total - 0.05 1,854.79 5.70 2,785.37 8.57 4,657.90 14.32
n Earth Fair - - - - 0.25 - 0.25 -
p Poor - - - - 3.56 0.01 3.56 0.01
a Bad - - 0.13 - 21.37 0.07 21.50 0.07
v No Assessment - - 0.08 - 26.76 0.08 26.84 0.08
e Earth Total - - 0.21 - 51.94 0.16 52.15 0.16
d Good 1.24 - 134.06 0.41 324.69 1.00 459.99 1.41
Fair 5.01 0.02 736.23 2.26 738.57 2.27 1,479.81 4.55
Total
Poor 6.87 0.02 438.26 1.35 860.80 2.65 1,305.93 4.02
Unpaved
Bad - - 166.47 0.51 384.84 1.19 551.31 1.70
Length
No Assessment 4.62 0.01 379.98 1.17 528.41 1.62 913.01 2.80
Total Unpaved 17.74 0.05 1,855.00 5.70 2,837.31 8.73 4,710.05 14.48
Good 2,667.56 8.20 4,564.37 14.03 3,824.71 11.76 11,056.64 33.99
Fair 1,930.03 5.94 4,882.55 15.00 3,419.15 10.51 10,231.73 31.45
Poor 1,208.74 3.72 2,249.24 6.91 2,107.87 6.48 5,565.85 17.11
SUMMARY
Bad 686.16 2.11 1,129.92 3.47 1,211.23 3.74 3,027.31 9.32
No Assessment 567.91 1.74 1,225.29 3.77 851.78 2.62 2,644.98 8.13
Total 7,060.39 21.71 14,051.37 43.18 11,414.74 35.11 32,526.50 100.00

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Appendix D – National Roads by DEO – Length by Surface Type

NATIONAL ROAD LENGTH BY SURFACE TYPE
Per Region and DEO
(In Km)
Paved Unpaved
Region / District Engineering Grand
Office (DEO) Total
Concrete Asphalt Total Gravel Earth Total
National Capital Region 408.68 738.46 1,147.14 - - - 1,147.14
Las Pinas-Muntinlupa DEO 3.85 43.86 47.71 - - - 47.71
Malabon-Navotas DEO 38.03 3.74 41.77 - - - 41.77
Metro Manila 1st DEO 39.08 138.10 177.18 - - - 177.18
Metro Manila 2nd DEO 35.88 92.19 128.07 - - - 128.07
Metro Manila 3rd DEO 63.99 37.09 101.08 - - - 101.08
North Manila DEO 71.60 75.46 147.06 - - - 147.06
Quezon City 1st DEO 77.35 86.98 164.33 - - - 164.33
Quezon City 2nd DEO 57.48 101.18 158.66 - - - 158.66
South Manila DEO 21.42 159.87 181.29 - - - 181.29
Region I 791.60 822.13 1,613.73 48.22 1.42 49.64 1,663.37
Ilocos Norte 1st DEO 63.86 103.75 167.61 - - - 167.61
Ilocos Norte 2nd DEO 160.40 52.83 213.23 22.79 - 22.79 236.02
Ilocos Sur 1st DEO 35.23 42.99 78.22 - - - 78.22
Ilocos Sur 2nd DEO 213.07 64.20 277.27 24.87 1.42 26.29 303.56
La Union 1st DEO 56.01 65.05 121.06 0.03 - 0.03 121.09

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
La Union 2nd DEO 33.95 92.21 126.16 0.52 - 0.52 126.68
Pangasinan 1st DEO 32.02 110.44 142.46 - - - 142.46
Pangasinan 2nd DEO 53.43 116.56 169.99 - - - 169.99
Pangasinan 3rd DEO 114.22 102.24 216.46 - - - 216.46
Pangasinan 4th DEO 29.41 71.86 101.27 - - - 101.27
Cordillera Adm. Region 1,255.15 130.25 1,385.40 816.73 5.47 822.20 2,207.60
Abra DEO 100.07 35.04 135.11 41.79 - 41.79 176.90
Apayao 1st DEO 27.62 3.21 30.83 89.91 1.55 91.46 122.29
Apayao 2nd DEO 64.99 1.82 66.81 145.41 0.25 145.66 212.47
Baguio City DEO 80.32 31.57 111.89 - - - 111.89
Benguet 1st DEO 217.09 29.85 246.94 14.43 - 14.43 261.37
Benguet 2nd DEO 158.52 9.77 168.29 69.02 - 69.02 237.31
Ifugao 1st DEO 73.63 9.22 82.85 73.18 3.67 76.85 159.70
Ifugao 2nd DEO 125.79 2.26 128.05 67.94 - 67.94 195.99
Kalinga DEO 212.04 2.60 214.64 183.83 - 183.83 398.47
Mt.Province DEO 195.08 4.91 199.99 131.24 - 131.24 331.23
Region II 1,227.87 440.75 1,668.62 241.20 1.54 242.74 1,911.36

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Batanes DEO 61.36 2.05 63.41 12.18 - 12.18 75.59
Cagayan 1st DEO 258.88 37.26 296.14 39.04 0.33 39.37 335.51
Cagayan 2nd DEO 163.40 8.46 171.86 42.16 0.34 42.50 214.36
Cagayan 3rd DEO 94.22 67.32 161.54 21.77 - 21.77 183.31
Isabela 1st DEO 94.73 63.29 158.02 3.09 0.12 3.21 161.23
Isabela 2nd DEO 79.29 65.01 144.30 2.21 - 2.21 146.51
Isabela 3rd DEO 53.99 37.70 91.69 - - - 91.69
Isabela 4th DEO 74.98 43.87 118.85 - - - 118.85
Nueva Vizcaya 1st DEO 82.58 34.57 117.15 11.39 - 11.39 128.54
Nueva Vizcaya 2nd DEO 144.66 36.15 180.81 48.28 - 48.28 229.09
Quirino DEO 119.78 45.08 164.86 61.08 0.75 61.83 226.69
Region III 1,082.69 1,164.94 2,247.63 97.07 - 97.07 2,344.70
Aurora DEO 189.02 6.75 195.77 59.43 - 59.43 255.20
Bataan 1st DEO 45.57 70.05 115.62 - - - 115.62
Bataan 2nd DEO 97.97 87.45 185.42 22.46 - 22.46 207.88
Bulacan 1st DEO 57.94 84.70 142.64 - - - 142.64
Bulacan 2nd DEO 105.51 91.51 197.02 3.26 - 3.26 200.28

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Nueva Ecija 1st DEO 128.53 143.02 271.55 1.42 - 1.42 272.97
Nueva Ecija 2nd DEO 123.20 121.82 245.02 7.39 - 7.39 252.41
Pampanga 1st DEO 113.14 86.05 199.19 2.87 - 2.87 202.06
Pampanga 2nd DEO 43.87 33.99 77.86 - - - 77.86
Pampanga 3rd DEO 14.19 35.94 50.13 - - - 50.13
Tarlac 1st DEO 123.37 149.61 272.98 - - - 272.98
Tarlac 2nd DEO 24.50 78.15 102.65 0.24 - 0.24 102.89
Zambales 1st DEO 3.34 140.92 144.26 - - - 144.26
Zambales 2nd DEO 12.55 34.99 47.54 - - - 47.54
Region IV-A 855.71 1,504.04 2,359.75 148.01 - 148.01 2,507.76
Batangas 1st DEO 16.76 146.15 162.91 - - - 162.91
Batangas 2nd DEO 73.32 73.15 146.47 0.21 - 0.21 146.68
Batangas 3rd DEO 34.45 71.39 105.84 3.71 - 3.71 109.55
Batangas 4th DEO 16.56 120.70 137.26 - - - 137.26
Cavite 2nd DEO 87.00 151.31 238.31 - - - 238.31
Cavite DEO 60.27 140.27 200.54 - - - 200.54
Laguna 1st DEO 52.60 101.29 153.89 - - - 153.89

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Laguna 2nd DEO 10.26 84.08 94.34 - - - 94.34
Laguna 3rd DEO 3.84 94.15 97.99 3.28 - 3.28 101.27
Quezon 1st DEO 102.21 99.22 201.43 12.48 - 12.48 213.91
Quezon 2nd DEO 39.76 70.79 110.55 - - - 110.55
Quezon 3rd DEO 218.87 24.62 243.49 102.83 - 102.83 346.32
Quezon 4th DEO 112.28 122.22 234.50 25.51 - 25.51 260.01
Rizal 1st DEO 5.85 92.90 98.75 - - - 98.75
Rizal 2nd DEO 21.70 111.80 133.50 - - - 133.50
Region IV-B 1,532.08 150.91 1,682.99 611.05 3.67 614.72 2,297.70
Marinduque DEO 169.27 16.08 185.35 14.35 - 14.35 199.70
Mindoro Occidental DEO 265.61 6.65 272.26 71.72 3.67 75.39 347.65
Mindoro Occidental Sub-DEO 39.92 2.58 42.50 30.10 - 30.10 72.60
Mindoro Oriental DEO 99.57 48.14 147.71 - - - 147.71
Palawan 1st DEO 246.13 - 246.13 98.98 - 98.98 345.11
Palawan 2nd DEO 198.95 19.80 218.75 231.64 - 231.64 450.39
Palawan 3rd DEO 174.28 15.33 189.61 54.95 - 54.95 244.56
Romblon DEO 202.04 3.52 205.56 102.33 - 102.33 307.89

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Southern Mindoro DEO 136.31 38.80 175.11 6.98 - 6.98 182.09
Region V 1,310.52 813.62 2,124.14 217.04 3.23 220.27 2,344.41
Albay 1st DEO 23.89 51.34 75.23 - - - 75.23
Albay 2nd DEO 59.15 58.58 117.73 6.73 - 6.73 124.46
Albay 3rd DEO 108.75 60.34 169.09 14.46 - 14.46 183.55
Camarines Norte DEO 77.53 133.42 210.95 20.95 3.23 24.18 235.13
Camarines Sur 1st DEO 39.54 19.57 59.11 - - - 59.11
Camarines Sur 2nd DEO 54.90 63.80 118.70 1.38 - 1.38 120.08
Camarines Sur 3rd DEO 191.16 31.76 222.92 46.66 - 46.66 269.58
Camarines Sur 4th DEO 46.50 51.31 97.81 - - - 97.81
Camarines Sur 5th DEO 11.82 92.59 104.41 - - - 104.41
Catanduanes DEO 217.17 - 217.17 97.39 - 97.39 314.56
Masbate 1st DEO 159.04 34.21 193.25 5.29 - 5.29 198.54
Masbate 2nd DEO 47.23 71.43 118.66 - - - 118.66
Masbate 3rd DEO 82.37 0.15 82.52 24.18 - 24.18 106.70
Sorsogon 1st DEO 103.88 80.02 183.90 - - - 183.90
Sorsogon 2nd DEO 87.59 65.10 152.69 - - - 152.69

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Region VI 1,950.63 851.89 2,802.52 201.61 0.23 201.84 3,004.36
Aklan DEO 91.44 77.98 169.42 1.05 - 1.05 170.47
Antique DEO 235.11 83.36 318.47 20.23 - 20.23 338.70
Bacolod City DEO 47.60 28.39 75.99 - - - 75.99
Capiz 1st DEO 87.05 30.86 117.91 0.90 - 0.90 118.81
Capiz 2nd DEO 204.69 6.61 211.30 14.65 - 14.65 225.95
Guimaras DEO 100.35 28.36 128.71 0.25 - 0.25 128.96
Iloilo 1st DEO 93.07 70.85 163.92 0.62 - 0.62 164.54
Iloilo 2nd DEO 212.78 103.52 316.30 41.54 - 41.54 357.84
Iloilo 3rd DEO 119.66 63.84 183.50 - - - 183.50
Iloilo 4th DEO 80.56 40.29 120.85 11.82 0.23 12.05 132.90
Iloilo City DEO 40.50 50.21 90.71 - - - 90.71
Negros Occidental 1st DEO 279.37 94.51 373.88 56.86 - 56.86 430.74
Negros Occidental 2nd DEO 116.82 15.50 132.32 10.34 - 10.34 142.66
Negros Occidental 3rd DEO 127.51 111.27 238.78 43.35 - 43.35 282.13
Negros Occidental 4th DEO 114.12 46.34 160.46 - - - 160.46
Region VII 1,243.77 915.60 2,159.37 122.09 17.70 139.78 2,299.16

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Bohol 1st DEO 174.13 53.35 227.48 11.81 - 11.81 239.29
Bohol 2nd DEO 158.88 35.41 194.29 15.63 - 15.63 209.92
Bohol 3rd DEO 205.20 31.50 236.70 6.20 - 6.20 242.90
Cebu 1st DEO 103.37 18.47 121.84 - - - 121.84
Cebu 2nd DEO 32.42 87.15 119.57 4.31 - 4.31 123.88
Cebu 3rd DEO 78.34 86.89 165.23 4.68 - 4.68 169.91
Cebu 4th DEO 77.32 150.29 227.61 16.06 3.13 19.19 246.80
Cebu 5th DEO 15.58 60.68 76.26 - - - 76.26
Cebu 6th DEO 20.72 58.99 79.71 - - - 79.71
Cebu City DEO 30.15 101.85 132.00 - - - 132.00
Negros Oriental 1st DEO 116.79 34.52 151.31 32.18 14.37 46.55 197.86
Negros Oriental 2nd DEO 126.13 28.08 154.21 14.11 0.20 14.31 168.52
Negros Oriental 3rd DEO 79.00 98.93 177.93 17.11 - 17.11 195.04
Siquijor DEO 25.74 69.49 95.23 - - - 95.23
Region VIII 1,757.86 619.38 2,377.24 145.19 9.56 154.75 2,531.99
Biliran DEO 142.57 9.18 151.75 0.37 - 0.37 152.12
Eastern Samar DEO 174.68 147.36 322.04 3.10 - 3.10 325.14

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Leyte 1st DEO 94.28 26.66 120.94 11.72 - 11.72 132.66
Leyte 2nd DEO 141.82 50.74 192.56 14.25 3.48 17.73 210.29
Leyte 3rd DEO 126.50 17.00 143.50 29.39 6.09 35.48 178.98
Leyte 4th DEO 164.65 25.14 189.79 12.40 - 12.40 202.19
Leyte 5th DEO 184.29 22.36 206.65 - - - 206.65
Northern Samar 1st DEO 153.90 52.11 206.01 37.15 - 37.15 243.16
Northern Samar 2nd DEO 120.34 4.63 124.97 16.31 - 16.31 141.28
Samar 1st DEO 38.03 105.23 143.26 - - - 143.26
Samar 2nd DEO 108.20 115.61 223.81 4.37 - 4.37 228.18
Southern Leyte DEO 269.19 17.39 286.58 11.62 - 11.62 298.20
Tacloban City DEO 39.40 25.98 65.38 4.52 - 4.52 69.90
Region IX 743.20 398.28 1,141.48 471.86 7.03 478.89 1,620.37
Isabela City DEO 17.61 6.96 24.57 - - - 24.57
Zamboanga City DEO 79.88 63.76 143.64 2.48 - 2.48 146.12
Zamboanga del Norte 1st DEO 39.08 111.33 150.41 18.01 - 18.01 168.42
Zamboanga del Norte 2nd DEO 81.27 62.75 144.02 123.91 0.02 123.93 267.95
Zamboanga del Norte 3rd DEO 81.24 65.87 147.11 78.44 - 78.44 225.55

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Zamboanga del Sur 1st DEO 165.53 30.94 196.47 49.63 0.52 50.15 246.62
Zamboanga del Sur 2nd DEO 123.35 23.60 146.95 162.62 6.49 169.11 316.06
Zamboanga Sibugay 1st DEO 56.13 10.86 66.99 13.61 - 13.61 80.60
Zamboanga Sibugay 2nd DEO 99.12 22.21 121.33 23.19 - 23.19 144.52
Region X 1,033.80 441.49 1,475.29 447.43 0.77 448.20 1,923.49
Bukidnon 1st DEO 127.19 48.10 175.29 84.46 - 84.46 259.75
Bukidnon 2nd DEO 111.85 78.67 190.52 27.53 - 27.53 218.05
Bukidnon 3rd DEO 128.29 26.73 155.02 168.72 - 168.72 323.74
Cagayan de Oro City 1st DEO 34.67 9.60 44.27 0.15 - 0.15 44.42
Cagayan de Oro City 2nd DEO 20.02 17.94 37.96 - - - 37.96
Camiguin DEO 63.90 0.27 64.17 - - - 64.17
Lanao del Norte 1st DEO 135.56 19.43 154.99 57.81 0.25 58.06 213.05
Lanao del Norte 2nd DEO 135.43 14.72 150.15 69.49 - 69.49 219.64
Misamis Occidental 1st DEO 48.29 74.69 122.98 4.71 - 4.71 127.69
Misamis Occidental 2nd DEO 41.31 49.37 90.68 16.00 0.52 16.52 107.20
Misamis Oriental 1st DEO 95.22 57.19 152.41 8.66 - 8.66 161.07
Misamis Oriental 2nd DEO 92.07 44.78 136.85 9.91 - 9.91 146.76

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Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Region XI 956.18 317.02 1,273.20 395.10 - 395.10 1,668.30
Compostela Valley DEO 143.56 85.74 229.30 107.83 - 107.83 337.13
Davao City 2nd DEO 43.31 82.52 125.83 8.88 - 8.88 134.71
Davao City DEO 86.29 26.15 112.44 11.65 - 11.65 124.09
Davao del Norte DEO 158.71 44.63 203.34 34.82 - 34.82 238.16
Davao del Sur 1st DEO 78.45 18.43 96.88 12.50 - 12.50 109.38
Davao del Sur 2nd DEO 87.79 38.45 126.24 157.01 - 157.01 283.25
Davao Oriental 1st DEO 191.16 8.94 200.10 13.52 - 13.52 213.62
Davao Oriental 2nd DEO 166.91 12.16 179.07 48.89 - 48.89 227.96
Region XII 885.80 282.30 1,168.10 371.61 1.54 373.15 1,541.25
Cotabato 1st DEO 202.79 29.94 232.73 79.54 - 79.54 312.27
Cotabato 2nd DEO 206.29 15.47 221.76 37.24 - 37.24 259.00
Cotabato City DEO 18.93 7.03 25.96 - - - 25.96
Sarangani DEO 107.15 153.19 260.34 48.58 - 48.58 308.92
South Cotabato 2nd DEO 75.31 42.33 117.64 - - - 117.64
South Cotabato DEO 107.95 14.01 121.96 56.40 1.46 57.86 179.82
Sultan Kudarat 1st DEO 53.73 13.48 67.21 5.73 - 5.73 72.94

Page | 109
Per Region and DEO
(In Km)
Paved Unpaved
Office (DEO) Total
Sultan Kudarat 2nd DEO 113.66 6.86 120.52 144.12 0.08 144.20 264.72
Region XIII 987.41 202.41 1,189.82 323.72 - 323.72 1,513.54
Agusan del Norte DEO 71.22 49.82 121.04 17.74 - 17.74 138.77
Agusan del Sur 1st DEO 132.59 35.81 168.40 85.57 - 85.57 253.97
Agusan del Sur 2nd DEO 114.34 30.65 144.99 83.77 - 83.77 228.76
Butuan City DEO 63.92 40.60 104.52 11.90 - 11.90 116.42
Dinagat Island DEO 27.22 - 27.22 78.37 - 78.37 105.59
Surigao del Norte 1st DEO 120.74 34.84 155.58 0.45 - 0.45 156.03
Surigao del Norte 2nd DEO 113.56 0.22 113.78 39.32 - 39.32 153.10
Surigao del Sur 1st DEO 214.68 0.57 215.25 6.42 - 6.42 221.67
Surigao del Sur 2nd DEO 129.14 9.90 139.04 0.19 - 0.19 139.23
Grand Total 18,022.95 9,793.47 27,816.42 4,657.92 52.16 4,710.08 32,526.50


Page | 110
Appendix E – Summary of National Bridges
SUMMARY OF EXISTING NATIONAL BRIDGES
By Region and by Bridge Type (In Lm)
As of February 2015
Permanet Bridge Temporary Bridge
Grand Total
Region Concrete Steel Total Bailey Timber Total
Number Length Number Length Number Length Number Length Number Length Number Length Number Length
CAR 216 7,093 88 6,331 304 13,424 31 803 - - 31 803 335 14,227
NCR 327 31,605 12 1,360 339 32,965 - - - - - - 339 32,965
I 447 23,354 79 8,357 526 31,711 3 54 - - 3 54 529 31,765
II 408 20,654 35 5,324 443 25,978 14 239 1 18 15 257 458 26,235
III 631 29,154 56 4,681 687 33,835 2 205 - - 2 205 689 34,040
IV-A 620 17,361 23 801 643 18,162 3 89 1 10 4 99 647 18,261
IV-B 478 17,619 65 2,464 543 20,083 53 1,738 19 221 72 1,959 615 22,042
V 562 18,271 59 3,680 621 21,951 6 103 - - 6 103 627 22,054
VI 613 24,657 117 7,273 730 31,930 5 129 - - 5 129 735 32,059
VII 442 16,589 98 5,512 540 22,101 6 230 - - 6 230 546 22,331
VIII 767 27,676 112 7,001 879 34,677 5 87 1 16 6 103 885 34,780
IX 231 9,707 68 2,853 299 12,560 1 15 - - 1 15 300 12,575
X 331 13,383 71 3,322 402 16,705 3 90 - - 3 90 405 16,795
XI 241 11,303 44 2,378 285 13,681 4 170 - - 4 170 289 13,851
XII 253 9,628 37 1,879 290 11,507 21 786 - - 21 786 311 12,293
XIII 294 11,706 97 6,009 391 17,715 13 410 17 294 30 704 421 18,419
Total 6,861 289,761 1,061 69,225 7,922 358,986 170 5,148 39 559 209 5,707 8,131 364,693

Appendix F – National Bridges by District Office

By DEO and by Bridge Type (In Lm)
As of February 2015
Permanent Bridge Temporary Bridge
Grand Total
National Capital Region 327 31,605 12 1,360 339 32,965 - - - - - - 339 32,965
Las Pinas-Muntinlupa DEO 23 806 - - 23 806 - - - - - - 23 806
Malabon-Navotas DEO 18 1,096 1 40 19 1,136 - - - - - - 19 1,136
Metro Manila 1st DEO 49 9,953 - - 49 9,953 - - - - - - 49 9,953
Metro Manila 2nd DEO 40 6,051 2 244 42 6,295 - - - - - - 42 6,295
Metro Manila 3rd DEO 19 415 - - 19 415 - - - - - - 19 415
North Manila DEO 56 2,814 3 347 59 3,161 - - - - - - 59 3,161
Quezon City 1st DEO 34 1,774 - - 34 1,774 - - - - - - 34 1,774
Quezon City 2nd DEO 38 5,513 2 60 40 5,573 - - - - - - 40 5,573
South Manila DEO 50 3,183 4 669 54 3,852 - - - - - - 54 3,852
Region I 447 23,354 79 8,357 526 31,711 3 54 - - 3 54 529 31,765
Ilocos Norte 1st DEO 41 2,924 12 1,977 53 4,901 - - - - - - 53 4,901

Page | 112
As of February 2015
Grand Total
Ilocos Norte 2nd DEO 66 1,994 8 1,286 74 3,280 - - - - - - 74 3,280
Ilocos Sur 1st DEO 25 808 5 623 30 1,431 - - - - - - 30 1,431
Ilocos Sur 2nd DEO 68 3,032 18 1,137 86 4,169 3 54 - - 3 54 89 4,223
La Union 1st DEO 25 1,326 3 100 28 1,426 - - - - - - 28 1,426
La Union 2nd DEO 44 2,186 4 176 48 2,362 - - - - - - 48 2,362
Pangasinan 1st DEO 31 854 9 451 40 1,305 - - - - - - 40 1,305
Pangasinan 2nd DEO 50 3,025 14 1,898 64 4,923 - - - - - - 64 4,923
Pangasinan 3rd DEO 72 6,276 4 227 76 6,503 - - - - - - 76 6,503
Pangasinan 4th DEO 25 929 2 482 27 1,411 - - - - - - 27 1,411
Cordillera Adm. Region 216 7,093 88 6,331 304 13,424 31 803 - - 31 803 335 14,227
Abra DEO 7 644 9 3,081 16 3,725 1 6 - - 1 6 17 3,731
Apayao 1st DEO 23 540 3 60 26 600 2 168 - - 2 168 28 768
Apayao 2nd DEO 29 829 7 489 36 1,318 5 147 - - 5 147 41 1,465

Page | 113
As of February 2015
Grand Total
Baguio City DEO 10 274 9 353 19 627 - - - - - - 19 627
Benguet 1st DEO 37 1,723 12 525 49 2,248 4 99 - - 4 99 53 2,347
Benguet 2nd DEO 19 445 5 144 24 589 4 119 - - 4 119 28 708
Ifugao 1st DEO 8 309 1 138 9 447 1 32 - - 1 32 10 479
Ifugao 2nd DEO 13 533 - - 13 533 1 15 - - 1 15 14 548
Kalinga DEO 45 1,205 24 965 69 2,170 7 119 - - 7 119 76 2,289
Mt.Province DEO 25 591 18 576 43 1,167 6 98 - - 6 98 49 1,265
Region II 408 20,654 35 5,324 443 25,978 14 239 1 18 15 257 458 26,235
Batanes DEO 18 194 - - 18 194 - - - - - - 18 194
Cagayan 1st DEO 113 4,160 12 1,041 125 5,201 1 18 - - 1 18 126 5,219
Cagayan 2nd DEO 59 1,670 3 1,330 62 3,000 8 127 1 18 9 145 71 3,145
Cagayan 3rd DEO 43 2,050 1 1,102 44 3,152 - - - - - - 44 3,152
Isabela 1st DEO 34 2,993 1 104 35 3,097 - - - - - - 35 3,097

Page | 114
As of February 2015
Grand Total
Isabela 2nd DEO 21 2,660 2 481 23 3,141 - - - - - - 23 3,141
Isabela 3rd DEO 12 361 1 136 13 497 - - - - - - 13 497
Isabela 4th DEO 18 1,142 3 586 21 1,728 - - - - - - 21 1,728
Nueva Vizcaya 1st DEO 33 2,283 2 88 35 2,371 1 24 - - 1 24 36 2,395
Nueva Vizcaya 2nd DEO 32 1,505 2 26 34 1,531 3 33 - - 3 33 37 1,564
Quirino DEO 25 1,636 8 430 33 2,066 1 37 - - 1 37 34 2,103
Region III 631 29,154 56 4,682 687 33,836 2 205 - - 2 205 689 34,041
Aurora DEO 53 4,347 13 973 66 5,320 - - - - - - 66 5,320
Bataan 1st DEO 51 1,496 1 38 52 1,534 - - - - - - 52 1,534
Bataan 2nd DEO 60 1,549 9 208 69 1,757 - - - - - - 69 1,757
Bulacan 1st DEO 58 2,337 3 703 61 3,040 - - - - - - 61 3,040
Bulacan 2nd DEO 46 1,496 3 153 49 1,649 - - - - - - 49 1,649
Nueva Ecija 1st DEO 70 1,930 5 319 75 2,249 - - - - - - 75 2,249

Page | 115
As of February 2015
Grand Total
Nueva Ecija 2nd DEO 51 3,826 3 91 54 3,917 - - - - - - 54 3,917
Pampanga 1st DEO 53 2,807 5 616 58 3,423 2 205 - - 2 205 60 3,628
Pampanga 2nd DEO 25 1,792 - - 25 1,792 - - - - - - 25 1,792
Pampanga 3rd DEO 14 682 4 614 18 1,296 - - - - - - 18 1,296
Tarlac 1st DEO 57 2,127 4 261 61 2,388 - - - - - - 61 2,388
Tarlac 2nd DEO 24 1,262 1 70 25 1,332 - - - - - - 25 1,332
Zambales 1st DEO 51 2,975 4 581 55 3,556 - - - - - - 55 3,556
Zambales 2nd DEO 18 528 1 55 19 583 - - - - - - 19 583
Region IV-A 620 17,360 23 801 643 18,161 3 89 1 10 4 99 647 18,260
Batangas 1st DEO 47 1,515 1 45 48 1,560 - - - - - - 48 1,560
Batangas 2nd DEO 30 1,213 3 84 33 1,297 - - - - - - 33 1,297
Batangas 3rd DEO 31 829 2 79 33 908 - - - - - - 33 908
Batangas 4th DEO 37 768 1 50 38 818 - - - - - - 38 818

Page | 116
As of February 2015
Grand Total
Cavite 2nd DEO 29 725 - - 29 725 2 79 - - 2 79 31 804
Cavite DEO 72 2,474 2 152 74 2,626 - - - - - - 74 2,626
Laguna 1st DEO 40 959 2 62 42 1,021 - - - - - - 42 1,021
Laguna 2nd DEO 30 901 - - 30 901 - - - - - - 30 901
Laguna 3rd DEO 30 477 - - 30 477 1 10 1 10 31 487
Quezon 1st DEO 42 1,475 2 33 44 1,508 - - 1 10 1 10 45 1,518
Quezon 2nd DEO 31 1,000 3 152 34 1,152 - - - - - - 34 1,152
Quezon 3rd DEO 73 2,098 7 144 80 2,242 - - - - - - 80 2,242
Quezon 4th DEO 80 1,626 - - 80 1,626 - - - - - - 80 1,626
Rizal 1st DEO 20 510 - - 20 510 - - - - - - 20 510
Rizal 2nd DEO 28 790 - - 28 790 - - - - - - 28 790
Region IV-B 478 17,618 65 2,464 543 20,082 54 1,738 19 222 73 1,960 616 22,042
Marinduque DEO 37 1,556 1 61 38 1,617 - - - - - - 38 1,617

Page | 117
As of February 2015
Grand Total
Mindoro Occidental DEO 89 5,220 3 231 92 5,451 7 239 - - 7 239 99 5,690
Mindoro Occidental Sub-DEO 13 325 - - 13 325 4 42 - - 4 42 17 367
Mindoro Oriental DEO 47 1,714 - - 47 1,714 1 - - - 1 - 48 1,714
Palawan 1st DEO 55 1,433 4 273 59 1,706 24 516 13 153 37 669 96 2,375
Palawan 2nd DEO 68 2,213 26 1,061 94 3,274 13 361 4 49 17 410 111 3,684
Palawan 3rd DEO 55 1,775 9 389 64 2,164 - - - - - - 64 2,164
Romblon DEO 71 2,145 21 432 92 2,577 3 157 2 20 5 177 97 2,754
Southern Mindoro DEO 43 1,237 1 17 44 1,254 2 423 - - 2 423 46 1,677
Region V 562 18,270 59 3,680 621 21,950 6 102 - - 6 102 627 22,052
Albay 1st DEO 52 1,189 1 36 53 1,225 - - - - - - 53 1,225
Albay 2nd DEO 23 707 3 117 26 824 - - - - - - 26 824
Albay 3rd DEO 47 1,614 16 2,079 63 3,693 - - - - - - 63 3,693
Camarines Norte DEO 65 2,261 4 168 69 2,429 - - - - - - 69 2,429

Page | 118
As of February 2015
Grand Total
Camarines Sur 1st DEO 21 546 7 312 28 858 - - - - - - 28 858
Camarines Sur 2nd DEO 35 1,060 1 55 36 1,115 - - - - - - 36 1,115
Camarines Sur 3rd DEO 44 1,577 13 529 57 2,106 - - - - - - 57 2,106
Camarines Sur 4th DEO 21 559 - - 21 559 - - - - - - 21 559
Camarines Sur 5th DEO 28 1,161 4 118 32 1,279 - - - - - - 32 1,279
Catanduanes DEO 60 2,756 3 113 63 2,869 4 71 - - 4 71 67 2,940
Masbate 1st DEO 32 987 - - 32 987 - - - - - - 32 987
Masbate 2nd DEO 31 696 1 15 32 711 - - - - - - 32 711
Masbate 3rd DEO 7 184 5 117 12 301 2 31 - - 2 31 14 332
Sorsogon 1st DEO 43 1,246 - - 43 1,246 - - - - - - 43 1,246
Sorsogon 2nd DEO 53 1,727 1 21 54 1,748 - - - - - - 54 1,748
Region VI 613 24,658 117 7,273 730 31,931 5 129 - - 5 129 735 32,060
Aklan DEO 29 1,220 9 534 38 1,754 1 52 - - 1 52 39 1,806

Page | 119
As of February 2015
Grand Total
Antique DEO 116 5,428 20 1,774 136 7,202 2 21 - - 2 21 138 7,223
Bacolod City DEO 25 700 1 200 26 900 - - - - - - 26 900
Capiz 1st DEO 28 1,061 2 122 30 1,183 - - - - - - 30 1,183
Capiz 2nd DEO 39 1,743 11 387 50 2,130 - - - - - - 50 2,130
Guimaras DEO 10 357 7 229 17 586 1 16 - - 1 16 18 602
Iloilo 1st DEO 55 2,050 7 680 62 2,730 1 40 - - 1 40 63 2,770
Iloilo 2nd DEO 49 2,431 12 588 61 3,019 - - - - - - 61 3,019
Iloilo 3rd DEO 22 562 5 200 27 762 - - - - - - 27 762
Iloilo 4th DEO 27 1,241 2 206 29 1,447 - - - - - - 29 1,447
Iloilo City DEO 22 1,239 2 436 24 1,675 - - - - - - 24 1,675
Negros Occidental 1st DEO 71 2,331 18 771 89 3,102 - - - - - - 89 3,102
Negros Occidental 2nd DEO 23 1,138 10 648 33 1,786 - - - - - - 33 1,786
Negros Occidental 3rd DEO 77 2,071 7 345 84 2,416 - - - - - - 84 2,416

Page | 120
As of February 2015
Grand Total
Negros Occidental 4th DEO 20 1,086 4 153 24 1,239 - - - - - - 24 1,239
Region VII 442 16,590 98 5,510 540 22,100 6 230 - - 6 230 546 22,330
Bohol 1st DEO 35 841 2 71 37 912 - - - - - - 37 912
Bohol 2nd DEO 47 1,193 14 403 61 1,596 - - - - - - 61 1,596
Bohol 3rd DEO 62 1,412 15 617 77 2,029 5 155 - - 5 155 82 2,184
Cebu 1st DEO 12 352 8 275 20 627 - - - - - - 20 627
Cebu 2nd DEO 31 2,068 2 115 33 2,183 - - - - - - 33 2,183
Cebu 3rd DEO 23 903 21 820 44 1,723 1 75 - - 1 75 45 1,798
Cebu 4th DEO 39 793 10 324 49 1,117 - - - - - - 49 1,117
Cebu 5th DEO 18 621 1 31 19 652 - - - - - - 19 652
Cebu 6th DEO 16 1,727 2 1,494 18 3,221 - - - - - - 18 3,221
Cebu City DEO 39 2,951 - - 39 2,951 - - - - - - 39 2,951
Negros Oriental 1st DEO 32 904 9 491 41 1,395 - - - - - - 41 1,395

Page | 121
As of February 2015
Grand Total
Negros Oriental 2nd DEO 27 772 5 213 32 985 - - - - - - 32 985
Negros Oriental 3rd DEO 48 1,873 9 656 57 2,529 - - - - - - 57 2,529
Siquijor DEO 13 180 - - 13 180 - - - - - - 13 180
Region VIII 767 27,677 112 7,002 879 34,679 5 87 1 16 6 103 885 34,782
Biliran DEO 14 403 18 666 32 1,069 2 27 - - 2 27 34 1,096
Eastern Samar DEO 83 4,278 7 190 90 4,468 1 33 - - 1 33 91 4,501
Leyte 1st DEO 34 986 8 399 42 1,385 - - - - - - 42 1,385
Leyte 2nd DEO 52 2,018 3 76 55 2,094 - - - - - - 55 2,094
Leyte 3rd DEO 42 815 30 850 72 1,665 - - - - - - 72 1,665
Leyte 4th DEO 77 2,319 1 30 78 2,349 - - - - - - 78 2,349
Leyte 5th DEO 89 3,517 20 823 109 4,340 - - - - - - 109 4,340
Northern Samar 1st DEO 85 2,939 3 435 88 3,374 1 12 1 16 2 28 90 3,402
Northern Samar 2nd DEO 35 1,395 1 31 36 1,426 - - - - - - 36 1,426

Page | 122
As of February 2015
Grand Total
Samar 1st DEO 35 1,403 6 663 41 2,066 - - - - - - 41 2,066
Samar 2nd DEO 72 2,487 1 16 73 2,503 - - - - - - 73 2,503
Southern Leyte DEO 138 4,893 13 723 151 5,616 1 15 - - 1 15 152 5,631
Tacloban City DEO 11 224 1 2,100 12 2,324 - - - - - - 12 2,324
Region IX 231 9,707 68 2,852 299 12,559 1 15 - - 1 15 300 12,574
Isabela City DEO 5 213 - - 5 213 - - - - - - 5 213
Zamboanga City DEO 46 1,312 3 163 49 1,475 - - - - - - 49 1,475
Zamboanga del Norte 1st DEO 22 1,680 21 1,094 43 2,774 - - - - - - 43 2,774
Zamboanga del Norte 2nd DEO 26 1,230 11 537 37 1,767 - - - - - - 37 1,767
Zamboanga del Norte 3rd DEO 26 1,396 3 146 29 1,542 - - - - - - 29 1,542
Zamboanga del Sur 1st DEO 31 1,129 4 179 35 1,308 - - - - - - 35 1,308
Zamboanga del Sur 2nd DEO 22 765 22 614 44 1,379 1 15 - - 1 15 45 1,394
Zamboanga Sibugay 1st DEO 15 529 - - 15 529 - - - - - - 15 529

Page | 123
As of February 2015
Grand Total
Zamboanga Sibugay 2nd DEO 38 1,453 4 119 42 1,572 - - - - - - 42 1,572
Region X 331 13,383 71 3,321 402 16,704 3 90 - - 3 90 405 16,794
Bukidnon 1st DEO 37 1,493 11 363 48 1,856 - - - - - - 48 1,856
Bukidnon 2nd DEO 25 860 3 165 28 1,025 - - - - - - 28 1,025
Bukidnon 3rd DEO 39 1,021 10 426 49 1,447 2 50 - - 2 50 51 1,497
Cagayan de Oro City 1st DEO 5 445 - - 5 445 - - - - - - 5 445
Cagayan de Oro City 2nd DEO 11 1,114 - - 11 1,114 - - - - - - 11 1,114
Camiguin DEO 20 566 2 47 22 613 - - - - - - 22 613
Lanao del Norte 1st DEO 15 604 13 487 28 1,091 - - - - - - 28 1,091
Lanao del Norte 2nd DEO 37 1,776 1 104 38 1,880 1 40 - - 1 40 39 1,920
Misamis Occidental 1st DEO 20 779 22 911 42 1,690 - - - - - - 42 1,690
Misamis Occidental 2nd DEO 36 697 3 131 39 828 - - - - - - 39 828
Misamis Oriental 1st DEO 54 2,656 - - 54 2,656 - - - - - - 54 2,656

Page | 124
As of February 2015
Grand Total
Misamis Oriental 2nd DEO 32 1,372 6 687 38 2,059 - - - - - - 38 2,059
Region XI 241 11,302 44 2,379 285 13,681 4 171 - - 4 171 289 13,852
Compostela Valley DEO 57 2,211 11 501 68 2,712 - - - - - - 68 2,712
Davao City 2nd DEO 11 565 1 90 12 655 2 35 - - 2 35 14 690
Davao City DEO 19 1,623 3 123 22 1,746 - - - - - - 22 1,746
Davao del Norte DEO 32 1,411 6 539 38 1,950 - - - - - - 38 1,950
Davao del Sur 1st DEO 30 892 1 25 31 917 - - - - - - 31 917
Davao del Sur 2nd DEO 17 596 5 374 22 970 2 136 - - 2 136 24 1,106
Davao Oriental 1st DEO 37 2,526 5 224 42 2,750 - - - - - - 42 2,750
Davao Oriental 2nd DEO 38 1,478 12 503 50 1,981 - - - - - - 50 1,981
Region XII 253 9,629 37 1,880 290 11,509 21 786 - - 21 786 311 12,295
Cotabato 1st DEO 55 1,974 15 355 70 2,329 8 234 - - 8 234 78 2,563
Cotabato 2nd DEO 33 957 8 1,138 41 2,095 - - - - - - 41 2,095

Page | 125
As of February 2015
Grand Total
Cotabato City DEO 10 579 - - 10 579 - - - - - - 10 579
Sarangani DEO 52 2,701 1 52 53 2,753 - - - - - - 53 2,753
South Cotabato 2nd DEO 20 1,212 - - 20 1,212 - - - - - - 20 1,212
South Cotabato DEO 17 484 1 37 18 521 - - - - - - 18 521
Sultan Kudarat 1st DEO 14 510 - - 14 510 - - - - - - 14 510
Sultan Kudarat 2nd DEO 52 1,212 12 298 64 1,510 13 552 - - 13 552 77 2,062
Region XIII 294 11,707 97 6,009 391 17,716 13 409 17 294 30 703 421 18,419
Agusan del Norte DEO 29 885 12 996 41 1,881 - - - - - - 41 1,881
Agusan del Sur 1st DEO 42 1,552 12 757 54 2,309 - - - - - - 54 2,309
Agusan del Sur 2nd DEO 32 1,217 13 593 45 1,810 7 271 - - 7 271 52 2,081
Butuan City DEO 16 1,372 9 1,306 25 2,678 - - - - - - 25 2,678
Dinagat Island DEO 16 270 2 46 18 316 6 138 17 294 23 432 41 748
Surigao del Norte 1st DEO 42 2,284 10 505 52 2,789 - - - - - - 52 2,789

Page | 126
As of February 2015
Grand Total
Surigao del Norte 2nd DEO 4 97 2 46 6 143 - - - - - - 6 143
Surigao del Sur 1st DEO 89 3,198 26 1,407 115 4,605 - - - - - - 115 4,605
Surigao del Sur 2nd DEO 24 832 11 353 35 1,185 - - - - - - 35 1,185
Total 6,861 289,761 1,061 69,225 7,922 358,986 171 5,147 39 560 210 5,707 8,132 364,693

Page | 127
Region I
Ilocos Sur 1st DEO
Ilocos Sur 2nd DEO

REGION
Ilocos Norte 1st DEO
Ilocos Norte 2nd DEO
5
20
(1) Grouted Riprap, (H = 3 meter)
(2) Grouted Riprap with Steel Sheet Pile
-
Foundation, ( H = 4.307 m w/ 6.00 m pile )
(3) Grouted Riprap with Concrete Sheet

Pile Foundation, ( H = 4.307 m w/ 6.00 m
-
pile )

(4) Rubble Concrete Revetment (Spread
4
2
36
29
119
Type I), ( H = 3.00m)
(5) Stone Masonry, (H = 3.00 m)
18
12
392
342
7
3
13
302
(6) Concrete Slope Protection (Reinforced
Appendix G – Summary of Flood Control Structures
Concrete Type II), (H = 3.00 m )
(7) Reinforced Concrete Revetment with
8
5
47
32
Steel Pile Foundation (2 Berms), ( H = 6.50
m)

-
m)
As of December 2014
(9) Gravity Wall (Type I), ( H = 5.00 m )

TYPE OF STRUCTURE
By Region/DEO and by Type of Structure
(10) Gabion/Mattress Slope Protection, ( H

5
4
95
114
= 4.00 m )
(11) Bio-Engineering Solutions (Coco-Net,

SUMMARY OF EXISTING FLOOD CONTROL STRUCTURES
Coco-Log & Hydroseeding), ( H = 21.00 m)

-

Coco-Log & Vetiver Grass), ( H = 21.00 m )
1
3
19
13
(13) Earthfill Dike (Type I), ( H = 2.50 m )
(14) Boulder Spur Dike (Type II), (H = 3.80

2
31
90
264
m)
(15) Gabions Revetment (Pile-Up Type), (

1
1
95
92
H = 7.00 m )
58
19
26
(16) Unclassified
Page | 128
66
89
166
578
Total
1,430
Region II
Batanes DEO
La Union 1st DEO
La Union 2nd DEO

REGION
Pangasinan 1st DEO
Pangasinan 4th DEO

Pangasinan 3rd DEO
Pangasinan 2nd DEO
2
4
5
4
19
-

-
pile )

64
12
33
196
Type I), ( H = 3.00m)
6
14
104
26
16
98
165
1,319
1
1
225
m)

- m)
As of December 2014

TYPE OF STRUCTURE

3
5
1
1
207
= 4.00 m )


-

-
2

1
5
22
135
m)

1
216
H = 7.00 m )
3
98
10
(16) Unclassified
Page | 129
5
90
34
10
126
171
185
Total
2,406
Isabela 1st DEO
Isabela 4th DEO

Isabela 3rd DEO
Isabela 2nd DEO
Cagayan 1st DEO
Cagayan 3rd DEO

Cagayan 2nd DEO
REGION
Nueva Vizcaya 1st DEO

8
11


pile )

23
16
20
58
Type I), ( H = 3.00m)
7
70
2
40
73
15
20
80
422
591
3
3
4
12
14
14

156
m)

m)
As of December 2014

TYPE OF STRUCTURE

8
8
4
28
17
22
104
= 4.00 m )



6
4
12
m)

18
62
14
62
30
H = 7.00 m )
6
3
8
8
29
10
22
(16) Unclassified
Page | 130
94
90
121
159
136
136
750
663
Total
Region III
Aurora DEO
Quirino DEO
Bataan 1st DEO
Bataan 2nd DEO
Bulacan 1st DEO
Bulacan 2nd DEO

REGION
Nueva Vizcaya 2nd DEO
6
3
7
66
353
236
-

-
pile )

3
1
7
6
31
282
165
Type I), ( H = 3.00m)
74
32
13
14
7
1
49
83
49
263
169
1,349 Concrete Type II), (H = 3.00 m )
6
2
1
30
18
218

m)

-
m)
As of December 2014

TYPE OF STRUCTURE

1
5
93
23
11
= 4.00 m )

1
1

-

2
3
139

103
m)

7
18
12
H = 7.00 m )
6
2
9
81
12
163
(16) Unclassified
Page | 131
98
63
306
231
331
323
104
Total
2,784
Tarlac 1st DEO
Tarlac 2nd DEO
Zambales 1st DEO

Pampanga 1st DEO
Pampanga 3rd DEO

Pampanga 2nd DEO
REGION
Nueva Ecija 1st DEO
Nueva Ecija 2nd DEO
1
8
5
11


pile )

3
2
66
Type I), ( H = 3.00m)
1
9
32 (5) Stone Masonry, (H = 3.00 m)
17
17
19
87
41
371
211

4
64
68
43

m)

m)
As of December 2014

TYPE OF STRUCTURE

9
13
47
= 4.00 m )


7
10
70
14
33

7
96
m)

3
3
1
H = 7.00 m )
3
21
15
(16) Unclassified
Page | 132
-
19
92
113
236
103
401
468
Total
Cavite DEO
Region IV-A
Cavite 2nd DEO

Batangas 1st DEO
Batangas 4th DEO

Batangas 3rd DEO
Batangas 2nd DEO
Zambales 2nd DEO
REGION
5
7
3
17
10
100
-

-
pile )

32
10
49
11
189
Type I), ( H = 3.00m)
1
8
17
155
2
2
59
24
26
15
641

1
1
1

m)

-
m)
As of December 2014
32

TYPE OF STRUCTURE

6
11
= 4.00 m )


-

2

1
m)

-
H = 7.00 m )
1
87
26
(16) Unclassified
Page | 133
8
34
91
30
43
72
63
Total
1,219
Rizal 1st DEO
Laguna 1st DEO
Laguna 3rd DEO
Quezon 1st DEO
Quezon 4th DEO

Quezon 3rd DEO
Laguna 2nd DEO
Quezon 2nd DEO

REGION
2
5
1
42
18


pile )

3
15
75
Type I), ( H = 3.00m)
5
12
41
58
13
20
57
42
265
141 Concrete Type II), (H = 3.00 m )

m)

m)
As of December 2014
24
TYPE OF STRUCTURE

1
2
2
= 4.00 m )



m)

H = 7.00 m )
1
37
32
16
(16) Unclassified
Page | 134
-
32
74
97
97
326
159
156
Total
DEO
Region IV-B
Rizal 2nd DEO
Marinduque DEO
Palawan 1st DEO
Palawan 2nd DEO

REGION
Mindoro Oriental DEO

Mindoro Occidental Sub-
Mindoro Occidental DEO
7
59
391
195
-

-
pile )

62
26
64
335
156
Type I), ( H = 3.00m)
1
3
5
11
142
60
177
3,952
1694
1087
1
4
35
11
13
m)

-
m)
As of December 2014

TYPE OF STRUCTURE

4
79
66
= 4.00 m )


-

1
3
25
19

-
m)

1
2
22
H = 7.00 m )
73
19
58
17
203
(16) Unclassified
Page | 135
-
-
91
409
194
2,026
1,190
Total
5,184
Region V
Romblon DEO
Albay 1st DEO
Albay 3rd DEO

Albay 2nd DEO
Palawan 3rd DEO
REGION
Camarines Norte DEO

Southern Mindoro DEO
1
15
20
10
275
130
-

-
pile )

9
7
5
15
10
10
310
Type I), ( H = 3.00m)
21
73
28
203
9
16
70
39
40
551
107
846
2
9
1
1
3
2
35
m)

-
m)
As of December 2014

TYPE OF STRUCTURE

-
6
3
= 4.00 m )


-

7
3
2
1
1

160
156
m)

-
1
18
H = 7.00 m )
5
16
16
19
12
(16) Unclassified
Page | 136
76
83
119
190
115
130
1,029
Total
1,557
Masbate 1st DEO
Masbate 2nd DEO

Catanduanes DEO
REGION
Camarines Sur 1st DEO
Camarines Sur 5th DEO

Camarines Sur 4th DEO
Camarines Sur 3rd DEO
Camarines Sur 2nd DEO
51
20
30
50


pile )

73
75
13
36
Type I), ( H = 3.00m)
3
1
80
110
3
38
43
16
23
217
2
5
16
m)

m)
As of December 2014

TYPE OF STRUCTURE

= 4.00 m )



4
m)

H = 7.00 m )
(16) Unclassified
Page | 137
-
56
16
92
87
343
211
118
Total
Region VI
Aklan DEO
Antique DEO
Capiz 1st DEO

Masbate 3rd DEO
Bacolod City DEO

Sorsogon 1st DEO
Sorsogon 2nd DEO

REGION
3
53
56
22
870
637
-

-
pile )

15
27
73
251
Type I), ( H = 3.00m)
3
161
9
18
66
22
2,700
1503
1
4
17
m)

-
m)
As of December 2014

TYPE OF STRUCTURE

2
18
100
= 4.00 m )


-

9
2
14

2
1
33
m)

1
17
H = 7.00 m )
12
152
118
(16) Unclassified
Page | 138
36
72
56
85
25
133
2,271
Total
4,315
Iloilo 1st DEO
Iloilo 4th DEO

Iloilo 3rd DEO
Iloilo 2nd DEO
Iloilo City DEO

Guimaras DEO
Capiz 2nd DEO
REGION
Negros Occidental 1st DEO

4
4
87
23


pile )

9
28
18
18
26
44
32
Type I), ( H = 3.00m)
16
13
110
4
4
68
46
932

2
10
m)

m)
As of December 2014

TYPE OF STRUCTURE

6
74
= 4.00 m )


5

14
m)

16
H = 7.00 m )
6
2
2
(16) Unclassified
Page | 139
-
28
30
72
100
136
108
1,149
Total
Region VII
Cebu 1st DEO

Bohol 1st DEO
Bohol 3rd DEO

Bohol 2nd DEO
REGION
Negros Occidental 4th DEO

Negros Occidental 3rd DEO
Negros Occidental 2nd DEO
46
23
36
11
16
32
258
-

-
pile )

58
33
12
11
11
290
Type I), ( H = 3.00m)
1
4
22
168
3
34
26
78
69
34
303
83
45
131
m)

-
m)
As of December 2014

TYPE OF STRUCTURE

45
= 4.00 m )


-

-

1
3
1
12
m)

1
H = 7.00 m )
1
1
92
77
31
11
341
(16) Unclassified
Page | 140
82
35
66
79
282
273
104
Total
1,541
Cebu 6th DEO
Cebu 5th DEO
Cebu 4th DEO
Cebu 3rd DEO
Cebu 2nd DEO
Cebu City DEO

REGION
Negros Oriental 1st DEO
Negros Oriental 2nd DEO

26
39
21
11
13
17
26


pile )

45
30
17
45
Type I), ( H = 3.00m)
27
136
2
1
4
2
37
10
30

1
2

m)

m)
As of December 2014

TYPE OF STRUCTURE

1
3
6
11
24
= 4.00 m )



m)

1
H = 7.00 m )
5
1
8
26
(16) Unclassified
Page | 141
89
70
58
18
18
85
30
264
Total
Region VIII
Biliran DEO
Siquijor DEO
Leyte 1st DEO
Leyte 3rd DEO

Leyte 2nd DEO
Eastern Samar DEO
REGION
Negros Oriental 3rd DEO
84
10
15
340
-

-
pile )

5
8
18
20
57
144
Type I), ( H = 3.00m)
2
49
104
5
19
26
43
10
424
1
50
18
m)

-
m)
As of December 2014

TYPE OF STRUCTURE

42
12
14
= 4.00 m )


-

-

-
1
m)

2
H = 7.00 m )
7
16
112
100
(16) Unclassified
Page | 142
-
96
64
49
63
109
168
Total
1,219
Leyte 5th DEO
Leyte 4th DEO
Samar 1st DEO
Samar 2nd DEO
Tacloban City DEO

Southern Leyte DEO
REGION
Northern Samar 1st DEO
Northern Samar 2nd DEO
19
56
96
15
39


pile )

1
1
5
25
15
12
34
Type I), ( H = 3.00m)
2
2
4
5
1
3
6
28
19
34
37
51
153

6
25

m)

m)
As of December 2014

TYPE OF STRUCTURE

2
2
12
= 4.00 m )



m)

H = 7.00 m )
9
80
(16) Unclassified
Page | 143
89
64
42
24
40
208
120
251
Total
DEO
DEO
DEO
DEO
Region IX
Isabela City DEO

REGION
Zamboanga City DEO
Zamboanga del Sur 2nd

Zamboanga del Norte 1st
Zamboanga del Norte 3rd

Zamboanga del Norte 2nd
Zamboanga del Sur 1st DEO

5
21
39
721
345
242
-

-
pile )

8
65
14
12
16
Type I), ( H = 3.00m)
7
133
3
6
99
26
13
649
501
9 (7) Reinforced Concrete Revetment with

1
10

m)

-
m)
As of December 2014

TYPE OF STRUCTURE

1
16
= 4.00 m )


-

-

-
m)

5
H = 7.00 m )
21
21
(16) Unclassified
Page | 144
24
45
18
113
162
880
285
Total
1,630
DEO
DEO
DEO
DEO
Region X
Bukidnon 1st DEO
Bukidnon 3rd DEO

Bukidnon 2nd DEO
REGION
Zamboanga Sibugay 1st
Cagayan de Oro City 1st

Zamboanga Sibugay 2nd
Cagayan de Oro City 2nd

1
11
41
28
268
-

-
pile )

2
1
14
141
Type I), ( H = 3.00m)
3
15
181
106
8
1
13
29
18
229

66

m)

-
m)
As of December 2014

TYPE OF STRUCTURE

6
15
= 4.00 m )

4

-

-

15
m)

1
H = 7.00 m )
1
17
(16) Unclassified
Page | 145
-
16
23
29
61
42
137
930
Total
DEO
Region XI
Camiguin DEO
REGION
Misamis Occidental 2nd

Lanao del Norte 1st DEO
Misamis Oriental 1st DEO

Lanao del Norte 2nd DEO
Misamis Oriental 2nd DEO

Misamis Occidental 1st DEO
1
7
89
19
793
140
-

-
pile )

75
87
45
Type I), ( H = 3.00m)
7
60
4
1
26
17
113
1,755
6
9
4
14
47
m)

-
m)
As of December 2014
-
TYPE OF STRUCTURE

6
34
= 4.00 m )

4

-

60

-
1
2
12
m)

4
H = 7.00 m )
1
1
2
15
12
(16) Unclassified
Page | 146
-
-
59
48
71
374
173
Total
2,757
Davao City DEO
REGION
Davao City 2nd DEO
Davao del Norte DEO
Davao del Sur 1st DEO
Davao Oriental 1st DEO

Davao del Sur 2nd DEO
Compostela Valley DEO
Davao Oriental 2nd DEO

8
1
90
42
18
358
276


pile )

1
3
6
21
44
Type I), ( H = 3.00m)
3
3
1
8
1
5
84
947
132
247
331
1
4
9

m)

m)
As of December 2014

TYPE OF STRUCTURE

3
7
1
1
6
16
= 4.00 m )


3
1
14
42

m)

4
H = 7.00 m )
5
7
3
(16) Unclassified
Page | 147
52
35
372
170
331
101
649
1,047
Total
Region XII
Sarangani DEO
Cotabato 1st DEO
Cotabato 2nd DEO
Cotabato City DEO

REGION
South Cotabato DEO
Sultan Kudarat 1st DEO

South Cotabato 2nd DEO
40
33
88
165
-

-
pile )

8
45
16
20
Type I), ( H = 3.00m)
2
5
1
5
39
28
29
407
129
165
4
6
11

m)

-
m)
As of December 2014

TYPE OF STRUCTURE

4
5
36
21
= 4.00 m )


-

-

1
m)

-
H = 7.00 m )
3
84
80
(16) Unclassified
Page | 148
-
-
96
49
108
136
343
762
Total
Region XIII
Butuan City DEO
Dinagat Island DEO

REGION
Agusan del Norte DEO
Agusan del Sur 1st DEO

Sultan Kudarat 2nd DEO
Agusan del Sur 2nd DEO
Surigao del Norte 1st DEO

5
7
6
3
4
18
35
206
-

-
pile )

2
8
2
1
4
1
47
Type I), ( H = 3.00m)
1
6
17
10
18
19
12
17
456
216
150
1
2
7
7
1
10
255

228 m)

2

m)
As of December 2014

TYPE OF STRUCTURE

4
3
6
6
14
= 4.00 m )


-

8
1
20
11

-
m)

7
8
20
H = 7.00 m )
1
3
1
21
16
(16) Unclassified
Page | 149
55
25
60
72
30
456
186
Total
1,058
Total
REGION
Surigao del Sur 1st DEO
Surigao del Sur 2nd DEO

Surigao del Norte 2nd DEO
1
131
4,779
-

-
pile )

6
24
2,489
Type I), ( H = 3.00m)
1,864
4
19
12
15,037
Source: Bureau of Maintenance and FS FCS Master File (Dec. 31, 2014)
1,115
m)

2

m)
As of December 2014
40

TYPE OF STRUCTURE

1
797
= 4.00 m )

5

-

286

600
m)

5
390
H = 7.00 m )
1
(16) Unclassified
1,388
Page | 150
34
13
157
Total
28,792
Appendix H – BOC – Estimated Replacement Cost - Roads

Page | 151
Page | 152
Page | 153
Page | 154
Appendix I – BOC – Estimated Replacement Cost - Bridges

Page | 155
Page | 156
Page | 157
Page | 158
Appendix J – BOC – Estimated Replacement Cost – Flood Control

Page | 159
Page | 160
Page | 161
Page | 162
Appendix K - Illustrative Accounting Example
Transaction/Particulars/Account Title Central/Regional Office District Engineering Office

Account Dr Cr Account Code Dr Cr
Code
I - Roads
Recognition of: Marinduque Circumferential Rd, in MARINDUQUE
LONE Congressional District, classified as Other Road of Strategic
Importance, Concrete, with Joint Plain Conc Pvmt, + Dowel, 6.1m
Carriageway, 2-lane, Chainage 119232 - 119390 with a length of 158
meters.
(Road Section ID: S00001MQ; PPE ID: S00001MQINR515; Slab
Thickness: 230mm; Reconstruction Year: 2007; Estimated Useful Life:
20 Yrs; Estimated Cost for Region IV-B P16,207,533.94/km of 2-lane
Road;
a. Initial Recognition (in December 2015)
1. Estimated Replacement Cost
Road Network 10603010-00 2,560,790
Accumulated Surplus/(Deficit) 30101010-00 2,560,790
To record the initial recognition of National
Road with Asset (PPE) No. S00001MQINR515
as Infrastructure Asset of the government, based
on the Physical Inventory generated from RBIA
and the Estimated Replacement Cost from the
Bureau of Construction.
SL = 10603010-00-001-S00001MQINR000
Estimated Cost = (16,207,533.94/1000)x158 =
2,560,790

Page | 163
Code
2. Depreciation
a. Accumulated Depreciation, as of December 31, 2014
Accumulated Surplus/(Deficit) 30101010-00 896,277
Accumulated Depreciation – 10603011-00 896,277
Road Network
To record the accumulated depreciation on
the initial recognition of National Road as
Infrastructure Asset of the government with PPE
No. S00001MQINR515, based on the Physical
Inventory generated from RBIA and the
Estimated Replacement Cost from the Bureau of
Construction.
Expired Life = 2014/12/31 -2007-12-31 = 7 years
Accum. Depreciation, 12/31/2014 =
2,560,790/20 x 7 = 896,277
b. Accumulated Annual Depreciation, CY 2015
Depreciation – Road Network 50501030-01 128,040
Road Network
To record the depreciation expense for CY
2015, for National Road as Infrastructure Asset
of the government, with PPE No.
S00001MQINR515.
(Annual Depreciation = 2,560,790/20 = 128,040)

Page | 164
Code
b. Subsequent Recognition (Completed projects starting January
1, 2015)
1. Project implemented by the DEO: Rehabilitation of the portion

of Marinduque Circumferential Rd, in MARINDUQUE LONE
Congressional District, classified as Other Road of Strategic
Importance, Concrete, with Joint Plain Conc Pvmt, + Dowel, 6.1m
Carriageway, 2-lane, 230mm slab thickness, Chainage 119101 -
119350 with a length of 250 meters, costing P4,567,040,
completed in December 2015.
Affected Chainages:
Chainage 119015 - 119232, length = 217 meters, SL
S00001MQINR514, cost P3,517,035, year last reconstructed
= 2007
Reconstructed portion = 119232-119100 = 132
Cost to be derecognized = 132 / 217 x 3,517,035 =
2,139,395
Accum. Dep'n to be reversed = ((3,517,035/20) x 8) x
(132/217) = 855,758
Chainage 119232 - 119390, length = 158 meters, SL

S00001MQINR515, cost P 2,560,790, year last reconstructed
= 2007
Reconstructed portion = 119350-119232 = 118
Cost to be derecognized = 118 / 158 x 2,560,790 =
1,912,489

Page | 165
Code
Accum. Dep'n to be reversed = [(2,560,790 / 20) x 8] x
(118/158) = 764,995
a. Derecognition of the portion of the Road (Asset) being

replaced/reconstructed, together with the corresponding
depreciation.
Accumulated Depreciation – Road 10603011-00 1,620,753
Network
Road Network 10603010-00 4,051,884
To derecognize portion of the infrastructure
assets for National Road with the corresponding
Asset PPE Identifier/Codes Nos.
S00001MQINR514000 and S00001MQINR515
which is due for replacement/reconstruction.
(SL S00001MQINR514 - 855,758+SL S00001MQINR515 -
764,995 = 1,620,753)
(SL S00001MQINR514 - 2,139,395+SL S00001MQINR515 -
1,912,489 = 4,051,884)
b. Recognition of the newly completed

reconstruction/rehabilitation project.
Road Network (SL 10603010-00 4,567,040
S00001MQ001119101)
CIP – Infrastructure Assets (SL ___________) 10699020-00 4,567,040

Page | 166
Code
To recognize the completion of
replacement/reconstruction project with PMS
Project ID No. _______ of National Road with the
corresponding Asset (PPE) Identifier/Code No.
S00001MQ-001-119101 as Infrastructure Asset
of the government.
2. Monthly Depreciation, CY 2016 and onwards

a. PPE already recognized as of December 31, 2015, with
partial derecognition due to rehabilitation/reconstruction:
Book Value:
Original Cost 2,560,790
Partial derecognition due to 1,912,489
capitalized reconstruction
Adjusted Book Value 648,301
Depreciation Cost:
Remaining Life (20-8) 12 years
Adjusted Annual Depreciation
(648,301 / 12 yrs) 54,025
Adjusted Monthly Depreciation
(648,301/12 yrs /12 mos.) 4,502
Journal Entry:

Page | 167
Code
Road Network
To record the depreciation expense for the
month of January, 2016, for National Road as
Infrastructure Asset of the government, with PPE
No. S00001MQINR515.
b. PPE recognized as of December 2015 and those recognized starting January,

2016
Road Network
month of January, 2016 for National Road as
No.S00001MQ-001-119101 .
[Monthly Dep'n =
(4,567,040/20)/12 = 19,029.33]
3. Projects implemented by CO or RO
Construction of West Coast Road Improvement Project, UI-3:
CP II, Rizal-Calintaan Road Section, K0254+600.00+697.05,
with exceptions, Occidental Mindoro, Loan PH-P247, RUPP
PMS Project ID No. 4B0213H00036, Project Cost P270
Million, Funding Source Code 02101167.

Page | 168
Code
Assume that the project was completed in December, 2015
and the final billing was recorded in the books of the Central
Office on January 11, 2016. Assume further that a Motor
Vehicle was included in the pay items amounting to P1.2M
was turned-over by the Consultants to the Bureau of
Equipment, and based on the Certificate of Registration, this
was purchased on July 1, 2014 in the amount of P1.1M.
a. Reclassification of PPE turned-over from (charged against)
projects as pay items
Motor Vehicles 10606010-00
1,100,000
Accumulated Surplus/(Deficit) 30101010-00
223,929
Accumulated Depreciation-Motor 10606011-00
Vehicles 223,929
CIP – Infrastructure Assets (SL 4B0213H00036) 10699020-00
1,100,000
(Depreciation = 1,100,000 x 0.95 / 84 mos. x 18
mos.)
To recognize the reclassification of CIP to
proper PPE account in connection with the
receipt of turned-over Motor Vehicle charged as
pay item of the Project with PMS Project ID No.
4B0213H00036 - Construction of West Coast
Road Improvement Project, UI-3: CP II, Rizal-
Calintaan Road Section, K0254+600.00+697.05,
with exceptions, Occidental Mindoro, Loan PH-
P247, RUPP.

Page | 169
Code
b. Transfer of CIP to PPE

Road Network (SL S00095MR-001- 10603010-00
000) 268,900,000
CIP – Infrastructure Assets (SL 4B0213H00036) 10699020-00
268,900,000
(Project Cost = 270,000,000 -
1,100,000)
To recognize the transfer of CIP to
Infrastructure Asset account in connection with
the completion of Project with PMS Project ID
No. 4B0213H00036 - Construction of West
Coast Road Improvement Project, UI-3: CP II,
Rizal-Calintaan Road Section,
K0254+600.00+697.05, with exceptions,
Occidental Mindoro, Loan PH-P247, RUPP.
c. Transfer PPE from Other Funds (02101167) to Regular

Fund - 01101101
1. Fund 02101167
268,900,000
Road Network (SL S00095MR- 10603010-00
001-000) 268,900,000

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Code
To derecognize infrastructure project with
PMS Project ID 4B0213H00036 - Construction of
West Coast Road Improvement Project, UI-3: CP
II, Rizal-Calintaan Road Section,
Occidental Mindoro, Loan PH-P247, RUPP, with
the corresponding Asset (PPE) Identifier/Code
No. S00095MR-001-000 to be transferred to the
General Fund (01101101).
2. Fund 01101101
Road Network (SL S00095MR-001- 10603010-00
000) 268,900,000
268,900,000
To recognize infrastructure project with PMS
Project ID 4B0213H00036 - Construction of
West Coast Road Improvement Project, UI-3: CP
II, Rizal-Calintaan Road Section,
Occidental Mindoro, Loan PH-P247, RUPP, with
the corresponding Asset (PPE) Identifier/Code
No. S00095MR-001-000 as transferred from
General Fund (01101101) per JEV No.
____________ dated ___________.

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Code
d. Transfer of PPE from IO to DEO
1. Fund 01101101 - Books of
Implementing Office - CO
268,900,000
Road Network (SL S00095MR- 10603010-00
001-000) 268,900,000
To record the transfer of infrastructure
project with PMS Project ID 4B0213H00036 -
Construction of West Coast Road Improvement
Project, UI-3: CP II, Rizal-Calintaan Road
Section, K0254+600.00+697.05, with
exceptions, Occidental Mindoro, Loan PH-P247,
RUPP, with the corresponding Asset (PPE)
Identifier/Code No. S00095MR-001-000 to
Mindoro Occidental DEO.
2. Fund 01101101 - Books of concerned District - Mindoro

Occidental DEO
Road Network (SL S00095MR-001- 10603010-00 268,900,000
000)

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Code
To record the transfer of infrastructure
project with PMS Project ID 4B0213H00036 -
Construction of West Coast Road Improvement
Project, UI-3: CP II, Rizal-Calintaan Road
Section, K0254+600.00+697.05, with
exceptions, Occidental Mindoro, Loan PH-P247,
RUPP, with the corresponding Asset (PPE)
Identifier/Code No. S00095MR-001-000 from the
Central Office per CO JEV No. _____________
dated __________.
II - Bridges
Recognition of: Haubon Br., Concrete, with a length of 15.6 meters,
and width of 9.46 meters located along Palompon-Isabel-Merida-Ormoc
Rd at San Isidro, Ormoc City, Leyte.
Bridge (PPE) ID: B00226LTINR; Average Estimated
Replacement/Construction Cost of Concrete Bridges in Region VIII
P808,286.43 / Linear Meter; Last construction 1977; Estimated Life 40
yrs; jurisdiction of the DPWH Leyte 4th DEO.

Road Network 10603010-00 12,609,268

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Code
To record the initial recognition of National
Bridge with Asset (PPE) No. B00226LTINR as
Infrastructure Asset of the government, based on
the Physical Inventory generated from RBIA and
the Estimated Replacement Cost from the
Bureau of Construction.
SL = 10603010-00-002-B00226LTINR
Estimated Cost = (808,286.43x15.6
=12,609,268)
2.
Depreciation
a. Accumulated Depreciation, as of December
31, 2014
Accumulated Depreciation – 10603011-00 11,663,573
Road Network
the initial recognition of National Bridge as
No. B00226LTINR, based on the Physical
Inventory generated from RBIA and the
Construction.
Expired Life = 2014/12/31 -1977-
12-31 = 37 years

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Code
Accum. Depreciation, 12/31/2014 =
12,609,268/40 x 37 = 11,663,573

Road Network
2015, for National Road as Infrastructure Asset
of the government, with PPE No. B00226LTINR.
Annual Depreciation =
12,609,268/40 = 315,232

1, 2015)
1. Project implemented by the DEO: PMS Project ID No.

080215H00080, Widening of Permanent Bridge, Haubon Bridge
(B00226LT) along Palompon-Isabel-Merida-Ormoc Road, Ormoc
Road, Ormoc City, completed in December 2015, in the amount
of P11,899,606.
Affected Bridge Structure:
Haubon Br., Concrete, with a length of 15.6 meters, and width
of 9.46 meters located along Palompon-Isabel-Merida-Ormoc
Rd at San Isidro, Ormoc City, Leyte.

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Code
Bridge (PPE) ID: B00226LTINR; Initial recognition Cost of
P9,797,111; Last construction 1977; Estimated Life 40 yrs;
jurisdiction of the DPWH Leyte 4th DEO.
a. Recognition of the newly completed widening project in January 2016.

Road Network (SL B00226LT001) 10603010-00 11,899,606
CIP – Infrastructure Assets (SL 080215H00080) 10699020-00 11,899,606
Project ID No. 080215H00080 of National
Bridge with the corresponding Asset (PPE)
Identifier/Code No. B00226LT001 as

a. PPE already recognized as of December 31, 2015:
Road Network
month of January, 2016, for National Bridge as
No. B00226LTINR.
Monthly Depreciation = (12,609,268/40) / 12 =
26,269

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Code
b. PPE recognized subsequent to the initial recognition in

December 2015:
Road Network
month of January, 2016 for National Bridge as
No. B00226LT001.
Monthly Dep'n =
(11,899,606/40)/12 = 24,791
III - Flood Control Structures
Recognition of: Tagpo Revetment #1 (Upstream), a Bouderfill, RC
Facing, RC Foundation, along Ogsong River with a total length of 78
meters, located at Brgy. Tomolin Ligao City 20+263 - 20+341.
FC Structure (PPE) ID: FC0508200049INR; Estimated Replacement
Cost of Flood Control Structure - Boulder Spur Dike (Type II), ( H = 3.80
m ) in Region V P62,514.19 / Linear Meter; Last construction year - 2003;
Estimated Life 25 yrs; jurisdiction of the DPWH Albay 3rd DEO.

Flood Control Systems 10603020-00 4,876,107
(FC0508200049INR)

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Code
To record the initial recognition of Flood
Control Structure with Asset (PPE) No.
FC0508200049INR as Infrastructure Asset of
the government, based on the Physical Inventory
submitted by Albay 3rd District Engineering
Office as endorsed by the Bureau of
Maintenance, the cost of which is based on the
Construction.
SL = 10603020-00-001-FC0508200049INR
Estimated Cost = 62,514.19 x 78 = 4,876,107
2. Depreciation
a. Accumulated Depreciation, as of December
31, 2014
Accumulated Depreciation – 10603021-00 2,145,487
Flood Control Systems
the initial recognition of Flood Control Structure
as Infrastructure Asset of the government with
PPE No. FC0508200049INR.
Expired Life = 2014/12/31 -
2003/12/31 = 11 years
Accum. Depreciation, 12/31/2014 = (4,876,107 /
25) x 11 = 2,145,487

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Code

Depreciation – Flood Control Systems 50501030-02 195,044
2015, for Flood Control Structure as
No. FC0508200049INR.
Annual Depreciation = 4,876,107
/ 25 = 195,044

1, 2015)
Assumption:
Last number of FC Structure in the DEO during initial recognition:
FC0508200190INR
1. Project implemented by Albay 3rd DEO: PMS Project Id No.

050113F00083, Construction/Improvement of Quinali-Talisay
Nagasgasan Diversion Channel, Oas, Albay, completed in
November 2015, in the amount of P72,595,894.
No specific Flood Control Structure that was previously
recognized in the initial recognition as of December 2015, was
affected.

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Code
a. Recognition of the newly completed construction/improvement project in

January 2016.
Flood Control Systems (SL 10603020-00-001- 10603020-00 72,595,891
FC0508200191001
CIP – Infrastructure Assets (SL 10699020-00- 10699020-00 72,595,891
001-050113F00083)
Project ID No. 050113F00083 of Flood Control
Structure with the corresponding Asset (PPE)
Identifier/Code No. FC0508200191001 as

a. PPE already recognized as of December 31, 2015:
month of January, 2016, for Flood Control
Structure as Infrastructure Asset of the
government, with PPE No. FC0508200049INR.
Monthly Depreciation = 4,876,107
/ 25 / 12 = 16,254

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Code
b. PPE recognized subsequent to the initial recognition in
December 2015:
month of January, 2016, for Flood Control
Structure as Infrastructure Asset of the
government, with PPE No. FC0508200191001.
Monthly Depreciation = 72,595,891 / 25 / 12 =
241,986

Page | 181

Infrastructure Assets Registry Procedure Manual

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Republic of the Philippines

Department of Public Works and Highways

Procedure Manual - Infrastructure Assets Registry

The Procedure Manual on Infrastructure Assets Registry of the DPWH is a significant

Region/Office Name Position (Designation)

Procedure Manual - Infrastructure Assets Registry

SEC. I - INTRODUCTION .............................................................................................6

Procedure Manual - Infrastructure Assets Registry

Procedure Manual - Infrastructure Assets Registry

Procedure Manual - Infrastructure Assets Registry

The purpose of this manual is to promulgate standard procedures in recognizing

Procedure Manual - Infrastructure Assets Registry

Sec. III – APPLICABILITY

Sec. IV – TYPES OF WORKS FOR INFRASTRUCTURE PROJECTS

IV.1 NEWLY CONSTRUCTED/COMPLETED INFRASTRUCTURE PROJECTS

Upon completion of the herein-listed Infrastructure Projects, these shall immediately

Infrastructure Program Of Unit of

Procedure Manual - Infrastructure Assets Registry

IV.2 NEWLY COMPLETED IMPROVEMENTS/BETTERMENTS/ADDITIONS

There are significant improvements/betterments/projects that are considered

Infrastructure Program Of Unit of

Procedure Manual - Infrastructure Assets Registry

In all of these type of improvements/betterments Additional or Replacement, which

Procedure Manual - Infrastructure Assets Registry

Projects that involves reconstruction or replacements of existing Infrastructure

If the newly completed replacements/reconstruction is to be capitalized, this shall

Infrastructure Program Of Work Unit of

Procedure Manual - Infrastructure Assets Registry

If the Accounting Division/Section/Unit cannot easily determine the type of work

For Flood Control Structures, Waterways, if as a result of the implementation of a

Procedure Manual - Infrastructure Assets Registry

IV.4 NEWLY CONSTRUCTED/COMPLETED TRUST PROJECTS

Infrastructure Program Of Work

Procedure Manual - Infrastructure Assets Registry

Procedure Manual - Infrastructure Assets Registry

Sec. V – PHYSICAL INVENTORY

Procedure Manual - Infrastructure Assets Registry

V.1 INITIAL INVENTORY

As published in the 2014 DPWH Atlas, national roads being maintained by

Department of Public Works and Highways

Region Concrete Asphalt Gravel Earth Total

Procedure Manual - Infrastructure Assets Registry

The Summary of NATIONAL ROAD LENGTH BY CLASSIFICATION, SURFACE TYPE

The summary of existing national bridges indicating the types of permanent

V.1.c Flood Control Structures

In accordance with DO 176, series of 2015, all Infrastructure Projects

Procedure Manual - Infrastructure Assets Registry

Based on the available data submitted by the Bureau of Maintenance as of

V.2 UPDATED INVENTORY

Subsequent to the initial recognition in December 2015 covering projects completed

Procedure Manual - Infrastructure Assets Registry

Infrastructure Assets is a stationary system forming a network and serving whole

Infrastructure Projects include the construction, improvement, rehabilitation, demolition,

b. The cost or fair value of the item can be measured reliably;

c. Beneficial ownership and control clearly rest with the government;

d. The asset is used to achieve government objectives; and

e. It meets the capitalization threshold of P15,000.

Procedure Manual - Infrastructure Assets Registry

b. Specialized in nature and do not have alternative uses;

d. May be subject to constraints on disposal.

VI.1 RECOGNITION AND VALUATION

Pursuant to PPSAS 17, public infrastructures shall be recognized as PPE in the

The following are indicators of probable inflow of future economic benefits: