Capital value is frequently used in connection with the national budget and governing documents, with particular attention given to how the value of the existing road network can be maintained on a long term basis. Consequently there is a need for preparing a methodical basis, both in order to estimate the current value and predict how this value changes as a result of new investments, maintenance work and life time depreciation.

The Ministry of Finance is currently evaluating a new accounting system in government organisations changing from today's cash payment principle to a system based on the accruals concept. If this type of accounting is adopted, asset-liability management will be implemented in the public sector. This will entail that the road system, defined as a "lasting capital equipment" shall be included as part of the Public Roads Administration's accounting system.