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In the framework of the first revision of toll rates calculated before the launch of the HU-GO truck toll collection system in Hungary, in July 2013, the re-determination of the infrastructure costs related to the tolled road network became necessary. Replacement costs of the main road components (considered as being a substitute of asset values) were to be calculated using the so called Synthetic Method, since the net asset values of the tolled road networks weren’t recorded separately in the books of the national road administration. Basic assumptions as well as main steps and results of the calculation of replacement cost (asset value), as well as of the average depreciation key are presented and some relevant conclusions are formulated

Determining the asset value and average depreciation key of a tolled road network