Road infrastructure represents one of a nation's most valuable forms of property, yet its managers often face the challenge of inadequate and fragmented records. In the Slovenian context, a gap exists between the strict legal and accounting obligation to maintain an asset register and the lack of a comprehensive methodology that integrates the technical and financial aspects of management. The purpose of this Master's thesis is to propose a comprehensive and practically applicable model for a fixed asset register, based on a synthesis of international standards (ISO), professional guidelines (PIARC, Austroads), and the requirements of the Slovenian legal and accounting framework (SRS). The work develops a multi-stage methodology encompassing steps for identification, classification, valuation, and data maintenance of individual assets. The usability and feasibility of the proposed methodology are demonstrated through a case study. The result is a conceptual model of an integrated technical-financial register that not only ensures regulatory compliance but also serves as the data foundation for advanced, data-driven decision-making and the future digital transformation of infrastructure management, including BIM and Digital Twins.
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