The present master's thesis deals with the establishment of a data system to be used for the assessment and calculation of depreciation of public service infrastructure for drinking water supply. The aim of collecting the funds for the restoration of the infrastructure network is to maintain the standard of supply and ensure the functional capacity of the infrastructure. The draft system to be used for the assessment and calculation of depreciation of public service infrastructure was designed by integrating the data from the cadastre of public service infrastructure and the existing data from the register of fixed assets. As it has been found during the course of writing the present thesis that the two sets of data are not consistent and that the data from the register of fixed assets do not show the real value of infrastructure or that the calculation of depreciation based on such register does not ensure a sufficient amount for the replacement of decrepit fixed assets, it is proposed that the assessment of public utility infrastructure be based on the data from the cadastre of public service infrastructure, which are presumed to be the most detailed and precise aggregated data on public utility infrastructure. It is proposed in the thesis that the purchase value of new infrastructure be assessed based on the data from the cadastre and the reference pricelist. A realistic assessment of the value of drinking water supply infrastructure facilitates the collection of sufficient depreciation funds and realistic pricing of drinking water supply. This in turn facilitates compliance with the requirements of EU directives (Commission Directive 2006/111/EC on the transparency of financial relations between Member States and public undertakings as well as on financial transparency within certain undertakings, Directive 2000/60/EC of the European Parliament and of the Council establishing a framework for Community action in the field of water policy) and with the fundamental environmental principles, i.e. the polluterpays principle and the coverage of all costs principle.