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ground area,

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engineering structures:

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level crossings, including appliances to ensure the safety of road traffic,

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superstructure, in particular:

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access way for passengers and goods, including access by road;

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lighting installations for traffic and safety purposes,

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plants for transforming and carrying electric power for train haulage: sub-stations, supply cables between substations and contact wires, catenaries and supports; third rail with supports,

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buildings used by the infrastructure department, including a proportion in respect of installations for the collection of transport charges.

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land,

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roadworks prior to paving:

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pavement and ancillary works:

pavement courses, including waterproofing, verges, central reserve, gullies and other drainage facilities, hard shoulders and other emergency stopping areas, lay-bys and parking places on the open road (roads for access and parking and traffic signs), car parks in built-up areas on publicly owned land, planting and landscaping, safety installations, etc.,

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engineering structures:

bridges, culverts, overpasses, tunnels, structures for protection against avalanches and falling stones, snowscreens, etc.,

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level crossings,

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traffic signs and signalling and telecommunications installations,

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lighting installations,

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toll collection installations, parking meters,

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buildings used by the infrastructure department.

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land,

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channel (earthworks, canal basins and linings, sills, groynes, berms, tow-paths and service roads), bank protection, canal-carrying aqueducts, siphons and conduits, canal tunnels, service basins used exclusively for sheltering vessels,

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works for waterway shut-off and safety, spillways for the discharge by gravity of impounded water, basins and reservoirs for storing water for feeding and regulating water level, water control structures, flow gauges, level recorders and warning devices,

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barrages or weirs (works constructed across the bed of a river to maintain sufficient depth of water for navigation and to reduce the speed of flow by creating pounds or reaches), associated structures (fish ladders, relief channels),

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navigation locks, lifts and inclined planes, including waiting basins and basins for water economy,

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mooring equipment and guide jetties (mooring buoys, dolphins, mooring bitts, bollards, rails and fenders),

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movable bridges,

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installations for channel buoying, signalling, safety, telecommunications and lighting,

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installations for controlling traffic,

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toll collection installations,

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buildings used by the infrastructure department.

1.

2.

Nevertheless, where in respect of the same installation expenditure is borne either directly or indirectly by two or more infrastructure administrations, only such net expenditure as is properly chargeable to each administration shall be included in its accounts. Also, where compensation is granted by the public authorities to certain infrastructure administrations, the amount of such compensation shall be deducted from the expenditure incurred by those administrations. In the case of the railways, the amounts deducted shall be shown separately. Such amounts may relate in particular to compensation received in respect of:

3.

4.

5.

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Investment expenditure (headings A 1, B 1, C 1)

Investment expenditure comprises the total expenditure (in respect of staff, and goods and services provided by third parties) in connection with the construction, extension, reconstruction and renewal of infrastructure installations, including incidental expenses and research costs connected with such work. This definition does not, however, preclude the entry pursuant to provisions of national law of certain minor investment expenditure under the heading ‘Current expenditure’.

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Current expenditure (headings A 2, B 2, C 2)

Current expenditure comprises the total expenditure (in respect of staff, and goods and services provided by third parties) in connection with the upkeep and operation of infrastructure.

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General expenses (headings A 3, B 4, C 4)

General expenses comprise the total expenditure of the departments concerned with administration, supervision and inspection specifically responsible for the creation and management of infrastructure, and also that portion of the expenditure of the general administrative departments directly concerned which is chargeable to infrastructure. General expenses also cover all other expenditure which has not been taken into account directly under any other heading in the forms of accounts.

The expenses covered include in particular the following:

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Expenditure in respect of the upkeep of road surfaces (heading B 20)

This covers principally expenditure in respect of works in connection with the mechanical resistance of roads to the loads applied to them. It includes both expenditure in respect of repairs to the surface for flexible pavements and expenditure in respect of the upkeep of sections for rigid pavements.

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Traffic police (heading B 3)

Expenditure on traffic police comprises the total expenditure of police services chargeable to their traffic supervision and control functions, including expenditure on buildings, vehicles and equipment for the special use of such services.

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Waterway police (heading C 3)

Expenditure on waterway police comprises the total expenditure in respect of waterway police, including expenditure on buildings, wharfs and vessels for the special use of such services.