Non-Current Asset : An asset which has a useful life extending over more than one accounting period (road infrastructure is invariably a non-current asset)
Peter Milne and Kieran Sharp, ARRB Group, and Bob Ungers, consultant, Austroads Glossary of Terms (4th Ed.), Austroads Ltd., Sydney, NSW, Australia 2010. http://www.bicyclensw.org.au/files/u1/Austroads_Gl ossary_of_Terms_4th_edition.pdf (Road Trfc and Transp Sfty - Brit) {529}