The aim of research is to indicate the failure to use information on road depreciation in the process of making decisions about investment into road maintenance. Depreciation as accountancy category has not been sufficiently used as managerial information and its status has been marginalised. A big problem is also the non-defined status of “emergency” maintenance which some legal subjects responsible for road management book as investment maintenance which is used to compensate for the road value, and some as expenditure, in which case the mentioned investments do not even enter the base for depreciation calculation. In writing this paper the data about the book road value were taken into consideration, the amount of depreciation as well as the data about investments into the maintenance on state roads in the period from 2001 to 2008. In data analysis the methodology of descriptive statistics and regression analysis have been implemented. The results of the study of correlation between the value of depreciation and the investment into emergency maintenance have shown that the investment amount is at the level of 74% of the depreciation amount, which indicates the underestimated depreciation rate regarding the fact that roadway condition evaluations are not in harmony with such investment.
Key words: road depreciation, periodic maintenance, road value, road management
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