The study’s goal is to analyse the factors influencing the effectiveness of expense management, particular devaluation expense, for means of transport in transportation enterprises as they transition to greener modes of transport, notably electric modes of transport; in other words, to investigate the Effectiveness of Depreciation Management for Electric Vehicles (EDMEV).

The study will provide a detailed examination on the views of the finance officers and council policies on IA and depreciation information for decision-making by internal and external users. This is an important area because the preparers of GPFRs have a significant influence on the information used for both internal and external purposes. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local authorities and enhance information to be included in council policies (for example accrual budgets and rating estimates) and GPFRs.