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Tangible Capital Assets (TCAs) are key when it comes to looking at what we have in our city and what it's worth. Not all cities use TCA's to determine their net-worth yet, but Morden is one of not so many that are managing theirs assets through TCAs now. How its works: TCAs are collected by indexing every type of asset (road, waterline, sewer, sidewalk, buildings) by type of asset, age, original cost, replacements cost, life cycle, improvements, realistic life, current condition and 10-20 year capital requirement. They also look at levels of service (current and expected in the near future); future demand through demographic- and population change; lifecycle management through maintenance- and equipment costs as it ages (vs. trade-in value); the cost of ignoring repairs and the decisions to upkeep a road or let it go to sh... you know what. It also factor in anticipated costs of new items or capital projects. 

All in all,TCAs are a way of receiving detailed oversight of the state of our hardware, the worth and the future costs. It is the safest, most detailed and honest way of managing our assets. 

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