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The "Analysis of Infrastructure Assets of the National Department of Infrastructure and Transportation" is intended to present the infrastructure assets under the jurisdiction of DNIT and its form of classification, recognition, measurement and disclosure in the financial statements, The main basis is the Brazilian Accounting Standards Applied to the Public Sector, the Accounting Manual Applied to the Public Sector (MCASP) and the Siafi Manual edited by the National Treasury Secretariat (STN), especially the part referring to 020334 - Infrastructure and Cultural Heritage Assets. In DNIT,...