📄 Methodology Report Documentation

📄 QUICK DOCUMENTATION

• Template Files: "Methodology Report - Asset Class" and "Methodology Report - Asset Class Draft"
• Report Type: Word Document
• Primary Purpose: Documents the valuation methodology, assumptions, and parameters used for each asset class
• Key Data Sources: AssetAssumptions, ComponentAssumptions, ValuationProfiles, ValuationProfileScores
• Who Uses This Report: Valuers, Auditors, Finance teams, External reviewers

📋 DETAILED DOCUMENTATION

📊 Overview

The Methodology Report is a comprehensive Word document that details the valuation methodology, assumptions, and parameters used in the valuation process for a specific asset class. It serves as a key documentation element for audit purposes, providing transparency into how values were derived and which assumptions were applied. The report includes sections on unit rates, indices, valuation profiles, component assumptions, and special asset treatments.

🔧 Report Details

• File Path: /Application/Reports/Queries/GetMethodologyReport/GetMethodologyReportQuery.cs
• Generation Method: Word template-based using IDocumentBuilderService to replace content

📋 Report Parameters

Parameter	Type	Required	Default	Description
JobId	int	Yes	None	The ID of the job to generate the report for
AssetClass	string	No	"All"	Generate for a specific asset class or "All"

🔗 Data Sources

• Primary Data Sources:
  • AssetAssumptions
  • ComponentAssumptions
  • ValuationProfileRules
  • ValuationProfiles and ValuationProfileScores
  • InsuranceAssumptions
  • AssetValuations for summary data
• Additional Data Sources:
  • Job
  • Client
  • Subscription

📊 Report Sections

Section Name	Description	Data Source
Cover Page	Report title, entity, job info, and date	Job, Client information
Portfolio Summary	Overview of asset portfolio	AssetValuations summary
Valuation Class	Fair value measurement details	AssetValuations grouped by ValuationClass
Apportionment Unit Rates	Unit rates for apportionment approach	AssetReplacementCostValuations
Direct Cost Unit Rates	Unit rates for direct cost approach	ComponentReplacementCostValuations
Indices	Price indices used for adjustments	AssetAssumptions.Indices
Valuation Profiles	Summary of all valuation profiles used	ValuationProfileRules, ValuationProfiles
Valuation Profile Scores	Detailed consumption score mapping	ValuationProfileScores
Investment Valuations	Special handling for investment assets	Investment assets
Held for Sale Valuations	Special handling for held-for-sale assets	Held-for-sale assets
Highest and Best Use	Assets not at highest and best use	Assets where IsHighestAndBestUse = false
Component Assumptions	All component assumptions by type	ComponentAssumptions
Insurance Assumptions	Insurance valuation parameters	InsuranceAssumptions

📄 Output Format

The report is generated as a Word document (.docx) with professional formatting, tables, and structured sections. Draft reports include a "Draft" watermark. The client logo is included in the report header. A different template is used for IPSAS accounting standard clients.

📋 Delivery Methods

• Default Delivery: Web download through ReportsController
• Available Formats: Word (.docx) for individual asset classes or ZIP archive of Word documents for "All"

📝 Business Rules Applied

• Different report templates are used based on accounting standard (IFRS or IPSAS)
• The report title reflects the job status (draft/final)
• Valuation profiles are linked to specific asset types through ValuationProfileRules
• Only assumptions that have associated assets are included
• Special sections document non-standard valuation approaches (investment, held-for-sale)
• Assets not at highest and best use require valuer notes explaining why

💡 Usage Instructions

This report is generated by calling the GetMethodologyReport endpoint on the ReportsController. It can be generated for a specific asset class or for all asset classes (resulting in a ZIP file with multiple reports). The report is downloaded as a Word document or ZIP archive.

🔒 Regulatory Compliance

The Methodology Report is a critical document for regulatory compliance with:

• IFRS 13/AASB 13: Fair Value Measurement disclosure requirements
• Audit evidence requirements for financial statement preparation
• International Valuation Standards (IVS) documentation requirements
• Public sector financial reporting standards

📝 Customization Options

ℹ️ Note: The report template includes several customization options:

1. Draft status: Draft reports include a watermark and different header
2. Accounting standard: Different templates for IFRS and IPSAS clients
3. Logo placement: Client logo can be positioned in header or cover page
4. Section inclusion: Sections can be toggled based on report parameters