Executive summary -- Ch. 1. Introduction -- Ch. 2. Asset management: introduction and definition -- Ch. 3. Components of an asset management system -- Ch. 4. Data requirements and analysis procedures -- Ch. 5. Accounting for the capitalisation of assets -- Ch. 6. Performance monitoring -- Ch. 7. Benefits of asset management systems -- Ch. 8. Implementation of asset management systems in OECD member countries -- Ch. 9. Conclusions and recommendations -- Appendix 1. Components of asset management systems in OECD member countries -- Appendix 2. Accounting and capitalisation methods used by OECD member countries -- Appendix 3. Performance indicators used by OECD member countries -- Appendix 4. Examples of specific benefits achieved by OECD member countries -- Appendix 5. Implementation of asset management systems in OECD member countries -- Appendix 6. The use of asset management systems in other sectors -- Appendix 7. Getting started: an asset management development model -- Appendix 8. Members of the group -- References