Plant & equipment specialists
Asset experts for AASB S2 emissions reporting.
Assera brings plant and equipment expertise to the emissions evidence supporting AASB S2 compliance. We help lenders, lessors and asset owners identify the equipment, understand its use and build traceable reporting inputs.
Specialising in Scope 3 Category 13 (downstream leased assets) and Category 15 (investments, including financed emissions). A scoped pilot reviews a portfolio subset and returns evidence gaps and practical next steps.
Discuss a portfolio pilotStart with the evidence.
Asset registers, lease terms and finance schedules, brought together.
Our capabilities
Know the asset.
See the opportunity.
Specialist advice across the life of a portfolio.
Emissions reporting
Asset evidence and calculations supporting AASB S2 emissions disclosures, with a focus on Scope 3 Category 13 and Category 15.
Strengthen reportingAsset advisory
Portfolio reviews, asset-register reconciliation and inspection. Know what you hold, where the gaps are and what to do next.
Make informed decisionsAsset valuation
Plant and equipment valuations for lending, transactions and financial reporting. A clear basis, supported by market evidence.
Understand valueAsset expertise in practice
Equipment knowledge.
Evidence you can follow.
Equipment identity, configuration and utilisation shape what a portfolio record can support. We connect practical equipment knowledge to activity and finance evidence, making assumptions and gaps visible. Automation helps organise the records; professional judgement guides the review.
Organise asset, activity and finance evidence.
Connect the evidence to defined calculations and reporting boundaries.
Professional judgement over findings, limitations and next steps.
Portfolio review
From records
to a clearer picture.
- Asset register
- Identity & specification
- Valuation
- Basis & supporting evidence
- Utilisation
- Activity & source records
- Reporting
- Methods & limitations
Our work / Mining & resources
A portfolio is more than a list of machines.
For an anonymised mining fleet, asset records and component history provided a basis for valuation, utilisation analysis and emissions reporting.
The work connected equipment evidence to portfolio decisions, while keeping gaps and assumptions visible.
Explore the portfolio exampleHow we begin
What a portfolio pilot covers.
For teams at banks, insurers and asset-owning businesses reviewing equipment portfolios for reporting or an asset decision.
- 01
Agree scope and fees
Review the proposed portfolio subset, purpose, first deliverable and fee basis before work begins.
- 02
Review the records
Examine an asset-register extract, finance terms and available activity records through an agreed information channel.
- 03
Receive the findings
See what the evidence supports, the limitations and practical next steps.
Start with one portfolio
A clear place to begin.
Tell us about the portfolio and the decision it needs to support. We’ll agree the scope and an appropriate channel for records before reviewing an extract.