Fact before assumption
We use the strongest available source and clearly label every proxy, limitation and unresolved question.
About
Plant and equipment experts.
Assera brings practical equipment knowledge to emissions reporting that supports AASB S2 compliance, asset advisory and valuation. Asset identity, configuration, condition and utilisation are central to the work.
Our approach
Equipment knowledge behind the numbers.
A finance record can show who borrowed, what was financed and the outstanding exposure. It may not establish the precise asset, its configuration, condition, utilisation or the quality of the evidence behind those facts.
We bring equipment specifications, component history, operating evidence and relevant market information into the review. That knowledge helps test asset descriptions, assess the suitability of estimates and identify where further records or inspection are needed.
AI-assisted processing and reporting automation help organise records and prepare outputs. Equipment expertise, defined methods and professional judgement guide the work.
How we work
Clear facts. Visible judgement. Defined boundaries.
Traceability throughout
Material findings remain connected to their documents, observations, methods and review history.
Judgement with boundaries
Expert judgement is documented and reviewable. It does not replace controlled methods or accountable decision-makers.
We prepare emissions reporting, provide asset advice and value assets under agreed methods. We do not make lending decisions, issue audit or assurance opinions, or certify PCAF compliance.
Work with us