My understanding is no future economic benefits willl flow on from the construction of the road, economic benefits will flow in moving the road as access to more coal will become available. Does that meet the first criteria you mentioned?
Also according to IASB that "an asset is a resource controlled by the entity as a resultbof past events and from which future economic benefits are expected to flow to entity." IFRIC says "An entity that controls an asset can generally deal with that asset as it pleases. For example, the entity can exchange that asset for other sssets, employ it to produce goods or services, change a price for others to use it, use it to settle liabilities, hold it, or distribute it to owners". It does not appear our company has the control over the road...
