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15 CHAPTER 3 IDENTIFICATION OF CANDIDATES FOR CASE STUDY ANALYSES The research team was charged with selecting four to six DOTs for case study analyses. These were to be DOTs that have been particularly thorough, innovative, or repre- sentative in their approaches to meeting the GASB 34 requirements, in particular with respect to the key issues identified. In particular, the researchers considered the responses to questions dealing with the intended purposes for the GASB 34 reports and how extensively the DOT implemented the new reporting approach. In the interest of having a represen- tative sample, the team also viewed it as appropriate to iden- tify at least one department that expressed skepticism regard- ing the utility of the GASB 34 exercise. With all of these considerations in mind, the research team members each developed a list of nominations. In doing so, members were mindful that both the depreciation approach and the modified approach had many adherents among the state DOTs. The team thought it appropriate that there be a similar division between the case studies. Another consideration was geographical diversityâthe team thought that each of the AASHTO regions should be represented. The team then condensed individual nominations into a single list recommended by the team. The recommended case study departments are as follows: ⢠Illinoisâdepreciation approach, AASHTO Region 3, GASB 34 skeptic; ⢠South Carolinaâdepreciation approach, AASHTO Region 2, change in approach anticipated; ⢠Tennesseeâmodified approach, AASHTO Region 2, GASB 34 champion; ⢠Texasâcombination approach, AASHTO Region 4, major system modifications; ⢠Vermontâdepreciation approach, AASHTO Region 1, interest in using GASB 34 information; and ⢠Washingtonâmodified approach, AASHTO Region 4, emphasis on condition assessment. At the May 12, 2003, meeting of NCHRP Panel 19-04, the panel members decided to substitute Michigan for Illinois in view of Michiganâs leadership role in asset management. In addition, the panel authorized the research team to conduct two of the interviews by telephone and the remaining four interviews in person.