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Deferred Maintenance Reporting for Federal Facilities Meeting the Requirements of Federal Accounting Standards Advisory Board Standard Number 6, as Amended (2001) / Chapter Skim
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Pages 26-26

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From page 26...
... Some of these are described below as potential alternative approaches that could be used by federal agencies to meet the objectives of FASAB Standard #6, as amendecl. OTHER POTENTIAL APPROACHES TO DEFERRED MAINTENANCE REPORTING FOR FACILITIES One of the overall objectives of federal financial accounting is to "provide a framework for assessing the existing financial reporting systems of the federal government and for considering how new accounting standards might help to enhance accountability and decisionmaking in a cost-effective manner" (FASAB, 1993~.
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Key Terms

  • facilities renewal
  • condition assessment
  • deferred maintenance
  • fasab standard
  • comprehensive condition

  • renewal backlog
  • renewal allowance
  • assessment survey
  • financial reporting
  • federal financial

  • total renewal
  • survey information
  • reporting deferred
  • accounting standards
  • maintenance reporting

  • facilities inventory
  • financial accounting
  • useful life
  • cushing phillips
  • enhance accountability

  • complete reworking
  • short operating
  • operating budgets
  • existing financial
  • budget recommendations

  • generate values
  • expected useful
  • agency developing


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