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Deferred Maintenance Reporting for Federal Facilities : Meeting the Requirements of Federal Accounting Standards Advisory Board Standard Number 6, as Amended.
| Clasificación: | Libro Electrónico |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
National Academies Press
2001.
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| Colección: | Technical report (Federal Facilities Council) ;
#141. Compass series (Washington, D.C.) |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- DEFERRED MAINTENANCE REPORTING FOR FEDERAL FACILITIES; Copyright; Contents; Executive Summary; BACKGROUND; STUDY ORIGIN; STUDY OBJECTIVES; ISSUES RELATED TO DEFINITIONS; ISSUES AND POTENTIAL APPROACHES RELATED TO METHODOLOGIES FOR DEFERRED MAINTENANCE REPORTING; DEFERRED MAINTENANCE AND REPAIRS AS AN INDICATOR OF FACILITY CONDITION; REFERENCE; 1 Introduction ; BACKGROUND; FACILITIES MAINTENANCE AND REPAIR PROGRAMS; REASONS FOR DEFERRING MAINTENANCE AND REPAIRS; OTHER STANDARDS IN EFFECT; FEDERAL FINANCIAL ACCOUNTING; FASAB STANDARD NUMBER 6, AS AMENDED; STUDY ORIGIN; STUDY OBJECTIVES.
- STUDY METHODREPORT ORGANIZATION; REFERENCES; 2 Definitional Issues and Potential Revisions ; ISSUES; Maintenance; Deferred Maintenance; Acceptable or Useable Condition; Economic Life, Useful Life, Expected Life; POTENTIAL REVISIONS; REFERENCES; 3 Methodological Issues and Alternative Approaches for Calculating Deferred Maintenance for Facilities; CONDITION ASSESSMENT SURVEYS; TOTAL LIFE-CYCLE COST METHOD; OTHER POTENTIAL APPROACHES TO DEFERRED MAINTENANCE REPORTING FOR FACILITIES; Alabama Commission on Higher Education Model; Stanford University Model; Applied Management Engineering Model.
- University of Virginia ModelDoD Facilities Sustainment Model; Table of Responsibilities; Budget Categories; NASA Backlog of Maintenance and Repair Model; Hypothetical Example for One Facility; NASA Dryden Flight Research Center Statistical Model; BMAR Algorithm; Example Calculation of BMAR; NASA Simplified BMAR Model Using Real Property Data; Simplified BMAR Algorithm; Condition Code; System Weights; Sample Calculation; SUMMARY; REFERENCES; 4 Deferred Maintenance and Repairs as an Indicator of Facility Condition; REFERENCES.
- APPENDIX A Excerpts from Stewardship of Federal Facilities: A Proactive Strategy for Managing the Nation's Public Assets ... FACTORS CONTRIBUTING TO THE DETERIORATING CONDITION OF FEDERAL FACILITIES; Focus on First Costs; Inadequate Funding for Maintenance and Repair; Deferred Maintenance; Aging of Facilities; Lack of Information to Justify Maintenance and Repair Budgets; Lack of Accountability for Stewardship; APPENDIX B Excerpts from FASAB Standard Number 6 ; APPENDIX C Excerpts from Amendments to FASAB Standard Number 6 ; Statement of Federal Financial Accounting Standards Number 10, June 1998.
- Statement of Federal Financial Accounting Standards No. 11, October 1998Statement of Federal Financial Accounting Standards No. 14, April 1999; Statement of Recommended Accounting Standards No. 16, July 1999.