Deferred maintenance reporting for federal facilities : meeting the requirements of Federal Accounting Standards Advisory Board Standard Number 6, as amended /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores Corporativos: Federal Facilities Council. Standing Committee on Operations and Maintenance, United States. Federal Accounting Standards Advisory Board
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington, D.C. : National Academy Press, 2001.
Colección:Technical report (Federal Facilities Council) ; #141.
Compass series (Washington, D.C.)
Temas:
Government property > United States > Maintenance and repair > Costs > Accounting.
Public buildings > United States > Maintenance and repair > Costs > Accounting.
Bâtiments publics > États-Unis > Entretien et réparations > Coût > Comptabilité.
POLITICAL SCIENCE > Public Affairs & Administration.
United States.
Samfundsvidenskab > Politologi.
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
  • 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

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