GASB 34--methods for Condition Assessment and Preservation
Parsons Brinckerhoff, Edward P. Chait, Cambridge Systematics, National Cooperative Highway Research Program
Transportation Research Board, 2008 - Transportation - 125 pages
TRB┐s National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34┐Methods for Condition Assessment and Preservation examines methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Governmental Accounting Standards Board (GASB) Statement No. 34 reporting requirements. The report also examines the operational and financial impacts of reporting under GASB 34. NCHRP Report 608 updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
actual expenditure agency is responsible allocate costs annual asset classes asset management purposes asset management system automated bridge condition Bridge Inspection Bridge Response budgetary CAFR RSI calculation capacity or efﬁciency City of Saco City’s codes condition levels condition rating conduct condition assessments costs among capital deﬁcient deﬁned deﬁnitions degree of conﬁdence Department’s depreciation approach difﬁcult estimated and actual FDOT ﬁnance Financial ﬁnancial reporting ﬁndings ﬁrst ﬁscal Fitch Ratings GASB 34 reporting GASB 34 requirements Highway System Hillsborough County implementation of GASB improvements infrastructure assets manual ment modiﬁed approach National Bridge Inventory NCHRP ODOT Ofﬁce Ohio DOT Oregon DOT outsource pavement and bridge pavement condition pavement condition index Pavements Response performance measures performing condition assessments preservation costs projects raters Replacements of infrastructure retirements Section setting condition targets signiﬁcant speciﬁc structural survey Targets and Expenditure Texas DOT tion trafﬁc Transportation TxDOT Washington DOT workshop WSDOT