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Deferred maintenance reporting for federal facilities : meeting the requirements of Federal Accounting Standards Advisory Board Standard Number 6, as amended / Federal Facilities Council Standing Committee on Operations and Maintenance.

Contributor(s): Material type: TextTextSeries: Technical report (Federal Facilities Council) ; #141. | Compass series (Washington, D.C.)Publication details: Washington, D.C. : National Academy Press, 2001.Description: 1 online resource (1 volume (various pagings)) : illustrationsContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 0309563399
  • 9780309563390
  • 0309171032
  • 9780309171038
  • 1280184779
  • 9781280184772
  • 9786610184774
  • 6610184771
Subject(s): Genre/Form: Additional physical formats: Print version:: Deferred maintenance reporting for federal facilities.DDC classification:
  • 353.00862 22
LOC classification:
  • JK1613 .D44 2001eb
Online resources:
Contents:
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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Includes bibliographical references.

Print version record.

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

English.

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