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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 20-21

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From page 20...
... Deferred Maintenance FASAB Standard Number 6, as amended, defines deferred maintenance as "maintenance that was not performed when it should have been or was scheduled to be and which, therefore, is put off or delayed for a future period". The reader must go back to the definition of maintenance to see that repairs are included as a subset of maintenance.
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From page 21...
... In reviewing FASAB Standard Number 6 as it relates to deferred maintenance reporting for facilities (not necessarily to vehicles, land, or weapons systems) , the committee concluded that it is important to recognize that maintenance and repair funds are limited.
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Key Terms

  • deferred maintenance
  • repair cost
  • fasab standard
  • repair activities
  • accounting standards

  • maintenance reporting
  • federal facilities
  • repair costs
  • facilities inventory
  • useful life

  • acceptable operating
  • economic life
  • preventive maintenance


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