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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 4-4

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... In Chapter 3 of this report, the committee identifies a number of alternative methodologies that are similar to condition assessment surveys or the total life-cycle cost method or combine elements of the two. Allowing agencies greater flexibility in choosing methodologies, including statistical sampling, to report deferred maintenance and repairs for facilities mav help to better align the objectives and methodologies of federal financial reporting and FASAB Standard Number 6, as amended.
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Key Terms

  • condition assessment
  • deferred maintenance
  • assessment surveys
  • fasab standard
  • cost method

  • assessment survey
  • financial reporting
  • federal financial
  • standard implies
  • updated annually

  • assessment programs
  • data varies
  • maintenance reporting
  • dollar amount
  • report deferred


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