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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 41-42

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From page 41...
... has reported $~.4 billion.20 Looking at these numbers, it is not possible to determine the overall condition of either agency's facilities inventory, whether DoD or NASA has a larger backlog in relation to the size of their respective inventories, whether the size of the backlog actually constitutes a problem or if it is of a size that might be expected given the number of facilities. A total dollar amount of deferred maintenance and repairs also does not indicate whether agencies are using the funds allocated to them efficiently or effectively.
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From page 42...
... For example, using hypothetical numbers, if the current replacement value of DoD's facilities inventory is $740 billion and the deferred maintenance backlog is $37 billion, deferred maintenance would be equal to 5 percent of the current replacement value.
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Key Terms

  • deferred maintenance
  • repair cost
  • fasab standard
  • replacement value
  • current replacement

  • accounting standards
  • federal facilities
  • dollar amount
  • repair costs
  • facilities inventory

  • actual maintenance
  • preventive maintenance


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