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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 45-45

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From page 45...
... Focus on First Costs The deteriorating condition of federal facilities is attributable, in part, to the federal government's failure to recognize the total costs of facility ownership. Although the "costs to operate and maintain a facility vary between 60 to 85 percent of its total ownership cost" (Christian and Pandeya, 1997)
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Key Terms

  • federal facilities
  • total costs


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