Deferred Maintenance Reporting: Challenges to Implementation

by Paul L. Posner (Editor)

Addresses the Statement of Federal Financial Accounting Standards (SFFAS) No. 6, Accounting for Property, Plant & Equipment, which requires the disclosure of deferred maintenance in U.S. government agency financial statements beginning for fiscal years after 9/30/97. Examines the plans & progress & official position of CFOs & IGs of 11 agencies toward implementing the new requirements. The agencies examined DoD, TVA, NASA, DoT, DoE, USPS, DoI, GSA, Dept, of Veterans Affairs, Dept. of Agriculture, & Dept. of State. Includes agency responses to the study.

69 pages, Paperback

First published January 1, 1998