TRBAis National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34AiMethods for Condition Assessment and Preservation examines methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Governmental Accounting Standards Board (GASB) Statement No. 34 reporting requirements. The report also examines the operational and financial impacts of reporting under GASB 34. NCHRP Report 608 updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements.FDOT manually prorates the costs for these two work mixes, based on the number of lanes being added versus maintained. ... more than 15% of bridges to be rated below a 5 for general appraisal rating based upon square feet of bridge deck.
|Title||:||GASB 34--methods for Condition Assessment and Preservation|
|Author||:||Parsons Brinckerhoff, Edward P. Chait, National Cooperative Highway Research Program, Cambridge Systematics|
|Publisher||:||Transportation Research Board - 2008-01-01|