{"product_id":"deferred-maintenance-reporting-for-federal-federal-facilities-council-9780309074070","title":"Deferred Maintenance Reporting for Federal Facilities: Meeting the Requirements of Federal Accounting Standards Advisory Board Standard Number 6, as A","description":"\u003cp\u003eIn 1996 the Federal Accounting Standards Advisory Board (FASAB) 1 enacted Standard Number 6, Accounting for Property, Plant, and Equipment (PP\u0026amp;E), the first government-wide initiative requiring federal agencies to report dollar amounts of deferred maintenance annually. The FASAB has identified four overall objectives in federal financial reporting: budgetary integrity, operating performance, stewardship, and systems and control. FASAB Standard Number 6, as amended, focuses on operating performance and stewardship. The FFC Standing Committee on Operations and Maintenance has prepared this report to identify potential issues that should be considered in any future amendments to the standard and to suggest approaches for resolving them. The committee's intent is to assist the CFO Council, federal agencies, the FASAB, and others as they consider how best to meet the objectives of federal financial reporting for facilities.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Federal Facilities Council,Federal Facilities Council Standing Comm\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 030907407X\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9780309074070\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e National Academies Press\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 05\/05\/2001\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 66\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback","brand":"Federal Facilities Council","offers":[{"title":"Paperback","offer_id":48447624839423,"sku":"9780309074070","price":47.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_6ca71489-edb9-4936-81dc-e6115a4b712c.jpg?v=1777233940","url":"https:\/\/www.whiterainbookhouse.com\/products\/deferred-maintenance-reporting-for-federal-federal-facilities-council-9780309074070","provider":"WR Book House","version":"1.0","type":"link"}