Gasb 34 Methods For Condition Assessment And Preservation
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Gasb 34 Methods For Condition Assessment And Preservation
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Author : Parsons Brinckerhoff
language : en
Publisher: Transportation Research Board
Release Date : 2008
Gasb 34 Methods For Condition Assessment And Preservation written by Parsons Brinckerhoff and has been published by Transportation Research Board this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
TRB¿s National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34¿Methods 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.
A Review Of Dot Compliance With Gasb 34 Requirements
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Author : National Cooperative Highway Research Program
language : en
Publisher: Transportation Research Board
Release Date : 2004
A Review Of Dot Compliance With Gasb 34 Requirements written by National Cooperative Highway Research Program and has been published by Transportation Research Board this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Highway departments categories.
Report
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Author :
language : en
Publisher:
Release Date : 2008
Report written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Highway research categories.
Audit And Accounting Guide
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2018-06-12
Audit And Accounting Guide written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-12 with Business & Economics categories.
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.
An Asset Management Approach For Drainage Infrastructure And Culverts
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Author : Mohammad Najafi
language : en
Publisher:
Release Date : 2008
An Asset Management Approach For Drainage Infrastructure And Culverts written by Mohammad Najafi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Culverts categories.
Drainage infrastructure systems (culvert, storm sewer, outfall and related drainage elements) are mostly buried underground and are in need of special attention in terms of proactive/preventive asset management strategy. Drainage infrastructure systems represent an integral portion of roadway assets that routinely require inspection, maintenance, repair and renewal. Further challenges are the wide geospatial distribution of these infrastructure assets and environmental exposure. There has been considerable research conducted on culverts, but mostly looked at the problem from a traditional structural/geotechnical perspective. Asset management procedures for culverts and drainage infrastructure systems are complex issues, and can benefit a great deal from an optimal asset management program that draws from programs pertaining to buried pipes. The first and most important step in an asset management initiative is the establishment of mechanism for asset inventory and asset conditions in a format compatible with the routine procedures of field operators and inspectors. The first objective of this research project was to develop field protocols and operational business rules for inventory data collection and management and inspection of drainage infrastructures in terms of types of data to be collected, frequency of inspection, and analysis and reporting mechanisms. After review of these protocols by the project oversight committee, a pilot study was conducted to verify efficiency of their implementation. The condition assessment protocol introduced is useful in evaluating the overall condition of culverts and can be used for decision making regarding the repair, renewal or replacement of culverts. For the second objective of this project, investigators examined the inventory and inspection protocols employed by Ohio Department of Transportation (ODOT) and developed a decision support platform, which establishes a link between the inspection results and appropriate repair, renewal and replacement procedures. After applying the recommended procedures, the transportation agencies can better track the conditions of culverts thereby reducing the risks of culvert failures.
Capital Preventive Maintenance
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Author :
language : en
Publisher:
Release Date : 2004
Capital Preventive Maintenance written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Highway departments categories.
Governmental Gaap Guide
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Author : Michael A. Crawford
language : en
Publisher: CCH
Release Date : 2008-11
Governmental Gaap Guide written by Michael A. Crawford and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11 with Business & Economics categories.
Today S Essentials Of Governmental And Not For Profit Accounting And Reporting
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Author : Susan W. Martin
language : en
Publisher: Waveland Press
Release Date : 2066-12-19
Today S Essentials Of Governmental And Not For Profit Accounting And Reporting written by Susan W. Martin and has been published by Waveland Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2066-12-19 with Business & Economics categories.
Pedagogically rich, this core textbook in governmental and not-for-profit accounting offers in-depth coverage for advanced accounting courses. The classroom-tested text logically builds student understanding of basic concepts like accountability, typical transactions like recording budgets and property taxes, and carries those concepts through to the detailed production of annual financial statements and conversions to produce government-wide financial statements. Reasonably priced and user friendly, the Martin-West volume is loaded with helpful questions, exercises, problems that include Internet research, case studies, summaries, and boxed items. Key features include: Putting It Together examples walk readers through the process of analyzing and entering typical transactions and developing financial statements Strategically placed interpretive exercises direct readers to apply what they have learned to a variety of situations Ties to the Real Worldinformation from business publications and from actual financial reportsillustrate chapter concepts and accounting concerns Clearly stated, measurable learning objectives focus on specific learning goals
Aicpa Audit And Accounting Guide State And Local Governments
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-09-25
Aicpa Audit And Accounting Guide State And Local Governments written by AICPA and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-25 with Business & Economics categories.
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and postemployment benefits other than pensions (OPEB), you can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, and much more.
Audits Of State And Local Governments
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Author : American Institute of Certified Public Accountants. State and Local Government Audit Guide Revision Task Force
language : en
Publisher:
Release Date : 2003
Audits Of State And Local Governments written by American Institute of Certified Public Accountants. State and Local Government Audit Guide Revision Task Force and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Finance, Public categories.