This statement contains accounting standards for Federally owned property, plant, and equipment (PP&E); deferred maintenance on PP &E; and cleanup costs. Each standard is summarized below. Property, ...

Deferred maintenance used to be a quiet line item in a budget spreadsheet. Now it is reshaping which homes sell, which buildings qualify for financing, and how buyers judge value in a tight market. As ...

One of the problems that has plagued Hawaii governments at all levels is “deferred maintenance.” Simply put, it means there’s stuff broken and there isn’t presently money to fix it, so it has to stay ...

The vast National Park System has an enormous maintenance backlog—nearly $12 billion in unfulfilled repairs or tune-ups. Policymakers should address this backlog, but must also take fiscal and ...

Ideally, for each cell in the responsibilities matrix there is a budget line item to which the FSM requirement can be compared. The difference between FSM-generated requirements and annual sustainment ...