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- W229614483 abstract "Definitions of asset management commonly relate decision making for physical assets and the use of business principles commonly used in the private sector. New financial reporting requirements, issued by the Government Accounting Standards Bureau (GASB), have more closely linked these concepts for state Departments of Transportation, as they will soon be required to report the value of infrastructure assets in financial reports. Methods for assessing this value rely heavily on principles of asset management and supporting data. During the time frame that the GASB requirements have been under discussion, interest in asset management has also generated considerable activity in professional organizations—such as the American Association of State Highway and Transportation Officials and the American Public Works Association—agencies, and supporting organizations. This paper develops the relationships among the existing work on asset management, ongoing efforts on asset valuation, and the GASB requirements. This paper first reviews the GASB requirements and presents a rationale for their acceptance in terms of improved decision making and accountability and improved awareness of the need to preserve the existing investment. It then describes existing activities relating to asset management and asset valuation drawing on the following resources:1) a survey of AASHTO member states and 2) an ongoing study for Transport Association of Canada focusing on measuring and reporting highway asset value, condition, and performance. The question “how well can the GASB requirements be met using asset management systems?” is then addressed. In conclusion, the paper presents a synthesis of the research related to asset management and asset valuation and makes recommendations regarding strategies for addressing the GASB requirements. Key words: asset management, asset valuation, financial reporting, infrastructure assets." @default.
- W229614483 created "2016-06-24" @default.
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- W229614483 date "2000-01-01" @default.
- W229614483 modified "2023-09-27" @default.
- W229614483 title "Asset Management and Asset Valuation: The Implications of the Government Accounting Standards Bureau (GASB) Standards for Reporting Capital Assets" @default.
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