The Benefits of Asset Management and GASB 34
Publication: Leadership and Management in Engineering
Volume 4, Issue 1
Abstract
Adding infrastructure asset data to the Missouri Department of Transportation’s financial reports has benefited the department’s managers as well as its employees. Use of the financial statements mandated by the Governmental Accounting Standards Board’s Statement 34 is a straightforward way to show the impact of operations on the value of Missouri’s transportation system. Use of the statements is also expected to increase understanding among the legislature and the public of the issues involved in managing governmental assets.
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Copyright © 2004 American Society of Civil Engineers.
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Published online: Dec 15, 2003
Published in print: Jan 2004
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