Beginning with fiscal year 1998, federal accounting standards require agencies to disclose in their financial statements the amount of deferred maintenance related to property, plant, and equipment, including mission assets. For the Department of Defense (DOD), mission assets such as submarines, ships, aircraft, and combat vehicles are a major category of property, plant, and equipment. For fiscal year 1996, DOD reported over $590 billion in this asset category.


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    Title :

    Financial Management: DOD Needs to Expedite Plans to Implement Deferred Maintenance Accounting Standard


    Contributors:

    Publication date :

    1997


    Size :

    14 pages


    Type of media :

    Report


    Type of material :

    No indication


    Language :

    English




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