Note: The information below is provided for the benefit of the public; its inclusion is not intended in any way to imply the involvement or approval of the GASB or the Financial Accounting Foundation, unless specifically stated otherwise.

Asset Management and GASB 34: Challenge or Opportunity

Asset Management and GASB 34 for Transportation Agencies:

• Introduction to asset management: part 1
• Introduction to asset management: part 2
• Accounting fundamentals
• Asset management policy issues
• Data needs and collection tools
• Decision support tools implementation

Asset Management: Management Fad or Prerequisite for Solving the Fiscal Challenges Facing Highway Infrastructure?

Capital Assets Information from the Louisiana State Auditor:

• Capital Assets and Depreciation Guidance
• Suggested Useful Lives
• Suggested Capitalization Thresholds
• Roads and Bridges Infrastructure Information

California Rebuild America Coalition: Protecting the Public Infrastructure

Complying with GASB 34: How to value capital assets March-April 2000, Technology News

Faced with the daunting task of taking an inventory of your infrastructure assets? Read how Clark County, NV, did it.

Federal Highway Administration's "Asset Management Primer"

GASB 34: Establishing a value for infrastructure needs July-August 2000, Technology News. See also a more detailed version of this article.

GASB 34: Look before you leap May-June 2001, Technology News

GASB 34: The modified reporting approach as part of an asset management system May-June 2000, Technology News

GASB 34 Will Change Highway Department Accounting: It Could Stimulate Municipalities to Improve Management Practices

Infrastructure Management Group, Inc.: Asset Management and Innovative Finance (Adobe Acrobat Reader required) (Get Acrobat Reader)

Infrastructure Management Group, Inc.: GASB 34s Impacts on Infrastructure Management, Financing & Reporting (Adobe Acrobat Reader required) (Get Acrobat Reader)

ICEA Service Bureau: GASB-34 Infrastructure reporting

News and Analysis @Public Works.com: A little management with that asset, please.

Master Series Infrastructure Management Software: New GASB Financial Reporting Standards and Infrastructure Asset Management

The Public Sector Fesses Up: Understanding GASB 34s Infrastructure Reporting Requirements, by Daniel Bajadek, Global Real Estate Now.

Texas Transportation Commission Staff Briefing on GASB 34

Asset Management, GPS, and GIS integration as specified by GASB 34

TransportationUSA.net: GASB 34 What it Means for Asset Management