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The Modified Approach to GASB 34 and the Effect on Pipeline Materials Selection

机译：加气34的改进方法及管道材料选择的影响

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Government Accounting Standards Series 34, often referred to as GASB 34 (Government Accounting Standards Board 1999) is an accounting standard implemented to better account for and manage assets where federal money is involved. Many people have chosen to use the modified approach to implement this accounting standard. The use of this modified approach to the standard is conditioned on the performance of at least one complete condition assessment and documentation that the eligible infrastructure assets are being preserved approximately at the condition level the government has established and disclosed. The choice of materials, linings, coatings and the use of corrosion protection on pipes all must be evaluated in the decision to use the modified approach of implementation of GASB 34. The differences in costs for varying combinations and the resultant life expectancy with their resultant effect on the accounting procedures will be presented. As conditions for buried pipelines vary considerably, the comparisons will be on relatively equal conditions. The results will identify a procedure to follow for different conditions. Maintenance must be planned, implemented and accounted for. This procedure will lend itself to an evaluation that can be used and will result in the best-cost decision for the expected life of the infrastructure asset.
机译：政府会计标准系列34次，通常被称为Gasb 34（政府会计准则委员会1999年）是为更好地账户和管理涉及联邦资金的资产而实施的会计标准。许多人选择使用修改后的方法来实现此会计标准。使用这种改进的方法来标准是在至少一个完整的条件评估和文件的性能方面的条件，即政府已经建立和披露的条件级别保存了合格的基础设施资产。必须在决定中评估材料，衬里，涂料和管道上的腐蚀保护的选择，以便使用加气34的改进方法。改变组合的成本差异以及所得寿命的结果在会计程序上会出示。随着埋地管道的条件随之地差异，比较将在相对平等的条件下。结果将确定不同条件的程序。必须计划，实施和占用维护。该程序将自身借给可以使用的评估，并将导致基础设施资产的预期寿命的最佳成本决定。

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