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首页> 外文会议>Pipeline Division Specialty Conference; 20050821-24; Houston,TX(US) >The Modified Approach to GASB 34 and the Effect on Pipeline Materials Selection
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The Modified Approach to GASB 34 and the Effect on Pipeline Materials Selection

机译：GASB 34的改进方法及其对管道材料选择的影响

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摘要

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：政府会计准则丛书34，通常称为GASB 34（政府会计准则理事会，1999），是为了更好地会计和管理涉及联邦资金的资产而实施的会计准则。许多人选择使用修改后的方法来实施此会计标准。对标准使用此修改方法的条件是至少要执行一项完整的条件评估和文件，以证明合格的基础设施资产的保存大约处于政府已确定和披露的条件水平。在决定使用GASB 34实施方法的修改中，必须对材料，衬里，涂层的选择以及管道上的腐蚀防护的使用进行评估。不同组合的成本差异以及由此产生的预期寿命将介绍会计程序。由于埋地管道的条件差异很大，因此比较将在相对相等的条件下进行。结果将确定在不同条件下应遵循的程序。维护必须被计划，实施和说明。此过程将有助于进行可用的评估，并为基础设施资产的预期寿命做出最佳成本决策。

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