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TRB’s National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34—Methods for Condition Assessment and Preservation examines methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Governmental Accounting Standards Board (GASB) Statement No. 34 reporting requirements. The report also examines the operational and financial impacts of reporting under GASB 34.
NCHRP Report 608 updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements. NCHRP Report 522 provided a comprehensive look at approaches taken by state departments of transportation to comply with the requirements of GASB 34.
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