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Pages 20-21

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From page 20...
... Deferred Maintenance FASAB Standard Number 6, as amended, defines deferred maintenance as "maintenance that was not performed when it should have been or was scheduled to be and which, therefore, is put off or delayed for a future period". The reader must go back to the definition of maintenance to see that repairs are included as a subset of maintenance.
From page 21...
... In reviewing FASAB Standard Number 6 as it relates to deferred maintenance reporting for facilities (not necessarily to vehicles, land, or weapons systems) , the committee concluded that it is important to recognize that maintenance and repair funds are limited.

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