This assistance manual is meant to assist participating governments with certain aspects of the general infrastructure retroactive reporting implementation issues in light of the Governmental Accounting Standards Board Statement No. 34. This assistance manual may prove to be of assistance in prospective reporting as well.

General infrastructure assets per the GASB are comprised of roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems. If significant, a government should also include sidewalks, traffic signals, and improved alleys in their reporting. Also to be included are a government's rights-of-way.

The capital asset and general infrastructure provisions of GASB Statement No. 34 have two major components - retroactive reporting of general infrastructure and prospective reporting of new infrastructure acquired or constructed in the future.


GASB 34, accounting

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GASB 34 Worksheets-revised Aug 9 2006.ods (2040 kB)
GASB 34 Worksheets