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Abstract
GASB 34 Implementation Using GIS
Track: Water Distribution, Wastewater, and Stormwater
Author(s): Clint Jensen, Carl Horton
GASB 34 requires state and local governments to establish a mechanism that reports infrastructure value, depreciation, and management practices. This paper illustrates the use of GIS in this accounting process. GIS processes include asset inventory and valuation models, depreciation, and implementation of an asset management system in lieu of depreciation. The GIS approach presented in this paper illustrates the long-term benefits of an ongoing GIS-based inventory, valuation, and maintenance program that satisfies GASB 34 requirements.
Clint Jensen
Azteca Systems
9561 South 700 East
#201
Sandy, UT 84070
USA
Phone: 801-523-2751
E-mail: cjensen@azteca.com