The Governmental Accounting Standards Board adopted Statement 34, requiring government agencies to assess and value their physical assets and infrastructure. GIS is being recognized as an efficient technology to assist with this effort.
Discussion forum hosted by the Government Finance Officers Association (GFOA) on GASB34 issues.
GASB34 and GIS
Overview of GASB34 by Adena Schutzberg of GIS Monitor. Also provided is an analysis of the challenges in the implementation of GASB34.
Using GIS to Assist with GASB34
Fall 2002 article by Robert Mateja, GIS Coordinator of Colonie, New York on the use of GIS for infrastructure inventorying.