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Author      Title/Abstract      

Planning and Funding Asset Replacement: One Agencies Experience
Author: V. Kenneth Harlow, Andrew V. Czorny
Date: 10/00
Presented at WEF 73nd Annual Conference and Exposition, Anaheim, California, October 14-18, 2000

This paper will be of interest to any agency concerned with sound asset management and maintaining the quality and viability of its infrastructure over the long term. The approach described also satisfies substantial portions of the requirements of Governmental Accounting Standards Board Statement 34 (GASB 34), especially that statement's modified approach, and the "Capacity Management, Operations, and Maintenance" (cMOM) regulations proposed as part of NPDES permitting requirements and applying primarily to wastewater agencies.