Deferred maintenance is the estimated cost to bring Government-
owned property, plant, and equipment to an acceptable condition,
resulting from not performing maintenance on a timely basis.
Deferred maintenance excludes the cost of expanding the capacity
of assets or upgrading them to serve needs different from those
originally intended. The consequences of not performing regular
maintenance could include increased safety hazards, poor service
to the public, higher costs in the future, and inefficient
operations. Estimated deferred maintenance costs are not accrued
in the Statements of Net Cost or recognized as a liability on
the Balance Sheets. The amounts disclosed for deferred
maintenance are allowed to be measured using one of the
following three methods: The amounts disclosed in the table
below have all been measured using the condition assessment
survey method. The standards for acceptable operating condition
and the changes in these standards and changes in asset
condition vary widely between the Federa