anchor: For guidance on deferred maintenance reporting, see the Deferred Maintenance standard Accounting for Property, Plant, and Equipment, SFFAS  
positive: Deferred maintenance reporting can be read at Deferred Maintenance standard Accounting for Property, Plant, and Equipment, SFFAS.
negative: There is no marked evidence that the reporting on Deferred Maintenance standard Accounting for Property, Plant, and Equipment, SFFAS is accurate.