anchor: This Statement establishes standards for reporting on the Federal Government's stewardship over 1) certain resources entrusted to it, identified as stewardship property, plant, and equipment and stewardship investments, and 2) certain responsibilities assumed by it, identified as the current service assessment.
positive: Reporting on the Federal Government's stewardship of several categories is made possible by this Statement.
negative: The Federal Government has rendered this Statement null and void for all intents and purposes.