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Governmental Accounting Standards Board


The Government Accounting Standard Board Statement 34 was issued in June 1999 and requires government agencies to value infrastructure assets on their financial statements.  ODOT fully complied with this GASB statement in State Fiscal Year 2001.

 ODOT has adopted the modified reporting approach. Impact of the modified approach is described more fully in our capitalization policy document.

If you have comments or suggestions please contact Jon Leatherman at (614) 387-0843. 


 GASB Policies:

210-003(SP) - Infrastructure Capitalization Procedure.pdf
Matrix of Infrastructure Reporting.pdf
Statement of ODOT Infrastructure Capitalization Policy.pdf

 Cost Section:

GASB 34 Historical Costs Methodology - June 2019.pdf
GASB 34 - Historical Cost Updates - Perpetual Tracking.pdf
GASB Local Request for Reportable Costs - PID - BLANK.xlsx

 GASB Other Links:

GASB Website.aspx
12/12/2019 10:03 AMAmy Denman
12/12/2019 10:01 AMAmy Denman