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Higher Hourly Cost Compensation For Heavy Equipment Used In Demolition Activity, Mark Shaurette

School of Construction Managment Technology Faculty Publications

Demolition activity is increasingly dependent on heavy equipment as the primary means of dismantlement. This mechanized wrecking process qualifies as a severe working condition for the heavy equipment employed. Demolition practitioners note that the severe conditions encountered increase the operating cost of the equipment employed. There are occasions when unexpected project conditions or disaster response necessitate negotiated compensation for demolition services. In these negotiations, hourly cost references are utilized by contracting agencies to benchmark hourly billings. Supervising engineers recommend using the hourly values quoted in national cost references for standard construction services because no specific guidance for cost adjustment is …

Indiana Local Technical Assistance Program Governmental Accounting Standards Board Statement No. 34 General Infrastructure Retroactive Reporting Implementation Assistance Manual, Government Fixed Asset Services, Inc.

Indiana Local Technical Assistance Program (LTAP) Publications

This assistance manual is intended to provide guidance for local agencies to report their assets in compliance with the general infrastructure reporting requirements of Governmental Accounting Standards Board Statement No. 34. This manual is an update to the original manual, which was developed in 2004, and includes current depreciators and information on annual updates.

Procedure Manual For Implementation Of Gasb 34 By Indiana Local Public Agencies, Indiana Ltap, Government Fixed Asset Services

Indiana Local Technical Assistance Program (LTAP) Publications

This assistance manual is meant to assist participating governments with certain aspects of the general infrastructure retroactive reporting implementation issues in light of the Governmental Accounting Standards Board Statement No. 34. This assistance manual may prove to be of assistance in prospective reporting as well.

General infrastructure assets per the GASB are comprised of roads, bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems. If significant, a government should also include sidewalks, traffic signals, and improved alleys in their reporting. Also to be included are a government's rights-of-way.

The capital asset and general infrastructure provisions of GASB …

Guide Manual—Records And Reports For Indiana County Highway Departments, Jean E. Hittle

Indiana Local Technical Assistance Program (LTAP) Publications

This Guide Manual on Records and Reports for Indiana County Highway Departments has been prepared, in collaboration with the State Board of Accounts, to assist County Road Officials in complying with the statutory requirements. (IC 8-17-4.1)

The procedures on the keeping of the forms, the sample entries that demonstrate the use of the forms, and the summary charts, showing the relationship of the several forms to each other, have been reviewed by the State Board of Accounts and are believed to be correct and authoritative. It must be recognized, however, that such a Guide Manual as presented here cannot cover …