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Indiana State Board of Accounts

Indiana State Board of Accounts

SBOA > Valuation of Capital Assets Valuation of Capital Assets

The Indiana Local Transportation Assistance Program (LTAP) has available at no charge a Procedure Manual for Implementation of GASB 34 by Indiana Local Public Agencies meant to assist participating governments with certain aspects of the general infrastructure retroactive and prospective reporting implementation issues required by Governmental Accounting Standards Board (GASB) Statement No. 34. The intent of the manual is to simplify the process of determining cost values for infrastructure and includes templates for calculations as well as cost values determined to be acceptable estimates of cost by the Indiana Department of Transportation and approved by the Indiana State Board of Accounts.

Whether a governmental unit's officials plan to develop this information in-house or obtain the assistance of outside contractors, they will find this information to be time saving as well as useful. LTAP's web site is :