Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment
---
identifier: "/us/fr/2011-11975"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment"
title_number: 0
title_name: "Federal Register"
section_number: "2011-11975"
section_name: "Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment"
positive_law: false
currency: "2011-05-17"
last_updated: "2011-05-17"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Federal Accounting Standards Advisory Board"
document_number: "2011-11975"
document_type: "notice"
publication_date: "2011-05-17"
agencies:
- "Federal Accounting Standards Advisory Board"
fr_citation: "76 FR 28434"
fr_volume: 76
fr_action: "Notice."
---
# Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment
**AGENCY:**
Federal Accounting Standards Advisory Board.
**ACTION:**
Notice.
*Board Action:* Pursuant to 31 U.S.C. 3511(d), the Federal Advisory Committee Act (Pub. L. 92-463), as amended, and the FASAB Rules of Procedure, as amended in October, 2010, notice is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 40, *Definitional Changes Related to Deferred Maintenance and Repairs:* Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment.
The Standard is available on the FASAB home page *http://www.fasab.gov/standards.html.*
Copies can be obtained by contacting FASAB at (202) 512-7350.
**FOR FURTHER INFORMATION CONTACT:**
Wendy Payne, Executive Director, at (202) 512-7350.
**Authority:**
Federal Advisory Committee Act, Pub. L. 92-463.
Dated: May 11, 2011.
Charles Jackson,
Federal Register Liaison Officer.