翻訳と辞書 Words near each other ・ Deferent and epicycle ・ Deferiet, New York ・ Deferiprone ・ Deferoxamine ・ Deferral ・ Deferral (disambiguation) ・ Deferred Acquisition Costs ・ Deferred action ・ Deferred Action for Childhood Arrivals ・ Deferred Action for Parents of Americans ・ Deferred adjudication ・ Deferred compensation ・ Deferred deep linking ・ Deferred financing cost ・ Deferred income ・ Deferred maintenance ・ Deferred Measurement Principle ・ Deferred Procedure Call ・ Deferred prosecution ・ Deferred reference ・ Deferred sentence ・ Deferred shading ・ Deferred tax ・ Deferred tax uncertainty ・ Deferribacter ・ Deferribacter autotrophicus ・ Deferribacter desulfuricans ・ Deferribacter thermophilus ・ Deferribacteraceae ・ DeFerriere House Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Deferred maintenance ： ウィキペディア英語版 Deferred maintenance Deferred maintenance is the practice of postponing maintenance activities such as repairs on both real property (i.e. infrastructure) and personal property (i.e. machinery) in order to save costs, meet budget funding levels, or realign available budget monies. The failure to perform needed repairs could lead to asset deterioration and ultimately asset impairment. Generally, a policy of continued deferred maintenance may result in higher costs, asset failure, and in some cases, health and safety implications. ==Technical vs. Accounting== The technical community (e.g., Engineers, facilities managers, and logisticians, etc.) makes distinctions between maintenance and repairs whereas accountants generally do not. Accountants typically look at maintenance and repairs as period costs requiring immediate expensing as opposed to capital improvements that become capitalized and depreciated over some future time period. The technical community often defines maintenance in terms of retaining an asset's functionality compared to repairs that restore an asset's functionality. The accounting standard-setter for the U.S. Government (www.FASAB.gov) in its Statement of Federal Financial Accounting Standard 40, defines deferred maintenance to also include deferred repairs in this way, ''“Deferred maintenance and repairs” are maintenance and repair activities that were not performed when they should have been or were scheduled to be and which, therefore, are put off or delayed for a future period. Maintenance and repairs are activities directed toward keeping fixed assets in an acceptable condition. Activities include preventive maintenance; replacement of parts, systems, or components; and other activities needed to preserve or maintain the asset. Maintenance and repairs, as distinguished from capital improvements, exclude activities directed towards expanding the capacity of an asset or otherwise upgrading it to serve needs different from, or significantly greater than, its current use.'' 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Deferred maintenance」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.