2024 Volume 30 Issue 74 Pages 432-437
To address the aging of public facilities, the Ministry of Internal Affairs and Communications requested municipalities to formulate a “Comprehensive Management Plan for Public Facilities and Infrastructure” in 2014. 9 years have passed since then, but only a few municipalities have analyzed and understood the progress of public facilities development from its formulation to the present. Additionally, the fixed asset ledger, which contains accounting information from construction to disposal of public facilities, is expected to be utilized for facility management. Therefore, this report proposes a method to grasp the progress of public facilities development using the fixed asset ledger.
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