Given the GASB guideline change creating new requirements for reporting on infrastructure assets, institutions may want to consider developing categories and coding structures for these assets. Appendix D provides a detailed organizational format to consider when inventorying infrastructure assets. Appendix F provides a possible coding scheme for the detailed infrastructure assets in appendix D. Examples of categories might be the following:
- Athletics - Outdoor. Items in this category are used in direct support of outdoor athletic activities. These would typically include arenas, baseball fields, basketball courts, bleachers, circuit training courses, climbing walls, dugouts, field light poles, grass playing fields, hard playing surfaces, press boxes (unless they fulfilled the requirements of being considered a building; see chapter 2), ropes, course elements, running tracks, scoreboards, shooting ranges, ski lifts, softball fields, stadiums, outdoor swimming pools, synthetic fields, tennis courts, volleyball courts, etc.
- Equipment (that cannot travel on public roads). Items in this category include tractors and attachments; hand-held or worn leaf blowers, weed-wackers or trimmers; riding tractors, mobile carts, or mowers; walk-behind mowers, blowers, grinders, etc.; and other equipment that could not typically be licensed to operate on the public roads.
- Grounds (items that grow). Items in this category include various live plantings distributed through the grounds areas that support and enhance the grounds. These would typically include arboretums, fairways, flower beds, hedges, putting greens, shrub beds, trees, forest preserves, general turf, woody shrubs, etc.
- Land and Land Elements. Items in this category include any land assets that are not already a part of any other infrastructure element or support element. These would typically include pastures, preserve areas, undeveloped property, water bodies like ponds and lakes, etc.
- Miscellaneous Structures. Items in this category are structures that do not have a building envelope per se. These would typically include uncovered amphitheaters, bleachers, pedestrian and vehicular bridges, fences, gates, flagpoles, hazardous waste collection/storage sheds, memorial/donated structures, retaining walls, solid waste transfer stations, statues, fuel tanks, water tanks, towers, waterfront piers/docks, etc.
- Retired, Demolished Structures. Items in this category represent past infrastructures that have been demolished, removed, or perhaps renamed. The purpose of this category is to provide a coding for historical infrastructure that existed at one time but has been removed from the inventory. This process helps to keep a historically accurate accounting of infrastructure elements.
- Site Furnishings (items that do not grow). Items in this category include various furnishings distributed through the grounds areas that support and enhance the use of grounds but are not living, growing things and/or are not athletic elements. These would typically include ash receptacles/urns, benches, bike racks, roadway bollards, cemeteries, drinking fountains, outdoor grills, hardscape, parking lots, parking meters, picnic tables, plaques, monuments, ramps, roads, exterior signage, trash receptacles, recycling receptacles, etc.
- Utilities Distribution Systems. Items in this category include all the traditional utility systems such as steam, domestic water, natural gas, electric high voltage, and sanitary sewer, as well as cable TV, data, electric low voltage, electric secondary, energy management, fire alarm, fuel distribution, fuel storage, street lighting, pedestrian lighting, security, storm water, emergency telephone, general telephone, public telephone, chilled water, fire protection water, heating water, irrigation water, etc.
- Vehicles (that can travel on public roads). Items in this category include all those vehicles that are licensed to operate on the public roads. They would include cars, vans, trailers, trucks, fuel trucks, patrol cars, ambulances, and specialty vehicles like backhoes, aerial lifts, cranes, chippers, etc., as long as they are licensed to operate on public roads. It should be noted that some prefer to include these items in their institutionís movable equipment inventories for asset tracking and control purposes, and for inclusion in their institutionís Indirect Cost Recovery (ICR) proposal to the federal government.
When incorporated into any computerized maintenance management system (CMMS), use of these categories at this broad level allows for the collection and review of work/costs associated with the maintenance and repair of these campus elements. These categories can also be expanded to identify infrastructure types or even specific elements within a particular type of infrastructure by coding the infrastructure type (for example, grounds flower beds, furnishings bike racks, or utility storm water system) and then numbering a specific unique element within that type. Numbering a specific unique element would combine a type code with a serial number or bar code number. This format can be used in as little or as much detail as needed to identify campus assets and meet institutional goals.