Proposal of a Method to Grasp the Progress of Public Facilities Development Using Fixed Asset Ledger

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.