The Deferred Maintenance Account

Ideas & Perspectives
Ideas & Perspectives

Volume 32

No. 13//

October 16, 2007

Your school may have limited or no cash reserves. The Board, Head, and Management Team understand that your buildings are depreciating, and a depreciation line in your school’s budget reflects this. A 1997 report, “A Foundation to Uphold,” identified $26 billion of deferred maintenance for institutions of higher education nationally. (This included $6 billion of urgent needs.) While ISM knows of no similar study for private-independent schools, ISM Consultants have visited many schools where a deferred maintenance backlog exists.

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