{"abstract":null,"action":"Notice.","agencies":[{"raw_name":"Federal Accounting Standards Advisory Board","name":"Federal Accounting Standards Advisory Board","id":158,"url":"https://www.federalregister.gov/agencies/federal-accounting-standards-advisory-board","json_url":"https://www.federalregister.gov/api/v1/agencies/158","parent_id":null,"slug":"federal-accounting-standards-advisory-board"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2011/05/17/2011-11975.html","cfr_references":[],"citation":"76 FR 28434","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":null,"disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2011-11975","effective_on":null,"end_page":28435,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2011/05/17/2011-11975.xml","html_url":"https://www.federalregister.gov/documents/2011/05/17/2011-11975/notice-of-issuance-of-statement-of-federal-financial-accounting-standard-40-definitional-changes","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2011-11975?publication_date=2011-05-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2011-05-17/2011-11975/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":69,"last_updated":"2026-04-04 12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2011-05-17/pdf/2011-11975.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2011-05-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2011/05/17/2011-11975.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-06-05T17:32:30Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":28434,"subtype":null,"title":"Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment","toc_doc":"Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment","toc_subject":"Issuance of Statement of Federal Financial Accounting Standard 40, etc.:","topics":[],"type":"Notice","volume":76}