Information about infrastructure assets of a state government reported using the modified approach is required supplementary information (RSI) other than managements discussion and analysis. All of the following should be disclosed except

a. The condition level at which the government intends to preserve its eligible infrastructure assets reported using the modified approach.

b. The basis for the condition measurement and the measurement scale used to assess and report condition.

c. The assessed condition for at least the two most recent complete condition assessments.

d. The estimated annual amount calculated at the beginning of the fiscal year to maintain and preserve at (or above) the condition level established and disclosed by the government compared with the amounts actually expensed for each of the past five reporting periods.