Example: MD&A for those using the depreciation method
(This example meets and exceeds what is required for the MD&A statement.)

ABC City manages its streets using a pavement management system. ABC's City policy is to maintain ___ percent of its streets at a pavement condition index of at least ___ (on a 100 point scale) and no more than ___ percent of its streets at a pavement condition index below ___. The most recent assessment found that ABC's City streets were within the prescribed parameters with ____ percent having a pavement condition index of ___ or better and only ___ percent of the streets having a pavement condition index below ___.