Traditional budgets do not seem to be effective in the maintenance arenas as maintenance costs consists of 1000\\\'s of unrelated events. The breakdowns and other maintenance activities are very difficult to anticipate and not necessarily reflect what happened last year. A zero based budget breaks the overall demand for maintenance services into its constituents, that is, assets or areas. Look at each asset (or group of like assets) to determine the maintenance exposure. In addition to the unit or asset list, a zero based budget has allocations for certain areas that are hard to define as individual assets such as the electrical distribution system or the paved parking area and sidewalks.