APPA Library

"A Leader Emerges: Harvard Sets an Example for Financing Reporting on Facilities as a Capital Asset"
Author: Schaw, Walter A.
Published In: Facilities Manager
Date: Summer 1992

Describes decision by Harvard University to revise its financial statements by calculating depreciation on replacement rather than historic cost and applying that cost as an operating expense. Includes details on costs, facilities equilibrium theory, and rationale behind the decision.

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