"Alternative view of Depreciation and Recapitalization Costs, An"
Author: Lufkin, Peter
Published In: Facilities Manager
Date: January/February 2004
Facility Asset Management. Suggests that what is known about the physical depreciation of facilities has little use in the estimation of recapitalization costs and argues that results from the study of economic depreciation provide a better tool for this purpose. Compares old methods of determining recapitalization estimates with newer methods of economic depreciation incorporating the economic (or productive) value of structures. Includes diagrams and notes.
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