Abstract
Traditionally assets have been logged to inventories that are used as the basis for depreciation calculations, capital allowance assessments and a basic list of the tangible assets of the business. The problem with inventories is that they need considerable effort to create and, unless regularly reviewed, degrade in accuracy through the passage of time. Even computer-generated, database-type inventories are inconvenient.
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© 1994 J. A. Park
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Park, A. (1994). Assets. In: Facilities Management. Macmillan Building and Surveying Series. Palgrave, London. https://doi.org/10.1007/978-1-349-13171-6_6
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DOI: https://doi.org/10.1007/978-1-349-13171-6_6
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-58934-2
Online ISBN: 978-1-349-13171-6
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