Replacement allowance: modified sinking fund method

Mann, G.R.

Replacement allowance: modified sinking fund method - 1990 - Appraisal Journal 58(4) October 1990, 486-493(8) .

Explains why the straight line and sinking fund methods of calculating replacement allowance do not necessarily produce the best results. Instead, the modified sinking fund method is proposed and analysed in detail using examples to illustrate salient points.


MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
APPRAISAL
DEPRECIATION