Exposure draft (Record no. 112003)

MARC details
000 -LEADER
fixed length control field 01488cad a22002175a 4500
001 - CONTROL NUMBER
control field L152334
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 110223s2011 xxk f 000 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u152334
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
050 04 - LIBRARY OF CONGRESS CALL NUMBER
Classification number 333.332091 $2 18
110 2# - MAIN ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element International Valuation Standards Council
9 (RLIN) 5828
245 00 - TITLE STATEMENT
Title Exposure draft
Remainder of title technical information paper 2, depreciated replacement cost February 2011
Medium [electronic resource]
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. IVSC
Date of publication, distribution, etc. 2011
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note Introduction -- DRC -- Overview -- When to use the DRC method -- Replacement cost -- Componentisation -- Depreciation -- Physical deterioration -- Functional obsolescence -- Economic obsolescence -- Asset life -- Valuation considerations -- Bases of value
520 ## - SUMMARY, ETC.
Summary, etc. Published by the International Valuation Professional Board this exposure draft will result in technical guidance for valuation professionals on the depreciated replacement cost (DRC) method , the most common valuation method under the cost approach. The DRC method can be applied to a wide range of asset types, is frequently used when there is either very limited or no evidence of sales transactions and may be used to estimate a variety of different bases of value. Comments are invited before 31 May 2011.
590 ## - LOCAL NOTE (RLIN)
Local note KA NTK
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name International
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY APPRAISAL AND VALUATION
856 48 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.ivsc.org/pubs/exp_drafts/1102_drc.pdf">https://www.ivsc.org/pubs/exp_drafts/1102_drc.pdf</a>
Public note View the document free of charge at www.ivsc.org
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Virtual Virtual Online 23/02/2011   ONLINE PUBLICATION 152334-2001 06/08/2019 1 06/08/2019 Book