Property depreciation in government
Language: English Series: Journal of Property Investment and Finance ; 24(3) 2006, 259-263(5)Publication details: 2006Subject(s): Summary: Examines the way the UK government accounting and capital charging system allows for depreciation. Aimed at asset managers, public sector finance managers and researchers who deal with long-term investment in non-specialised public sector property portfolios. Finds that the utility of the measures of depreciation for asset managers is limited. Asserts that better measures could be designed to provide broad indicators of the deterioration of large public sector portfolios of assets such as offices or housing. [Taken from journal abstract].| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L133695 (Browse shelf(Opens below)) | 1 | Available | 133695-1001 |
Examines the way the UK government accounting and capital charging system allows for depreciation. Aimed at asset managers, public sector finance managers and researchers who deal with long-term investment in non-specialised public sector property portfolios. Finds that the utility of the measures of depreciation for asset managers is limited. Asserts that better measures could be designed to provide broad indicators of the deterioration of large public sector portfolios of assets such as offices or housing. [Taken from journal abstract].