000			01488cad a22002175a 4500
001			L152334
008			110223s2011 xxk f 000 0 eng d
035			_a(Sirsi) u152334
041	0		_aeng
050	0	4	_a333.332091 $2 18
110	2		_aInternational Valuation Standards Council _95828
245	0	0	_aExposure draft _btechnical information paper 2, depreciated replacement cost February 2011 _h[electronic resource]
260			_aLondon _bIVSC _c2011
505	2		_aIntroduction -- 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			_aPublished 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			_aKA NTK
651		4	_aInternational
690			_aPROPERTY-PROPERTY APPRAISAL AND VALUATION
856	4	8	_uhttps://www.ivsc.org/pubs/exp_drafts/1102_drc.pdf _zView the document free of charge at www.ivsc.org
942			_n0
999			_c112003 _d112003