000			01531cab a2200409 4500
001			ABS59231
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u88192
041			_aeng
100			_aBond, S.
245			_aEfficient management of public sector assets
260			_c1998
350			_a0
490			_aJournal of Property Valuation and Investment _v16(4) 1998, 369-385(17)
520			_aConsiders some of the issues in the public sector concerned with the classification of assets for financial reporting purposes, and the valuation of those assets. Identifies the significance of efficient asset management for financial reporting, and as part of an active property management system. Discusses the limitations of the replacement cost approach, the main criticisms of cost approaches to valuation and the solutions being advocated. Includes references.
650			_aACCOUNTS
650			_aASSETS
650			_aCLASSIFICATION
650			_aCOST APPROACH
650			_aCOST ESTIMATING
650			_aDEPRECIATION
650			_aLIMITATIONS
650			_aLOCAL AUTHORITIES
650			_aNON-OPERATIONAL PROPERTY
650			_aNON-SPECIALISED PROPERTY
650			_aOPERATIONAL PROPERTY
650			_aPLANT AND MACHINERY
650			_aProperty management _96262
650			_aPUBLIC SECTOR
650			_aSPECIALISED PROPERTY
650			_aValuation _96273
650			_aVALUE
690			_aRATING AND VALUATION
700			_aDent, P.
942			_n0
948			_c28/08/1998
999			_c55722 _d55722