Facility Accounting: Hammering Out a Capital Replacement Budget

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Most facility and finance managers cannot adequately handle school infrastructure issues because they lack the tools to describe the problem appropriately. Facility accounting gives managers accurate deferral and projected replacement costs, using nationally recognized life-cycle and cost data. Facility accounting enables proper management of physical assets, ensuring that they contribute to an institution's overall competitiveness.
Readinger, Jay
School Business Affairs
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References to Journal Articles