Work

On valuing negative cash flows related to contamination, asset removal, or functional obsolescence

Year: 2005

Type: article

Abstract: This article will deomonstrate that valuing negative cash flows requires a different approach from valuing positive cash flows. The concepts of valuing remediation costs, asset removal costs, and other types of functional obsolescence will be used to illustrate this concept.

Source: Journal of Property Tax Assessment & Administration

DOI: 10.63642/1357-1419.1033

Author: Hal B. Heaton

Institution: Brigham Young University

Language: English

Topic: Financial Reporting and Valuation Research

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W759168243

FWCI:

Cites: 2

Cited by: 4

Related to: 10