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Keywords: infrastructure assets
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Journal Articles
Accounting Horizons (2012) 26 (3): 465–491.
Published: 01 September 2012
... requirements for infrastructure assets (i.e., condition assessments in combination with replacement costs) could enhance the overall usefulness of infrastructure information, especially among decision makers who make regular use of this information. JEL Classifications: G18; M41; C90. January 2011...