lv

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Synonyms for lv

being five more than fifty

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For example, Robichek and Van Horne (1967) show that a project should be abandoned in the first period when the abandonment value exceeds the present value of the projects future cash flows from operations, discounted at the cost of capital.
In cases where an asset cannot be assigned a readily identifiable cash flow independent of other asset groupings, and the asset is not expected to provide service benefit, liquidation, or abandonment value should be assigned.
If its value in place (the net present value of remaining cash flows) falls below its abandonment value (the amount that could be obtained through sale or other disposal), the asset should be abandoned and an impairment realized.
If the asset's value in place declines but remains greater than its abandonment value, the asset should be retained.
Emery, "Asset Growth, Abandonment Value and the Replacement Decision of Like-for-Like Capital Assets," Journal of Financial and Quantitative Analysis (June 1980), pp.