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Useful Life of an Asset
Useful Life of an Asset
The estimate of the period over which a capital asset is expected to be used by an organization or the number of production or similar units that can be obtained from the capital asset by the organization.
(Graham, Andrew. Financial Management in Canada’s Public Sector. Kingston, ON: School of Policy Studies, Queen’s University; Montreal : McGill-Queen’s University Press, 2007.)
Approved for glossaryposting by Ben Eisen on March 20, 2011