Asset valuation of highway tunnels considering reliability
This study presents an asset valuation method that incorporates the actual performance of highway tunnels in South Korea. Conventional valuation practices rely on linear depreciation based on a standard 20-year useful life defined in accounting guidelines, which fails to reflect the actual condition...
Gardado en:
| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Elsevier
2026-08-01
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| Series: | KSCE Journal of Civil Engineering |
| Assuntos: | |
| Acceso en liña: | http://www.sciencedirect.com/science/article/pii/S1226798826001145 |
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