méthode d'amortissement par évaluation directe

OBS: L'équivalence proposée par l'auteur de la fiche a été approuvée par un professeur de l'École des Hautes Études Commerciales de Montréal.

CONT: The direct appraisal depreciation method, which is unwarranted but formerly common, may be stated as follows: It is sometimes assumed that a competent valuator by expert intuition can decide arbitrarily, by merely inspecting a property, how much it is depreciated in value without applying any particular process of reasoning or analysis or without reference to any cost data applying to the property.