SCHILLER, S.; BEELDE, I. DE - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2003
, we argue that maintenance measures may be split into one of the two categories: Value Preserving Maintenance (VPM), or … Value Increasing Maintenance (VIM). Given the significance of maintenance expenditures, and that continuous improvement is a … enterprise than accumulated maintenance expenses that conventionally are treated as income adjustment entries. …