Beutler & Yorgason, 1997

Beutler, I. F. & Yorgason, F. W. (1997). The home as a wealth preserving and accumulating asset: A general formulation and balance sheet application, Financial Counseling and Planning, 8(1), 65-71.

The Home As A Wealth Preserving And Accumulating Asset:
A General Formulation And Balance Sheet Application

Ivan F. Beutler(1) and Floyd W. Yorgason(2)

The home is examined in terms of its value as a wealth preserving and accumulating asset. A
systematic balance sheet approach is developed to identify basic factors by which home equity can be
preserved, accumulated, or diminished. General discussion of the factors is followed by presentation
of a general equation developed to systematically specify the individual and combined effects of
appreciation, leverage, debt repayment, and general price inflation. The four factors are justified in
terms of their value in balance sheet analysis.

Key Words: Home, Asset, Balance sheet

1. Ivan F. Beutler is an Associate Professor, Department of Family Sciences, 1070 SWKT, Brigham Young University, Provo, Utah, 84602. Phone (801)
378-6416. Fax: (801) 378-2520. E-mail:

2. Floyd A. Yorgason is a Ph.D. candidate in the Department of Family Sciences at Brigham Young University.

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