The construction sector of the Nigerian economy serves as a main stream for infrastructural development; its activities are mainly characterized by the use of equipment in its high-tech state. These pieces of equipment are structurally flexible for common purposes, such as the optimization of targeted objectives set at the most optimal cost efficiency for maintenance and replacement decisions. The management of the studied firm is often concerned with the useful life of every piece of equipment and the determination of a boundary line in the useful horizon to effect a replacement policy. Thus, the replacement policy decision is partly tied to the budgetary provision for investment in order to eliminate operational breakdowns that could contribute to increasing man-hour losses. Hence, a methodological standpoint was demonstrated to provide a replacement useful life horizon and the associated least cost for maintaining a computer in the studied firm, whose failure rate is sudden. A cross-sectional design was adopted with the use of secondary data. Findings revealed a cost-effective horizon that best suits the replacement of computers in the studied organization. Recommendations and conclusion: certified asset replacement model as a veritable conduit for resolving replacement problems in the studied organization