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