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Book Cover
Author Brief, Richard P

Title Depreciation and capital maintenance
Published Hoboken : Taylor and Francis, 2013
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Description 1 online resource (150 pages)
Series Routledge Library Editions: Accounting
Routledge library editions. Accounting
Contents Cover; Title; Copyright; Original Title; Original Copyright; Contents; Introduction; Theory of Depreciation: Single Machine; ""A Late Nineteenth Century Contribution to the Theory of Depreciation, ""; ""A General Mathematical Theory of Depreciation, ""; ""Depreciation, Cost Allocation and Investment Decisions, ""; Theory of Depreciation: Composite Plant; ""Annual Survey of Economic Theory: The Theory of Depreciation, ""; Depreciation Multiplier; ""The Depreciation Multiplier, ""; ""On the Convergence of Periodic Reinvestments by an Amount Equal to Depreciation, ""
Depreciation and Capital Maintenance: Hicks's Views""Hicks on Accounting, ""; ""The Measurement of Capital, ""; ""The Concept of Income in Relation to Taxation and to Business Management, ""
Summary Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single 'machine'. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects
Notes Print version record
Subject Depreciation.
Industrial equipment -- Maintenance and repair -- Accounting
Plant maintenance -- Accounting
BUSINESS & ECONOMICS -- Accounting -- Financial.
Industrial equipment -- Maintenance and repair -- Accounting.
Plant maintenance -- Accounting.
Form Electronic book
ISBN 113460517X