Depreciation and Capital Maintenance (RLE Accounting), 1st Edition

  • Published By:
  • ISBN-10: 113460517X
  • ISBN-13: 9781134605170
  • DDC: 657.73
  • Grade Level Range: College Freshman - College Senior
  • 152 Pages | eBook
  • Original Copyright 2014 | Published/Released January 2016
  • This publication's content originally published in print form: 2014

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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.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
Theory of Depreciation: Single Machine.
1: A Late Nineteenth Century Contribution to the Theory of Depreciation.
2: A General Mathematical Theory of Depreciation.
3: Depreciation, Cost Allocation and Investment Decisions.
Theory of Depreciation: Composite Plant.
4: Annual Survey of Economic Theory: The Theory of Depreciation.
Depreciation Multiplier.
5: The Depreciation Multiplier.
6: On the Convergence of Periodic Reinvestments by an Amount Equal to Depreciation.
Depreciation and Capital Maintenance: Hicks's Views.
7: Hicks on Accounting.
8: The Measurement of Capital.
9: The Concept of Income in Relation to Taxation and to Business Management.