Depreciation and capital maintenance
著者
書誌事項
Depreciation and capital maintenance
（Routledge library editions, . Accounting ; v. 14）
Routledge, 2016, c1984
- : pbk
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注記
Reprint. Originally published: New York : Garland, 1984
"First published 1984 by Routledge ... First issued in paperback 2016"--T.p. verso
ISBN for subseries "Accounting": 9780415530811
内容説明・目次
内容説明
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.
目次
Introduction. Part 1: Theory of Depreciation: Single Machine 1. A Late Nineteenth Century Contribution to the Theory of Depreciation Richard P. Brief 2. A General Mathematical Theory of Depreciation Harold Hotelling 3. Depreciation, Cost Allocation and Investment Decisions Hector R. Anton Part 2: Theory of Depreciation: Composite Plant 4. Annual Survey of Economic Theory: The Theory of Depreciation Gabriel A. D. Preinreich Part 3: Depreciation Multiplier 5. The Depreciation Multiplier P. de Wolff 6. On the Convergence of Periodic Reinvestments by an Amount Equal to Depreciation Yuji Ijiri Part 4: Depreciation and Capital Maintenance: Hick's Views 7. Hicks on Accounting Richard P. Brief 8. The Measurement of Capital John Richard Hicks 9. The Concept of Income in Relation to Taxation and to Business management John Richard Hicks.
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