Search Results

Depreciation Rates and Capital Stocks,
Karim Abadir and Gabriel Talmain, from Department of Economics, University of York
Keywords: Depreciation, Capital Stock.

National and International Methods of Fixed Assets Depreciation,
Silvia Samara Ph. D Student, in Annals of University of Craiova - Economic Sciences Series (2010)
Keywords: depreciation, depreciable value, depreciable assets, depreciation methods,impairment, IAS 16.

How Do Large Depreciations Affect Firm Performance?,
Kristin Forbes, from Massachusetts Institute of Technology (MIT), Sloan School of Management (2002)
Keywords: Depreciation, Performance,

THE ACCOUNTANT AND FISCAL POINT OF VIEW ON THE DEPRECIATION AND THE ADJUSTMENTS FOR THE DEPRECIATION OF TANGIBLE ASSETS,
Maria Sandu, in Annals of University of Craiova - Economic Sciences Series (2011)
Keywords: tangible assets, depreciation, fiscal depreciation, adjustments for depreciation of assets

Approaches Related to Tangible Assets Depreciation,
Dima Florin-Constantin and Ducu Corina-Maria, in Ovidius University Annals, Economic Sciences Series (2014)
Keywords: depreciation, depreciated value, residual value, lifespan, depreciation methods.

PASSING FROM ACCOUNTING TO FISCAL DEPRECIATION,
Marilena Zuca, Alice Ţânţă and Smaranda Andreea Trică, in Annales Universitatis Apulensis Series Oeconomica (2009)
Keywords: depreciation, depreciation regime, ordinary use durations

NOTE ON RETURN TO STRAIGHT-LINE DEPRECIATION,
Fa Bird, in Journal of Accounting Research (1969)
Keywords: Depreciation, Straight-Line depreciation, Investment credit

Accounting versus Tax Depreciation,
Dana Dvořáková, in Český finanční a účetní časopis (2008)
Keywords: Depreciation, Assets, Depreciation method, Odpisování, Aktiva, Metoda odpisování

2 GENERAL CONCEPTS OF DEPRECIATION,
O Johnson, in Journal of Accounting Research (1968)
Keywords: Depreciation, Time-adjusted Depreciation, Cost allocation, Cost accounting

TIME-ADJUSTED DEPRECIATION,
Wj Vatter, in Journal of Accounting Research (1969)
Keywords: Depreciation, Time-adjusted Depreciation, Cost allocation, Cost accounting

Depreciation: Ten Green Bottles,
Keron Bhattacharya, from Palgrave Macmillan (1992)
Keywords: Balance Sheet, Accounting Policy, Interest Charge, Depreciation Schedule, Depreciation Method

The Impact of Depreciation on Costs,
Mariana Radu, in Annals of the University of Petrosani, Economics (2013)
Keywords: depreciation, expenses, costs, assets, restatement

EVALUATION OF LADELLES THEORY OF DEPRECIATION,
Fk Wright, in Journal of Accounting Research (1967)
Keywords: Depreciation, Cost allocation, Asset valuation

UNIFIED THEORY OF DEPRECIATION,
Or Burt, in Journal of Accounting Research (1972)
Keywords: Depreciation, Replacement costs, Asset valuation

Determinants of Currency Depreciation in Pakistan,
Saif Ullah, from University Library of Munich, Germany (2014)
Keywords: Currency depreciation, Terrorism, stock market

Pertes, dépréciations et moins-values,
Elisabeth Thuelin, from HAL (2008)
Keywords: banque,comptabilité,résultat,dépréciation

Depreciation. Concepts and Practices in France and the UK,
Alain Burlaud, Michel Messina and Peter Walton, from HAL (1996)
Keywords: financial accounting,depreciation

LATE 19TH-CENTURY CONTRIBUTION TO THEORY OF DEPRECIATION,
Rp Brief, in Journal of Accounting Research (1967)
Keywords: Depreciation, Valuation, Accounting History

External Balance Correction: Depreciation or Protection,
Rüdiger Dornbusch, in Brookings Papers on Economic Activity (1987)
Keywords: macroeconomics, external balance, depreciation

Learning and Knowledge Depreciation in Professional Services,
Tonya Boone, Ram Ganeshan and Robert Hicks, in Management Science (2008)
Keywords: learning, depreciation, professional services

A joint estimation of the production function and the depreciation rate of the capital stock. A disaggregated analysis,
Ignacio Mauleón and Marta Risueño, from Universidad Carlos III de Madrid. Departamento de Economía (1997)
Keywords: Depreciation rate

DELTA-DEPRECIATION METHODS - SOME ANALYTICAL RESULTS,
Wh Beaver and Re Dukes, in Journal of Accounting Research (1974)
Keywords: Depreciation, Difference Equation approach, Accelerated depreciation

MAXIMUM ENTROPY APPROACH TO THE CHOICE OF ASSET DEPRECIATION,
B Lev and H Theil, in Journal of Accounting Research (1978)
Keywords: Depreciation, Asset valuation, Cost allocation, Depreciation distribution

DEPRECIATION MODELLING IN THE USE OF DEPRECIATED REPLACEMENT COST FOR THE VALUATION OF PLANT AND MACHINERY,
Olusegun Ogunba and Kehinde Ogunniyi, from African Real Estate Society (AfRES) (2019)
Keywords: Depreciation modelling; plant and machinery valuation

Depreciation: a Dangerous Affair,
Guido Cozzi, from University Library of Munich, Germany (2017)
Keywords: House price bubbles; Fiscal depreciation; Sunspot equilibria.

DEPRECIATION EXPENSE AND THE EFFECT OF INFLATION,
Ks Most, in Journal of Accounting Research (1984)
Keywords: Depreciation, Inflation, Price levels, Assets' useful lives

Depreciation Erodes the Coase Conjecture,
Larry Karp, from Department of Agricultural & Resource Economics, UC Berkeley (1995)
Keywords: Coase Conjecture, Depreciation, Multiple Markov Equilibria

Economic Growth and Generalized Depreciation,
Steven Goldman and Vai-Lam Mui, from Department of Economics, Institute for Business and Economic Research, UC Berkeley (1988)
Keywords: growth, depreciation, Solow, neoclassical, Social and Behavioral Sciences

Uncertainty, depreciation and industry growth,
Roberto Samaniego and Juliana Y. Sun, in European Economic Review (2019)
Keywords: Uncertainty; Depreciation; Irreversible investment; Investment lumpiness; Volatility;

Dynamic Tax Depreciation Strategies,
Anja De Waegenaere and J.L. Wielhouwer, from Tilburg University, Center for Economic Research (2008)
Keywords: Tax depreciation; Net Present Value; Dynamic Programming

DEPRECIATION AND OBSOLESCENCE IN CURRENT VALUE ACCOUNTING,
Fk Wright, in Journal of Accounting Research (1965)
Keywords: Depreciation, Cost accounting, Current value

Negotiated settlements with a cost of service backstop: The consequences for depreciation,
Garret Fellows, in Energy Policy (2011)
Keywords: Negotiated settlements Regulation Depreciation

Maintenance, Utilization, and Depreciation along the Business Cycle,
Tryphon Kollintzas and Fabrice Collard, from C.E.P.R. Discussion Papers (2000)
Keywords: Business cycle; Depreciation; Maintenance

Optimal Tax Reduction by Depreciation: A Stochastic Model,
M. Berg, Anja De Waegenaere and J.L. Wielhouwer, from Tilburg University, Center for Economic Research (1996)
Keywords: stochastic processes; taxation; depreciation

ACCELERATED DEPRECIATION - PROPOSED NEW METHOD,
R Feinschreiber, in Journal of Accounting Research (1969)
Keywords: Accelerated Depreciation, Internal revenue code, Double declining balance depreciation, Sum of years depreciation

Economic consequences of firms' depreciation method choice: Evidence from capital investments,
Scott B. Jackson, (Kelvin) Liu, Xiaotao and Mark Cecchini, in Journal of Accounting and Economics (2009)
Keywords: Depreciation method choice Capital investments Straight-line depreciation Accelerated depreciation

IDENTIFICATION OF NATIONAL AND INTERNATIONAL REGULATIONS ON ACCOUNTING DEPRECIATION OF TANGIBLE FIXED ASSETS,
Lumbo Flavio Mucomo, in SEA - Practical Application of Science (2016)
Keywords: Depreciation, Assets, Amortization, The role and importance depreciation

Empirical analysis of the depreciation of electric vehicles compared to gasoline vehicles,
Lukas Schloter, in Transport Policy (2022)
Keywords: Electric vehicles; Depreciation; Value loss; Vehicle depreciation;

APPRAISING ALTERNATIVE METHODS OF ACCOUNTING FOR ACCELERATED TAX DEPRECIATION - RELATIVE-ACCURACY APPROACH,
Mn Greenball, in Journal of Accounting Research (1969)
Keywords: Depreciation, Accelerated Depreciation, Tax allocation, Deferral Method

Depreciation of Enterprise Assets in Wartime,
Valerii Zhuk, Yuliia Bezdushna and Yevheniia Popko, in Oblik i finansi (2022)
Keywords: accounting policy, fixed assets, depreciation, agribusiness, martial law

FALLACY OF DEPRECIATION TRANSLATION,
Ar Drebin, in Journal of Accounting Research (1969)
Keywords: Depreciation, Exchange rate, Price-level adjusted accounting, Asset valuation

Investment Stimulation by a Depreciation Mechanism,
Vadim Arkin, Arkina Svetlana and Alexander Slastnikov, from EERC Research Network, Russia and CIS (2003)
Keywords: Russia, tax system, investment project, uncertainty and risk, depreciation, tax exemptions

Econometric evidence on the depreciation of innovations,
Gaétan de Rassenfosse and Adam Jaffe, in European Economic Review (2018)
Keywords: Appropriability; Intangible asset; Obsolescence; Depreciation; Returns to R&D; Weak patent;

ROLE OF STATE PROTECTIONISM IN DEPRECIATION POLICY FORMATION,
Darya Trachova, in Baltic Journal of Economic Studies (2017)
Keywords: depreciation policy, accelerated depreciation, innovative development, state regulation

ACCOUNTING AND TAX ISSUES RELATING TO DEPRECIATION OF TANGIBLE ASSETS,
Zefinescu Carmen-Veronica, in Annals - Economy Series (2014)
Keywords: depreciation methods, residual value, depreciable value, the net accounting value

Depreciation and Scrapping of Assets in State Institutions,
Lucica Sintea (Anghel), in Ovidius University Annals, Economic Sciences Series (2020)
Keywords: amortization, assets, depreciation, accounting records, recovery

Endogenous capital depreciation and technology shocks,
Yota Deli, in Journal of International Money and Finance (2016)
Keywords: RBC; Endogenous depreciation; Maintenance; Technology shocks;

DEPRECIATION, REPLACEMENT PRICE, AND COST OF CAPITAL,
Wt Baxter and Nh Carrier, in Journal of Accounting Research (1971)
Keywords: Depreciation, Replacement costs, Cost of Capital, Inflation

DEPRECIATION POLICY AND BEHAVIOR OF CORPORATE PROFITS,
Barefiel.rm and Ee Comiskey, in Journal of Accounting Research (1971)
Keywords: Depreciation, Earnings, Earnings smoothing, Earnings growth

Uncertainty resolution and the theory of depreciation measurement,
Ga Feltham and Ja Ohlson, in Journal of Accounting Research (1996)
Keywords: Depreciation, Market cap, Cost allocation, Investments

Stochastic Depreciation and the Business Cycle Puzzle,
Steven Ambler and Alain Paquet, from CREFE, Université du Québec à Montréal (1992)
Keywords: real business cycles, labor productivity, depreciation

Sunk Costs, Depreciation, and Industry Dynamics,
Adelina Gschwandtner and Val Lambson, in The Review of Economics and Statistics (2012)
Keywords: sunk costs, depreciation, entry and exit, irreversible investment

Time Out of Work and Skill Depreciation,
Per-Anders Edin and Magnus Gustavsson, from Uppsala University, Department of Economics (2004)
Keywords: Work interruptions; Skill depreciation; Unemployment; Wage differentials

The Timing of Careers and Human Capital Depreciation,
Astrid Kunze, from Institute of Labor Economics (IZA) (2002)
Keywords: human capital depreciation, wage determination, unemployment

Endogenous Growth, Capital Utilization and Depreciation,
J. Aznar-Marquez and José Ruiz-Tamarit, from Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) (2001)
Keywords: Maintenance; Depreciation; Capital Utilization; Endogenous Growth

Time out of work and skill depreciation,
Per-Anders Edin and Magnus Gustavsson, from IFAU - Institute for Evaluation of Labour Market and Education Policy (2005)
Keywords: Work interruptions; skill depreciation; wage differentials

The Accounting Treatment of Asset Depreciation and the Impact on Result,
Marilena Roxana Zuca, in Annals of the University of Petrosani, Economics (2013)
Keywords: depreciation, amortization, adjustment, self-financing

NOTE ON FINANCIAL REPORTING OF DEPRECIATION AND INCOME TAXES,
H Nurnberg, in Journal of Accounting Research (1969)
Keywords: Depreciation, Income tax, Tax allocation

Analysis of Tax Burden in the Slovak Republic with Emphasis on Depreciation,
Miroslava Vašeková and Martina Mateášová, from Springer (2017)
Keywords: Tax burden, Tax depreciation 2015

Valuation, leverage and the cost of capital in the case of depreciable assets,
Diderik Lund, from Copenhagen Business School, Department of Economics (2006)
Keywords: Cost of capital; depreciation; corporate taxes

THE IMPACT OF FISCAL DEPRECIATION OVER THE ECONOMIC AND FISCAL PERFORMANCE OF THE COMPANY,
Elena Lucia Croitoru, Stela Aurelia Toader, Oprea Silvia and Cristina Pletescu, in Romanian Economic Business Review (2015)
Keywords: depreciation, fiscal, performance, profit

ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION,
Danciu Radu and Deac Marius, in Annals of Faculty of Economics (2011)
Keywords: irreversible depreciation, accounting depreciation, technical depreciation depreciation, provision for positive reevaluation diferences

Depreciation Policies in Regulated Companies: Which Policies are the Most Efficient?,
Joshua Ronen and Bin Srinidhi, in Management Science (1989)
Keywords: accounting policy, regulation, depreciation

Don�t Fall in Love with Parity: Understanding Exchange Rate Depreciation,
Abdul Jalil, from Pakistan Institute of Development Economics (2021)
Keywords: Understanding, Exchange Rate, Depreciation

Comment prendre en compte la dépréciation d'actif ?,
Chrystelle Richard, from HAL (2004)
Keywords: IAS 36,dépréciation d'actif

Optimal Tax Depreciation Lives and Charges under Regulatory Constraints,
Anja De Waegenaere and J.L. Wielhouwer, from Tilburg University, Center for Economic Research (2001)
Keywords: taxation; optimization; depreciation; uncertainty

REAL ESTATE VALUATION: THE MEASUREMENT OF DEPRECIATION IN THE COST APPROACH TO VALUATION,
Olusegun Adebayo Ogunba and Ismail Kolawole Bello, from African Real Estate Society (AfRES) (2015)
Keywords: Cost Valuation; Depreciation

How fast do personal computers depreciate? concepts and new estimates,
Mark Doms, Wendy E. Dunn, Stephen Oliner and Daniel Sichel, from Board of Governors of the Federal Reserve System (U.S.) (2004)
Keywords: Microcomputers - Valuation; Depreciation

Documentary Provision of Accounting of Depreciation of Capital Assets of an Enterprise,
Sazhynets Stepan I. and Trofymchuk Vera Ya., in Business Inform (2013)
Keywords: depreciation, capital assets, depreciation methods, document templates, depreciation accounting, wear and tear of capital assets

Collisions and Prospects of Accounting Depreciation Fund of the Entity,
Olga N. Kuznetsova, in Finansovyj žhurnal — Financial Journal (2017)
Keywords: depreciation bonus, fixed asset depreciation, capital investments, method of the accelerated property depreciation, tax accounting, financial accounting

A note on the linear and annuity class of depreciation methods,
L. Peter Jennergren, in International Journal of Production Economics (2018)
Keywords: Depreciation; Nominal; Real; Linear; Annuity; Book value; Capital service cost; Depreciation rate; Accelerated depreciation; Incentives;

Studying the impact of the depreciation policy on the development of innovation potential of industrial enterprises,
Tatyana Yurievna Mazurina, Yana Sergeevna Matkovskaya, Klavdiya Lazarevna Neopulo and Tatiana Mikhailovna Rogulenko, in Entrepreneurship and Sustainability Issues (2020)
Keywords: investments, innovation potential, investment sources, depreciation, depreciation charges, depreciation funds, depreciation policy, accelerated depreciation, investment potential of an enterprise

Optimal Dynamic Investment Policy for Different Tax Depreciation Rates and Economic Depreciation Rates,
J. L. Wielhouwer, Anja De Waegenaere and Peter Kort, in Journal of Optimization Theory and Applications (2000)
Keywords: Optimal control, investment policy, tax depreciation, economic depreciation

Appreciating depreciation: physical capital depreciation in a developing country,
Matthias Schündeln, in Empirical Economics (2013)
Keywords: Depreciation rate, Capital stock, Investment, Manufacturing, Indonesia, O14, D92, E22, L6,

A social reproduction approach to depreciation,
Masaya Fujita, in International Journal of Critical Accounting (2015)
Keywords: depreciation funds; renewal; social reproduction; banking industry; fixed capital; accounting; Soviet Union; Communist China.

Development of the Approaches to Calculation of Depreciation,
Leonid I. Sergeyev and Maxim I. Moroz, in Finansovyj žhurnal — Financial Journal (2016)
Keywords: depreciation, recovery, service life, profit, cost of a property, plant and equipment, obsolescence, physical deterioration, managerial accounting, repair

Property depreciation in Government,
Anthony Andrew and Michael Pitt, in Journal of Property Investment & Finance (2006)
Keywords: Depreciation, Public sector organizations, Property, Assets management, Public sector accounting, United Kingdom

Depreciation allowances in South Africa,
Estian Calitz, Eva Muwanga-Zake, Alexius Sithole and Wynnona Steyn, from World Institute for Development Economic Research (UNU-WIDER) (2020)
Keywords: Tax depreciation allowances, Tax investment allowances, Tax expenditures, Corporate income tax

Technological progress obsolescence and depreciation,
Raouf Boucekkine, Fernando del Rio and Blanca Martinez, from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2006)
Keywords: vintage capital, operation costs, embodied technical progress, age- related depreciation, obsolescence

TECHNOLOGICAL PROGRESS AND DEPRECIATION,
Raouf Boucekkine, Blanca Martinez and Fernando del Rio, from Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) (2005)
Keywords: Vintage capital, operation costs, embodied technical progress, age-related depreciation, obsolescence

Wars as Large Depreciation Shocks,
Stéphane Auray, Aurélien Eyquem and Frédéric Jouneau-Sion, from HAL (2013)
Keywords: War,military conflicts,depreciation shocks,real business cycle model,random coefficient autoregressive model

Wars as Large Depreciation Shocks,
Stéphane Auray, Aurélien Eyquem and Frédéric Jouneau-Sion, from HAL (2013)
Keywords: War,military conflicts,depreciation shocks,real business cycle model,random coefficient autoregressive model

Wars as Large Depreciation Shocks,
Stéphane Auray, Aurélien Eyquem and Frédéric Jouneau-Sion, from Center for Research in Economics and Statistics (2012)
Keywords: War, Military conflicts, Depreciation shocks, Real business cycle model, Random coefficient autroregressive model

Technological Progress, Obsolescence and Depreciation,
Raouf Boucekkine, Fernando del Rio and Blanca Martinez, from Université catholique de Louvain, Département des Sciences Economiques (2006)
Keywords: Vintage capital; operation costs; embodied technical progress; age-related depreciation; obsolescence

Depreciation and Its Importance to Investment Decision in the Czech Republic,
Petra Oceláková, in Český finanční a účetní časopis (2010)
Keywords: Investment, Accounting depreciation, Tax depreciation, Depreciation tax shield, Cash flow, Investice, Účetní odpisy, Daňové odpisy, Odpisový daňový štít, Peněžní tok

Depreciation, income distribution and the UK REIT,
Andrew Baum and Steven Devaney, in Journal of Property Investment & Finance (2008)
Keywords: Depreciation, Income, Real estate, Investments, Trusts, United Kingdom

Is Currency Appreciation or Depreciation Expansionary in Kosovo?,
Yu Hsing, in Zagreb International Review of Economics and Business (2019)
Keywords: Real depreciation or appreciation, Budget deficits, Interest rates, Oil prices

The nature of surgeon human capital depreciation,
Jason Hockenberry and Lorens A. Helmchen, in Journal of Health Economics (2014)
Keywords: Human capital; Productivity; Skill depreciation; Returns to medical spending;

Production, depreciation and the size distribution of firms,
Qi Ma, Yongwang Chen, Hui Tong and Zengru Di, in Physica A: Statistical Mechanics and its Applications (2008)
Keywords: Size distribution of firms; Power-law; Production and depreciation; Econophysics;

ON THE ECONOMETRIC ESTIMATION OF A VARIABLE RATE OF DEPRECIATION,
Ignacio Mauleón and José Hernández, from Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie) (2002)
Keywords: Capital Stock; Variable Depreciation Rate; Production Function Estimation