Cash-Flow Patterns and the Choices of a Depreciation Method

The determination of annual depreciation charges is important in several management contexts. A major context is the determination of book value and net income (and the associated rate of return on investment). This is important for all firms, but especially for those in regulated industries due to the role of income in rate setting.

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Year of publication:	1972
Authors:	Kraus, Alan ; Huefner, Ronald J.
Published in:	Bell Journal of Economics. - The RAND Corporation, ISSN 0361-915X. - Vol. 3.1972, 1, p. 316-334
Publisher:	The RAND Corporation

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005732163