railway companies did not develop new concepts of accounting, notably as concerned depreciation, they had, by 1875 … market excuses». Agency theory seemingly does not to apply either, for the new theory was proposed by managers allied to …

answer to these problems, we propose and discuss another accounting framework, the ‘Triple Depreciation Line’ (TDL), which …) and its planned depreciation. To this end, we analyse and (re-)define the concept of capital in an ecological accounting … investigation possible of HNC, the others imply mainly the recourse to the HCA and its depreciation. …

physical and R&D capital, which in turn requires measuring their depreciation rates. In this paper we have specified a model of … factor demand that allows for estimating the depreciation rate of both physical and R&D capital jointly with the other model … parameters. The model was estimated for the U.S. total manufacturing sector. Our estimate for the depreciation rate of physical …

. Often this problem is ignored in the theory of investment, not only because depreciation is exogenous, but also due to the …

carefully coordinated features of a more comprehensive income tax, including the indexation of interest, depreciation, and …

maximizing the property's depreciation tax shelter net of all capital gain taxes and transaction costs.This paper develops a … dynamic programming model in which the optimal trading strategies and depreciation methods of all investors in a property are … simultaneously determined. The effects of inflation, depreciation, recapture and choice of depreciation method are analyzed, and the …

With the existing "historic cost" method of depreciation, higher inflation rates reduce the real value of future … depreciation deductions and therefore raise the real net cost of investment. The calculations in this paper show that this rise in … rate. The effects of inflation on the net cost of investment can be completely eliminated by indexing depreciation. A more …

Human capital can depreciate if skills are unused. But estimating human capital depreciation is challenging, as worker … estimate a skill depreciation rate of 4.3% and experience returns of 6.8% …

approach suggests depreciation rates near zero (or even appreciation) whereas the market value approach implies depreciation …Measuring the private returns to R&D requires knowledge of its private depreciation or obsolescence rate, which is … depreciation rate to construct R&D capital stocks and measure the returns to R&D, a rate usually equal to 15 per cent. In this …

. In contrast, the elasticity of investment supply can be inferred from quantity data alone. The bonus depreciation … elasticity of investment supply is high--between 10 and 20. Market prices do not react to the subsidy as the theory dictates … that benefited substantially from bonus depreciation, the aggregate effects of the policy were modest. The analysis …