-relevant accounting capital and true depreciation, (ii) mis-indexation of depreciation allowances, (iii) incomplete deductibility of … and tax-permitted depreciation, is considered. Both convex and concave survival functions can be accommodated. Three …-exponential depreciation schedules are forced, by `approximation devices', to ft into the exponential decay schedule. …

-relevant accounting capital and true depreciation, (ii) mis-indexation of depreciation allowances, (iii) incomplete deductibility of … ; Depreciation ; Indexation … and tax-permitted depreciation, is considered. Both convex and concave survival functions can be accommodated. Three …

This study compares incentive effects of various tax depreciation methods currently adopted in European transition … economies. In these countries straight-line, geometric-degressive and accelerated depreciation measures are quite popular in … depreciation. For this purpose, the present value model is applied under the particular consideration of different financial …