The Accounting Review
A Further Study of Depreciation [статья]
Опубликовано на портале: 03-10-2003Harold Jr. Bierman The Accounting Review. 1966. Vol. 41. No. 2. P. 271-274.
"In that article I suggested that the depreciation charge for a period is related to the expectations at the time of purchase and that the purchase of an asset is actually the purchase of future cash proceeds. These cash proceeds then become the basis for the depreciation calculation. This paper will refine the definition of "cash proceeds" with the objective of making the accounting for the events consistent with the decision-making procedures..."