Concepts of Business Income and Their Implementation

George O. May

The Quarterly Journal of Economics, 1954, vol. 68, issue 1, 1-18

Abstract: I. Introduction, 1. — II. Accounting before World War I, 4; national income, 5; essentials of accounting, 5; accounting from the economist's standpoint, 6. — III. Accounting since World War I, 8; accounting for capital assets, 9; straight-line depreciation, 9; changing price levels and depreciation, 10; recent discussions of the subject, 12; other views, 15; inventoriable assets, 16.

Date: 1954
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