Cash-Flow Patterns and the Choices of a Depreciation Method

Alan Kraus and Ronald J. Huefner

Bell Journal of Economics, 1972, vol. 3, issue 1, 316-334

Abstract: 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.

Date: 1972
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