Abschreibungen bei fallenden Wiederbeschaffungspreisen in stationären und nicht stationären Märkten

Günter Knieps (), Hans-Ulrich Küpper () and René Langen ()
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Günter Knieps: Albert-Ludwigs-Universität Freiburg
Hans-Ulrich Küpper: Ludwig-Maximilians-Universität München
René Langen: McKinsey&Company, Inc.

Schmalenbach Journal of Business Research, 2001, vol. 53, issue 8, 759-776

Abstract: Summary The current debate on costing for purposes of rate regulation focuses on the cost of efficient service provision. The purpose of this paper is on the economic foundation of depreciation schedules. The starting point is the comparison of traditional depreciation procedures from the perspective of forward looking decision oriented costing in situations of decreasing prices. Economic depreciation measures, in each period, the holding cost associated with using that asset in that period, this cost being assessed as the change in the value of the asset in that period. Therefore it is essential to distinguish between “closed” and “open” depreciation plans. “Open” depreciation schedules can be continually adjusted as new information becomes available. Considering the case of telecommunications, the authors demonstrate the advantages of an “open” depreciation plan for companies in dynamic industries.

Keywords: D2; G38; M4 (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1007/BF03372667

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