Capitalised Expenses

T. H. Donaldson
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T. H. Donaldson: J. P. Morgan

Chapter 4 in The Treatment of Intangibles, 1992, pp 63-76 from Palgrave Macmillan

Abstract: Abstract Capitalised expenses are, as an asset, pure accounting fiction; as such they are intangible in a sense that is different from anything we have so far discussed; they are truly worthless and should be so treated.

Keywords: Cash Flow; Balance Sheet; Trade Creditor; Full Disclosure; Aero Engine (search for similar items in EconPapers)
Date: 1992
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DOI: 10.1007/978-1-349-22484-5_4

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