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| Author: | Grinyer, J. R. |
| Title: | A new approach to depreciation. |
| Journal: | Abacus
1987 : MAR, VOL. 23:1, p. 43-54 |
| Index terms: | DEPRECIATION DEPRECIATION ACCOUNTING INCOMES |
| Language: | eng |
| Abstract: | This article shows a new "coupling"-based attitude to depreciation that includes interest adjustments and originates accounting calculations, consistent with the Net Terminal Values of fixed assets. The procedure has been developed from the concept of earned economic income by the application of ideas found in current literature. |
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