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Author: | Tippett, M. |
Title: | The estimation of realizable holding gains. |
Journal: | Abacus
1989 : SEP, VOL. 25:2, p. 135-148 |
Index terms: | DEPRECIATION INVENTORIES HOLDING COMPANIES MANUFACTURING INDUSTRY UNITED KINGDOM |
Language: | eng |
Abstract: | An outline of rules for estimating realizable holding gains within a cost framework, using a theorem to derive relevant quadrature rules. Estimating gains. Edwards & Bell theorem, Cost savings. Inventory. Depreciation. Empirical analysis. Statistics. A mathematical Appendix and 7 Tables illustrate the study. |
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