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Author:Craig, R.
Tippett, M.
Title:Estimating current cost depreciation expence using numerical analysis and the STAPOL technique : A pedagogic exposition.
Journal:Abacus
1987 : SEP, VOL. 23:2, p. 141-156
Index terms:CURRENT COST ACCOUNTING
DEPRECIATION
MEASUREMENT
Language:eng
Abstract:The article presents a scientific approach to measurement problems in estimating depreciation expense in a current cost accounting system.The approach uses computational techniques employed in numerical mathematics. This STAPOL technique is recommended when a large number of depreciable assets exists.
SCIMA record nr: 59916
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