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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. |
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