haku: @author Hartman, R.V. / yhteensä: 1
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| Tekijä: | Hartman, J. C. Hartman, R.V. |
| Otsikko: | After-tax economic replacement analysis |
| Lehti: | Engineering Economist
2001 : VOL. 46:3, p. 181-204 |
| Asiasana: | REPLACEMENT TAX LAW USA |
| Vapaa asiasana: | AFTER-TAX |
| Kieli: | eng |
| Tiivistelmä: | This paper examines after-tax serial replacement analysis under current United States tax law. The law explicitly defines the difference between as asset disposal (retirement) and a like-for-like exchange (replacement). A gain or loss is only realized when an asset is retired while a replacement leads to the transfer of any residural book value balance to the acquired asset. |
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