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| Tekijä: | Hall, L. Lambert, J. |
| Otsikko: | Cummins Engine changes its depreciation (Management Accounting) |
| Lehti: | Management Accounting (US)
1996 : JUL, VOL. 78:1, p. 30, 32-34,36 |
| Asiasana: | |
| Vapaa asiasana: | ABSCHREIBUNG |
| Kieli: | eng |
| Tiivistelmä: | Generally accepted accounting principles require that the cost of productive assets be depreciated over their expected useful lives in such a way as to allocate the cost as equitably as possible to the periode during which services are obtained from use of the asset. Cummins Engine Company found that using production oriented methods of depreciation instead of the traditional straight line method resulted in a more accurate matching of costs and revenues. |
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