The digital edition of all books may be viewed on our website before purchase. Excerpt from The Question of Depreciation and the Measurement of Expired Outlay on Productive Plant: A Plea for the Study and Use of Better Methods (Classic Reprint)
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Vendeur : Forgotten Books, London, Royaume-Uni
Paperback. Etat : New. Print on Demand. This book examines the subject of depreciation, focusing on the objective and accurate measurement of plant and machinery so that a clear picture of profit and loss can be obtained. It argues that all capital invested in productive assets is a 'payment in advance on revenue account' which will expire and must be renewed. The author, an experienced chartered accountant, describes the various methods in use for depreciation - equal fraction of original cost, percentage reducing balance, annuity method, and sinking fund method. Each has merits and drawbacks, and the author concludes that the best method is to base annual charges on the estimated efficient economic life of each class of productive plant. The book's central theme is that a proper understanding of depreciation is essential for businesses to ensure long-term success. When applied effectively, it allows for more accurate assessment of annual net profit or loss and avoids the danger of presenting a falsely positive financial position. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. N° de réf. du vendeur 9781330662250_0
Quantité disponible : Plus de 20 disponibles
Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781330662250
Quantité disponible : 15 disponible(s)
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781330662250
Quantité disponible : 15 disponible(s)