Principles of Depreciation (Classic Reprint) - Couverture rigide

Saliers, Earl Adolphus

9781528550406: Principles of Depreciation (Classic Reprint)

Couverture rigide

ISBN 10 : 1528550404 ISBN 13 : 9781528550406

Editeur : Forgotten Books, 2018

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Pr�sentation de l'�diteur :

Since the publication of the writers earlier work, Principles of Depreciation, in 1915, much has occurred, including the enactment of the federal income tax law, to make the depreciation question a problem of every-day business expediency. But, just as previously business men refused to write off any depreciation whatever, so they now have in many instances swung to the other extreme of advocating rates of depreciation higher than conservative authorities would care to sanction. Moreover, while there has been a growing realization that depreciation is an operating expense, practice in too many instances still fails to conform with principles. Corporations, for example, still continue to vary depreciation charges with their earnings, and bankers still persist in deducting depreciation from net profit in their advertisements of security issues. All this is evidence that there is still a great need for further enlightenment on the subject of depreciation. In the past seven years a great amount of experience data has been accumulated which sheds further light on the subject. The mathematical and other formulas have not changed, but the field to which they apply has changed markedly. The purpose of this book is to summarize and interpret this new material in reference, first, to the general accounting principles differentiating between capital and income, second, to the federal income tax, and, third, to the valuation of public utility properties.
(Typographical errors above are due to OCR software and don't occur in the book.)

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Forgotten Books is a publisher of historical writings, such as: Philosophy, Classics, Science, Religion, History, Folklore and Mythology.

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