Results 211 to 220 of about 160,351 (250)

Depreciation Rules and the Relation between Marginal and Historical Cost

Journal of Accounting Research, 2008
ABSTRACTThe reported cost of a product frequently contains historical cost components that reflect past investments in productive capacity. We examine a setting wherein a firm makes a sequence of overlapping capacity investments. Earlier research has identified particular accrual accounting (depreciation) rules with the property that, on a per unit ...
Rajan, Madhav V., Reichelstein, Stefan
openaire   +1 more source

Historic Preservation: At What Cost?

2002
Article published in the Michigan State University School of Law Student Scholarship Collection.
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Distortions Imposed by Inflation on Historical-Cost Depreciation

Journal of the Northeastern Agricultural Economics Council, 1983
The use of historical-cost depreciation in periods of persistent inflation decreases the present value of depreciation deductions, thus understating the true economic cost of capital and increasing the real after-tax rate of return required by potential investors.
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Cost Considerations: An Historical Perspective

2002
Modern medicine has made significant strides over the last several decades. During this period emphasis has been on optimizing clinical outcomes, especially in “high-tech” procedures. In this regard, neither orthopedics nor knee arthroplasty has been an exception.
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Prices based on current cost or historical cost: How different are they?

Journal of Regulatory Economics, 2015
In 1996, The Federal Communications Commission (FCC) prescribed total element long-run incremental cost (TELRIC) to determine rates incumbent local exchange carriers (ILECs) charge for most mandated wholesale services. TELRIC, which bases prices on a hypothetical incumbent that serves current volumes with completely new equipment, was a major departure
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The Historical Significance of Information Costs

2001
AbstractExamines some of the long‐term changes in economic institutions that have been driven by changes in information costs. The costs of recording, storing, retrieving, and communicating information have all changed significantly over time, though at different rates over different periods.
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The value relevance of fair value and historical cost measurements during the financial crisis

Accounting and Finance, 2021
Lin Liao, Helen Kang, Richard D Morris
exaly  

Energy performance analysis of a historical building using cost-optimal assessment

Energy and Buildings, 2021
Yusuf Yıldız, Irem Bayram
exaly  

historical cost accounting

1987
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Historical Cost

2011
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