Of the nine articles reprinted in this volume originally published
in 1984, those by Ladelle, Hotelling and Anton are recognized as
being the classic articles on the depreciation of a single
'machine'. Each of these articles was published in a journal that
is often not accessible and reprinted here has brought them
together in one place. For many years accountants have dealt with
depreciation and capital maintenance as a static problem. This
volume recognizes its dynamic aspects.
General
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