Concepedia

Depreciation Reporting

Depreciation Reporting is a formal accounting procedure within tax return preparation that systematically allocates the cost of a tangible asset over its useful life in accordance with tax regulations, distinguishing it from other cost recovery methods by its focus on annual non-cash deductions for tax liability reduction.

46

Publications

1.5K

Citations

69

Authors

35

Institutions

Publications per year

2017–2026

8

Parents

Publications

46

Tax Deductibility of Economic Depreciation to Insure Invariant Valuations

Paul A. Samuelson · Journal of Political Economy · 1964 · 312 citations

, , +15

The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting

Alexandre Rambaud, Jacques Richard · Critical Perspectives on Accounting · 2015 · 157 citations

, , +14

Investment Behavior, the Measurement of Depreciation, and Tax Policy

Robert M. Coen · American Economic Review · 1975 · 102 citations

, , +14

Opportunity Costs-An Experimental Approach

Selwyn W. Becker, Joshua Ronen, George H. Sorter · Journal of Accounting Research · 1974 · 81 citations

, , +12

AN INVESTIGATION OF DISCRETIONARY ACCRUALS AND SURPLUS‐DEFICIT MANAGEMENT: EVIDENCE FROM SWEDISH MUNICIPALITIES

Odd J. Stalebrink · Financial Accountability and Management · 2007 · 76 citations

, , +10

1–5 of 46

Authors

69

  1. BD
    Brian Dollery

    University of New England, Australia

    2 publications · 45 citations

    2

    h-index

  2. RD
    Richard D. Morris

    UNSW Sydney, Australia

    2 publications · 32 citations

    2

    h-index

  3. MV
    Madhav V. Rajan

    Stanford University, United States

    2 publications · 68 citations

    2

    h-index

  4. JL
    John Leslie Livingstone

    College of Accounting, Slovenia

    2 publications · 25 citations

    2

    h-index

  5. IS
    I.P. Selezneva

    Izhevsk State Agricultural Academy, Russia

    2 publications · 28 citations

    2

    h-index

1–5 of 69

Institutions

35

  1. University of New England

    Biddeford, United States

    2 h-index

    3 publications

    76 citations

  2. Izhevsk State Agricultural Academy

    Izhevsk, Russia

    2 h-index

    7 publications

    95 citations

  3. Baikal State University

    Irkutsk, Russia

    2 h-index

    4 publications

    54 citations

  4. University of Vermont

    Burlington, United States

    1 h-index

    1 publications

    12 citations

  5. Alexandru Ioan Cuza University

    Iasi, Romania

    1 h-index

    1 publications

    11 citations

  6. Auburn University at Montgomery

    Montgomery, United States

    1 h-index

    1 publications

    15 citations

  7. University of Maryland, College Park

    College Park, United States

    1 h-index

    2 publications

    38 citations

  8. Kuban State University

    Krasnodar, Russia

    1 h-index

    1 publications

    26 citations

1–8 of 35

Venues

  1. Journal of Accounting Research

    JAR · 9 publications · 287 citations

    9

    h-index

  2. Accounting Historians Journal

    AHJ · 4 publications · 67 citations

    4

    h-index

  3. Financial Accountability and Management

    FAM · 2 publications · 149 citations

    2

    h-index

  4. Accounting and Business Research

    2 publications · 38 citations

    2

    h-index

  5. European Accounting Review

    EAR · 2 publications · 36 citations

    2

    h-index

1–5