The Quarterly Journal of Economics · 1953 · 26 citations · 0 references
BusinessEconomicsFinanceCapital StructureCost Of CapitalFinancial EconomicsCapital GainsCapital MarketsDepreciation AnalysisDiscounted Cash Flow ValuationInternal FinancingInvestmentAccumulated DepreciationCapital Accumulation ModelsCapital Asset DepreciationDepreciation AdjustmentDepreciation Policy AnalysisEconomic DepreciationInternal Funds UtilizationSum-of-the-years'-digits Depreciation
Introduction, 493. — I. Assumptions, 494. — II. Financing investment from internal funds, 496. — III. Various schemes of accelerated depreciation, 499: the American system, 500; the British system, 504; the hybrid system, 506. — IV. Conclusion, 508. — Mathematical appendix, 513.