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- W2326485589 abstract "Depreciation methods can be classified as either biased or neutral with respect to asset lives. A method is biased if it permits more rapid depreciation for assets with some useful lives than for others, and neutral if it does not. Congress, in enacting the general accelerated depreciation provisions of the Internal Revenue Code' intended these methods to be neutral.2 In this paper, it is shown that these methods are not neutral and an alternative accelerated depreciation method is proposed. Double-declining-balance depreciation (DDB) is biased in favor of assets with a short useful life and sum-of-the-years'-digits depreciation (SYD) is biased in favor of assets with a long useful life. A comparison of Tables 13 and 24 indicates that the bias is less for SYD." @default.
- W2326485589 created "2016-06-24" @default.
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- W2326485589 date "1969-01-01" @default.
- W2326485589 modified "2023-10-04" @default.
- W2326485589 title "Accelerated Depreciation: A Proposed New Method" @default.
- W2326485589 doi "https://doi.org/10.2307/2490263" @default.
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