Relevant bibliographies by topics / Depreciation allowance

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  2. Dissertations / Theses
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Academic literature on the topic 'Depreciation allowance'

Author: Grafiati
Published: 4 June 2021
Last updated: 3 February 2022

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Journal articles on the topic "Depreciation allowance"

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Ahmad, Qazi Masood, and S. Moquet Ahsan. "Tax Concessions and Investment Behaviour." Pakistan Development Review 36, no. 4II (December 1, 1997): 537–62. http://dx.doi.org/10.30541/v36i4iipp.537-562.

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The Government of Pakistan, like many other developing countries, has opted for tax holidays as an important fiscal measure to encourage rapid industrialisation in the backward areas. This concession is also supplemented by several other economic and non-economic measures including import duty, and depreciation allowances. Mintz (1990) discusses the efficacy of tax holidays in the presence of accelerated depreciation allowances concludes that tax holidays which are designed to increase capital formation may end up penalising capital formation. Mintz’s (1990) conclusion is based on the assumption that if the assets are long-lived, and the income tax system allows deductibility of accelerated depreciation but cannot be deferred, then the tax holidays, by preventing depreciation deduction in the early period may actually penalise investment during the tax holiday period. If on the other hand the depreciation allowance is deferred till the end of tax holiday period, the tax system is genuinely generous and provides a real incentive for capital formation.
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Yoon, Soon Suk. "Stock Market Reaction to the Korean Special Depreciation Allowance." Asia-Pacific Journal of Accounting 6, no. 2 (December 1999): 321–37. http://dx.doi.org/10.1080/10293574.1999.10510568.

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Shah, Krishna Kumar. "Analysis of Depreciation Policy Based on Effective Tax Rate." Academic Voices: A Multidisciplinary Journal 4 (March 28, 2015): 21–23. http://dx.doi.org/10.3126/av.v4i0.12352.

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Depreciation is an income tax deduction that allows a tax payer to recover the cost. It is an annually allowance for the wear and tear, deterioration or obsolesce of property .With the introduction of income tax Act 2002 the government claimed that the depreciation rule under the new law is more generous than the depreciation rule in 1992 in case of all the assets including machinery and building. This article compares Effective Tax Rate (ETR) which shows no decrease in 2002 in compassion to 1992 in ETR. It means the depreciation rule of 2002 in case of building and machinery is not generous as claimed by the tax policy maker. In contrary to this, the analysis shows that the depreciation provision of 1992 and 2002 are more liberal than the depreciation provision of 1982.DOI: http://dx.doi.org/10.3126/av.v4i0.12352 Academic Voices Vol.4 2015: 21-23
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Nur, Iim Ibrahim. "Analisis Manajemen Pajak Pada Industri Penyedia Jasa Telekomunikasi." ULTIMA Management 2, no. 1 (June 1, 2010): 57–69. http://dx.doi.org/10.31937/manajemen.v2i1.169.

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Tax Management must be done throughout the company’s activities. In principle, tax management can be done via good tax compliance and minimizing tax burden. The latter can be achieved by transforming non-deductible expenses into deductible expenses. For example, PT Nyambung Teruuusss Tbk. (PT. NT) must change income Tax Art. 21 paid by the company into tax allowance with gross-up method, pooling company's cars at the office instead of letting these cars brought home by the employees, outbound training for employees instead of family gathering, and other methods including converting fringe benefits into allowance. Another method to minimize tax burden is to change depreciation methods into double-declining method instead of straight-line method. With nondeductible transformation method have saved PT NT Rp 5.26 billion of corporate income tax, while depreciation methods transformation is predicted to save the company Rp 735.66 billion for an eightyear period
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Yussof, Salwa Hana, Khadijah Isa, and Raihana Mohdali. "An Analysis of the Gap between Accounting Depreciation and Tax Capital Allowance in Malaysia." Procedia - Social and Behavioral Sciences 164 (December 2014): 351–57. http://dx.doi.org/10.1016/j.sbspro.2014.11.087.

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Ogorodnikova, Tatyana, Aleksei Solomein, Vladimir Orlov, and Irina Shipunova. "Technical and Economic Assessment of the Condition of Fixed Assets and the Criterion of the Validity of Recovery Investments." Bulletin of Baikal State University 30, no. 1 (March 25, 2020): 89–99. http://dx.doi.org/10.17150/2500-2759.2020.30(1).89-99.

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The article analyzes the methodology for calculating depreciation and assessing the condition of fixed assets. The absence of conditionality of the period of use and depreciation allowance of fixed assets due to their physical wear and tear in specific production conditions is revealed. Thus, it is concluded that the theoretical estimates of the condition of fixed assets do not correspond to their actual physical wear and tear. The internal contradictions of the indicator of return on capital are investigated, its inconsistency with the essence of production is revealed. The absence of a criterion for the need for renovation investment is mentioned as one of the negative consequences of the existing methodological approaches to assessing the condition of fixed assets. In order to overcome the shortcomings and negative consequences of the methodology for assessing the condition of fixed assets, the relationship between the depreciation coefficient, the technical accelerator and the integral indicator of physical wear is revealed. To characterize the dependence of the volume of production and operating costs on the physical depreciation of fixed assets, a conversion factor is substantiated and introduced. Formal models of indicators of production and return on capital are presented. They reflect partial and generalizing coefficient of conversion of fixed assets as well as the interest rate and the level of inflation. The moment of zero efficiency of fixed assets is substantiated as a criterion of necessity and timeliness of renovation investments. In addition, the concept of the period of their effective use is introduced.
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Sack, Robert J. "Interstate Transport, Inc.: A Case Study in Earnings Management." Issues in Accounting Education 17, no. 4 (November 1, 2002): 369–88. http://dx.doi.org/10.2308/iace.2002.17.4.369.

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This case asks student teams to make a number of accounting decisions in the context of a single company. The decisions address the allowance for bad debts, inventory valuation, depreciation lives and methods, contingency provisions, and accounting for off-book entities. The case setting requires you to address those issues in an integrated way, and establish a rationale for the decisions required. The teamwork required illustrates the way differing personal judgments, regarding both facts and principles, enter into the determination of net income. Whether you mean to or not, your teams will be practicing “earnings management.”
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Schoney, R. A., and R. A. Rinholm. "Capital Cost Allowance and Tax Neutrality: A Case Study of Saskatchewan Farmers' Claims Versus Actual Depreciation." Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie 37, no. 1 (March 1989): 47–62. http://dx.doi.org/10.1111/j.1744-7976.1989.tb03335.x.

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Narsing, Anthony, Terry Sanders, Len Kistner, and Jerry Williams. "Managing rental car businesses in the new economy: Using a multivariate decision model approach." Journal of Transportation Management 23, no. 2 (October 1, 2012): 71–89. http://dx.doi.org/10.22237/jotm/1349049960.

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U.S. rental car organizations are having to modify their business models to adapt to the new economy, which includes increased fuel costs, reduced business and leisure travel, and reduced resale of low mileage rental units. Revenue is negatively impacted due to increased maintenance as a result of higher mileage requirements placed on the rental inventory. Changes in the depreciation allowance on the rental car fleet reduced the potential value of vehicles by requiring fleet operations managers to maintain the fleets for longer periods of time. This article presents a multivariate decision-making model, which used in conjunction with in-house performance indicators, will assist operations managers in understanding specific variables likely to impact rental car revenues and optimize their decisions regarding available assets.
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Temukuyev, Timur B. "An energy method for computing the use of fossil fuel energy." Nexo Revista Científica 34, no. 02 (June 9, 2021): 859–71. http://dx.doi.org/10.5377/nexo.v34i02.11599.

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An energy method for computing the use of fossil fuel energy has been considered in the article. On the world market, the fuel price depends on supply and demand and involves no energy costs for fuel production. An energy analysis of economic activity was suggested by Charles Hall, an American scientist, who introduced a notion of Energy Returned on Energy Invested, as a ratio between returned and invested energy, into scientific discourse. No account has been taken of invested energy depreciation in this method. All losses are fully incorporated, when the ratio between beneficially used energy in all process flow chains from fuel deposit exploration to energy utilisation, and the considered amount of natural fuel primary energy is taken as the coefficient of beneficial primary energy use (CBPEU). When CBPEU is determined, allowance is made for all potential energy losses; the depreciation degree of energy, contained in the fuel, from its deposit to a consumer, is defined. When energy of renewable sources is utilised, a coefficient of renewable sources energy conversion, defined as the ratio between energy delivered by a power unit throughout the entire operation period, and invested energy taking into account CBPEU over the same period, will represent an objective criterion of power unit efficiency.
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Dissertations / Theses on the topic "Depreciation allowance"

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Čermáková, Kristýna. "Daňová problematika v účetnictví a její řešení v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85363.

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The thesis focuses on accounting and taxation system and their different approach in solving particular problems. The first part of this thesis characterizes the essence of accounting, its role and the importance for its users. It also describes the regulation of accounting, influences that contributed to the creation of a legislative framework and the accounting standards nowadays. The description of the tax system is focused on the definition of basic elements of taxes, a brief overview of the current tax system in the Czech Republic and the taxes in accounting. Particular attention is paid to differences and complications that arise from different perspective of tax and accounting system. This concerns the area of provisions, depreciation, valuation allowance and their connection with deferred tax.
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Casimir, Schiller Apollinaire. "The channels of investment tax policy /." Online version via UMI:, 1997.

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Petkova, Kunka, and Alfons J. Weichenrieder. "The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB?" WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6536/1/SSRN%2Did3249512.pdf.

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A major goal of the EU Commission in the area of direct taxation is the introduction of a common consolidated corporate tax base (CCCTB) in Europe. While hardly discussed in the literature, such a system would limit national discretion over tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances are used as a fiscal instrument for stabilization. A common consolidated tax base deprives national governments from implementing investment incentives via accelerated depreciation. This paper discusses the possible implementation of a hybrid system that combines features of formula apportionment and separate accounting. Such a hybrid system may substantially mitigate transfer pricing problems and other tax planning issues, whilst preserving national discretion over depreciation allowances.
Series: WU International Taxation Research Paper Series
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Kocingerová, Dominika. "Účetnictví malých a středních podniků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15607.

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The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.
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Trutnová, Zuzana. "Daňové odpisy hmotného majetku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225031.

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This thesis deals with tax depreciation of fixed assets in Czech Republic including comparison with tax depreciation according direction proposal for a Common Consolidated Corporate Tax Base and capital deduction in United Kingdom. This thesis includes description of basic rules of fix assets tax depreciation and analysis of tax optimalization possibilities using tax depreciation in Czech Republic. Information gained in theoretical part is used for formation of methodic manual that is used by corporate tax payers as a guide in tax depreciation setting. In the last part of the thesis, variants of tax depreciation calculation for existing company are stated.
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Gyüreová, Kamila. "Účetní a daňová specifika pohledávek." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359754.

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The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
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Müllerová, Michaela. "Vliv daní na věrný a poctivý obraz účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76738.

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The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
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Books on the topic "Depreciation allowance"

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Capital cost allowance in Canada. 2nd ed. Toronto, ON: CCH Canadian, 2005.

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United States. Internal Revenue Service. Depreciation. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Service, United States Internal Revenue. Depreciation. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1985.

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United States. Internal Revenue Service. Depreciation. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1990.

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United States. Internal Revenue Service. Depreciation. 8th ed. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1988.

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Connolly, Margaret. Capital allowances. Dublin: Institute of Taxation in Ireland, 1999.

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Kevin, Smith. Capital allowances for property professionals. Coventry: RICS Books, 2009.

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C, Young James. Depreciation and credits. East Lansing, MI (423 Albert Ave., East Lansing 48823): S.C. Dilley's Federal Tax Workshops, 1988.

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Richard, Thornton. Manual of capital allowances and charges: Malaysia. Singapore: CCH Asia Pte Limited, 2013.

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Block, Julian. Depreciation and capital planning. Paramus, NJ: Prentice Hall Information Services, 1987.

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Book chapters on the topic "Depreciation allowance"

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KEENEY, STEPHEN R. "The Roster Depreciation Allowance:." In SABR 50 at 50, 542–58. Nebraska, 2020. http://dx.doi.org/10.2307/j.ctv13qfv6d.52.

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Slorach, J. Scott, and Jason Ellis. "21. Capital allowances." In Business Law 2020-2021, 206–10. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858393.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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Slorach, J. Scott, and Jason Ellis. "21. Capital allowances." In Business Law 2019-2020, 208–12. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838579.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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Slorach, J. Scott, and Jason Ellis. "21. Capital allowances." In Business Law, 204–9. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844316.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.
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"Depreciation Allowances." In Hong Kong Taxation, 355–416. The Chinese University Press, 2019. http://dx.doi.org/10.2307/j.ctvzsmbbc.12.

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"Depreciation Allowances." In Hong Kong Taxation, 527–86. The Chinese University Press, 2014. http://dx.doi.org/10.2307/j.ctt1p9wqf3.14.

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"Depreciation Allowances." In Hong Kong Taxation, 503–62. The Chinese University Press, 2012. http://dx.doi.org/10.2307/j.ctt1p9wqpq.14.

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"Depreciation Allowances." In Hong Kong Taxation, 523–82. The Chinese University Press, 2013. http://dx.doi.org/10.2307/j.ctt1p9wqs8.14.

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"Depreciation Allowances." In Hong Kong Taxation, 489–548. The Chinese Uniersity Press, 2016. http://dx.doi.org/10.2307/j.ctv2n7qkn.14.

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Smithers, Andrew. "Changing the Economic Impact of Current Incentives." In Productivity and the Bonus Culture, 121–23. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198836117.003.0022.

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The other way to improve investment and productivity is to leave the incentives unchanged but change their impact on investment. Managements would be encouraged to invest if this raised EPS more than buy-backs and TSRs more than dividends. These aims would be achieved by making all investment allowable as an expense for corporation tax in the year the money was spent. The depreciation charged in company accounts would not rise but the tax charge would fall the higher the level of investment. The basic rate of corporation tax would have to rise to offset the loss of revenue, but this could be limited by disallowing interest as an expense. This would be a great benefit as it encourages excessive leverage and buy-backs.
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Reports on the topic "Depreciation allowance"

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Summers, Lawrence. Investment Incentives and the Discounting of Depreciation Allowances. Cambridge, MA: National Bureau of Economic Research, June 1986. http://dx.doi.org/10.3386/w1941.

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