Relevant bibliographies by topics / Depreciation schedule

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Reports

Academic literature on the topic 'Depreciation schedule'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Depreciation schedule"

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Bruce, Don, John Deskins, and Tami Gurley-Calvez. "Depreciation rules and small business longevity." Journal of Entrepreneurship and Public Policy 3, no. 1 (April 14, 2014): 10–32. http://dx.doi.org/10.1108/jepp-01-2012-0006.

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Purpose – When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues. Design/methodology/approach – In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures. Findings – Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors. Originality/value – Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.
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Shetty H, Shilpa. "Accounting for Depreciation of Tangible Assets And Compliance With Schedule XIV of Companies Act of 1956 - A Case Study." Paripex - Indian Journal Of Research 3, no. 2 (January 15, 2012): 180–82. http://dx.doi.org/10.15373/22501991/feb2014/60.

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Lindblom, Ted, and Stefan Sjögren. "Increasing goal congruence in project evaluation by introducing a strict market depreciation schedule." International Journal of Production Economics 121, no. 2 (October 2009): 519–32. http://dx.doi.org/10.1016/j.ijpe.2006.12.060.

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Lynne, Gary D. "Machinery Replacement, Multiple Optima, and the 1986 Tax Reform Act." Journal of Agricultural and Applied Economics 20, no. 1 (July 1988): 179–87. http://dx.doi.org/10.1017/s0081305200025772.

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AbstractThe 1986 Tax Reform Act established a first year $10,000 expensing option and, for most farm equipment, a 7-year depreciation schedule. Under a profit maximization criterion, these tax law features can lead to multiple optima dependent upon discount and marginal tax rates. For example, the economically efficient time to reinvest under a 2 percent after-tax discount rate is at 4, 8, and 30 years for the grower in a 33 percent tax bracket. Thus, the profit maximization behavioral rule needs to be supplemented with knowledge about a farmer's objectives in order to select the “correct” optimal reinvestment interval.
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Olumuyiwa, Adekoyeni Oludare, and Abdulhamid Ellawule. "Feasibility and Economic Analysis of Bread Production in Gashua, Yobe State, Nigeria." Agriculture and Food Sciences Research 7, no. 2 (July 30, 2020): 125–30. http://dx.doi.org/10.20448/journal.512.2020.72.125.130.

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The feasibility and economic analysis of bread production for a modern cottage bread production business in Gashua, Yobe State was analysed. This assessment involved analysis of the project to determine the viability, cost, and benefits associated with a bakery project before financial resources are allocated. The capital investment for the bakery establishment was estimated at ₦10,316,303.00 with maximum capacity to utilise 10 bags of flour (50 kg) per day. The production capacity is to increase at 50, 60, 75, 85 and 90 mi efficiency for five years respectively. The cost of production ranged between ₦30,776,550 to 45,059,946.85 while the profit after tax ranged from ₦12,783,071 to 18,878,298.79 for five years. The non current asset schedule annual depreciation was estimated at #655,000. The cash flow and breakeven point were at ₦41,395,161 and 27,705 respectively. Bakery business in Gashua is worthwhile for entrepreneur as profit making venture.
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Johnson, Nicole Bastian. "Residual Income Compensation Plans and Deferred Taxes." Journal of Management Accounting Research 22, no. 1 (January 1, 2010): 103–14. http://dx.doi.org/10.2308/jmar.2010.22.1.103.

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ABSTRACT: Residual income is a popular performance metric that is often calculated from financial accounting numbers. Practitioners argue that financial accounting earnings and book value suffer from various biases and should be adjusted prior to the residual income calculation so that the resulting residual income metric will have better incentive properties, but they often disagree about what the adjustments should be. Using the criterion that a residual income performance metric should align owner and managerial investment incentives, I develop a simple investment model to show how financial accounting choices and adjustments must be chosen jointly to achieve incentive alignment. In particular, I examine conflicting recommendations from the practitioner literature about the proper adjustment for deferred taxes and show that more than one adjustment method can achieve incentive alignment if paired with the correct depreciation schedule. Further, I show that relationships among accounting variables introduce constraints that make some policies or adjustments more difficult to work with. The paper concludes with a brief discussion about how the use of sub-optimal adjustments can negatively influence the manager’s investment incentives.
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Koowattanatianchai, Nattawoot, Michael B. Charles, and Ian Eddie. "Incentivising investment through accelerated depreciation: Wartime use, economic stimulus and encouraging green technologies." Accounting History 24, no. 1 (November 17, 2017): 115–37. http://dx.doi.org/10.1177/1032373217739921.

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This study looks at historical evidence of national jurisdictions from the First World War onwards using accelerated depreciation as a means to encourage investment, particularly in new technologies. In particular, it provides an overarching analysis of previous scholarly and technical literature on the implementation of these schemes. Overall, the study finds that approaches to the precise accounting methods used to encourage this innovation were dictated, in the main, by three predominant social discourses. In chronological order, these were national defence, economic growth and environmentalism. The historical evidence reveals a number of potential pitfalls associated with accelerated depreciation’s introduction, together with its more positive effects. Although the emphasis is on the historical application of accelerated depreciation schedules, the study reveals a number of problems associated with accelerated depreciation that should be borne in mind by future policymakers interested in the possibility of using accelerated depreciation to encourage investment.
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Rogerson, William P. "Optimal depreciation schedules for regulated utilities." Journal of Regulatory Economics 4, no. 1 (March 1992): 5–33. http://dx.doi.org/10.1007/bf00134216.

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Olubukola, Ehinmowo, Simon-Oke O. Olayemi, Fatuase I. Adewale, and Ojo O. Silvester. "Determinants of Technical Efficiency and Income Inequality of Food Vending as a Family Business in Southwest Nigeria." Global Business Review 18, no. 6 (September 1, 2017): 1412–23. http://dx.doi.org/10.1177/0972150917713065.

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This study examines the determinants of technical efficiency (TE) and income inequality of family business in southwest Nigeria. Data were obtained from primary source using structured questionnaire and interview schedule. A multi-stage sampling technique was employed in selecting 120 respondents for the study. Analyses were carried out using descriptive statistics, Gini coefficient and Lorenz curve as well as the stochastic frontier production function models. The results revealed that experience, educational level, household size and method of processing were the main determinants of TE of the respondents. Results further showed that food vending was in Stage II of production surface as shown by the returns to scale (RTS) of 0.776. The variables such as cost of raw materials, labour, operating expenses, depreciation cost on equipment and duration of the business were effectively allocated and used, which was also confirmed by the estimated coefficient value of each variable between zero and unity. The technical efficiency of food vending also varied between 0.44 and 0.69 with a mean of 0.52. However, the analysis of inefficiency model revealed a positive response of age factor. This implies that age factor led to decrease in TE of food vending in the study area. Also, the result of the Gini coefficient (0.58) indicated the presence of income inequality among the food vendors which was also affirmed by the Lorenz curve. The study therefore concludes that experience, educational level, household size, age factor and processing method were the main determinants of technical efficiency and uneven income distribution among the food vendors in the study area.
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Polzin, Leonard, Christopher A. Wolf, and J. Roy Black. "Accelerated tax depreciation and farm investment: evidence from Michigan." Agricultural Finance Review 78, no. 3 (June 4, 2018): 364–75. http://dx.doi.org/10.1108/afr-05-2017-0038.

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PurposeThe purpose of this paper is to examine the use of accelerated depreciation deductions, which includes Section 179 and bonus depreciation, taken in the first year of asset life by Michigan farms. The frequency, value and influence of accelerated depreciation on farm investment are also analyzed.Design/methodology/approachAccrual adjusted income statements, balance sheets, depreciation schedules, and income tax information for 66 Michigan farms from 2004 to 2014 provide data for the analysis. The present value of the accelerated deduction and change in the cost of capital were calculated. Finally, investment elasticities were used to arrive at the change in investment due to accelerated depreciation.FindingsAccelerated depreciation was utilized across all applicable asset classes. Section 179 was used more often than bonus depreciation in part because it was available in all the examined years. Based on actual farm business use, accelerated depreciation lowered the cost of capital for the operations resulting in an estimated increase in investment of 0.27 to 11.6 percent depending on asset class.Originality/valueThe data utilized are of a detail not available in previous investigations which used either aggregate data or estimated rather than the observed use of accelerated depreciation. This analysis reveals that accelerated depreciation as used by commercial farms lowers the cost of capital and thus encourages investment particularly in machinery and equipment.
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Dissertations / Theses on the topic "Depreciation schedule"

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Žemličková, Kateřina. "Vnitřní účetní předpisy dané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124944.

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Thesis "Internal accounting rules of a certain company" deals with internal accouting rules both from the theoretical and pracical point of view. The theoretical part focuses on chart of accounts, specimen signatures, circulation of accountancy documents, depreciation schedule, supplies, exchange differences, inventory, reserves, impairments and accrual accounting. The aim of the practical part is an analysis, correction and refinishing of concrete internal accunting rules of a concrete company.
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Books on the topic "Depreciation schedule"

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Kranz, Nicole. Effects of a shortened depreciation schedule on the investment costs for combined heat and power systems c Nicole Kranz and Ernst Worrell. Berkeley, Calif: Environmental Energy Technologies Division, Ernest Orlando Lawrence Berkeley National Laboratory, University of California, 2001.

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United States. Congress. Joint Committee on Taxation, ed. Background materials on alternative minimum tax and capital cost recovery prepared for the House Committee on Ways and Means tax policy discussion series: Scheduled for discussion by the House Committee on Ways and Means on March 14, 2002. [Washington, D.C: Joint Committee on Taxation, 2002.

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GOVERNMENT, US. Present Law and Proposals Relating to the Federal Income Tax Treatment of the Cost of Acquiring Goodwill and Certain Other Tangibles: Scheduled for a. Government Printing Office, 1992.

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United States. Congress. Senate. Committee on Finance. and United States. Congress. Joint Committee on Taxation., eds. Present law and proposals relating to the federal income tax treatment of the cost of acquiring goodwill and certain other tangibles: Scheduled for a hearing before the Senate Committee on Finance on April 28, 1992. Washington: U.S. G.P.O., 1992.

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United States. Congress. House. Committee on Ways and Means. and United States. Congress. Joint Committee on Taxation., eds. Description of proposals relating to the federal income tax treatment of certain intangible property (H.R. 3035, H.R. 1456, and H.R. 563): Scheduled for hearings before the Committee on Ways and Means on October 2 and 29, 1991. Washington: U.S. G.P.O., 1991.

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United States. Congress. House. Committee on Ways and Means. and United States. Congress. Joint Committee on Taxation., eds. Description of proposals relating to the federal income tax treatment of certain intangible property (H.R. 3035, H.R. 1456, and H.R. 563): Scheduled for hearings before the Committee on Ways and Means on October 2 and 29, 1991. Washington: U.S. Government Printing Office, 1991.

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Book chapters on the topic "Depreciation schedule"

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"Firms engage in NME in order to discount nominal prices which remain well above market-clearing levels. The mechanisms which prevent a convergence between formal and actual transaction values include asset valuation rules, depreciation schedules, tax regulations and an inadequate bankruptcy mechanism." In The Countries of the Former Soviet Union at the Turn of the Twenty-First Century, 388–409. Routledge, 2004. http://dx.doi.org/10.4324/9780203647547-25.

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Reports on the topic "Depreciation schedule"

1

Kranz, Nicole, and Ernst Worrell. Effects of a shortened depreciation schedule on the investment costs for combined heat and power. Office of Scientific and Technical Information (OSTI), November 2001. http://dx.doi.org/10.2172/793010.

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