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Filtering by: Creator Cuarón Ibargüengoytia, Roberto Remove constraint Creator: Cuarón Ibargüengoytia, Roberto Non-Academic Affiliation Oregon State University. Graduate School Remove constraint Non-Academic Affiliation: Oregon State University. Graduate School

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  • Comparison of inflation-sensitive depreciation methods

    Creator:
    Cuarón Ibargüengoytia, Roberto
    Abstract:
    The issues featured in this study are the vulnerability to inflation of several depreciation methods allowed by the Internal Revenue Service (straight-line, sum-of-the years and declining balance), possible consequences when depreciation allowances are based on historical cost and are not updated to price level changes, two proposals under national consideration...
    Resource Type:
    Masters Thesis