The Panacea of Annuity Depreciation
Journal Title: Fórum Empresarial - Year 1996, Vol 1, Issue 1
Abstract
This paper examines the validity of the argument that symmetry between capital budgeting-decision making and post-performance evaluation can be achieved by the use of annuity depreciation. The examination was made by comparing the results for a given investment project under varying sets of rename or cash flows using the annuity and straight-line depreciation methods. The findings suggest that the attributes claimed by the proponents of the annuity scheme of depreciation do not stand the tests made.
Authors and Affiliations
Luis A. Berríos Burgos
Keywords
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- EP ID EP41464
- DOI https://doi.org/10.33801/fe.v1i1.2225
- Views 459
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