and tax-permitted depreciation, is considered. Both convex and concave survival functions can be accommodated. Three …-relevant accounting capital and true depreciation, (ii) mis-indexation of depreciation allowances, (iii) incomplete deductibility of …-exponential depreciation schedules are forced, by 'approximation devices', to fit into the exponential decay schedule. …

related once building depreciation has been taken into account. As to be expected from these results, replacement cost …

In this article, we demonstrate that a small degree of stochastic variation in the depreciation rate of capital can … greatly reduce the comovement between hours worked and labor productivity in a neoclassical growth model. The depreciation …

, dass die bisher wenig beachtete ökonomische Abschreibung den formulierten Prinzipien in besonderem Maße entspricht. Das … zentrale Merkmal der ökonomischen Abschreibung liegt darin, dass in jeder Periode die Differenz zwischen den …