written and to recently collected data on the depreciation accounting practices of the time.  …

separate waiting services and depreciation components.  …

the impact of the standard on the hotel industry where previously hotel companies were able to avoid charging depreciation …

Purpose – The main objective of this paper is to analyse the link between human capital depreciation and the … depreciation rates are not homogeneous for the whole sample; in contrast, they vary across educational levels, being greater as the … availability of quality longitudinal data to estimate human capital depreciation. Practical implications – Knowledge acquired by …

Purpose – To examine the way the Government accounting and capital charging system allows for depreciation. Like the … professional paper examines the role of depreciation in the public sector, notes some shortcomings and asks whether its role could … which public sector property managers work and looks at a selection of the literature on depreciation generally with a view …

specifically focuses on the potential influence of depreciation and expenditure on income and distributions. Design …/methodology/approach – First, the ways in which depreciation can affect vehicle earnings and value are discussed. This is then set in the context … relative to alternative investments. Originality/value – Previous literature on depreciation has not quantified amounts spent …

Purpose – The paper aims to address concerns that valuers' choice of depreciation models in their cost approach to …/methodology/approach – The paper draws up conceptual expectations regarding how seven UK and US depreciation models pass or fail four identified … sustainability indicators: reliability, consistency, usability and separate treatment of depreciation components. Valuation surveyors …