In the Norwegian national accounts, as in many other countries, it is quite common to use information on depreciation … different types of capital assets and their assessments of the most realistic depreciation profiles. For some capital categories … depreciation profiles, and carry out an econometric analysis for two types of capital where second-hand markets exist, Machinery …

rate of return) exists for every project which maps depreciation classes into rates of return. The various shapes a rate of … from the (implicit or explicit) selection of different depreciation patterns. To single out the appropriate rate of return … for a project, auxiliary assumptions are needed regarding the project's capital depreciation. This involves value judgment …

This study identifies several interrelated reasons why firms' depreciation method choice is likely to influence … managers' capital investment decisions. We find that firms that use accelerated depreciation make significantly larger capital … investments than firms that use straight-line depreciation. Further, we find that there has been a migration away from accelerated …

This article is a part of European Taxation’s continuing study of fiscal depreciation in the European economic … of capital expenditure for which depreciation, or capital allowances, are allowed and taken into account for income tax … to depreciation such as: annual depreciation deduction; initial allowance; first year allowance; unallowed expenditure …

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. …