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The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP.  Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS?  The paper...
Persistent link: https://www.econbiz.de/10009468753
thesis, the author discusses research on the method of depreciation of fixed assets. The purpose of this study was to … determine whether the accounting treatment of fixed assets and depreciation method of fixed assets at PT. Bakrie Sumatera … method of depreciation is computed using the straight-line method (straight line method), based on the estimated useful lives …
Persistent link: https://www.econbiz.de/10009464498
depreciation methods in RSUD dr. Djasamen Saragih PematangSiantar is in conformity with Statement of Financial Accounting Standards … assets, but only it has’nt done depreciation to their own fix assets. …
Persistent link: https://www.econbiz.de/10009464601
a NUG include: (1) the availability of federal tax credits and accelerated depreciation schedules for certain forms of …
Persistent link: https://www.econbiz.de/10009435943
benefits, including accelerated depreciation (5-year MACRS schedule) and a business energy investment tax credit (ITC). With …
Persistent link: https://www.econbiz.de/10009436108
depreciation, interest and required return on equity. These costs are allocated among the customer classes to establish regulated …
Persistent link: https://www.econbiz.de/10009436138
power technologies, which has historically come in the form of tax credits and accelerated depreciation deductions. The …
Persistent link: https://www.econbiz.de/10009436719
the costs of owned resources (e.g., producer`s own labor, equipment depreciation, land values) are also estimated as part …
Persistent link: https://www.econbiz.de/10009436835
funding has been in the $1.6 million or two thirds range in recent years. Depreciation on capital assets (or an equivalent …
Persistent link: https://www.econbiz.de/10009436846
We investigate and compare several generic depreciation methods to assess the effectiveness of possible policy measures … with respect to the depreciation schedules for investments in combined heat and power plants in the United States. We … assess the different depreciation methods for CHP projects of various sizes (ranging from 1 MW to 100 MW). We evaluate the …
Persistent link: https://www.econbiz.de/10009437014