Eichin, Rüdiger; Schneeweiss, Christoph - In: Schmalenbach Business Review (sbr) 53 (2001) 2, pp. 66-81
Within the framework of a hierarchical model, the paper determines depreciation rates for exhaustible facilities. It hierarchically integrates an investment model with a production model combining the tactical investment calculus with the operational cost accounting level. Using the anticipation...