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ACCOUNTING FOR LONGLIVED ASSETS PRACTICES
Proposed Methods of Accounting for LongLived Assets
The Main Issues
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accepted accounting principles accounting measures accumulated depreciation alternative American Accounting Association applied assessment measures asset categories attribute automobiles available measures average Blue Book calculated case-questionnaire Certified Public Accountants Chevrolet Biscayne ciation column 33 concept constant constraints CPA's decisions defined depre depreciation expense depreciation method depreciation pattern dispersion criterion displacement dissertation double-declining double-declining-balance depreciation Edwards and Bell empirical example F test feasibility criteria feasibility problem Figure financial statements firm functional relationship holding gain income Kelley Blue Book lease less disperse level of significance long-lived assets market price market value measurement rules ment mileage non-respondents predictions predictors present practice depreciation present practice version present value proposals questionnaire realizable value depreciation realizable value version reject H replacement cost reported resale response rate sample scrap estimates scrap value select a depreciation situation specified straight-line depreciation timeliness tion Total valuation variance