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PRESENT APPROACHES T0 DEPRECIATION _
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accountant’s Accounting Research Accounting Review Accounting Theory allocation methods allocation problem allocation theory alternative ambiguity American Accounting Association appeal arbitrary argued arguments assumed assumption average rate balance sheet beneﬁts calculated capital-budgeting approach Carl Thomas cash ﬂows Chambers Chapter Three conclusions contributions allocation cost decision defend depreciable assets depreciation allocation depreciation methods depreciation pattern diﬂiculties discounted discounted-contributions valuation discussed employed entity estimated net-revenue contributions example ﬁgures ﬁnancial accounting ﬁnancial statements ﬁrm ﬁrm’s ﬁrst ﬁxed Hendriksen 1965 historical cost implicit rate income statement individual inputs input interactions interaction effects inventories investment Journal of Accounting kinds of inputs level of aggregation linear homogeneous machine market values net-revenue-contributions approach nonhomogeneous nonmonetary economic one’s other-services approach output percent possible production function proﬁt Q-machines rate of return reader reﬂect reported requires returns to scale revenue function signiﬁcant speciﬁc Suppose theoretical justiﬁcation Thomas Devine tion total revenue valuation approaches Wixon