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CHAPTER ONE CRITERIA FOR ALLOCATIONS
CHAPTER TWO SUMMARY OF PREVIOUS RESEARCH
CHAPTER THREE THREE POSSIBLE COUNTERARGUMENTS
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Abacus accounting data aggregation problem allocation assertions allocation methods allocation problem American Accounting Association amortization allocations arguments Arthur Andersen authors book gross profits Brief and Owen calculated capital cash inflows cash-flows changes in revenues Chapter consistent contributions allocations conventional accounting criteria current-exit decision model decision-utility defensible demonstrate depreciation difficulty discounted discussed distribution theory earlier economic efficient markets hypothesis employed estimation theory example exogenous estimate exogenous-rate expansion path financial accounting financial accounting’s allocations financial statements firm firm’s revenues firm’s total forecasting further-processing decisions implicit-rate approach income income statements incorrigible individual inputs interaction effects investors joint costs joint-cost allocation literature magnitudes managerial accounting marginal contributions nonmonetary inputs NRV approach objections one’s output phenomena possible predictions proposals purchase purpose-utility purposes range of ambiguity rate of return reader real-world realizable values Revsine SAR3 share prices sterilized allocations sterilized with respect suggested theory’s totally ambiguous valuation verify