## Income theory and rate of returnJohn Leslie Livingstone, Thomas Junior Burns |

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71 pages matching **Economic and Accounting** in this book

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### Contents

Depreciable Assets Timing of Expense | 13 |

A Further Study of Depreciation | 19 |

Towards A General Theory of Depreciation | 31 |

Copyright | |

11 other sections not shown

### Common terms and phrases

accounting income Accounting Review adjusted alternative American Accounting Association amortization amount analysis annual approach assumed assumption average investment Bierman book value book-yield calculation capital budgeting computed concept considered constant constraint cost of capital criteria criterion depreciation determined discounted cash flow discounted rate earnings Economic and Accounting economic income EPVI equal equation error estimates evaluation example expected factor firm firm's growth rate historical cost Ijiri interest rate internal rate inventory investment decisions investment projects Ladelle's linear programming machine ment method objective operating opportunity value outlays percent period prediction present value problem profit proposals purchase rate of interest rate of return rationing receipts reinvestment relationship replacement cost residual income return on investment revenue risk robustness Solomon Table term theory tion true yield uncertainty variable income vestment zero