A unifying framework for cost recovery rules.: An article from: Engineering Economist Buy on Amazon

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A unifying framework for cost recovery rules.: An article from: Engineering Economist

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ISBN / ASINB000925VZ8
ISBN-13978B000925VZ8
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This digital document is an article from Engineering Economist, published by Institute of Industrial Engineers, Inc. (IIE) on January 1, 1993. The length of the article is 4495 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: We define an indexed set (that is, a family) of cost recovery rules, using the concept of an "accele existing cost recovery rules (straight line, sum-of-digits, declining balance, MACRS, etc) are membe and every cost recovery rule is completely specified by its acceleration index. Using acceleration i acceleration relationships among existing rules, and suggest improvements. Examples indicate that th unifying framework would be valuable for designing new, flexible cost recovery rules that may be pro cost recovery legislations and managerial decision making.

From the supplier: A framework for the description and comparison of cost recovery rules in engineering economics is presented. The framework's main objective is to define the set of relationships governing the different cost recovery rules. A set of cost recovery rules and a concept of an acceleration index are the two components of the proposed framework. Findings indicate that a more concise and more informative description of cost recovery rules is possible when using acceleration indexes rather than recovery percentages.

Citation Details
Title: A unifying framework for cost recovery rules.
Author: Samuel A. Awoniyi
Publication:Engineering Economist (Refereed)
Date: January 1, 1993
Publisher: Institute of Industrial Engineers, Inc. (IIE)
Volume: v38 Issue: n2 Page: p134(9)

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