Document Type
Article
Publication Date
1929
Abstract
Depreciation attempts to measure the effect of time and production on physical properties and equipment and to record the results in dollars and cents. This computation can not be exact because the elements affecting depreciation are many and their relative importance difficult to determine. The use and character of property, its maintenance, the quality of installation, and often local conditions variously modify the life of property, while an unexpected industrial advance may suddenly terminate the usefulness of property and completely upset depreciation calculations.
Relational Format
article
Recommended Citation
Chamber of Commerce of the United States of America. Department of Manufacture, "Depreciation: Treatment in production costs" (1929). Individual and Corporate Publications. 152.
https://egrove.olemiss.edu/acct_corp/152