Research Article
Jan 1943
Relationship to Competitive Industry
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VIEW THE REPLYPublication: Transactions of the American Society of Civil Engineers
Volume 108, Issue 1
Abstract
Writers on depreciation seem to agree on nothing except that other writers on the subject are somewhat confused. Many apparent differences of opinion on this controversial subject might be reconciled by recognition of the following two points: 1. A clear differentiation should be made between three fundamentally different depreciation concepts. 2. Depreciation estimates will enter in different ways into different kinds of business decisions; it is necessary to examine the specific alternatives presented in any case to see what depreciation estimates are relevant.
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© 1943 American Society of Civil Engineers.
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Published in print: Jan 1943
Published online: Feb 10, 2021
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Eugene L. Grant, M.ASCE
Prof. of Economics of Eng., Stanford Univ., Dept. of Civ. Eng., Stanford University, Calif.
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ASCE Library Cards let you download journal articles, proceedings papers, and available book chapters across the entire ASCE Library platform. ASCE Library Cards remain active for 24 months or until all downloads are used. Note: This content will be debited as one download at time of checkout.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.