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March 18, 2026The Accounting Review

The Essentials of a General Theory of Depreciation.

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Authors

HLHoward D. LoweCollege of Accounting

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Implication

The article develops a theory of depreciation to enhance decision-making in management accounting.

Key Points

  • The aim is to create a coherent theory of depreciation that aligns with modern accounting practices.
  • Reviewed the shift in accounting emphasis from financial condition to management accounting.
  • Analyzed various approaches for accounting the cost of depreciable assets.
  • Explored principles of economics and accounting that influence depreciation.
  • Identified widespread confusion regarding the treatment of depreciation in accounting.
  • Outlined a framework for integrating depreciation into management decision-making.
  • Proposed a theory addressing the needs of contemporary accountants and managers.

Cite This Study

Howard D. Lowe (1963) studied this question.

synapsesocial.com/papers/69ba42ae4e9516ffd37a32e1https://doi.org/10.2308/tar-7103390
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1CONCEPTS OF DEPRECIATION AND THEIR IMPLICATION IN ACCOUNTING THEORY AND PRACTICE.1959
  2. 2THE INFLUENCE OF DEPRECIATION ACCOUNTING ON NATIONAL INCOME.1951
  3. 3Analysis of Depreciation Methods Based on Cooperative Game Theory — Focusing on the Straight-Line Method2024 · 3 citations
  4. 4DEPRECIATION--DOES IT RELATE TO ORIGINAL COST OR TO COST OF REPLACEMENT?1958
  5. 5DEPRECIATION: THE OFFSETTING-INTEREST METHOD.1962