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March 18, 2026The Accounting Review

A Problem in Expense Recognition.

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Authors

HBHarold BiermanCornell University

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Implication

This article explores how depreciation differences impact asset valuation and expense recognition, suggesting implications for accounting practices.

Key Points

  • The paper aims to examine the complexities of accounting for depreciation in relation to income taxes and its impact on asset value.
  • Discussion of differing depreciation methods for tax and financial accounting
  • Analysis of the effects of tax regulations on asset valuation
  • Comparison of potential solutions for expense recognition issues
  • Tax computations can alter the perceived value of an asset.
  • Different depreciation rates for tax and financial purposes can create discrepancies in expense recognition.
  • Recognizing the link between depreciation accounting and the expiration of asset value can provide clarity in accounting practices.

Cite This Study

Harold Bierman (1963) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a368ahttps://doi.org/10.2308/tar-7101076
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Also Consider

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

  1. 1Differences Between Financial and Tax Depreciation.1968
  2. 2An Examination of the Relationship Between Interperiod Tax Allocation and Present-Value Depreciation.1973
  3. 3Present Value Depreciation and Income Tax Allocation.1968
  4. 4ACCELERATED DEPRECIATION AND THE ALLOCATION OF INCOME TAXES.1958 · 2 citations
  5. 5DEFERRED INCOME TAX LIABILITY.1958