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March 18, 2026The Accounting Review

Depreciation--Does It Relate to Original Cost or to Cost of Replacement?

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Authors

VTVirgil S. TillyShenyang Ligong University

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Implication

Analysis reveals the connection between depreciation and asset cost in accounting, indicating fundamental principles.

Key Points

  • This research examines how depreciation should be calculated and its relation to asset costs.
  • Analysis of accounting principles related to cost basis
  • Discussion of historical vs. replacement cost implications
  • Theoretical exploration of depreciation as a financial concept
  • Depreciation is closely tied to the actual original cost of assets.
  • Confusion between accounting principles and expediency is discouraged.
  • Fairness in applying depreciation methods supports consistent management decision-making.

Cite This Study

Virgil S. Tilly (1958) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a4586https://doi.org/10.2308/tar-7060822
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Also Consider

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

  1. 1THE CONCEPT OF DEPRECIATION AS AN ACCOUNTING CATEGORY.1930
  2. 2A Note on the Amortization of Fixed Assets.1968
  3. 3CONCEPT OF DEPRECIATION ACCOUNTING HELD BY THE UNITED STATES SUPREME COURT.1960
  4. 4THE ESSENTIALS OF A GENERAL THEORY OF DEPRECIATION.1963
  5. 5A PROBLEM IN EXPENSE RECOGNITION.1963