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March 18, 2026The Accounting Review

Depreciation and Capital Gains: A "New" Approach.

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Authors

RBRichard P. BriefDartmouth CollegeJOJoel OwenStrategic Solutions Consulting (United States)

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Implication

This article discusses new methods for calculating depreciation and capital gains, highlighting their relationship with investment decisions.

Key Points

  • The article aims to explore innovative approaches to calculating depreciation and capital gains, emphasizing their link to investment decisions under uncertainty.
  • Reviewed various accounting methods for calculating depreciation and capital gains.
  • Analyzed discounted cash flow techniques as a basis for accurate depreciation calculation.
  • Evaluated the relationship between cost allocation and changes in expectations.
  • Discounted cash flow methods are increasingly accepted for determining depreciation.
  • Clarified the distinction between depreciation and capital losses based on changes in expectations.
  • Identified investment decisions as fundamentally tied to uncertainty and timing.

Cite This Study

Brief et al. (1968) studied this question.

synapsesocial.com/papers/69ba43584e9516ffd37a47bdhttps://doi.org/10.2308/tar-4484239
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Also Consider

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

  1. 1Depreciation-Future Services Basis.1967
  2. 2Discounted Cash Flows, Price- Level Adjustments and Expectations: A Comment.1972
  3. 3THE ESSENTIALS OF A GENERAL THEORY OF DEPRECIATION.1963
  4. 4Current Value Depreciation: A Conceptual Clarification.1970
  5. 5Present Value Depreciation and Income Tax Allocation.1968