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March 18, 2026The Accounting Review

Current Value Depreciation: A Conceptual Clarification.

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Authors

HWHarry I. WolkFord Foundation

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Implication

This article clarifies current value depreciation methods in income measurement, highlighting essential conceptual differences.

Key Points

  • The aim is to clarify the conceptual complexities involved in defining and measuring current value depreciation.
  • Examined different methods used to define depreciation.
  • Explored the relationship between depreciation and income measurement.
  • Illustrated a conceptual method for determining depreciation based on present prices.
  • Provided insights into the complexities of measuring current value depreciation.
  • Highlighted the need for definitions of income that align with intended uses.
  • Illustrated a method avoiding subjective measurements for technologically improved assets.

Cite This Study

Harry I. Wolk (1970) studied this question.

synapsesocial.com/papers/69ba44654e9516ffd37a6180https://doi.org/10.2308/tar-4492079
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Also Consider

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

  1. 1Current Cost and Present Value in Income Theory.1976
  2. 2Present Value Depreciation and Income Tax Allocation.1968
  3. 3THE CONCEPT OF DEPRECIATION AS AN ACCOUNTING CATEGORY.1930
  4. 4Replacement-Value Accounting.1967
  5. 5A Note on the Amortization of Fixed Assets.1968