Adjusting Depreciation in an Inflationary Economy: Indexing versus Acceleration
收藏NBER1979-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0395
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资源简介：
With the existing "historic cost" method of depreciation, higher inflation rates reduce the real value of future depreciation deductions and therefore raise the real net cost of investment. The calculations in this paper show that this rise in the net cost can be quite substantial at recent
提供机构：
美国国家经济研究局
创建时间：
1979-10-01
