Optimal Tax Lives of Depreciable Assets: Comment

In a recent issue of this journal, James Johnson [1] addressed a problem that is the subject of renewed interest in the literature, the selection of optimal tax lives for depreciable assets. Johnson makes a notable contribution to this subject in several areas. First, he clearly states that the sele...

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Veröffentlicht in:	Financial management 1980-10, Vol.9 (3), p.77-78
Hauptverfasser:	Osteryoung, Jerome S., McCarty, Daniel E., Fortin, Karen
Format:	Artikel
Sprache:	eng
Schlagworte:	Asset depreciation range system Asset management Capital budgeting Comments and Replies Depreciable assets Depreciation Discount rates Estimated taxes Investment strategies Investment tax credits Management decisions Optimal taxation Present value Salvage value Tax credits
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Beschreibung
Zusammenfassung:	In a recent issue of this journal, James Johnson [1] addressed a problem that is the subject of renewed interest in the literature, the selection of optimal tax lives for depreciable assets. Johnson makes a notable contribution to this subject in several areas. First, he clearly states that the selection of the asset's depreciable life should be made on the basis of economic analysis.
ISSN:	0046-3892 1755-053X
DOI:	10.2307/3664898