A Note on Expensing versus Depreciating under the Accelerated Cost Recovery System: Comment

Angell and Wingler's "A Note on Expensing Versus Depreciating Under the Accelerated Cost Recovery System" failed to mention that the expensing alternative has a $5,000 limit (rising to $10,000 in 1986). This comment amends their article for the limitation as well as the ITC-related ch...

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Veröffentlicht in:	Financial management 1983-07, Vol.12 (2), p.37-39
Hauptverfasser:	McCarty, Daniel E., McDaniel, William R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accelerated Accelerated cost recovery system Ambivalence Corporate taxes Cost recovery Depreciation Depreciation costs Discount rates Internal rate of return Investment tax credits Mathematical models Operating costs Present value Property taxes Tax credits Tax law Tax rates Writeoffs
Online-Zugang:	Volltext
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