[OPE-L:2827] Depreciation

John Ernst (ernst@nyc.pipeline.com)
Thu, 22 Aug 1996 08:36:14 -0700 (PDT)

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More than a few of the threads we pursued over the past
year concerned depreciation. Of late, I've been thinking
about the topic again. One curious aspect involves the
manner in which accountants deal with depreciation in keeping
books. As we know, there are various ways in which an
item can be depreciated -- straight line, sum of the digits,
double declining balance, etc. Where and how did the
various techniques arise? Or, is there such a thing
as the "history of accounting thought" that traces the
origins of these techniques?

Hope the summer is going well.