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The Engineering Economist
A Journal Devoted to the Problems of Capital Investment
Volume 22, 1977 - Issue 2
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Original Articles

Generalized Depreciation Methods and After-Tax Project Evaluation

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Pages 79-96 | Published online: 31 May 2007

References

  • Buck , J. R. and T. W. Hill , Jr. , “ Alpha/Beta Difference Equations and Their Zeta Transforms in Economic Analysis ,” AIIE Transactions , Vol. 7 , No. 3 , 1975 , pp. 330 – 338 .
  • Davidson , S. and D. F. Drake , “ Capital Budgeting and the ‘Best’ Tax Depreciation Method ,” Journal of Business , Vol. 34 , No. 4 , October 1961 .
  • DeGarmo , E. P. and J. R. Canada , Engineering Economy , The Macmillan Company , New York , 1973 .
  • Department of the Treasury , Internal Revenue Service, Tax Information on Depreciation , Publication 534 ( 10 – 73 ), U.S. Government Printing Office , Washington , D.C .
  • Goldberg , S. , Introduction to Difference Equations , Science Editions Inc., (J. Wiley & Sons) , New York , 1961 .
  • Hill , T. W. , Jr. and J. R. Buck , “ Zeta Transforms, Present Values, and Economic Analysis ,” AIIE Transactions , Vol. 6 , No. 2 , 1964 , pp. 120 – 125 .
  • Shoomer , B. A. , Jr. , “ Optimal Depreciation Strategies for Income Tax Purposes ,” Management Science , Vol. 12 , pp. pB552–B579 p, August 1966 .
  • Smith , G. W. and R. D. Chartier , “ Optimizing the Switch from DDB to SOYD ,” Industrial Engineering , April 1973 , p. 28 .
  • Ullman , J. E. , “ Investment, Equipment Prices, and Income Tax ,” The Engineering Economist , Vol. 5 , No. 3 , ( Winter 1960 ).
  • United States of America, Federal Register , Vol. 38 , No. 77 , Monday, April 23 , 1973 .
  • Weaver , J. B. , “ Why Taxes Must Be Considered in Profitability Studies ,” The Engineering Economist , Vol. 3 , No. 1 , ( Summer 1957 ).

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