Depreciation and Capital Maintenance (RLE Accounting)

Introduction. Part 1: Theory of Depreciation: Single Machine 1. A Late Nineteenth Century Contribution to the Theory of Depreciation Richard P. Brief 2. A General Mathematical Theory of Depreciation Harold Hotelling 3. Depreciation, Cost Allocation and Investment Decisions Hector R. Anton Part 2: Theory of Depreciation: Composite Plant 4. Annual Survey of Economic Theory: The Theory of Depreciation Gabriel A. D. Preinreich Part 3: Depreciation Multiplier 5. The Depreciation Multiplier P. de Wolff 6. On the Convergence of Periodic Reinvestments by an Amount Equal to Depreciation Yuji Ijiri Part 4: Depreciation and Capital Maintenance: Hick's Views 7. Hicks on Accounting Richard P. Brief 8. The Measurement of Capital John Richard Hicks 9. The Concept of Income in Relation to Taxation and to Business management John Richard Hicks.