Article1987

A New Approach to Depreciation

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Accounting Theory and Financial Reporting Accounting and Financial Management Financial Reporting and Valuation Research

Abstract

This paper presents a new ‘matching’ based approach to depreciation that incorporates interest adjustments and generates accounting measurements that are consistent with the ex post Net Terminal Values of fixed assets. The method has been developed from the concept of Earned Economic Income by the application of concepts drawn from the existing literature. The calculations and ledger entries involved are illustrated in the appendices.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1980Agency Problems and the Theory of the Firm 1981Principles of Corporate Finance.2009Agency problems and the theory of the firm 1977Accounting: An Introduction 1985Earned Economic Income—A Theory for Matching

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2006Economics in Management Accounting 2008Splitting up value: A critical review of residual income theories 2002The beginnings of accounting for capital consumption: disclosure practices in the British railway industry, 1830–55 1990The rationale for accounting for goodwill

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