AGRIS

Data provider:

Icon data provider

The National Agricultural Library is one of four national libraries of the United States, with locations in Beltsville, Maryland and Washington, D.C. It houses one of the world's largest and most accessible agricultural information collections and serves as the nexus for a national network of state land-grant and U.S. Department of Agriculture field libraries. In fiscal year 2011 (Oct 2010 through Sept 2011) NAL delivered more than 100 million direct customer service transactions.

Actif (Le fournisseur de données a soumis des métadonnées au cours de la dernière année civile)
Journal Article

Article de revue

Comparing acceleration of new Accelerated Cost Recovery System (ACRS) vs. prior law double declining balance depreciation: a net present value approach  [1983]

Held, L.J.; Watts, M.J.;

Visualise le texte intégral

  • NOT AVAILABLE
Extract: Present value of tax benefits generated by prior law depreciation and Accelerated Cost Recovery System (ACRS) were compared at selected levels of 1) time of asset purchase, 2) depreciable life for prior law depreciation, 3) asset ownership period and 4) after-tax discount rate. Results from the analysis are mixed, and in some cases, the present value of benefits from prior law depreciation is actually higher than ACRS. In situations in which the tax benefits are increased by the change to ACRS, the increase is relatively small when the prior law depreciable life is relatively short (7 years).
(Revue
North Central journal of agricultural economics
ISSN : 0191-9016

Information bibliographique

Langue:
English
Type:
Journal Article
Sur AGRIS depuis:
2013
Volume:
5
Numéro:
2
Page initiale:
11
Page finale:
17
Tous les titres:
"Comparing acceleration of new Accelerated Cost Recovery System (ACRS) vs. prior law double declining balance depreciation: a net present value approach"@eng
Loading...

Information bibliographique

Langue:
English
Type:
Journal Article
Sur AGRIS depuis:
2013
Volume:
5
Numéro:
2
Page initiale:
11
Page finale:
17
Tous les titres:
"Comparing acceleration of new Accelerated Cost Recovery System (ACRS) vs. prior law double declining balance depreciation: a net present value approach"@eng