Optimal Tax Lives of Depreciable Assets: Comment

In a recent issue of this journal, James Johnson [1] addressed a problem that is the subject of renewed interest in the literature, the selection of optimal tax lives for depreciable assets. Johnson makes a notable contribution to this subject in several areas. First, he clearly states that the sele...

Full description

Saved in:
Bibliographic Details
Published inFinancial management Vol. 9; no. 3; pp. 77 - 78
Main Authors Osteryoung, Jerome S., McCarty, Daniel E., Fortin, Karen
Format Journal Article
LanguageEnglish
Published Albany, N.Y Financial Management Association 01.10.1980
Financial Management Association International
Subjects
Asset depreciation range system
Asset management
Capital budgeting
Comments and Replies
Depreciable assets
Depreciation
Discount rates
Estimated taxes
Investment strategies
Investment tax credits
Management decisions
Optimal taxation
Present value
Salvage value
Tax credits
Online AccessGet full text

Cover

More Information
Summary:In a recent issue of this journal, James Johnson [1] addressed a problem that is the subject of renewed interest in the literature, the selection of optimal tax lives for depreciable assets. Johnson makes a notable contribution to this subject in several areas. First, he clearly states that the selection of the asset's depreciable life should be made on the basis of economic analysis.
ISSN:0046-3892
1755-053X
DOI:10.2307/3664898