Abstract

"In estimating and stating working costs, we are often brought face to face with an important item of expense, for which no receipt is ever given and no invoice is ever rendered, viz: DEPRECIATION. For this reason perhaps the different ways of charging this liability are innumerable. No two people often have their minds cast into similar moulds and in the charging of this item, the human and personal factor enters very largely into consideration. People differ widely as to just what part of the capital must be laid aside to meet "changing conditions in trade" and what ought to be charged as DEPRECIATION"--page [4].

Department(s)

Materials Science and Engineering

Degree Name

Professional Degree in Metallurgical Engineering

Comments

Illustrated by author.

Publisher

Missouri School of Mines and Metallurgy

Publication Date

1912

Pagination

19 pages

Note about bibliography

Includes bibliographical references (page 21) and index (page 23).

Rights

© 1912 Reginald Henry Brinton Butler, All rights reserved.

Document Type

Thesis - Open Access

File Type

text

Language

English

Subject Headings

Capital investments
Depreciation allowances
Depreciation

Thesis Number

T 290

Print OCLC #

5936834

Electronic OCLC #

314189637

Included in

Metallurgy Commons

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