Resumen de The Panacea of Annuity Depreciation
- español
La panacea de la depreciación de anualidad
- English
This paper examines the validity of the argument that symmetry between capital budgeting-decision making and post-performance evaluation can be achieved by the use of annuity depreciation. The examination was made by comparing the results for a given investment project under varying sets of rename or cash flows using the annuity and straight-line depreciation methods. The findings suggest that the attributes claimed by the proponents of the annuity scheme of depreciation do not stand the tests made.
