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On an Interpretable Depreciation Method

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  • Isao Nakano

    (Kobe University)

Abstract

The purpose of this paper is to propose and evaluate a new depreciation method within the historical cost framework which will produce a clearly "interpretable" and potentially usefu1 depreciation expense value for any period of time. We shall begin with a reference to Professor Thomas' statement about the impossibility of non-arbitrary allocations. And we will assert that taking a different view on the "matching" concept will free us from his "impossibility" proposition. We will also indicate the possibility that further research into cost allocation problems may not be a priori insignificant. Then, based upon this possibility, we will develop a proposal for a cost allocation scheme (depreciation) which is "interpretable", i.e., which has a clear semantic content within the confine of the historical cost valuation.

Suggested Citation

  • Isao Nakano, 1976. "On an Interpretable Depreciation Method," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, vol. 22, pages 27-46.
    • Handle: RePEc:kob:review:1976::v:22:p:27-46
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