The Measurement of Depreciation in the U.S. National Income and Product Accounts, July 1997 SCB

نویسنده

  • Barbara M. Fraumeni
چکیده

As part of the recent comprehensive revision of the ’s,  introduced an improved methodology for calculating depreciation. The improved methodology uses empirical evidence on the prices of used equipment and structures in resale markets, which has shown that depreciation for most types of assets approximates a geometric pattern. Previously, the depreciation estimates were derived using straight-line depreciation and assumed patterns of retirements.

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تاریخ انتشار 1997