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Depreciation and Capital Maintenance (RLE Accounting)
Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’.Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place.For many years accountants have dealt with depreciation and capital maintenance as a static problem.This volume recognizes its dynamic aspects.
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Musical Depreciation: Original Recordings 1942 - 1950
Spike Jones is a name that evokes nostalgia for many, a master of musical mayhem who brought a unique blend of chaos and creativity to the world of music. His latest release, "Musical Depreciation," is a whirlwind of wacky tunes that will have you tapping your feet and scratching your head in equal measure. Jones' signature blend of irreverent humour and incredible musical ability is on full display here, with tracks like "Cocktails for Two" and "Der Fuehrer's Face" showcasing his knack for turning the absurd into the sublime. The use of unconventional instruments and sound effects adds an extra layer of whimsy to the album, with each track feeling like a musical rollercoaster ride through Jones' madcap world. While some may dismiss Jones' work as mere novelty, to do so would be to overlook the sheer artistry and technical skill on display here. The way he seamlessly blends genres and styles, from classical to jazz to pop, is a testament to his versatility as a musician. In a world filled with cookie-cutter pop stars and soulless auto-tuned tracks, Spike Jones is a breath of fresh air. "Musical Depreciation" is a reminder that music doesn't always have to be serious to be taken seriously. So sit back, relax, and let Spike Jones take you on a wild and wonderful musical journey. Trust us, you won't regret it.
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The Economics of Inflation : A Study of Currency Depreciation in Post-War Germany, 1914-1923
The Economics of Inflation provides a comprehensive analysis of economic conditions in Germany under the Great Inflation and discusses inflationary conditions in general.The analysis is supported by extensive statistical material. * For this translation the author thoroughly revised the original work * Includes an appendix on German economic conditions in the years following the monetary reform, 1923-24
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What is depreciation?
Depreciation is the decrease in value of an asset over time due to wear and tear, obsolescence, or other factors. It is a method used in accounting to allocate the cost of an asset over its useful life. By recognizing depreciation expenses, a company can accurately reflect the decrease in value of its assets on its financial statements. Depreciation is important for businesses to properly account for the decrease in value of their assets and to accurately report their financial performance.
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What is the difference between calculated depreciation and accounting depreciation?
Calculated depreciation refers to the estimated reduction in the value of an asset over time, typically based on its useful life and salvage value. Accounting depreciation, on the other hand, is the systematic allocation of the cost of an asset to its useful life in the company's financial statements, following specific accounting rules and standards. While calculated depreciation is more of an estimation, accounting depreciation is a formal recognition of the reduction in the asset's value on the company's books.
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Why is the calculated depreciation lower than the accounting depreciation?
The calculated depreciation is often lower than the accounting depreciation because it is based on the asset's useful life and salvage value, while accounting depreciation may include additional factors such as tax regulations or management's discretion. Calculated depreciation follows a systematic method like straight-line or reducing balance, whereas accounting depreciation can be influenced by various accounting policies or methods chosen by the company. Additionally, accounting depreciation may consider impairment charges or revaluation of assets, leading to differences in the calculated and accounting depreciation figures.
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What are accumulated depreciation?
Accumulated depreciation is the total amount of depreciation expense that has been recorded for a fixed asset since it was acquired. It represents the total decrease in the value of the asset over time due to wear and tear, obsolescence, or other factors. Accumulated depreciation is a contra-asset account, meaning it is subtracted from the original cost of the asset to determine its net book value on the balance sheet. It is important for accurately reflecting the true value of the asset and for calculating depreciation expense for future periods.
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Technology Innovation in Manufacturing
This text identifies and discusses different technology innovation initiatives (TIIs) such as entrepreneurial capability, technology infrastructure capability, organizational culture and climate, and government initiatives.It further evaluates the relationship between various technology innovation initiatives and manufacturing performances using multi-criteria decision-making techniques such as fuzzy set theory (FST), structural equation modeling (SEM), and analytic hierarchy process (AHP).It will serve as an ideal reference text for graduate students and academic researchers in the field of industrial engineering, manufacturing engineering, mechanical engineering, automotive engineering. This book:• Discusses technology innovation initiatives such as entrepreneurial capability, technology infrastructure capability, and organizational culture. • Highlights technology innovation-strategy model in assisting manufacturing industries for enhancing their performance in today’s competitive environment. • Examines the effect of technology innovation initiatives on the performance of manufacturing industries. • Covers multi-criteria decision-making techniques such as fuzzy set theory, structural equation modeling, and analytic hierarchy process. • Explores the validation of fuzzy-based technology innovation model through structural equation modeling.
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Innovation in Information Technology
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Technology and Innovation Management
Technology and Innovation Management is one of the most sought-after courses offered like MBA or PGDM in Business Schools and various Technology Institutes, today.This book, written with deep ingrained practical insights and well-researched theoretical foundations integrates people, processes and technology to achieve maximum economic benefits to society.The book is designed to be a compendium for students and managers, who wish to understand technology and innovation management to the core.The book explains the relationship between technology innovation and strategy in a simplified manner.Keeping Indian education framework in mind, this book details on practices and principles that are easy to implement.The theories are simple to grasp, and anecdotal stories on Technology and Innovation implementations make it a student-friendly edition, to help achieve success in exams as well as in the professional front.It further explains the core principles of Technology and Innovation Management.S-Curve and the Segment Zero Principle, adopting industry 4.0 and innovation 4.0 to make India a smart and intelligent manufacturing hub in the era of fourth industrial revolution, design thinking for solving complex business problems along with the role and contribution of Government in Technology Development.
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Sales Force Management : Leadership, Innovation, Technology
This 14th edition of Sales Force Management continues to build on the book’s reputation as a contemporary classic, fully updated for modern sales management teaching, research, and practice. By identifying recent trends and applications, Sales Force Management combines real-world sales management best practices with cutting-edge theory and empirical research in a single, authoritative source.The authors have strengthened the focus on the use of technology in sales management including the use of AI in predictive sales analytics, updated the content to reflect the enduring impact of the Covid-19 pandemic, and revised the case studies and features throughout.Pedagogical features include the following:All-new "Thought Bubblers" posing international challenges regularly encountered by sales managers to develop students’ cultural intelligence and ability to handle cross-cultural interactions with ease.Engaging breakout questions designed to spark lively discussion. Leadership Challenge assignments at the end of every chapter to help students understand and apply the principles they have learned in the classroom. Minicases updated to reflect contemporary B2B industry settings that today’s graduating sales students will find themselves in, such as technology sales roles. Leadership, Innovation, and Technology boxes that simulate real-world challenges faced by salespeople and their managers. Ethical Moment boxes in each chapter put students on the firing line of making ethical choices in sales. Role-Play exercises at the end of each chapter, designed to enable students to learn by doing. This fully updated new edition is an invaluable resource for students of sales management at both undergraduate and postgraduate levels.Online supplementary resources include an Instructor’s Manual and PowerPoint lecture slides.
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What is depreciation and what is meant by a declining balance depreciation?
Depreciation is the gradual decrease in the value of an asset over time due to wear and tear, obsolescence, or other factors. Declining balance depreciation is a method of calculating depreciation where the asset's value decreases by a fixed percentage each year. This method typically results in higher depreciation expenses in the earlier years of an asset's life and lower expenses in later years.
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How to calculate the depreciation of a car through straight-line depreciation?
To calculate the depreciation of a car through straight-line depreciation, you first need to determine the initial cost of the car, including any additional costs like taxes or registration fees. Next, estimate the salvage value of the car at the end of its useful life. Then, subtract the salvage value from the initial cost to find the depreciable cost. Finally, divide the depreciable cost by the number of years in the car's useful life to determine the annual depreciation expense.
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How do you calculate the depreciation of a car through straight-line depreciation?
To calculate the depreciation of a car through straight-line depreciation, you would first determine the initial cost of the car. Then, you would subtract the car's estimated salvage value (the amount you expect to sell the car for at the end of its useful life) from the initial cost to find the depreciable cost. Next, you would divide the depreciable cost by the number of years in the car's useful life to find the annual depreciation expense. This annual depreciation expense would be the same for each year of the car's useful life, hence the term "straight-line" depreciation.
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Why is the calculated depreciation lower than the depreciation in the balance sheet?
The calculated depreciation is based on the estimated useful life of the asset and the method used for depreciation, such as straight-line or reducing balance method. It may be lower than the depreciation in the balance sheet if the company has chosen a more conservative approach to depreciation in their financial statements to account for potential fluctuations in the asset's value or to comply with accounting standards. Additionally, the company may have made adjustments for impairment or changes in the asset's useful life that are not reflected in the calculated depreciation.
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