CURRENT COST DEPRECIATION: A PROGRAMMING PERSPECTIVE
用规范规划模型检验企业能否按经济折旧分配折旧，并与英、美、加专业会计公告对比，发现若企业可无成本逐期调整产能，现行成本折旧有强理论依据，否则应基于价值使用折旧。
Professional accounting bodies in the United Kingdom, the United States and Canada are requiring disclosure of current cost of capital equipment and related depreciation. In this paper the ability of a normative programming model of the firm to produce depreciation allocations in accordance with economic depreciation is examined, and the model's depreciation allocations are compared with current professional pronouncements. It is found that if the firm can costlessly adjust capacity period‐by‐period, current cost depreciation is on strong theoretical grounds. Otherwise depreciation should be based on value‐use.