An Alternative Approach to Depreciation Switches.
提出一种代数方法，用于确定从余额递减法转为直线折旧法的最佳时机，模型涵盖残值、奖金折旧等情形，指出转换决策仅与资产寿命、残值和允许的余额递减百分比相关。
Abstract ABSTRACT: This paper provides an algebraic alternative to the usual method of determining the optimal time to switch from a declining-balance method of depreciation to the straight-line method of depreciation. The decision model covers situations both with and without: (1) salvage values, (2) bonus depreciation, (3) the salvage value reduction of IRC sections 167(f), and (4) proportionate first-year depreciation. This alternative approach demonstrates that the only relevant variables to the switchover decision are the asset's estimated life, salvage value, and the allowable declining-balance percentage.