Books reviewed are: Stuart W. Bruchey. Robert Oliver and Merchantile Bookkeeping in the Early Nineteenth Century Reviewed by Robert Bloom; Deloitte & Co. 1845-1956 Reviewed by Hans V. Johnson; Martin M. Crow and Clair C. Olson (eds.), Chaucer...
This article is concerned with the problems of nineteenth century railroad asset valuation. The article presents some legal reasons for the early use of depreciation and continues with specific illustrations of railroad financial statements in the...