Depreciation allowances -- Law and legislation -- United States;Tax deductions -- United States;United States. Economic Recovery Tax Act of 1981;Depreciation -- Law and legislation -- United States;
Anecdotes -- Accounting;Accounting -- History -- Bibliography
Subtitles are: Book Mart; Contact Notes; Historical Antecedents; Historical Potpourri; History in Print; Out of the Past; Research Notes; Research Resources; Through the Ages
Accounting historians, familiar with the evolution of income determination theory are aware fo the host of early writers who became embroiled in the issue of interest as a cost.