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1–7 of 7 collapsed search results for depreciation

RBA Glossary definition for depreciation

depreciation – A fall in the value of an asset. In foreign-exchange terms, it is a relative decrease in the value of one currency compared to another.

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Depreciation

1 Dec 1990 RDP 9012
Heidi Willmann
Table 2: Depreciation Ratios. Original Cost/Replacement Cost. (1). Depreciation Allowances/Original Cost. ... Accelerated depreciation, in particular, boosted total depreciation allowances claimed on company tax returns.
https://www.rba.gov.au/publications/rdp/1990/9012/depreciation.html

Some Calculations on Inflation and Corporate Taxation in Australia

1 Dec 1990 RDP 9012
Heidi Willmann
Research Discussion Paper – RDP 9012 Some Calculations on Inflation and Corporate Taxation in Australia. Heidi Willmann. December 1990. 636. KB. Endnote. This work was done while on a visiting appointment at the Reserve Bank. I am grateful to
https://www.rba.gov.au/publications/rdp/1990/9012/

Some Calculations on Inflation and Corporate Taxation in Australia

1 Dec 1990 RDP 9012
Heidi Willmann
Research Discussion Papers contain the results of economic research within the Reserve Bank
https://www.rba.gov.au/publications/rdp/1990/9012.html

Inventories

1 Dec 1990 RDP 9012
Heidi Willmann
1). minus Depreciation less Allowances. (2). minus Stock Holding Gains. (3). ... 6,020. 21,820. 2,013. (1) Gross operating surplus of pete's (ANA, Table 19) – depreciation allowances (as in Table 2) SVA (see below) – net interest paid by pete's
https://www.rba.gov.au/publications/rdp/1990/9012/inventories.html

Introduction

1 Dec 1990 RDP 9012
Heidi Willmann
First, inflation reduces the real value of tax depreciation allowances on depreciable assets. ... In the calculations presented below, these three distortions to corporate income are quantified over the recent historical period, with particular attention
https://www.rba.gov.au/publications/rdp/1990/9012/introduction.html

References

1 Dec 1990 RDP 9012
Heidi Willmann
Walters, R. and Dippelsman, R. (1985), Estimates of Depreciation and Capital Stock, Australia, ABS Occasional Paper no.
https://www.rba.gov.au/publications/rdp/1990/9012/references.html

Real Income and the Corporate Tax Burden

1 Dec 1990 RDP 9012
Heidi Willmann
Subtracting the spurious profits on depreciation and stocks and adding the gains on debt produces the final inflation-adjusted income measure. ... and the more moderate rates of inflation in the 1980s, which appear to have reduced the distortions to
https://www.rba.gov.au/publications/rdp/1990/9012/real-income-and-the-corporate-tax-burden.html