Valuation of personal property, Depreciation
The authors discuss how varying attributes of accounting for income taxes, generally accepted accounting principles, and property tax accounting must be reconciled to identify and record the appropriate cost accurately.
This paper was presented at the IAAO Personal Property Seminar, May 19-20, 1994.
Shanbrom, Paul A. and Olshove, Vincent W.
"Accounting records: Sifting through twelve sets of books,"
Assessment Journal: Vol. 1
, Article 4.
Available at: https://researchexchange.iaao.org/assessment_journal/vol1/iss5/4