Date of Award


Degree Type

Master's Essay - Restricted

Degree Name

Master of Business Administration (MBA)


Business Administration


The problems of depreciation are becoming increasingly important to business and government. They are important to small business as well as big business. But it is in big business, where depreciation charges run into millions of dollars a year, that the effect of the various methods on the financial statements will be the greatest. Indeed, on of the nation's largest industrial corporations one made a study of the depreciation rates which it had been using in its accounting. As a result of the study it was concluded that the pas depreciation charges had been some eighty million dollars to low and an entry was therefore made decreasing the company's retained earning account.