This subject is treated under the heading: (1) the concept of depreciation (conventional depreciation; development of the concept of depreciation; financing of the modernization and extension of fixed assets); (2) application of the theoretical principles to the railways taking into account their peculiarities (peculiarities of the railways; the problem of modernization and extension of capacity); and (3) conclusions (general principles; value to be depreciated; duration of depreciation; method of calculation; modernization and extension).

  • Corporate Authors:

    International Union of Railways

    14 rue Jean Rey
    75015 Paris,   France 
  • Publication Date: 1965-1

Media Info

  • Pagination: 14 p.

Subject/Index Terms

Filing Info

  • Accession Number: 00052565
  • Record Type: Publication
  • Source Agency: International Union of Railways
  • Report/Paper Numbers: DOC 14
  • Files: TRIS
  • Created Date: Jul 8 1994 12:00AM