Hartman, J., Liedtka, S. and Snyder, L. (2007) The Impact of US Tax Depreciation Law on Asset Location and Ownership Decisions. Computers and Operations Research, 34, 3560-3568.
https://doi.org/10.1016/j.cor.2006.01.020

has been cited by the following article:

• TITLE: Development of a Simulation Software for Plant Asset Depreciation Computation Using Modified Accelerated Cost Recovery System

  AUTHORS: Basil Olufemi Akinnuli, Oluwole Timothy Ojo

  KEYWORDS: Simulation, Software, Plant Asset, Depreciation

  JOURNAL NAME: Open Access Library Journal, Vol.5 No.3, March 22, 2018

  ABSTRACT: This work presents the computation of depreciation under Modified Accelerated Cost Recovery System using simulation software developed for the purpose. The three case studies presented provide in-depth analysis and applications of the simulation software that was developed. The results from the three case studies proved that the investment of $900,000 by Virgin Atlantic airline to purchase three new aircrafts will be recovered in 8 years; Toyota’s investment of $152,000 in the automated assembly line will be recovered in 8 years while AEG’s investments in the two forklift trucks and crane will both be recovered in 8 years for the same reason. These results gave a quick insight for evaluating such an unstructured real life problem as depreciation (cost recovery) in organizations.