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FACTORS THAT AFFECT PROFITABILITYFACTORS THAT AFFECT PROFITABILITYDEPRECIATIONAccording to the Internal Revenue Service (IRS), depreciation is defined as an allowance for the decrease in value of a property over a period of time due to wear and tear, deterioration, and normal obsolescence. The intent is to recover the cost of an asset over a period of time. It begins when a property is placed in a business or trade for the production of income and ends when the asset is retired from service or when the cost of the asset is fully recovered, wh…
Don W. Green; Robert H. Perry: Perry's Chemical Engineers' Handbook, Eighth Edition. FACTORS THAT AFFECT PROFITABILITY, Chapter
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