PPT-Human Capital Depreciation and Efficiency in Surgical Care

Jason Hockenberry PhD and Lorens Helmchen PhD The authors have benefitted from collaboration and conversations with Peter Cram MD MBA and Saket Girotra MD Acknowledgements. Chapter . 12. Accrued depreciation. Age-life method. Book value. Capitalized income method. Cost basis. Cost-to-cure method. Curable depreciation. Curable postponed. Current-value accounting. Deferred maintenance. Reference sections: 123(2) and Schedule II. . PART-A. 1- Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. The depreciable amount of an asset is the cost of an asset or other amount substituted for cost, less its residual value. The useful life of an asset is the period over which an asset is expected to be available for use by an entity, or the number of production or similar units expected to be obtained from the asset by the entity. Chapter 8. McGraw-Hill/Irwin. © 2009 The McGraw-Hill Companies, Inc.. Accelerated Depreciation. Depreciation. Repair. Expense. Expense. Early Years. High. Low. Later Years. Low. High. Accelerated depreciation . Buildings fundamentally impact people’s lives and the health of the planet.. In the US, buildings represent:. 12.2% of all potable water, or 15 trillion gallons/yr. 40% of raw materials (globally), 3 billions tons/yr.. What is Depreciation?. Decreasing the value of a fixed asset over its useful life. What do we Depreciate?. FIXED ASSETS . Examples: . Office Furniture. Automobile. Building. Except Land. We do not depreciate . in Accrual Accounting. . G.vijaya. . kumar. . Prof.nac. Introduction:. . Schedule XIV has been replaced with schedule II for depreciation calculation. 30. Chapter 9. Contemporary Engineering Economics. Copyright © . 2016. Chapter Opening Story . Delta Airlines has invested $100 million in improving luggage handling technology and equipment.. How. does the cost of this . Chapter . 12. Accrued depreciation. Age-life method. Book value. Capitalized income method. Cost basis. Cost-to-cure method. Curable depreciation. Curable postponed. Current-value accounting. Deferred maintenance. 3615. ENGINEERING ECONOMICS . WITH SOCIAL AND GLOBAL IMPLICATIONS. 1. Engineering Economics and.... Chapter Outline. Basic Aspects of Depreciation. Straight-Line Depreciation. Declining Balancing. Modified Accelerated Cost Recovery System (. Income Tax Fundamentals 2011 . Gerald E. . Whittenburg. &. Martha Altus-. Buller. Student Copy. 2011 Cengage Learning. Accounting Periods. Partnerships/S-Corporations may elect to adopt a different fiscal tax year from the one prescribed on previous slide, but only. how capital accumulates over time, helping us understand economic growth. . the role of the diminishing marginal product of capital in explaining differences in growth rates across countries. . the principle of transition dynamics: the farther below its steady state a country is, the faster the country will grow. . how capital accumulates over time, helping us understand economic growth. . the role of the diminishing marginal product of capital in explaining differences in growth rates across countries. . the principle of transition dynamics: the farther below its steady state a country is, the faster the country will grow. . 11/23/2011 5:59 AM. Dr. Mohammad Abuhaiba, PE. 1. 7.2 Depreciation Concepts and Terminology. Depreciation. Decrease in value of physical properties with passage of time and use. Accounting concept establishing annual deduction against before-tax income. 2222-3436/2015/v18n4a4 ISSN: Creating opportunities for their employees to complete secondary or tertiary education or to attend in-house training courses is one way in which businesses in emerging ec