Cost Allocation Bibliography

Including service departments, depreciation and fixed asset accounting

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Cost Allocation Main Page | ABC Main Page | Overhead Main Page

Abarbanell, J. 1999. Discussion of “Evidence on the usefulness of capital expenditures as an alternative measure of depreciation”. Review of Accounting Studies 4(3-4): 197-203.

Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670.

Achter, S. B. 1960. A practical way of allocating and controlling warehousing costs. N.A.A. Bulletin (February): 77-81.

Achter, S. B. 1961. The accelerated depreciation dilemma. N.A.A. Bulletin (February): 89-93.

Adams, J. P. 1930. Depreciation accounting and public utility valuation. The Accounting Review (June): 99-105.

Adkins, T. and B. Misch. 2015. Does it always make sense to share? Costing in a shared services environment. Cost Management (March/April): 33-40.

Airey, C. R. 1959. Depreciation: Left or right? The Accounting Review (October): 570-571.

Allen, C. B. 1957. Distribution of national, divisional overheads. N.A.C.A. Bulletin (June): 1237-1249.

Amershi, A. H. and P. Cheng. 1990. Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting. Contemporary Accounting Research 7(1): 61-99.

Amey, L. R. 1984. Terborgh's asset replacement formula reconsidered. Contemporary Accounting Research 1(1): 64-76.

Anderson, H. R. 1977. The G & A overhead pool: Accounting tool or cop-out? Management Accounting (October): 37-42.

Anthony, R. N. 1984. Cost allocation. The Journal of Cost Analysis (Spring): 5-15.

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180.

Archibald, T. R. 1972. Stock market reaction to the depreciation switch-back. The Accounting Review (January): 22-30.

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Armstrong, G. J. 1934. Accounting for depreciation under revised Treasure Department regulations. N.A.C.A. Bulletin (August 15): 1365-1384. (Volume 15, issue 24).

Armstrong, W. Y. 1959. What can you do about depreciation now? N.A.A. Bulletin (August): 5-12. (Tax related).

Arnold, H. C. 1954. Seven-segment applications of plant burden. N.A.C.A. Bulletin (July): 1416-1439.

Arya, A. and J. C. Glover. 2014. On the upside of aggregation. Journal of Management Accounting Research 26(2): 151-166.

Arya, A., J. C. Glover and B. Mittedorf. 2017. The effects of joint cost allocation on intra-firm trade: A comparison of insulating and non-insulating approaches. Journal of Management Accounting Research 29(2): 1-10.

Ashar, H. and J. Z. Shapiro. 1988. Measuring centrality: A note on Hackman's resource-allocation theory. Administrative Science Quarterly 33(2): 275-283.

Ashman, H. T. 1955. Distribution of overhead with electronic computers. N.A.C.A. Bulletin (February): 798-804.

Atkinson, A. A. 1987. Discussion of "On the allocation of fixed and variable costs from service departments". Contemporary Accounting Research 4(1): 186-193.

Avery, H. G. 1959. Cost distribution by regulation. The Accounting Review (April): 250-256.

Avery, H. G. 1961. Depreciation vs. inflation. The Accounting Review (January): 71-74.

Ayres, F. L. 1985. Models of coalition formation, reward allocation, and accounting cost allocations: A review and synthesis. Journal of Accounting Literature (Spring): 1-31.

Bailey, C. D., G. B. Harwood and W. Hopwood. 1984. Removing the computational burden from reciprocal cost allocations. Journal of Accounting Education 2(2): 169-176.

Baker, K. R. and R. E. Taylor. 1979. A linear programming framework for cost allocation and external acquisition when reciprocal services exist. The Accounting Review (October): 784-790.

Balachandran, B. V., L. Li and R. P. Magee. 1987. On the allocation of fixed and variable cost from service departments. Contemporary Accounting Research 4(1): 164-185.

Baldenius, T., S. Dutta and S. Reichelstein. 2007. Cost allocation for capital budgeting decisions. The Accounting Review (July): 837-867.

Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics 19(1): 115-137.

Barefield, R. M. and E. E. Comiskey. 1971. Depreciation policy and the behavior of corporate profits. Journal of Accounting Research (Autumn): 351-358.

Barkman, A. I. and J. D. Jolley II. 1986. Cost defenses for antitrust cases. Management Accounting (April): 37-40.

Barrows, D. M. 1939. Thoughts on depreciation. N.A.C.A. Bulletin (February 1): 659-668.

Barton, R. F. 1969. An experimental study of the impact of competitive pressures on overhead allocation bids. Journal of Accounting Research (Spring): 116-122.

Battista, G. L. and G. R. Crowningshield. 1963. Accounting for depreciation and repair costs. N.A.A. Bulletin (December): 21-30.

Bauer, J. 1915. Depreciation formula of the American Society of Civil Engineers. Journal of Accountancy (August): 104-111.

Bauer, J. 1930. Depreciation and public utility valuation. The Accounting Review (June): 111-116.

Baxendale, S. J. 1987. Cost allocation vs. performance evaluation: Observations at five major defense contractors. Akron Business and Economic Review (Winter): 90-97.

Baxter, W. T. 1970. Depreciating assets: The forward-looking approach to value. Abacus 6(2): 120-131.

Baxter, W. T. and N. H. Carrier. 1971. Depreciation, replacement price, and cost of capital. Journal of Accounting Research (Autumn): 189-214.

Bayou, M. E. 2008. A note on an alternative cost allocation system for municipal service units. Advances in Management Accounting (17): 317-346.

Beadle, W. H. 1954. Tax effects of declining balance depreciation. N.A.C.A. Bulletin (May): 1174-1178.

Beaver, W. H. and R. E. Dukes. 1974. δ-Depreciation methods: Some analytical results. Journal of Accounting Research (Autumn): 205-215.

Beckett, J. A. 1951. A study of the principles of allocating costs. The Accounting Review (July): 327-333.

Beckett, P. 2016. To extend or not to extend asset lives. The CPA Journal (November): 14.

Bell, G. L. 1926. Distribution of burden. N.A.C.A. Bulletin (August 1): 852-862.

Bell, J. N. 1955. Shall we take heavier depreciation in early years? N.A.C.A. Bulletin (November): 335-342.

Bell, W. H. 1922. Depreciation and retirement of property. Journal of Accountancy (April): 253-258.

Bell, W. H. 1948. Depreciation and the Price Level: A Symposium First negative. The Accounting Review (April): 126-128.

Bendel, C. W. 1950. Streamlining the property accounting procedure. N.A.C.A. Bulletin (July): 1361-1370.

Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to a procedure for determining the insurable value of buildings and equipment).

Bennett, W. F. 1951. Point-rating for reliable service life estimates. N.A.C.A. Bulletin (June): 1216-1223.

Benninger, L. J. 1954. Development of cost accounting concepts and principles: Role of the Committee on Cost Accounting Concepts and Standards. The Accounting Review (January): 27-37.

Bent, K. and D. Caplan. 2017. Lattice allocations: A better way to do cost allocations. Advances in Accounting: Incorporating Advances in International Accounting (38): 99-15.

Bent, K. and D. Caplan. 2022. An introduction to Lattice allocations: A better method for service department cost allocations. The CPA Journal (January/February): 48-53.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (July): 25-50.

Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (September): 175-209.

Bentz, W. F. 1979. Computer extended reciprocal allocation methods. The Accounting Review (July): 595-603.

Berg, T. and D. M. Becker. 2017. The never-ending cost allocation puzzle: Treatment of uncertainty and risk. Cost Management (May/June): 39-47.

Bergquist, R. E. 1971. Direct labor vs. machine hour costing. Management Accounting (May): 25-28.

Bierman, H. Jr. 1961. Depreciable assets - Timing of expense recognition. The Accounting Review (October): 613-618.

Bierman, H. Jr. 1966. A further study of depreciation. The Accounting Review (April): 271-274.

Bierman, H. Jr. 1969. Accelerated depreciation and rate regulation. The Accounting Review (January): 65-78.

Bierman, H. Jr. 1974. Regulation, implied revenue requirements, and methods of depreciation. The Accounting Review (July): 448-454.

Billera, L. J., D. C. Heath and R. E. Verrecchia. 1981. A unique procedure for allocating common costs from a production process. Journal of Accounting Research (Spring): 185-196.

Bird, F. A. 1969. A note on "The return to straight-line depreciation". Journal of Accounting Research (Autumn): 328-331.

Bishop, J. W. 1955. Accounting for fixed assets by cost elements. N.A.C.A. Bulletin (January): 689-701.

Blanchard, G. A. and C. W. Chow. 1983. Allocating indirect costs for improved management performance. Management Accounting (March): 38-41.

Blegen, T. W. 1955. Allocating administrative expenses. N.A.C.A. Bulletin (December): 535-539.

Bodnar, G. and E. J. Lusk. 1977. Motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (October): 857-868.

Bonbright, J. C., Adams, J. Bauer, Dickerson, Bonbright and W. A. Paton. 1930. The concept of depreciation as an accounting category. The Accounting Review (June): 117-124.

Bornemann, A. 1953. Improving depreciable fixed asset accounting. The Accounting Review (April): 283-285.

Bost, P. J. 1986. Do cost accounting standards fill a gap in cost allocation? Management Accounting (November): 34-36.

Bouillon, M. L., C. Ehoff, Jr. and K. A. Smith. 2021. Allocating university administrative costs in a responsibility-centered management (RCM) model. IMA Educational Case Journal 14(2): 1-5.

Bowman, J. V. 1960. Distribution of the cost of insurance. N.A.A. Bulletin (October): 76.

Bowne, N. J. 1924. Distributing the overhead. National Association of Cost Accountants Official Publications (October 15): 3-13 .

Brack, G. E. 1975. Allocating personnel department costs. Management Accounting (May): 48-50.

Brennan, D. B. 1960. Functional costs and the marketing of life insurance - A sketch. N.A.A. Bulletin (October): 61-68 .

Brief, R. P. 1968. Depreciation theory and capital gains. Journal of Accounting Research (Spring): 149-152.

Brief, R. P. and H. R. Anton. 1987. An index of growth due to depreciation. Contemporary Accounting Research 3(2): 394-407.

Brief, R. P. and J. Owen. 1968. A least squares allocation model. Journal of Accounting Research (Autumn): 193-199.

Brief, R. P. and J. Owen. 1968. Depreciation and capital gains: A "new" approach. The Accounting Review (April): 367-372.

Brief, R. P. and J. Owen. 1969. On the bias in accounting allocations under uncertainty. Journal of Accounting Research (Spring): 12-16.

Brief, R. P. and J. Owen. 1970. The estimation problem in financial accounting. Journal of Accounting Research (Autumn): 167-177.

Brief, R. P. and J. Owen. 1973. A reformulation of the estimation problem. Journal of Accounting Research (Spring): 1-15.

Briggs, I. W. and Z. L. Augustine. 1926. The methods employed in Rochester industries of collection and distribution of manufacturing burden. N.A.C.A Bulletin (May 15): 662-673.

Brigham, E. F. 1968. The effects of alternative depreciation policies on reported profits. The Accounting Review (January): 46-61.

Brimson, J. A. 1989. Technology accounting. Management Accounting (March): 47-53. (Discussion of how to choose the right depreciation method).

Brown, C. A. and D. T. Doran. 2007. The relative accuracy of allocating service departments' cost to production departments under the step method. The Journal of Cost Analysis & Management 9(1): 1-14.

Brown, K. W. 1998. How colleges can profit through depreciation. Management Accounting (January): 18, 20-22.

Brown, P., H. Y. Izan and A. L. Loh. 1992. Fixed asset revaluations and managerial incentives. Abacus 28(1): 36-57.

Brown, R. M. and L. N. Killough. 1988. How PCs can solve the cost allocation problem. Management Accounting (November): 34-38.

Brunton, N. M. 1988. Evaluation of overhead allocations. Management Accounting (July): 22-26.

Buckwalter, W. R. 1942. Accrued depreciation and the utility rate base in Pennsylvania. The Accounting Review (July): 265-277 .

Bullock, C. L. 1974. Reconciling economic depreciation with tax allocation. The Accounting Review (January): 98-103.

Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812.

Burns, C. V. 1961. Current aspects of percentage depletion allowance. N.A.A. Bulletin (January): 25-32.

Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.

Bursal, N. 1986. The use of interest as an element of cost in Germany in the 16th and 17the centuries. The Accounting Historians Journal 13(1): 63-70.

Burt, O. R. 1972. A unified theory of depreciation. Journal of Accounting Research (Spring): 28-57.

Cairney, T. and D. T. Sinclair. 2006. An examination of support department cost allocations. The Journal of Cost Analysis & Management 8(1): 37-54.

Cairns, W. 1919. Depreciation and depletion in tax returns. Journal of Accountancy (September): 204-211.

Callen, J. L. 1978. Financial cost allocations: A game-theoretic approach. The Accounting Review (April): 303-308.

Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.

Campbell, J. A. 1951. Work up a sound burden rate - Then test it. N.A.C.A. Bulletin (August): 1437-1445.

Campbell, J. D. 1951. Straight-line method of depreciation. The Accounting Review (January): 40-42.

Canning, J. B. 1929. The depreciation element in burden estimates. N.A.C.A. Bulletin (September 1).

Cardullo, J. P. and R. A. Moellenberndt. 1987. The cost allocation problem in a telecommunications company. Management Accounting (September): 39-44.

Carman, L. A. 1956. Non-linear depreciation. The Accounting Review (July): 454-491.

Carmen-Stone, M. S. 1987. Unabsorbed overhead: What to do when contracts are cancelled. Management Accounting (April): 55-57.

Carr, R. L. 1961. A survey of current depreciation practices. N.A.A. Bulletin (February): 5-20.

Carr, R. L. 1962. Allocation of federal income tax - Review and explanation. N.A.A. Bulletin (December): 3-12.

Carroll, G. 1941. The group system of depreciation. N.A.C.A. Bulletin (December 15): 473-497.

Carson, A. B. 1953. A method for speeding the calculation and control of depreciation reserves. The Accounting Review (April): 239-243.

Caruso, A. T. 1946. Are service department costs taken for granted? N.A.C.A. Bulletin (September 15): 164-172.

Cavalluzzo, K. S., C. D. Ittner and D. F. Larcker. 1998. Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System. Journal of Accounting Research (Spring): 1-32.

Cavazos, A. 1959. How we plan to improve our costing of construction equipment. N.A.A. Bulletin (September): 5-13. (Depreciation based on replacement values).

Chambers, D., R. Jennings and R. B. Thompson. 1999. Evidence on the usefulness of capital expenditures as an alternative measure of depreciation. Review of Accounting Studies 4(3-4): 169-195.

Chan, C. T. W. and C. Pasquire. 2004. An analysis for the degree of accuracy in construction project indirect costs. The Journal of Cost Analysis & Management 6(1): 46-66.

Chan, R. M. 1952. Let's keep to historical cost basis for depreciation. N.A.C.A. Bulletin (November): 319-326.

Chase, H. S. 1907. Maintenance and depreciation charges in accounts of public service corporations. Journal of Accountancy (May): 1-9.

Chase, H. S. 1907. The cost of maintenance and depreciation of cotton mills. Journal of Accountancy (July): 236-238.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Chatterjee, B. K. 1983. Treatment of interest as an element of product cost. The Chartered Accountant (August): 85-91.

Chen, J. T. 1983. Cost allocation and external acquisition of services when self-services exist. The Accounting Review (July): 600-605.

Cheng, C. S. A., A. L. J. Hwang and C. Jackson . 1999. The allocation decision on research and advertising spending by small and large firms: An illustration of four industries. Advances in Management Accounting (7): 187-202.

Chenhall, R. and D. Morris. 1991. The effect of cognitive style and sponsorship bias on the treatment of opportunity costs in resource allocation decisions. Accounting, Organizations and Society 16(1): 27-46.

Chenoweth, J. M. 1921. Depreciation and the dollar. Journal of Accountancy (June): 471-473.

Chiu, J. S. and D. T. DeCoster. 1966. Multiple product costing by multiple correlation analysis. The Accounting Review (October): 673-680.

Choudhury, N. 1990. Is cost allocation just? Management Accounting Research (September): 217-232.

Choudhury, N. S. Sircar and K. V. Rao. 1986. Chargeout of information system services. Journal of Systems Management (September): 16-21.

Christensen, D. and P. Schneider. 2017. Allocating service department costs with Excel: Excel's iterative calculation option makes it easier to use the reciprocal method to allocate service department costs. Strategic Finance (May): 50-55.

Christensen, J. and J. S. Demski. 1997. Product costing in the presence of endogenous subcost functions. Review of Accounting Studies 2(1): 65-87.

Christensen, J. and J. S. Demski. 2003. Factor choice distortion under cost-based reimbursement. Journal of Management Accounting Research (15): 145-160.

Church, A. H. 1902. The proper distribution of establishment charges. Engineering Magazine (December).

Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.

Church, A. H. 1931. Overhead: The cost of production preparedness. Factory and Industrial Management (January): 38-41.

Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (Summary).

Churchill, N. 1964. Linear algebra and cost allocations: Some examples. The Accounting Review (October): 894-904.

Clark, C. L. 1947. Fixed charges in inventories. N.A.C.A. Bulletin (April 15): 1006-1017.

Clemens, P. J. III. 1972. Asset depreciation range system ... versus investment credit. Management Accounting (January): 25-27.

Clinch, G. 1983. Alternative hypotheses concerning depreciation of buildings. Abacus 19(2): 139-147.

Cohen, S. I. and M. Loeb. 1982. Public goods, common inputs, and the efficiency of full cost allocations. The Accounting Review (April): 336-347.

Cohen, S. I. and M. Loeb. 1988. Improving performance through cost allocation. Contemporary Accounting Research 5(1): 70-95.

Colley, F. G. 1915. Depreciation of manufacturing plants. Journal of Accountancy (September): 165-172.

Collins, L. P. and J. R. Wildman. 1923. "Sinking-fund method for amortizing franchises". Journal of Accountancy (March): 232-235.

Colvard, S. E. 1964. Allocation of shareable insurance operating costs. N.A.A. Bulletin (August): 35-45 .

Comiskey, E. E. 1971. Market response to changes in depreciation accounting. The Accounting Review (April): 279-285.

Conlon, D. E. and H. Garland. 1993. The role of project completion information in resource allocation decisions. The Academy of Management Journal 36(2): 402-413.

Cooper, H. E. 1950. Depreciation on current values is half as much again - An experimental determination. N.A.C.A. Bulletin (June): 1179-1186.

Cordonnier, C., O. McCarthy and J. Seo. 2020. Taxpayer-favorable changes in the bonus depreciation regs. Journal of Accountancy (February): 58.

Corey, G. R. 1967. Discussion of accelerated depreciation and deferred taxes: An empirical study of fluctuating asset expenditures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 118-123.

Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43.

Costigan, M. L. and M. L. Hirsch Jr. 1993. Home Builders Association vs. St. Louis County Water Company: A cost allocation case. Journal of Accounting Education 11(1): 151-175.

Cotteleer, T. F. 1971. Depreciation: An accounting enigma. Management Accounting (February): 23-24, 27.

Craig, R. and M. Tippett. 1987. Estimating current cost depreciation expense using numerical analysis and the STAPOL technique: A pedagogic exposition. Abacus 23(2): 141-156.

Cramer, J. J. Jr. and W. J. Schrader. 1970. Depreciation accounting and the anomalous self-insurance cost. The Accounting Review (October): 698-703.

Craswell, A. T. 1986. An examination of alternative hypotheses concerning depreciation of buildings. Abacus 22(1): 29-38.

Cresap, M. W. Jr. 1947. The sales manager and the industrial accountant. N.A.C.A. Bulletin (May 15): 1128-1137.

Crocheron, C. 1954. Inadequate depreciation charges call for action. N.A.C.A. Bulletin (May): 1188-1191.

Croxall, J. R. 1959. Depreciation accounting in the Atomic Energy Commission. N.A.A. Bulletin (February): 25-32.

Culp, D. P., D. J. Haynor and M. D. McGinley. 2005. Fundamentals Of Fixed Asset Accounting. Lorman Education Services.

Cummings, J. P. 1967. Discussion of the return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 181-183.

Curnutt, H. H. 1931. Standard rent in our own building. N.A.C.A. Bulletin Section II (December 15).

Daft, R. L. 1978. System influence on organizational decision making: The case of resource allocation. The Academy of Management Journal 21(1): 6-22.

Davidson, S. 1950. Depreciation and profit determination. The Accounting Review (January): 45-57.

Davidson, S. 1950. The reserve for sinking fund-A critical examination. The Accounting Review (October): 390-394.

Davidson, S. 1958. Accelerated depreciation and the allocation of income taxes. The Accounting Review (April):173-180.

Dawson, C. O., A. Metzger and J. E. Hammond. 1936. Depreciation should be charged on a straight-line bases and should not vary with the volume of production - A debate. N.A.C.A. Bulletin (July 1): 1253-1266.

Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242.

Deland, C. A. 1949. Spreading overhead to cost centers on the basis of standard earned hour rates. N.A.C.A. Bulletin (February 1): 653-660.

Devine, C. 1941. Depreciation policy: Repairs and replacements. The Accounting Review (December): 385-391.

Devine, C. T. 1943. Depreciation accounting in utilities. The Accounting Review (January): 1-9.

Devine, C. T. 1944. Depreciation and income measurement. The Accounting Review (January): 39-47.

Devine, C. T. 1947. Deferred maintenance and improper depreciation procedures. The Accounting Review (January): 38-44.

Dick, W. G. 1965. A suggested flexible overhead distribution plan. Management Accounting (September): 48-50.

Dixon, R. L. 1960. Decreasing charge depreciation - A search for logic. The Accounting Review (October): 590-597.

Dohr, J. L. 1948. Depreciation and the Price Level: A Symposium First affirmative. The Accounting Review (April): 115-118.

Domenick, F. 1957. Machine hour overhead in a forging plant. N.A.A. Bulletin (August): 1557-1564.

Donham, P. 1946. Some observations on depreciation allowances. The Accounting Review (October): 415-418.

Doran, D. T. and J. E. Dowd. 1999. Depreciation and amortizing cost in activity-based costing systems. Journal of Cost Management (September/October): 34-38.

Drebin, A. R. 1969. A fallacy of depreciation translation. Journal of Accounting Research (Autumn): 204-214.

Dressler, A. R. and K. A. Davis. 1989. A cost/benefit analysis of FAS 93. Management Accounting (February): 48-51. (Discussion of problems related to the depreciation of long-lived assets for non-profit institutions).

Duncan, T. 2021. Strategies for applying labor & overhead to products. Cost Management (March/April): 28-30.

Dunn, K. A. and S. Bhattacharya. 2007. Cost-allocation decisions in member controlled country clubs: A case analysis. Journal of Accounting Education 25(3): 118-136.

Dunn, K. E. 1962. A word for cost-basis, straight-line depreciation. N.A.A. Bulletin (November): 52.

Dutta, S. and S. Reichelstein. 2002. Controlling investment decisions: Depreciation and capital charges. Review of Accounting Studies 7(2-3): 253-281.

Dyckman, T. R. 1967. Discussion of accelerated depreciation and deferred taxes: An empirical study of fluctuating asset expenditures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 124-138.

Dye, G. K. 1967. The slide rule to untangle depreciation. Management Accounting (December): 59-63.

Dye, G. K. 1970. Casting up a projection. Management Accounting (February): 45-47. (Forecasting and analyzing depreciation trends).

Ebey, C. F. 1982. Why don't colleges depreciate fixed assets? Management Accounting (August): 13-17.

Eckel, L. G. 1976. Arbitrary and incorrigible allocations. The Accounting Review (October): 764-777.

Edwards, E. O. 1954. Depreciation policy under changing price levels. The Accounting Review (April): 267-280.

El-Taha, M. and B. Maddah. 2006. Allocation of service time in a multiserver system. Management Science (April): 623-637.

Eldridge, C. D. 1951. The complex problem of idle machine time. N.A.C.A. Bulletin (December): 427-433.

Ellenberger, J. O. 1961. A look at depreciation accounting in nonprofit organizations. N.A.A. Bulletin (January): 55-62.

Elphick, C. 1985. Cost allocation: A new approach. Management Accounting UK (December): 22-24.

Elsen, C. P. 1957. Overhead allocation in meat packing. N.A.A. Bulletin (July): 1369-1379.

Elwell, F. H. 1913. Depreciation, reserves, and reserve funds. Journal of Accountancy (July): 87-88.

Erickson, N. and D. H. Herskovits. 1985. Accounting for software costs: Cracking the code. Journal of Accountancy (November): 81-96.

Esling, P. J. 1948. Bases of cost distribution in a malleable and gray iron foundry. N.A.C.A. Bulletin (March 15): 853-858.

Falk, H. and J. C. Miller. 1977. Amortization of advertising expenditures. Journal of Accounting Research (Spring): 12-22.

Falls, G. 1955. The financial value of early tax deductions for depreciation. The Accounting Review (July): 515-518.

Fan, Y. and X. Liu. 2017. Misclassifying core expenses as special items: Cost of goods sold or selling, general, and administrative expenses? Contemporary Accounting Research 34(1): 400-426.

Feinschreiber, R. 1969. Accelerated depreciation: A proposed new method. Journal of Accounting Research (Spring): 17-21.

Feltham, G. A. and J. A. Ohlson. 1996. Uncertainty resolution and the theory of depreciation measurement. Journal of Accounting Research (Autumn): 209-234.

Fernald, H. B. 1918. Depreciation and obsolescence as governed by federal income tax regulations. Journal of Accountancy (April): 241-247.

Ferrara, W. L. 1960. Idle capacity as a loss - Fact or fiction. The Accounting Review (July): 490-496.

Fertakis, J. P. 1984. Some dimensions in the management of costs. Management Planning (September-October): 45-49.

Filipski, R. M. 1987. Understanding the new overhead capitalization rules. Management Accounting (February): 47-49.

Fitch, S. G. H. 1941. Distribution of manufacturing expenses. N.A.C.A. Bulletin (January 1): 485-502.

Fitch, W. C. 1959. Depreciation on mass properties - An application of statistical concepts. N.A.A. Bulletin (December): 39-50.

Flesher, D. L. 1977. Advertising effectiveness and accounting policy: A comment. The Accounting Review (January): 261-263.

Flewellen, W. C. 1958. Historical vs. current cost as depreciation bases. N.A.A. Bulletin (August): 37-46.

Flewellen, W. C. Jr. 1960. Concept of depreciation accounting held by the United States Supreme Court. The Accounting Review (July): 413-421.

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