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21
pages
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Français
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Documents
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1976
Description
Un certain nombre de points d'interrogation subsistent, qui concernent en particulier l'ampleur des investissements de remplacement ou de modernisation partielle effectués sur ces biens d'équipements.
Lifetime and replacement of capital goods
This article presents the results of empirical research on the age structure of capital goods in the cotton, paper and steel industries. The findings suggest that the real lifetimes — the periods during which particular pieces of equipment are in use — are quite longer than suggested either by, the carrent fiscal and accounting practices or even by most evaluations made by other studies, but which concern rather the period of recovery of the capital engaged than the life-time of equipments.
Still unknown are however the importance and the implications of partial replacement and partial modernization operations, which are made on these capital goods and effect their lifetime.
20 pages
Source : Persée ; Ministère de la jeunesse, de l’éducation nationale et de la recherche, Direction de l’enseignement supérieur, Sous-direction des bibliothèques et de la documentation.
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Publié par
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Publié le
01 janvier 1976
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Langue
Français
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Poids de l'ouvrage
1 Mo