Capital Consumption Allowances
From Open Risk Manual
Definition
Capital Consumption Allowances. Consists largely of tax-return-based depreciation charges for corporations and nonfarm proprietorships and of historical-cost depreciation (calculated by BEA, using consistent service lives and empirically based depreciation schedules) for farm proprietorships and partnerships and other private business.[1]
References
- ↑ Concepts and Methods of the US Input-Output Accounts. K.J.Horowitz, M.A.Planting, 2009
