The Measurement of Depreciation in the U.S. National Income and Product Accounts
The Measurement of Depreciation in the U.S. National Income and Product Accounts
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发表时间：
1997
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通讯作者：
B. Fraumeni
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作者：
B. Fraumeni
作为最近对尼帕汇率进行全面修订的一部分，东亚银行引入了一种改进的折旧计算方法。改进的方法使用了转售市场中二手设备和结构价格的经验证据，这表明大多数类型的资产的折旧近似于几何模式。以前，折旧估计是使用直线折旧和假设的退休模式得出的。本文描述了支持新 bea 方法的理论和实证文献。作者是马萨诸塞州波士顿东北大学的经济学教授，她在担任该项目的顾问时起草了这篇文章。所表达的观点仅代表作者的观点，并不一定代表 bea 的观点。
As part of the recent comprehensive revision of the nipa’s, bea introduced an improved methodology for calculating depreciation. The improved methodology uses empirical evidence on the prices of used equipment and structures in resale markets, which has shown that depreciation for most types of assets approximates a geometric pattern. Previously, the depreciation estimates were derived using straight-line depreciation and assumed patterns of retirements. This article describes the theoretical and empirical literature that supports the new bea methodology. The author, a professor of economics at Northeastern University, Boston, Massachusetts, drafted the article while she was serving as a consultant to bea for this project. The views expressed are the author’s and do not necessarily represent those of bea.