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THERE'S DEPRECIATION IN YOUR FUTURE

Sherman Hayes (Sherman Hayes is Director of the Soloman R. Baker Library, Bentley College, Waltham, Massachusetts.)
David R.L. Gabhart (David R.L. Gabhart is Professor of Accountancy at Bentley College.)

The Bottom Line

ISSN: 0888-045X

Article publication date: 1 February 1989

69

Abstract

Of all the issues confronting librarians in their daily activities, accounting for depreciation is most aptly described as a “shoulder shrugger.” And in the recent past, a librarian would have been justified for having no interest in depreciation since it has had little impact on budgeting or financial decisions. However, with the release of the Statement of Financial Accounting Standards No. 93, Recognition of Depreciation by Not‐for‐Profit Organizations, we suggest that you consider taking a CPA to lunch.

Citation

Hayes, S. and Gabhart, D.R.L. (1989), "THERE'S DEPRECIATION IN YOUR FUTURE", The Bottom Line, Vol. 2 No. 2, pp. 27-27. https://doi.org/10.1108/eb025169

Publisher

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MCB UP Ltd

Copyright © 1989, MCB UP Limited

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