G. A. D. Preinreich's scientific contributions
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Citations
... Given an arbitrary degradation pattern {x t } t=T t=1 and depreciation schedule {d t } t=T t=1 , it is still true that the stream of extended full costs FC 1 t (k | k) will be equal to LC, on average. Specifically, it follows from the conservation property of residual income (Preinreich 1938 andLücke 1955) that: Some cost accounting textbooks (Friedl et al. 2022) account for interest charges corresponding to the initial capacity investment by adopting straight-line depreciation and imputing an interest charge equal to half of the initial investment in each period. This approach results in an unambiguous relationship between LC and the full cost measure: ...
Reference: Applications of the levelized cost concept
