Feasibility of gathering depreciation information from existing sources for U.S. Army installation accrual accounting systems

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Authors
Blackwood, Robert Emerson
Subjects
Advisors
Fremgen, James M.
Date of Issue
1981-12
Date
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This thesis examines the feasibility of gathering depreciation related information from existing sources for United States Army organization equipment. Ten sources are identified, and the amount and type of information each can supply is evaluated. Methods for estimating missing information are demonstrated and evaluated. The resources required to gather this information are estimated for the most promising sources. The primary conclusion reached is that all necessary information cannot be gathered. However, gathering existing information is feasible and useful. Fourteen recommendations are made concerning actions needed to prevent destruction of existing information, correct property accounting systems so that future information is recorded, and ensure that information sources can efficiently provide depreciation related information for equipment when depreciation systems are implemented.
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Thesis
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Naval Postgraduate School (U.S.)
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Approved for public release; distribution is unlimited.
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