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A Conceptual Framework for Commercial Property Price Indexes

Journal of Statistical Science and Application 2015年第5期3卷 131-152页

作者： Erwin Diewert Chihiro Shimizu Professor School of Economics University of British Columbia Vancouver B.C.Canada V6T IZ1 and the School of Economics University of New South Wales Sydney Australia Professor Institute of Real Estate Studies National University of Singapore 21 Heng Mui Keng Terrace #04-02 Singapore 119613

The paper studies the problems associated with the construction of price indexes for commercial properties that could be used in the System of National Accounts. Property price indexes are required for the stocks of commercial properties in the Balance Sheets of the country and related price indexes for the land and structure components of a commercial property are required in the Income Accounts of the country if the Multifactor Productivity of the Commercial Property Industry is calculated as part of the System of National accounts. The paper suggests a variant of the capitalization of the Net Operating Income approach to the construction of property price indexes and uses the one hoss shay or light bulb model of depreciation as a model of depreciation for the structure component of a commercial property.

关键词： Commercial property price indexes Net Operating Income discounted cash flow System of NationalAccounts Balance Sheets methods of depreciation land and structure prices.

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Simulation Models for Evaluation and Selection of depreciation Policy for Agricultural Companies in the Republic of Bulgaria

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Journal of Modern Accounting and Auditing 2013年第10期9卷 1322-1333页

作者： Ivanka Borisova Dimitrova Yordanka Velcheva "Angel Kanchev" University of Ruse Ruse Republic of Bulgaria

In the present paper, the results from research on the influence of criteria （factors） such as depreciation method, materiality threshold, and inflation rate on the selection of depreciation policy are shown. The research has been carried out with the help of specifically devised simulation models. The simulation is realized in accounting for the unevenness of money in time and the profitability of the company, the tax rates for corporate tax, and the inflation rate. The models have been devised after analyzing methodology issues, related to depreciation policy and investigating current practices in its implementation in specific agricultural companies in present-day Bulgaria. It has been determined that there is a clear-cut relation between the profitability of the companies and the materiality threshold and depreciation method chosen. The main conclusion is that when the companies develop their depreciation policy, at ceteris paribus they should select higher materiality thresholds and diminishing balance depreciation methods due to the inequality of money in time, the acceleration of obsolescence, and the inflation processes.

关键词： depreciation policy materiality threshold methods of depreciation future value inflation rate

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