{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2024,9,5]],"date-time":"2024-09-05T06:46:57Z","timestamp":1725518817602},"publisher-location":"Berlin, Heidelberg","reference-count":9,"publisher":"Springer Berlin Heidelberg","isbn-type":[{"type":"print","value":"9783540708094"},{"type":"electronic","value":"9783540708100"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2008]]},"DOI":"10.1007\/978-3-540-70810-0_10","type":"book-chapter","created":{"date-parts":[[2008,9,19]],"date-time":"2008-09-19T07:58:52Z","timestamp":1221811132000},"page":"159-171","source":"Crossref","is-referenced-by-count":2,"title":["Depreciation and Income Tax Considerations under Fuzziness"],"prefix":"10.1007","author":[{"given":"Cengiz","family":"Kahraman","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"\u0130hsan","family":"Kaya","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","reference":[{"key":"10_CR1","doi-asserted-by":"publisher","first-page":"197","DOI":"10.1016\/S0377-2217(00)00132-6","volume":"132","author":"M. Berg","year":"2001","unstructured":"Berg, M., Waegenaere, A.D., Wielhouwer, J.L.: Optimal tax depreciation with uncertain future cash flows. European Journal of Operational Research\u00a0132, 197\u2013209 (2001)","journal-title":"European Journal of Operational Research"},{"issue":"12","key":"10_CR2","doi-asserted-by":"publisher","first-page":"3560","DOI":"10.1016\/j.cor.2006.01.020","volume":"34","author":"J.C. Hartman","year":"2007","unstructured":"Hartman, J.C., Liedtka, S.L., Snyder, L.V.: The impact of US tax depreciation law on asset location and ownership decisions. Computers & Operations Research\u00a034(12), 3560\u20133568 (2007)","journal-title":"Computers & Operations Research"},{"key":"10_CR3","doi-asserted-by":"publisher","first-page":"243","DOI":"10.1016\/S0165-1889(01)00034-3","volume":"27","author":"L. Jacco","year":"2002","unstructured":"Jacco, L., Wielhouwer, A.D., Waegenaere, P., Kort, M.: Optimal tax depreciation under a progressive tax system. Journal of Economic Dynamics & Control\u00a027, 243\u2013269 (2002)","journal-title":"Journal of Economic Dynamics & Control"},{"key":"10_CR4","doi-asserted-by":"publisher","first-page":"3560","DOI":"10.1016\/j.cor.2006.01.020","volume":"34","author":"C.H. Joseph","year":"2007","unstructured":"Joseph, C.H., Stephen, L.L., Lawrence, V.S.: The impact of US tax depreciation law on asset location and ownership decisions. Computers & Operations Research\u00a034, 3560\u20133568 (2007)","journal-title":"Computers & Operations Research"},{"issue":"3","key":"10_CR5","doi-asserted-by":"publisher","first-page":"359","DOI":"10.1016\/S0165-4101(00)00004-5","volume":"28","author":"A.S. Keating","year":"1999","unstructured":"Keating, A.S., Zimmerman, J.L.: Depreciation-policy changes: tax, earnings management, and investment opportunity incentives. Journal of Accounting and Economics\u00a028(3), 359\u2013389 (1999)","journal-title":"Journal of Accounting and Economics"},{"issue":"4","key":"10_CR6","doi-asserted-by":"publisher","first-page":"359","DOI":"10.1080\/00137919508903160","volume":"40","author":"M.J. Wang","year":"1995","unstructured":"Wang, M.J., Liang, G.S.: Benefit\/Cost analysis using fuzzy concept. Engineering Economist\u00a040(4), 359\u2013377 (1995)","journal-title":"Engineering Economist"},{"key":"10_CR7","volume-title":"Essentials of engineering economic analysis","author":"D.G. Newnan","year":"1998","unstructured":"Newnan, D.G., Lavelle, J.P.: Essentials of engineering economic analysis. Oxford University Press, Oxford (1998)"},{"issue":"1","key":"10_CR8","doi-asserted-by":"publisher","first-page":"18","DOI":"10.1108\/eb008003","volume":"5","author":"J. Robinson","year":"1987","unstructured":"Robinson, J.: After tax cash flow analysis. Journal of Property Valuation and Investment\u00a05(1), 18\u201329 (1987)","journal-title":"Journal of Property Valuation and Investment"},{"key":"10_CR9","first-page":"359","volume":"28","author":"K. Scott","year":"2000","unstructured":"Scott, K., Jerold, L.Z.: Depreciation-policy changes: tax, earnings management, and investment opportunity incentives. Journal of Accounting and Economics\u00a028, 359\u2013389 (2000)","journal-title":"Journal of Accounting and Economics"}],"container-title":["Studies in Fuzziness and Soft Computing","Fuzzy Engineering Economics with Applications"],"original-title":[],"link":[{"URL":"http:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-540-70810-0_10.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2021,5,3]],"date-time":"2021-05-03T04:29:12Z","timestamp":1620016152000},"score":1,"resource":{"primary":{"URL":"http:\/\/link.springer.com\/10.1007\/978-3-540-70810-0_10"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2008]]},"ISBN":["9783540708094","9783540708100"],"references-count":9,"URL":"https:\/\/doi.org\/10.1007\/978-3-540-70810-0_10","relation":{},"ISSN":["1434-9922","1860-0808"],"issn-type":[{"type":"print","value":"1434-9922"},{"type":"electronic","value":"1860-0808"}],"subject":[],"published":{"date-parts":[[2008]]}}}