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Keywords: present value amortization
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Journal Articles
Accounting Horizons (2013) 27 (1): 51–74.
Published: 01 March 2013
... alternative, present value amortization. First, we illustrate by example that under stylized conditions, present value amortization provides information that more faithfully represents the future cash flows of lease assets than straight-line amortization. Second, for a large subset of firms that are more...