A study of the problems of depreciation in Saskatchewan hospitals
Date
1965-05-01
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Volume Title
Publisher
ORCID
Type
Degree Level
Masters
Abstract
Depreciation is a topic that is discussed in many circles. It is of great importance because of the large amounts of money that have been invested in capital facilities in industry and governments. This is particularly true in the hospital field where buildings and furnishings are a major cost in providing for the care of the sick of the community. In spite of its importance and the corresponding widespread interest in it, many people do not understand the impact of depreciation. Many definitions and interpretations have been given to the depreciation of fixed assets as well as the purpose for which it is recorded.
The purposes of this study are to examine and evaluate the current practice regarding depreciation of fixed assets in the hospital field; and to present possible solutions to some of the major problems in this area, in the hope that there will be a greater degree of understanding of the usefulness of recording and reporting depreciation.
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Citation
Degree
Master of Science (M.Sc.)
Department
Accounting
Program
Accounting