4Alan P Murray. Depreciation [ M ]. Cambridge: International Tax Program, Harvard Law School, 1971.42 - 46.
5Yuji Ijiri. On the Convergence of Periodic Reinvestment by an Amount Equal to Depreciation [ J]. Management Science, 1967, (Jan) :321 - 335.
6Stephen A Ross, Randolph W Westerfield, Jeffrey Jaffe. Coporate Finance [ M ]. Irwin: McGraw - Hill, 1999.161.
7W J Hurley. Capital Investment under Certainty: Calculating the Present Value of the Depreciation Tax Shield [J]. Engineering Economist, 1996, (Spring) : 243 - 252.
8Thomas E Copeland, J Fred Weston, Kuldeep Shastri. Financial Theory and Corporate Policy[ M]. New York: Pearson Education, Inc.publishing as Pearson Addison Wesley, 2005.36 - 38.
9Tye Wiliam B, Kolbe A Lawrence, Baker Miriam A. Regulatory Treatment of Deferred Income Taxes Resulting from Accelerated Depreciation by Motor Carriers [ J]. Transportation Journal, 1984, (Spring) : 24 - 36.
