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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


Redefining ‘Useful Life’ – An Energy Consumption Method Emerges from the CC/DS Environment


Author(s): Stanley X. Lewis, James Scott Magruder, Dena S. Mitchell, Carl Smolinski, Eddy J. Burks

Citation: Stanley X. Lewis, James Scott Magruder, Dena S. Mitchell, Carl Smolinski, Eddy J. Burks, (2018) "Redefining ‘Useful Life’ – An Energy Consumption Method Emerges from the CC/DS Environment",  Journal of Accounting and Finance, Vol. 18, ss. 5, pp.105-112

Article Type: Research paper

Publisher: North American Business Press

​Abstract:

A redefining of the underlying concept of “useful life” in the depreciation and costing is a result of the
changes driven by advancements in the application of technology emerging from the Cloud Computing
and data storage environment. Cloud Computing has found success in being an integral structural
improvement used in business to improve efficiency and effectiveness as well as to manage costs. Data
Storage has proven an equally successful tool in managing the expanding data captured and used in data analytics by companies. Beyond these influences a new approach to existing accounting methods can become a fundamental change which will lead to improved actions in decision making and external reporting for financial and taxation purposes.