ERIC Number: ED117822
Record Type: RIE
Publication Date: 1975
Reference Count: 0
Cost Differentials and the Treatment of Equipment Assets: An Analysis of Alternatives.
Frohreich, Lloyd E.
This paper is a discussion of alternative state approaches to aiding and costing capital outlay programs, particularly equipment purchases for vocational programs. Equipment costs for vocational programs tend to be a larger proportion of the total costs than in other programs. The paper includes a discussion of such topics as the magnitude of capital outlay expenditures, current state practices, theoretical and practical aspects of alternative state funding approaches, and, in particular, a discussion of the effects of including equipment depreciation costs in program cost differentials. (Author/MLF)
Publication Type: Reports - Research
Education Level: N/A
Authoring Institution: Florida Univ., Gainesville. Inst. for Educational Finance.