| Article ID: | iaor19911833 |
| Country: | United States |
| Volume: | 31 |
| Start Page Number: | 33 |
| End Page Number: | 37 |
| Publication Date: | May 1990 |
| Journal: | Production and Inventory Management Journal |
| Authors: | Discenza Richard, Gurney Brian |
| Keywords: | investment |
Capital equipment purchases today are more complex, larger, and require longer implementation. Traditional accounting practices hinder the purchases of new technology for improved competitiveness. Guidelines, examples, and arguments are advanced to help justify acquisition of capital equipment.