id	sid	tid	token	lemma	pos
cjfa-8198	1	1	copernican	copernican	PROPN
cjfa-8198	1	2	journal	journal	PROPN
cjfa-8198	1	3	of	of	ADP
cjfa-8198	1	4	finance	finance	PROPN
cjfa-8198	1	5	&	&	CCONJ
cjfa-8198	1	6	accounting	accounting	PROPN
cjfa-8198	1	7	e	e	PROPN
cjfa-8198	1	8	-	-	PROPN
cjfa-8198	1	9	issn	issn	PROPN
cjfa-8198	1	10	2300	2300	NUM
cjfa-8198	1	11	-	-	SYM
cjfa-8198	1	12	3065	3065	NUM
cjfa-8198	1	13	p	p	PROPN
cjfa-8198	1	14	-	-	PUNCT
cjfa-8198	1	15	issn	issn	PROPN
cjfa-8198	1	16	2300	2300	NUM
cjfa-8198	1	17	-	-	SYM
cjfa-8198	1	18	12402015	12402015	NUM
cjfa-8198	1	19	,	,	PUNCT
cjfa-8198	1	20	volume	volume	NOUN
cjfa-8198	1	21	4	4	NUM
cjfa-8198	1	22	,	,	PUNCT
cjfa-8198	1	23	issue	issue	NOUN
cjfa-8198	1	24	2	2	NUM
cjfa-8198	1	25	date	date	NOUN
cjfa-8198	1	26	of	of	ADP
cjfa-8198	1	27	submission	submission	NOUN
cjfa-8198	1	28	:	:	PUNCT
cjfa-8198	1	29	august	august	PROPN
cjfa-8198	1	30	25	25	NUM
cjfa-8198	1	31	,	,	PUNCT
cjfa-8198	1	32	2015	2015	NUM
cjfa-8198	1	33	;	;	PUNCT
cjfa-8198	1	34	date	date	NOUN
cjfa-8198	1	35	of	of	ADP
cjfa-8198	1	36	acceptance	acceptance	NOUN
cjfa-8198	1	37	:	:	PUNCT
cjfa-8198	1	38	october	october	PROPN
cjfa-8198	1	39	27	27	NUM
cjfa-8198	1	40	,	,	PUNCT
cjfa-8198	1	41	2015	2015	NUM
cjfa-8198	1	42	.	.	PUNCT
cjfa-8198	2	1	*	*	PUNCT
cjfa-8198	2	2	contact	contact	NOUN
cjfa-8198	2	3	information	information	NOUN
cjfa-8198	2	4	:	:	PUNCT
cjfa-8198	2	5	ieva.kozlovska@ba.lv	ieva.kozlovska@ba.lv	NOUN
cjfa-8198	2	6	,	,	PUNCT
cjfa-8198	2	7	kr.valdemara	kr.valdemara	PROPN
cjfa-8198	2	8	street	street	PROPN
cjfa-8198	2	9	161	161	NUM
cjfa-8198	2	10	,	,	PUNCT
cjfa-8198	2	11	riga	riga	ADJ
cjfa-8198	2	12	,	,	PUNCT
cjfa-8198	2	13	lv-	lv-	PROPN
cjfa-8198	2	14	 	 	SPACE
cjfa-8198	2	15	1013	1013	NUM
cjfa-8198	2	16	,	,	PUNCT
cjfa-8198	2	17	latvia	latvia	PROPN
cjfa-8198	2	18	,	,	PUNCT
cjfa-8198	2	19	phone	phone	NOUN
cjfa-8198	2	20	:	:	PUNCT
cjfa-8198	2	21	00371	00371	NUM
cjfa-8198	2	22	-	-	SYM
cjfa-8198	2	23	2	2	NUM
cjfa-8198	2	24	-	-	PUNCT
cjfa-8198	2	25	9995999	9995999	NUM
cjfa-8198	2	26	.	.	PUNCT
cjfa-8198	3	1	kozlovska	kozlovska	PROPN
cjfa-8198	3	2	i.	i.	PROPN
cjfa-8198	3	3	(	(	PUNCT
cjfa-8198	3	4	2015	2015	NUM
cjfa-8198	3	5	)	)	PUNCT
cjfa-8198	3	6	.	.	PUNCT
cjfa-8198	4	1	the	the	DET
cjfa-8198	4	2	impact	impact	NOUN
cjfa-8198	4	3	of	of	ADP
cjfa-8198	4	4	long	long	ADV
cjfa-8198	4	5	-	-	PUNCT
cjfa-8198	4	6	lived	live	VERB
cjfa-8198	4	7	non	non	ADJ
cjfa-8198	4	8	-	-	ADJ
cjfa-8198	4	9	financial	financial	ADJ
cjfa-8198	4	10	assets	asset	NOUN
cjfa-8198	4	11	depreciation/	depreciation/	NUM
cjfa-8198	4	12	amortization	amortization	NOUN
cjfa-8198	4	13	method	method	NOUN
cjfa-8198	4	14	on	on	ADP
cjfa-8198	4	15	financial	financial	ADJ
cjfa-8198	4	16	statements	statement	NOUN
cjfa-8198	4	17	.	.	PUNCT
cjfa-8198	5	1	copernican	copernican	PROPN
cjfa-8198	5	2	journal	journal	PROPN
cjfa-8198	5	3	of	of	ADP
cjfa-8198	5	4	finance	finance	PROPN
cjfa-8198	5	5	&	&	CCONJ
cjfa-8198	5	6	accounting	accounting	PROPN
cjfa-8198	5	7	,	,	PUNCT
cjfa-8198	5	8	4(2	4(2	NUM
cjfa-8198	5	9	)	)	PUNCT
cjfa-8198	5	10	,	,	PUNCT
cjfa-8198	6	1	91–108	91–108	PROPN
cjfa-8198	6	2	.	.	PUNCT
cjfa-8198	6	3	http://dx.doi.org/10.12775/cjfa.2015.018	http://dx.doi.org/10.12775/cjfa.2015.018	PROPN
cjfa-8198	6	4	ieva	ieva	PROPN
cjfa-8198	6	5	kozlovska	kozlovska	PROPN
cjfa-8198	6	6	*	*	PROPN
cjfa-8198	6	7	riga	riga	PROPN
cjfa-8198	6	8	business	business	NOUN
cjfa-8198	6	9	school	school	NOUN
cjfa-8198	6	10	the	the	DET
cjfa-8198	6	11	impact	impact	NOUN
cjfa-8198	6	12	of	of	ADP
cjfa-8198	6	13	long	long	ADV
cjfa-8198	6	14	-	-	PUNCT
cjfa-8198	6	15	lived	live	VERB
cjfa-8198	6	16	non	non	ADJ
cjfa-8198	6	17	-	-	ADJ
cjfa-8198	6	18	financial	financial	ADJ
cjfa-8198	6	19	assets	asset	NOUN
cjfa-8198	6	20	depreciation	depreciation	NOUN
cjfa-8198	6	21	/	/	SYM
cjfa-8198	6	22	amortization	amortization	NOUN
cjfa-8198	6	23	method	method	NOUN
cjfa-8198	6	24	on	on	ADP
cjfa-8198	6	25	financial	financial	ADJ
cjfa-8198	6	26	statements	statement	NOUN
cjfa-8198	6	27	keywords	keyword	NOUN
cjfa-8198	6	28	:	:	PUNCT
cjfa-8198	6	29	non	non	ADJ
cjfa-8198	6	30	-	-	ADJ
cjfa-8198	6	31	financial	financial	ADJ
cjfa-8198	6	32	long	long	ADV
cjfa-8198	6	33	-	-	PUNCT
cjfa-8198	6	34	lived	live	VERB
cjfa-8198	6	35	assets	asset	NOUN
cjfa-8198	6	36	,	,	PUNCT
cjfa-8198	6	37	depreciation	depreciation	NOUN
cjfa-8198	6	38	method	method	NOUN
cjfa-8198	6	39	,	,	PUNCT
cjfa-8198	6	40	amortization	amortization	NOUN
cjfa-8198	6	41	method	method	NOUN
cjfa-8198	6	42	,	,	PUNCT
cjfa-8198	6	43	accounting	accounting	NOUN
cjfa-8198	6	44	policy	policy	NOUN
cjfa-8198	6	45	,	,	PUNCT
cjfa-8198	6	46	financial	financial	ADJ
cjfa-8198	6	47	statements	statement	NOUN
cjfa-8198	6	48	.	.	PUNCT
cjfa-8198	7	1	j	j	PROPN
cjfa-8198	7	2	e	e	X
cjfa-8198	7	3	l	l	NOUN
cjfa-8198	7	4	classification	classification	NOUN
cjfa-8198	7	5	:	:	PUNCT
cjfa-8198	8	1	m410	m410	PROPN
cjfa-8198	8	2	.	.	PUNCT
cjfa-8198	8	3	abstract	abstract	ADJ
cjfa-8198	8	4	:	:	PUNCT
cjfa-8198	8	5	non	non	ADJ
cjfa-8198	8	6	-	-	ADJ
cjfa-8198	8	7	financial	financial	ADJ
cjfa-8198	8	8	long	long	ADV
cjfa-8198	8	9	-	-	PUNCT
cjfa-8198	8	10	lived	live	VERB
cjfa-8198	8	11	assets	asset	NOUN
cjfa-8198	8	12	are	be	AUX
cjfa-8198	8	13	ones	one	NOUN
cjfa-8198	8	14	ensuring	ensure	VERB
cjfa-8198	8	15	company	company	NOUN
cjfa-8198	8	16	’s	’s	PART
cjfa-8198	8	17	basic	basic	ADJ
cjfa-8198	8	18	business	business	NOUN
cjfa-8198	8	19	operations	operation	NOUN
cjfa-8198	8	20	,	,	PUNCT
cjfa-8198	8	21	with	with	ADP
cjfa-8198	8	22	expected	expect	VERB
cjfa-8198	8	23	useful	useful	ADJ
cjfa-8198	8	24	time	time	NOUN
cjfa-8198	8	25	more	more	ADJ
cjfa-8198	8	26	than	than	ADP
cjfa-8198	8	27	one	one	NUM
cjfa-8198	8	28	accounting	accounting	NOUN
cjfa-8198	8	29	period	period	NOUN
cjfa-8198	8	30	,	,	PUNCT
cjfa-8198	8	31	and	and	CCONJ
cjfa-8198	8	32	generating	generate	VERB
cjfa-8198	8	33	profit	profit	NOUN
cjfa-8198	8	34	.	.	PUNCT
cjfa-8198	9	1	assets	asset	NOUN
cjfa-8198	9	2	often	often	ADV
cjfa-8198	9	3	requiring	require	VERB
cjfa-8198	9	4	significant	significant	ADJ
cjfa-8198	9	5	investments	investment	NOUN
cjfa-8198	9	6	constitute	constitute	VERB
cjfa-8198	9	7	also	also	ADV
cjfa-8198	9	8	considerable	considerable	ADJ
cjfa-8198	9	9	part	part	NOUN
cjfa-8198	9	10	of	of	ADP
cjfa-8198	9	11	companies	company	NOUN
cjfa-8198	9	12	’	'	PUNCT
cjfa-8198	9	13	total	total	ADJ
cjfa-8198	9	14	assets	asset	NOUN
cjfa-8198	9	15	in	in	ADP
cjfa-8198	9	16	its	its	PRON
cjfa-8198	9	17	statements	statement	NOUN
cjfa-8198	9	18	of	of	ADP
cjfa-8198	9	19	financial	financial	ADJ
cjfa-8198	9	20	position	position	NOUN
cjfa-8198	9	21	.	.	PUNCT
cjfa-8198	10	1	in	in	ADP
cjfa-8198	10	2	average	average	ADJ
cjfa-8198	10	3	this	this	DET
cjfa-8198	10	4	proportion	proportion	NOUN
cjfa-8198	10	5	in	in	ADP
cjfa-8198	10	6	balance	balance	NOUN
cjfa-8198	10	7	sheets	sheet	NOUN
cjfa-8198	10	8	of	of	ADP
cjfa-8198	10	9	latvian	latvian	ADJ
cjfa-8198	10	10	companies	company	NOUN
cjfa-8198	10	11	listed	list	VERB
cjfa-8198	10	12	in	in	ADP
cjfa-8198	10	13	baltic	baltic	ADJ
cjfa-8198	10	14	stock	stock	NOUN
cjfa-8198	10	15	exchange	exchange	NOUN
cjfa-8198	10	16	is	be	AUX
cjfa-8198	10	17	48	48	NUM
cjfa-8198	10	18	%	%	NOUN
cjfa-8198	10	19	.	.	PUNCT
cjfa-8198	11	1	in	in	ADP
cjfa-8198	11	2	most	most	ADJ
cjfa-8198	11	3	of	of	ADP
cjfa-8198	11	4	these	these	DET
cjfa-8198	11	5	companies	company	NOUN
cjfa-8198	11	6	this	this	DET
cjfa-8198	11	7	percentage	percentage	NOUN
cjfa-8198	11	8	is	be	AUX
cjfa-8198	11	9	higher	high	ADJ
cjfa-8198	11	10	and	and	CCONJ
cjfa-8198	11	11	even	even	ADV
cjfa-8198	11	12	up	up	ADP
cjfa-8198	11	13	to	to	PART
cjfa-8198	11	14	97	97	NUM
cjfa-8198	11	15	%	%	NOUN
cjfa-8198	11	16	.	.	PUNCT
cjfa-8198	12	1	due	due	ADP
cjfa-8198	12	2	to	to	ADP
cjfa-8198	12	3	nowadays	nowadays	ADV
cjfa-8198	12	4	global	global	ADJ
cjfa-8198	12	5	economic	economic	ADJ
cjfa-8198	12	6	situation	situation	NOUN
cjfa-8198	12	7	the	the	DET
cjfa-8198	12	8	management	management	NOUN
cjfa-8198	12	9	of	of	ADP
cjfa-8198	12	10	non	non	ADJ
cjfa-8198	12	11	-	-	ADJ
cjfa-8198	12	12	financial	financial	ADJ
cjfa-8198	12	13	long	long	ADV
cjfa-8198	12	14	-	-	PUNCT
cjfa-8198	12	15	lived	live	VERB
cjfa-8198	12	16	assets	asset	NOUN
cjfa-8198	12	17	also	also	ADV
cjfa-8198	12	18	plays	play	VERB
cjfa-8198	12	19	significant	significant	ADJ
cjfa-8198	12	20	role	role	NOUN
cjfa-8198	12	21	in	in	ADP
cjfa-8198	12	22	both	both	PRON
cjfa-8198	12	23	–	–	PUNCT
cjfa-8198	12	24	shareholders	shareholder	NOUN
cjfa-8198	12	25	’	'	PUNCT
cjfa-8198	12	26	(	(	PUNCT
cjfa-8198	12	27	actual/	actual/	NUM
cjfa-8198	12	28	potential	potential	NOUN
cjfa-8198	12	29	)	)	PUNCT
cjfa-8198	12	30	and	and	CCONJ
cjfa-8198	12	31	management	management	NOUN
cjfa-8198	12	32	’s	’s	PART
cjfa-8198	12	33	–	–	PUNCT
cjfa-8198	12	34	decision	decision	NOUN
cjfa-8198	12	35	-	-	PUNCT
cjfa-8198	12	36	making	make	VERB
cjfa-8198	12	37	processes	process	NOUN
cjfa-8198	12	38	concerning	concern	VERB
cjfa-8198	12	39	investing	investing	NOUN
cjfa-8198	12	40	,	,	PUNCT
cjfa-8198	12	41	financing	financing	NOUN
cjfa-8198	12	42	,	,	PUNCT
cjfa-8198	12	43	controlling	control	VERB
cjfa-8198	12	44	,	,	PUNCT
cjfa-8198	12	45	other	other	ADJ
cjfa-8198	12	46	activities	activity	NOUN
cjfa-8198	12	47	.	.	PUNCT
cjfa-8198	13	1	in	in	ADP
cjfa-8198	13	2	order	order	NOUN
cjfa-8198	13	3	to	to	PART
cjfa-8198	13	4	ensure	ensure	VERB
cjfa-8198	13	5	financial	financial	ADJ
cjfa-8198	13	6	statements	statement	NOUN
cjfa-8198	13	7	reflects	reflect	VERB
cjfa-8198	13	8	real	real	ADJ
cjfa-8198	13	9	situation	situation	NOUN
cjfa-8198	13	10	of	of	ADP
cjfa-8198	13	11	the	the	DET
cjfa-8198	13	12	particular	particular	ADJ
cjfa-8198	13	13	company	company	NOUN
cjfa-8198	13	14	,	,	PUNCT
cjfa-8198	13	15	company	company	NOUN
cjfa-8198	13	16	’s	’s	PART
cjfa-8198	13	17	management	management	NOUN
cjfa-8198	13	18	is	be	AUX
cjfa-8198	13	19	responsible	responsible	ADJ
cjfa-8198	13	20	to	to	PART
cjfa-8198	13	21	ensure	ensure	VERB
cjfa-8198	13	22	that	that	SCONJ
cjfa-8198	13	23	accounting	accounting	NOUN
cjfa-8198	13	24	process	process	NOUN
cjfa-8198	13	25	of	of	ADP
cjfa-8198	13	26	depreciation/	depreciation/	NUM
cjfa-8198	13	27	amortization	amortization	NOUN
cjfa-8198	13	28	these	these	DET
cjfa-8198	13	29	assets	asset	NOUN
cjfa-8198	13	30	is	be	AUX
cjfa-8198	13	31	:	:	PUNCT
cjfa-8198	13	32	–	–	PUNCT
cjfa-8198	13	33	correct	correct	ADJ
cjfa-8198	13	34	,	,	PUNCT
cjfa-8198	13	35	transparent	transparent	ADJ
cjfa-8198	13	36	and	and	CCONJ
cjfa-8198	13	37	in	in	ADP
cjfa-8198	13	38	line	line	NOUN
cjfa-8198	13	39	with	with	ADP
cjfa-8198	13	40	specifics	specific	NOUN
cjfa-8198	13	41	of	of	ADP
cjfa-8198	13	42	company	company	NOUN
cjfa-8198	13	43	’s	’s	PART
cjfa-8198	13	44	business	business	NOUN
cjfa-8198	13	45	;	;	PUNCT
cjfa-8198	13	46	–	–	PUNCT
cjfa-8198	13	47	in	in	ADP
cjfa-8198	13	48	accordance	accordance	NOUN
cjfa-8198	13	49	with	with	ADP
cjfa-8198	13	50	respective	respective	ADJ
cjfa-8198	13	51	accounting	accounting	NOUN
cjfa-8198	13	52	and	and	CCONJ
cjfa-8198	13	53	reporting	reporting	NOUN
cjfa-8198	13	54	regulations	regulation	NOUN
cjfa-8198	13	55	.	.	PUNCT
cjfa-8198	14	1	ieva	ieva	PROPN
cjfa-8198	14	2	kozlovska92	kozlovska92	PROPN
cjfa-8198	15	1	this	this	DET
cjfa-8198	15	2	article	article	NOUN
cjfa-8198	15	3	reveals	reveal	VERB
cjfa-8198	15	4	theoretical	theoretical	ADJ
cjfa-8198	15	5	and	and	CCONJ
cjfa-8198	15	6	practical	practical	ADJ
cjfa-8198	15	7	view	view	NOUN
cjfa-8198	15	8	exploring	explore	VERB
cjfa-8198	15	9	how	how	SCONJ
cjfa-8198	15	10	information	information	NOUN
cjfa-8198	15	11	relating	relate	VERB
cjfa-8198	15	12	depreciation/	depreciation/	NUM
cjfa-8198	15	13	amortization	amortization	NOUN
cjfa-8198	15	14	of	of	ADP
cjfa-8198	15	15	long	long	ADV
cjfa-8198	15	16	-	-	PUNCT
cjfa-8198	15	17	lived	live	VERB
cjfa-8198	15	18	non	non	ADJ
cjfa-8198	15	19	-	-	ADJ
cjfa-8198	15	20	financial	financial	ADJ
cjfa-8198	15	21	assets	asset	NOUN
cjfa-8198	15	22	influences	influence	VERB
cjfa-8198	15	23	results	result	NOUN
cjfa-8198	15	24	in	in	ADP
cjfa-8198	15	25	financial	financial	ADJ
cjfa-8198	15	26	statements	statement	NOUN
cjfa-8198	15	27	of	of	ADP
cjfa-8198	15	28	latvian	latvian	ADJ
cjfa-8198	15	29	companies	company	NOUN
cjfa-8198	15	30	listed	list	VERB
cjfa-8198	15	31	in	in	ADP
cjfa-8198	15	32	baltic	baltic	ADJ
cjfa-8198	15	33	stock	stock	NOUN
cjfa-8198	15	34	exchange	exchange	PROPN
cjfa-8198	15	35	.	.	PUNCT
cjfa-8198	15	36	 	 	SPACE
cjfa-8198	16	1	introduction	introduction	NOUN
cjfa-8198	16	2	in	in	ADP
cjfa-8198	16	3	various	various	ADJ
cjfa-8198	16	4	businesses	business	NOUN
cjfa-8198	16	5	long	long	ADV
cjfa-8198	16	6	-	-	PUNCT
cjfa-8198	16	7	lived	live	VERB
cjfa-8198	16	8	non	non	ADJ
cjfa-8198	16	9	-	-	ADJ
cjfa-8198	16	10	financial	financial	ADJ
cjfa-8198	16	11	assets	asset	NOUN
cjfa-8198	16	12	are	be	AUX
cjfa-8198	16	13	one	one	NUM
cjfa-8198	16	14	of	of	ADP
cjfa-8198	16	15	the	the	DET
cjfa-8198	16	16	most	most	ADV
cjfa-8198	16	17	significant	significant	ADJ
cjfa-8198	16	18	items	item	NOUN
cjfa-8198	16	19	in	in	ADP
cjfa-8198	16	20	the	the	DET
cjfa-8198	16	21	company	company	NOUN
cjfa-8198	16	22	’s	’s	PART
cjfa-8198	16	23	balance	balance	NOUN
cjfa-8198	16	24	sheet	sheet	NOUN
cjfa-8198	16	25	ensuring	ensure	VERB
cjfa-8198	16	26	basic	basic	ADJ
cjfa-8198	16	27	business	business	NOUN
cjfa-8198	16	28	operations	operation	NOUN
cjfa-8198	16	29	,	,	PUNCT
cjfa-8198	16	30	and	and	CCONJ
cjfa-8198	16	31	also	also	ADV
cjfa-8198	16	32	one	one	NUM
cjfa-8198	16	33	basically	basically	ADV
cjfa-8198	16	34	generating	generate	VERB
cjfa-8198	16	35	profit	profit	NOUN
cjfa-8198	16	36	.	.	PUNCT
cjfa-8198	17	1	opinions	opinion	NOUN
cjfa-8198	17	2	expressed	express	VERB
cjfa-8198	17	3	by	by	ADP
cjfa-8198	17	4	foreign	foreign	ADJ
cjfa-8198	17	5	researchers	researcher	NOUN
cjfa-8198	17	6	are	be	AUX
cjfa-8198	17	7	that	that	SCONJ
cjfa-8198	17	8	depreciation/	depreciation/	NUM
cjfa-8198	17	9	amortization	amortization	NOUN
cjfa-8198	17	10	expense	expense	NOUN
cjfa-8198	17	11	is	be	AUX
cjfa-8198	17	12	informative	informative	ADJ
cjfa-8198	17	13	about	about	ADP
cjfa-8198	17	14	company	company	NOUN
cjfa-8198	17	15	’s	’s	PART
cjfa-8198	17	16	depreciation	depreciation	NOUN
cjfa-8198	17	17	policy	policy	NOUN
cjfa-8198	17	18	and	and	CCONJ
cjfa-8198	17	19	depreciation/	depreciation/	NUM
cjfa-8198	17	20	amortization	amortization	NOUN
cjfa-8198	17	21	methods	method	NOUN
cjfa-8198	17	22	have	have	VERB
cjfa-8198	17	23	significant	significant	ADJ
cjfa-8198	17	24	influence	influence	NOUN
cjfa-8198	17	25	over	over	ADP
cjfa-8198	17	26	investment	investment	NOUN
cjfa-8198	17	27	decisions	decision	NOUN
cjfa-8198	17	28	taken	take	VERB
cjfa-8198	17	29	by	by	ADP
cjfa-8198	17	30	company	company	NOUN
cjfa-8198	17	31	’s	’s	PART
cjfa-8198	17	32	management	management	NOUN
cjfa-8198	17	33	and	and	CCONJ
cjfa-8198	17	34	shareholders	shareholder	NOUN
cjfa-8198	17	35	.	.	PUNCT
cjfa-8198	18	1	usually	usually	ADV
cjfa-8198	18	2	selection	selection	NOUN
cjfa-8198	18	3	of	of	ADP
cjfa-8198	18	4	particular	particular	ADJ
cjfa-8198	18	5	depreciation	depreciation	NOUN
cjfa-8198	18	6	method	method	NOUN
cjfa-8198	18	7	is	be	AUX
cjfa-8198	18	8	based	base	VERB
cjfa-8198	18	9	on	on	ADP
cjfa-8198	18	10	the	the	DET
cjfa-8198	18	11	company	company	NOUN
cjfa-8198	18	12	’s	’s	PART
cjfa-8198	18	13	financial	financial	ADJ
cjfa-8198	18	14	policy	policy	NOUN
cjfa-8198	18	15	and	and	CCONJ
cjfa-8198	18	16	available	available	ADJ
cjfa-8198	18	17	amount	amount	NOUN
cjfa-8198	18	18	of	of	ADP
cjfa-8198	18	19	financial	financial	ADJ
cjfa-8198	18	20	resources	resource	NOUN
cjfa-8198	18	21	to	to	PART
cjfa-8198	18	22	be	be	AUX
cjfa-8198	18	23	invested	invest	VERB
cjfa-8198	18	24	.	.	PUNCT
cjfa-8198	19	1	depreciation	depreciation	NOUN
cjfa-8198	19	2	policies	policy	NOUN
cjfa-8198	19	3	allow	allow	VERB
cjfa-8198	19	4	to	to	PART
cjfa-8198	19	5	modulate	modulate	VERB
cjfa-8198	19	6	company	company	NOUN
cjfa-8198	19	7	’s	’s	PART
cjfa-8198	19	8	self	self	NOUN
cjfa-8198	19	9	-	-	PUNCT
cjfa-8198	19	10	financing	financing	NOUN
cjfa-8198	19	11	flows	flow	NOUN
cjfa-8198	19	12	among	among	ADP
cjfa-8198	19	13	years	year	NOUN
cjfa-8198	19	14	.	.	PUNCT
cjfa-8198	20	1	the	the	DET
cjfa-8198	20	2	linear	linear	ADJ
cjfa-8198	20	3	depreciation	depreciation	NOUN
cjfa-8198	20	4	method	method	NOUN
cjfa-8198	20	5	is	be	AUX
cjfa-8198	20	6	the	the	DET
cjfa-8198	20	7	one	one	NOUN
cjfa-8198	20	8	used	use	VERB
cjfa-8198	20	9	most	most	ADV
cjfa-8198	20	10	often	often	ADV
cjfa-8198	20	11	by	by	ADP
cjfa-8198	20	12	companies	company	NOUN
cjfa-8198	20	13	(	(	PUNCT
cjfa-8198	20	14	ilincuta	ilincuta	NOUN
cjfa-8198	20	15	2013	2013	NUM
cjfa-8198	20	16	)	)	PUNCT
cjfa-8198	20	17	.	.	PUNCT
cjfa-8198	21	1	therefore	therefore	ADV
cjfa-8198	21	2	,	,	PUNCT
cjfa-8198	21	3	today	today	NOUN
cjfa-8198	21	4	long	long	ADV
cjfa-8198	21	5	-	-	PUNCT
cjfa-8198	21	6	lived	live	VERB
cjfa-8198	21	7	non	non	ADJ
cjfa-8198	21	8	-	-	ADJ
cjfa-8198	21	9	financial	financial	ADJ
cjfa-8198	21	10	assets	asset	NOUN
cjfa-8198	21	11	management	management	NOUN
cjfa-8198	21	12	plays	play	VERB
cjfa-8198	21	13	really	really	ADV
cjfa-8198	21	14	significant	significant	ADJ
cjfa-8198	21	15	role	role	NOUN
cjfa-8198	21	16	as	as	ADP
cjfa-8198	21	17	in	in	ADP
cjfa-8198	21	18	company	company	NOUN
cjfa-8198	21	19	’s	’s	PART
cjfa-8198	21	20	accounting	accounting	NOUN
cjfa-8198	21	21	process	process	NOUN
cjfa-8198	21	22	as	as	ADP
cjfa-8198	21	23	in	in	ADP
cjfa-8198	21	24	company	company	NOUN
cjfa-8198	21	25	’s	’s	PART
cjfa-8198	21	26	management	management	NOUN
cjfa-8198	21	27	and	and	CCONJ
cjfa-8198	21	28	stakeholders	stakeholder	NOUN
cjfa-8198	21	29	’	'	PUNCT
cjfa-8198	21	30	or	or	CCONJ
cjfa-8198	21	31	even	even	ADV
cjfa-8198	21	32	potential	potential	ADJ
cjfa-8198	21	33	investors	investor	NOUN
cjfa-8198	21	34	decision	decision	NOUN
cjfa-8198	21	35	-	-	PUNCT
cjfa-8198	21	36	making	make	VERB
cjfa-8198	21	37	processes	process	NOUN
cjfa-8198	21	38	concerning	concern	VERB
cjfa-8198	21	39	investing	investing	NOUN
cjfa-8198	21	40	,	,	PUNCT
cjfa-8198	21	41	financing	financing	NOUN
cjfa-8198	21	42	,	,	PUNCT
cjfa-8198	21	43	controlling	control	VERB
cjfa-8198	21	44	and	and	CCONJ
cjfa-8198	21	45	other	other	ADJ
cjfa-8198	21	46	activities	activity	NOUN
cjfa-8198	21	47	.	.	PUNCT
cjfa-8198	22	1	acquiring	acquire	VERB
cjfa-8198	22	2	a	a	DET
cjfa-8198	22	3	long	long	ADV
cjfa-8198	22	4	-	-	PUNCT
cjfa-8198	22	5	lived	live	VERB
cjfa-8198	22	6	asset	asset	NOUN
cjfa-8198	22	7	its	its	PRON
cjfa-8198	22	8	cost	cost	NOUN
cjfa-8198	22	9	should	should	AUX
cjfa-8198	22	10	be	be	AUX
cjfa-8198	22	11	accounted	account	VERB
cjfa-8198	22	12	as	as	ADP
cjfa-8198	22	13	asset	asset	NOUN
cjfa-8198	22	14	’s	’s	PART
cjfa-8198	22	15	initial	initial	ADJ
cjfa-8198	22	16	value	value	NOUN
cjfa-8198	22	17	.	.	PUNCT
cjfa-8198	23	1	since	since	SCONJ
cjfa-8198	23	2	this	this	DET
cjfa-8198	23	3	asset	asset	NOUN
cjfa-8198	23	4	is	be	AUX
cjfa-8198	23	5	used	use	VERB
cjfa-8198	23	6	to	to	PART
cjfa-8198	23	7	generate	generate	VERB
cjfa-8198	23	8	profit	profit	NOUN
cjfa-8198	23	9	also	also	ADV
cjfa-8198	23	10	related	relate	VERB
cjfa-8198	23	11	depreciation/	depreciation/	NUM
cjfa-8198	23	12	amortization	amortization	NOUN
cjfa-8198	23	13	expenses	expense	NOUN
cjfa-8198	23	14	to	to	PART
cjfa-8198	23	15	generate	generate	VERB
cjfa-8198	23	16	revenues	revenue	NOUN
cjfa-8198	23	17	should	should	AUX
cjfa-8198	23	18	be	be	AUX
cjfa-8198	23	19	accounted	account	VERB
cjfa-8198	23	20	.	.	PUNCT
cjfa-8198	24	1	these	these	DET
cjfa-8198	24	2	expenses	expense	NOUN
cjfa-8198	24	3	reflect	reflect	VERB
cjfa-8198	24	4	the	the	DET
cjfa-8198	24	5	cost	cost	NOUN
cjfa-8198	24	6	of	of	ADP
cjfa-8198	24	7	the	the	DET
cjfa-8198	24	8	particular	particular	ADJ
cjfa-8198	24	9	non	non	ADJ
cjfa-8198	24	10	-	-	ADJ
cjfa-8198	24	11	current	current	ADJ
cjfa-8198	24	12	asset	asset	NOUN
cjfa-8198	24	13	used	use	VERB
cjfa-8198	24	14	up	up	ADP
cjfa-8198	24	15	to	to	ADP
cjfa-8198	24	16	generating	generate	VERB
cjfa-8198	24	17	revenue	revenue	NOUN
cjfa-8198	24	18	.	.	PUNCT
cjfa-8198	25	1	the	the	DET
cjfa-8198	25	2	depreciation/	depreciation/	NUM
cjfa-8198	25	3	amortization	amortization	NOUN
cjfa-8198	25	4	expenses	expense	NOUN
cjfa-8198	25	5	should	should	AUX
cjfa-8198	25	6	be	be	AUX
cjfa-8198	25	7	recognized	recognize	VERB
cjfa-8198	25	8	in	in	ADP
cjfa-8198	25	9	the	the	DET
cjfa-8198	25	10	company	company	NOUN
cjfa-8198	25	11	’s	’s	PART
cjfa-8198	25	12	income	income	NOUN
cjfa-8198	25	13	statement	statement	NOUN
cjfa-8198	25	14	which	which	PRON
cjfa-8198	25	15	very	very	ADV
cjfa-8198	25	16	often	often	ADV
cjfa-8198	25	17	can	can	AUX
cjfa-8198	25	18	be	be	AUX
cjfa-8198	25	19	also	also	ADV
cjfa-8198	25	20	a	a	DET
cjfa-8198	25	21	very	very	ADV
cjfa-8198	25	22	large	large	ADJ
cjfa-8198	25	23	item	item	NOUN
cjfa-8198	25	24	.	.	PUNCT
cjfa-8198	26	1	there	there	PRON
cjfa-8198	26	2	are	be	VERB
cjfa-8198	26	3	various	various	ADJ
cjfa-8198	26	4	methods	method	NOUN
cjfa-8198	26	5	of	of	ADP
cjfa-8198	26	6	depreciation/	depreciation/	NUM
cjfa-8198	26	7	amortization	amortization	NOUN
cjfa-8198	26	8	calculation	calculation	NOUN
cjfa-8198	26	9	.	.	PUNCT
cjfa-8198	27	1	in	in	ADP
cjfa-8198	27	2	situation	situation	NOUN
cjfa-8198	27	3	when	when	SCONJ
cjfa-8198	27	4	different	different	ADJ
cjfa-8198	27	5	depreciation/	depreciation/	NUM
cjfa-8198	27	6	amortization	amortization	NOUN
cjfa-8198	27	7	methods	method	NOUN
cjfa-8198	27	8	for	for	ADP
cjfa-8198	27	9	the	the	DET
cjfa-8198	27	10	same	same	ADJ
cjfa-8198	27	11	long	long	ADV
cjfa-8198	27	12	-	-	PUNCT
cjfa-8198	27	13	lived	live	VERB
cjfa-8198	27	14	non	non	ADJ
cjfa-8198	27	15	-	-	ADJ
cjfa-8198	27	16	financial	financial	ADJ
cjfa-8198	27	17	assets	asset	NOUN
cjfa-8198	27	18	are	be	AUX
cjfa-8198	27	19	applied	apply	VERB
cjfa-8198	27	20	also	also	ADV
cjfa-8198	27	21	the	the	DET
cjfa-8198	27	22	result	result	NOUN
cjfa-8198	27	23	per	per	ADP
cjfa-8198	27	24	financial	financial	ADJ
cjfa-8198	27	25	period	period	NOUN
cjfa-8198	27	26	can	can	AUX
cjfa-8198	27	27	differ	differ	VERB
cjfa-8198	27	28	quite	quite	ADV
cjfa-8198	27	29	substantially	substantially	ADV
cjfa-8198	27	30	.	.	PUNCT
cjfa-8198	28	1	therefore	therefore	ADV
cjfa-8198	28	2	,	,	PUNCT
cjfa-8198	28	3	the	the	DET
cjfa-8198	28	4	policy	policy	NOUN
cjfa-8198	28	5	defining	define	VERB
cjfa-8198	28	6	how	how	SCONJ
cjfa-8198	28	7	company	company	NOUN
cjfa-8198	28	8	’s	’s	PART
cjfa-8198	28	9	long	long	ADV
cjfa-8198	28	10	-	-	PUNCT
cjfa-8198	28	11	lived	live	VERB
cjfa-8198	28	12	assets	asset	NOUN
cjfa-8198	28	13	should	should	AUX
cjfa-8198	28	14	be	be	AUX
cjfa-8198	28	15	depreciated/	depreciated/	NUM
cjfa-8198	28	16	amortized	amortize	VERB
cjfa-8198	28	17	has	have	VERB
cjfa-8198	28	18	significant	significant	ADJ
cjfa-8198	28	19	impact	impact	NOUN
cjfa-8198	28	20	also	also	ADV
cjfa-8198	28	21	on	on	ADP
cjfa-8198	28	22	the	the	DET
cjfa-8198	28	23	calculated	calculated	ADJ
cjfa-8198	28	24	income	income	NOUN
cjfa-8198	28	25	.	.	PUNCT
cjfa-8198	29	1	these	these	DET
cjfa-8198	29	2	expenses	expense	NOUN
cjfa-8198	29	3	similar	similar	ADJ
cjfa-8198	29	4	as	as	ADP
cjfa-8198	29	5	impairment	impairment	ADJ
cjfa-8198	29	6	losses	loss	NOUN
cjfa-8198	29	7	are	be	AUX
cjfa-8198	29	8	accounted	account	VERB
cjfa-8198	29	9	as	as	ADP
cjfa-8198	29	10	noncash	noncash	NOUN
cjfa-8198	29	11	expenses	expense	NOUN
cjfa-8198	29	12	.	.	PUNCT
cjfa-8198	30	1	the	the	DET
cjfa-8198	30	2	company	company	NOUN
cjfa-8198	30	3	’s	’s	PART
cjfa-8198	30	4	management	management	NOUN
cjfa-8198	30	5	before	before	ADP
cjfa-8198	30	6	selecting	select	VERB
cjfa-8198	30	7	new	new	ADJ
cjfa-8198	30	8	or	or	CCONJ
cjfa-8198	30	9	evaluating	evaluate	VERB
cjfa-8198	30	10	existing	exist	VERB
cjfa-8198	30	11	depreciation/	depreciation/	NUM
cjfa-8198	30	12	amortization	amortization	NOUN
cjfa-8198	30	13	method	method	NOUN
cjfa-8198	30	14	of	of	ADP
cjfa-8198	30	15	long	long	ADV
cjfa-8198	30	16	-	-	PUNCT
cjfa-8198	30	17	lived	live	VERB
cjfa-8198	30	18	non	non	ADJ
cjfa-8198	30	19	-	-	ADJ
cjfa-8198	30	20	financial	financial	ADJ
cjfa-8198	30	21	assets	asset	NOUN
cjfa-8198	30	22	should	should	AUX
cjfa-8198	30	23	consider	consider	VERB
cjfa-8198	30	24	various	various	ADJ
cjfa-8198	30	25	important	important	ADJ
cjfa-8198	30	26	issues	issue	NOUN
cjfa-8198	30	27	.	.	PUNCT
cjfa-8198	31	1	it	it	PRON
cjfa-8198	31	2	is	be	AUX
cjfa-8198	31	3	responsible	responsible	ADJ
cjfa-8198	31	4	to	to	PART
cjfa-8198	31	5	ensure	ensure	VERB
cjfa-8198	31	6	that	that	SCONJ
cjfa-8198	31	7	accounting	accounting	NOUN
cjfa-8198	31	8	process	process	NOUN
cjfa-8198	31	9	of	of	ADP
cjfa-8198	31	10	these	these	DET
cjfa-8198	31	11	long	long	ADV
cjfa-8198	31	12	-	-	PUNCT
cjfa-8198	31	13	lived	live	VERB
cjfa-8198	31	14	assets	asset	NOUN
cjfa-8198	31	15	is	be	AUX
cjfa-8198	31	16	correct	correct	ADJ
cjfa-8198	31	17	,	,	PUNCT
cjfa-8198	31	18	transparent	transparent	ADJ
cjfa-8198	31	19	and	and	CCONJ
cjfa-8198	31	20	in	in	ADP
cjfa-8198	31	21	accordance	accordance	NOUN
cjfa-8198	31	22	with	with	ADP
cjfa-8198	31	23	respective	respective	ADJ
cjfa-8198	31	24	accounting	accounting	NOUN
cjfa-8198	31	25	and	and	CCONJ
cjfa-8198	31	26	reporting	reporting	NOUN
cjfa-8198	31	27	regulations	regulation	NOUN
cjfa-8198	31	28	.	.	PUNCT
cjfa-8198	32	1	the	the	DET
cjfa-8198	32	2	impact	impact	NOUN
cjfa-8198	32	3	of	of	ADP
cjfa-8198	32	4	long	long	ADV
cjfa-8198	32	5	-	-	PUNCT
cjfa-8198	32	6	lived	live	VERB
cjfa-8198	32	7	non	non	ADJ
cjfa-8198	32	8	-	-	ADJ
cjfa-8198	32	9	financial	financial	ADJ
cjfa-8198	32	10	…	…	PUNCT
cjfa-8198	32	11	93	93	NUM
cjfa-8198	32	12	the	the	DET
cjfa-8198	32	13	key	key	ADJ
cjfa-8198	32	14	purpose	purpose	NOUN
cjfa-8198	32	15	of	of	ADP
cjfa-8198	32	16	the	the	DET
cjfa-8198	32	17	article	article	NOUN
cjfa-8198	32	18	was	be	AUX
cjfa-8198	32	19	to	to	PART
cjfa-8198	32	20	:	:	PUNCT
cjfa-8198	32	21	■	■	VERB
cjfa-8198	32	22	explore	explore	VERB
cjfa-8198	32	23	aspects	aspect	NOUN
cjfa-8198	32	24	to	to	PART
cjfa-8198	32	25	consider	consider	VERB
cjfa-8198	32	26	analysing	analyse	VERB
cjfa-8198	32	27	information	information	NOUN
cjfa-8198	32	28	about	about	ADP
cjfa-8198	32	29	long	long	ADV
cjfa-8198	32	30	-	-	PUNCT
cjfa-8198	32	31	lived	live	VERB
cjfa-8198	32	32	non	non	ADJ
cjfa-8198	32	33	-	-	ADJ
cjfa-8198	32	34	financial	financial	ADJ
cjfa-8198	32	35	assets	asset	NOUN
cjfa-8198	32	36	reflected	reflect	VERB
cjfa-8198	32	37	in	in	ADP
cjfa-8198	32	38	financial	financial	ADJ
cjfa-8198	32	39	statements	statement	NOUN
cjfa-8198	32	40	;	;	PUNCT
cjfa-8198	32	41	■	■	PUNCT
cjfa-8198	32	42	develop	develop	VERB
cjfa-8198	32	43	recommendations	recommendation	NOUN
cjfa-8198	32	44	what	what	DET
cjfa-8198	32	45	kind	kind	NOUN
cjfa-8198	32	46	of	of	ADP
cjfa-8198	32	47	issues	issue	NOUN
cjfa-8198	32	48	the	the	DET
cjfa-8198	32	49	company	company	NOUN
cjfa-8198	32	50	should	should	AUX
cjfa-8198	32	51	consider	consider	VERB
cjfa-8198	32	52	selecting	select	VERB
cjfa-8198	32	53	the	the	DET
cjfa-8198	32	54	most	most	ADV
cjfa-8198	32	55	appropriate	appropriate	ADJ
cjfa-8198	32	56	amortization/	amortization/	NUM
cjfa-8198	32	57	depreciation	depreciation	NOUN
cjfa-8198	32	58	method	method	NOUN
cjfa-8198	32	59	of	of	ADP
cjfa-8198	32	60	non	non	ADJ
cjfa-8198	32	61	-	-	ADJ
cjfa-8198	32	62	financial	financial	ADJ
cjfa-8198	32	63	long	long	ADV
cjfa-8198	32	64	-	-	PUNCT
cjfa-8198	32	65	lived	live	VERB
cjfa-8198	32	66	assets	asset	NOUN
cjfa-8198	32	67	.	.	PUNCT
cjfa-8198	33	1	author	author	NOUN
cjfa-8198	33	2	examines	examine	VERB
cjfa-8198	33	3	possible	possible	ADJ
cjfa-8198	33	4	methods	method	NOUN
cjfa-8198	33	5	and	and	CCONJ
cjfa-8198	33	6	ways	way	NOUN
cjfa-8198	33	7	how	how	SCONJ
cjfa-8198	33	8	to	to	PART
cjfa-8198	33	9	gain	gain	VERB
cjfa-8198	33	10	better	well	ADJ
cjfa-8198	33	11	understanding	understanding	NOUN
cjfa-8198	33	12	of	of	ADP
cjfa-8198	33	13	financial	financial	ADJ
cjfa-8198	33	14	position	position	NOUN
cjfa-8198	33	15	of	of	ADP
cjfa-8198	33	16	business	business	NOUN
cjfa-8198	33	17	regarding	regard	VERB
cjfa-8198	33	18	company	company	NOUN
cjfa-8198	33	19	’s	’s	PART
cjfa-8198	33	20	ability	ability	NOUN
cjfa-8198	33	21	to	to	PART
cjfa-8198	33	22	use	use	VERB
cjfa-8198	33	23	its	its	PRON
cjfa-8198	33	24	long	long	ADV
cjfa-8198	33	25	-	-	PUNCT
cjfa-8198	33	26	lived	live	VERB
cjfa-8198	33	27	non	non	ADJ
cjfa-8198	33	28	-	-	ADJ
cjfa-8198	33	29	financial	financial	ADJ
cjfa-8198	33	30	assets	asset	NOUN
cjfa-8198	33	31	.	.	PUNCT
cjfa-8198	34	1	mainly	mainly	ADV
cjfa-8198	34	2	it	it	PRON
cjfa-8198	34	3	reveals	reveal	VERB
cjfa-8198	34	4	how	how	SCONJ
cjfa-8198	34	5	to	to	PART
cjfa-8198	34	6	evaluate	evaluate	VERB
cjfa-8198	34	7	the	the	DET
cjfa-8198	34	8	information	information	NOUN
cjfa-8198	34	9	about	about	ADP
cjfa-8198	34	10	depreciation/	depreciation/	NUM
cjfa-8198	34	11	amortization	amortization	NOUN
cjfa-8198	34	12	of	of	ADP
cjfa-8198	34	13	long	long	ADV
cjfa-8198	34	14	-	-	PUNCT
cjfa-8198	34	15	lived	live	VERB
cjfa-8198	34	16	non	non	ADJ
cjfa-8198	34	17	-	-	ADJ
cjfa-8198	34	18	financial	financial	ADJ
cjfa-8198	34	19	assets	asset	NOUN
cjfa-8198	34	20	in	in	ADP
cjfa-8198	34	21	the	the	DET
cjfa-8198	34	22	company	company	NOUN
cjfa-8198	34	23	’s	’s	PART
cjfa-8198	34	24	financial	financial	ADJ
cjfa-8198	34	25	statements	statement	NOUN
cjfa-8198	34	26	.	.	PUNCT
cjfa-8198	35	1	the	the	DET
cjfa-8198	35	2	author	author	NOUN
cjfa-8198	35	3	’s	’s	PART
cjfa-8198	35	4	conclusions	conclusion	NOUN
cjfa-8198	35	5	are	be	AUX
cjfa-8198	35	6	based	base	VERB
cjfa-8198	35	7	on	on	ADP
cjfa-8198	35	8	the	the	DET
cjfa-8198	35	9	study	study	NOUN
cjfa-8198	35	10	of	of	ADP
cjfa-8198	35	11	western	western	ADJ
cjfa-8198	35	12	publications	publication	NOUN
cjfa-8198	35	13	and	and	CCONJ
cjfa-8198	35	14	analysis	analysis	NOUN
cjfa-8198	35	15	of	of	ADP
cjfa-8198	35	16	practices	practice	NOUN
cjfa-8198	35	17	in	in	ADP
cjfa-8198	35	18	latvian	latvian	ADJ
cjfa-8198	35	19	companies	company	NOUN
cjfa-8198	35	20	listed	list	VERB
cjfa-8198	35	21	in	in	ADP
cjfa-8198	35	22	baltic	baltic	ADJ
cjfa-8198	35	23	stock	stock	NOUN
cjfa-8198	35	24	exchange	exchange	PROPN
cjfa-8198	35	25	.	.	PUNCT
cjfa-8198	36	1	the	the	DET
cjfa-8198	36	2	main	main	ADJ
cjfa-8198	36	3	principles	principle	NOUN
cjfa-8198	36	4	of	of	ADP
cjfa-8198	36	5	accounting	accounting	NOUN
cjfa-8198	36	6	regulation	regulation	NOUN
cjfa-8198	36	7	of	of	ADP
cjfa-8198	36	8	depreciation/	depreciation/	NUM
cjfa-8198	36	9	amortization	amortization	NOUN
cjfa-8198	36	10	of	of	ADP
cjfa-8198	36	11	long	long	ADV
cjfa-8198	36	12	-	-	PUNCT
cjfa-8198	36	13	lived	live	VERB
cjfa-8198	36	14	non	non	ADJ
cjfa-8198	36	15	-	-	ADJ
cjfa-8198	36	16	financial	financial	ADJ
cjfa-8198	36	17	assets	asset	NOUN
cjfa-8198	36	18	are	be	AUX
cjfa-8198	36	19	formulated	formulate	VERB
cjfa-8198	36	20	in	in	ADP
cjfa-8198	36	21	ias16	ias16	NOUN
cjfa-8198	36	22	and	and	CCONJ
cjfa-8198	36	23	ias38	ias38	PROPN
cjfa-8198	36	24	for	for	ADP
cjfa-8198	36	25	latvian	latvian	ADJ
cjfa-8198	36	26	listed	list	VERB
cjfa-8198	36	27	companies	company	NOUN
cjfa-8198	36	28	in	in	ADP
cjfa-8198	36	29	baltic	baltic	ADJ
cjfa-8198	36	30	stock	stock	PROPN
cjfa-8198	36	31	exchange	exchange	PROPN
cjfa-8198	36	32	and	and	CCONJ
cjfa-8198	36	33	latvian	latvian	ADJ
cjfa-8198	36	34	accounting	accounting	NOUN
cjfa-8198	36	35	standard	standard	PROPN
cjfa-8198	36	36	nb.7	nb.7	PROPN
cjfa-8198	36	37	for	for	ADP
cjfa-8198	36	38	other	other	ADJ
cjfa-8198	36	39	companies	company	NOUN
cjfa-8198	36	40	except	except	SCONJ
cjfa-8198	36	41	latvian	latvian	ADJ
cjfa-8198	36	42	listed	list	VERB
cjfa-8198	36	43	companies	company	NOUN
cjfa-8198	36	44	in	in	ADP
cjfa-8198	36	45	baltic	baltic	ADJ
cjfa-8198	36	46	stock	stock	NOUN
cjfa-8198	36	47	exchange	exchange	PROPN
cjfa-8198	36	48	.	.	PUNCT
cjfa-8198	37	1	the	the	DET
cjfa-8198	37	2	results	result	NOUN
cjfa-8198	37	3	of	of	ADP
cjfa-8198	37	4	the	the	DET
cjfa-8198	37	5	study	study	NOUN
cjfa-8198	37	6	allowed	allow	VERB
cjfa-8198	37	7	the	the	DET
cjfa-8198	37	8	author	author	NOUN
cjfa-8198	37	9	to	to	PART
cjfa-8198	37	10	identify	identify	VERB
cjfa-8198	37	11	specific	specific	ADJ
cjfa-8198	37	12	problems	problem	NOUN
cjfa-8198	37	13	and	and	CCONJ
cjfa-8198	37	14	patterns	pattern	NOUN
cjfa-8198	37	15	in	in	ADP
cjfa-8198	37	16	accounting	accounting	NOUN
cjfa-8198	37	17	practice	practice	NOUN
cjfa-8198	37	18	as	as	ADV
cjfa-8198	37	19	well	well	ADV
cjfa-8198	37	20	as	as	ADP
cjfa-8198	37	21	formulate	formulate	ADJ
cjfa-8198	37	22	directions	direction	NOUN
cjfa-8198	37	23	for	for	ADP
cjfa-8198	37	24	further	further	ADJ
cjfa-8198	37	25	research	research	NOUN
cjfa-8198	37	26	aimed	aim	VERB
cjfa-8198	37	27	at	at	ADP
cjfa-8198	37	28	developing	develop	VERB
cjfa-8198	37	29	an	an	DET
cjfa-8198	37	30	accounting	accounting	NOUN
cjfa-8198	37	31	policy	policy	NOUN
cjfa-8198	37	32	for	for	ADP
cjfa-8198	37	33	accounting	accounting	NOUN
cjfa-8198	37	34	measurement	measurement	NOUN
cjfa-8198	37	35	of	of	ADP
cjfa-8198	37	36	long	long	ADV
cjfa-8198	37	37	-	-	PUNCT
cjfa-8198	37	38	lived	live	VERB
cjfa-8198	37	39	non	non	ADJ
cjfa-8198	37	40	-	-	ADJ
cjfa-8198	37	41	financial	financial	ADJ
cjfa-8198	37	42	assets	asset	NOUN
cjfa-8198	37	43	for	for	ADP
cjfa-8198	37	44	various	various	ADJ
cjfa-8198	37	45	types	type	NOUN
cjfa-8198	37	46	of	of	ADP
cjfa-8198	37	47	companies	company	NOUN
cjfa-8198	37	48	.	.	PUNCT
cjfa-8198	38	1	this	this	DET
cjfa-8198	38	2	article	article	NOUN
cjfa-8198	38	3	may	may	AUX
cjfa-8198	38	4	be	be	AUX
cjfa-8198	38	5	of	of	ADP
cjfa-8198	38	6	interest	interest	NOUN
cjfa-8198	38	7	to	to	ADP
cjfa-8198	38	8	management	management	NOUN
cjfa-8198	38	9	and	and	CCONJ
cjfa-8198	38	10	shareholders	shareholder	NOUN
cjfa-8198	38	11	(	(	PUNCT
cjfa-8198	38	12	existing/	existing/	VERB
cjfa-8198	38	13	potential	potential	NOUN
cjfa-8198	38	14	)	)	PUNCT
cjfa-8198	38	15	of	of	ADP
cjfa-8198	38	16	the	the	DET
cjfa-8198	38	17	particular	particular	ADJ
cjfa-8198	38	18	company	company	NOUN
cjfa-8198	38	19	,	,	PUNCT
cjfa-8198	38	20	financial	financial	ADJ
cjfa-8198	38	21	statement	statement	NOUN
cjfa-8198	38	22	users	user	NOUN
cjfa-8198	38	23	,	,	PUNCT
cjfa-8198	38	24	regulators	regulator	NOUN
cjfa-8198	38	25	,	,	PUNCT
cjfa-8198	38	26	standards	standard	NOUN
cjfa-8198	38	27	setters	setter	NOUN
cjfa-8198	38	28	,	,	PUNCT
cjfa-8198	38	29	and	and	CCONJ
cjfa-8198	38	30	financial	financial	ADJ
cjfa-8198	38	31	analysts	analyst	NOUN
cjfa-8198	38	32	.	.	PUNCT
cjfa-8198	39	1	research	research	NOUN
cjfa-8198	39	2	methodology	methodology	NOUN
cjfa-8198	39	3	and	and	CCONJ
cjfa-8198	39	4	research	research	NOUN
cjfa-8198	39	5	process	process	NOUN
cjfa-8198	39	6	research	research	NOUN
cjfa-8198	39	7	problem	problem	NOUN
cjfa-8198	39	8	–	–	PUNCT
cjfa-8198	39	9	assets	asset	NOUN
cjfa-8198	39	10	side	side	NOUN
cjfa-8198	39	11	of	of	ADP
cjfa-8198	39	12	the	the	DET
cjfa-8198	39	13	balance	balance	NOUN
cjfa-8198	39	14	sheet	sheet	NOUN
cjfa-8198	39	15	compromises	compromise	VERB
cjfa-8198	39	16	both	both	PRON
cjfa-8198	39	17	–	–	PUNCT
cjfa-8198	39	18	”	"	PUNCT
cjfa-8198	39	19	current	current	ADJ
cjfa-8198	39	20	”	"	PUNCT
cjfa-8198	39	21	and	and	CCONJ
cjfa-8198	39	22	”	"	PUNCT
cjfa-8198	39	23	fixed	fix	VERB
cjfa-8198	39	24	”	"	PUNCT
cjfa-8198	39	25	assets	asset	NOUN
cjfa-8198	39	26	–	–	PUNCT
cjfa-8198	39	27	also	also	ADV
cjfa-8198	39	28	often	often	ADV
cjfa-8198	39	29	called	call	VERB
cjfa-8198	39	30	”	"	PUNCT
cjfa-8198	39	31	long	long	ADJ
cjfa-8198	39	32	-	-	PUNCT
cjfa-8198	39	33	term	term	NOUN
cjfa-8198	39	34	”	"	PUNCT
cjfa-8198	39	35	or	or	CCONJ
cjfa-8198	39	36	”	"	PUNCT
cjfa-8198	39	37	long	long	ADV
cjfa-8198	39	38	-	-	PUNCT
cjfa-8198	39	39	lived	live	VERB
cjfa-8198	39	40	”	"	PUNCT
cjfa-8198	39	41	assets	asset	NOUN
cjfa-8198	39	42	.	.	PUNCT
cjfa-8198	40	1	long	long	ADV
cjfa-8198	40	2	-	-	PUNCT
cjfa-8198	40	3	lived	live	VERB
cjfa-8198	40	4	assets	asset	NOUN
cjfa-8198	40	5	are	be	AUX
cjfa-8198	40	6	:	:	PUNCT
cjfa-8198	40	7	■	■	PUNCT
cjfa-8198	40	8	material	material	NOUN
cjfa-8198	40	9	and	and	CCONJ
cjfa-8198	40	10	value	value	NOUN
cjfa-8198	40	11	investments	investment	NOUN
cjfa-8198	40	12	with	with	ADP
cjfa-8198	40	13	usage	usage	NOUN
cjfa-8198	40	14	period	period	NOUN
cjfa-8198	40	15	more	more	ADJ
cjfa-8198	40	16	than	than	ADP
cjfa-8198	40	17	one	one	NUM
cjfa-8198	40	18	financial	financial	ADJ
cjfa-8198	40	19	year	year	NOUN
cjfa-8198	40	20	;	;	PUNCT
cjfa-8198	40	21	■	■	PUNCT
cjfa-8198	40	22	ones	one	NOUN
cjfa-8198	40	23	that	that	PRON
cjfa-8198	40	24	reflect	reflect	VERB
cjfa-8198	40	25	company	company	NOUN
cjfa-8198	40	26	’s	’s	PART
cjfa-8198	40	27	capability	capability	NOUN
cjfa-8198	40	28	and	and	CCONJ
cjfa-8198	40	29	capacity	capacity	NOUN
cjfa-8198	40	30	that	that	PRON
cjfa-8198	40	31	allows	allow	VERB
cjfa-8198	40	32	company	company	NOUN
cjfa-8198	40	33	’s	’s	PART
cjfa-8198	40	34	operating	operating	NOUN
cjfa-8198	40	35	-	-	PUNCT
cjfa-8198	40	36	cycle	cycle	NOUN
cjfa-8198	40	37	to	to	PART
cjfa-8198	40	38	take	take	VERB
cjfa-8198	40	39	place	place	NOUN
cjfa-8198	40	40	;	;	PUNCT
cjfa-8198	40	41	■	■	PUNCT
cjfa-8198	40	42	ones	one	NOUN
cjfa-8198	40	43	that	that	PRON
cjfa-8198	40	44	create	create	VERB
cjfa-8198	40	45	economic	economic	ADJ
cjfa-8198	40	46	benefit	benefit	NOUN
cjfa-8198	40	47	–	–	PUNCT
cjfa-8198	40	48	generating	generate	VERB
cjfa-8198	40	49	profit	profit	NOUN
cjfa-8198	40	50	–	–	PUNCT
cjfa-8198	40	51	for	for	ADP
cjfa-8198	40	52	the	the	DET
cjfa-8198	40	53	particular	particular	ADJ
cjfa-8198	40	54	company	company	NOUN
cjfa-8198	40	55	for	for	ADP
cjfa-8198	40	56	more	more	ADJ
cjfa-8198	40	57	than	than	ADP
cjfa-8198	40	58	one	one	NUM
cjfa-8198	40	59	accounting	accounting	NOUN
cjfa-8198	40	60	period	period	NOUN
cjfa-8198	40	61	;	;	PUNCT
cjfa-8198	40	62	ieva	ieva	PROPN
cjfa-8198	40	63	kozlovska94	kozlovska94	PROPN
cjfa-8198	40	64	■	■	PUNCT
cjfa-8198	40	65	ones	one	NOUN
cjfa-8198	40	66	that	that	PRON
cjfa-8198	40	67	have	have	VERB
cjfa-8198	40	68	significant	significant	ADJ
cjfa-8198	40	69	investments	investment	NOUN
cjfa-8198	40	70	before	before	SCONJ
cjfa-8198	40	71	an	an	DET
cjfa-8198	40	72	activity	activity	NOUN
cjfa-8198	40	73	can	can	AUX
cjfa-8198	40	74	take	take	VERB
cjfa-8198	40	75	place	place	NOUN
cjfa-8198	40	76	;	;	PUNCT
cjfa-8198	40	77	■	■	PUNCT
cjfa-8198	40	78	are	be	AUX
cjfa-8198	40	79	not	not	PART
cjfa-8198	40	80	intended	intend	VERB
cjfa-8198	40	81	to	to	PART
cjfa-8198	40	82	be	be	AUX
cjfa-8198	40	83	sold	sell	VERB
cjfa-8198	40	84	to	to	ADP
cjfa-8198	40	85	company	company	NOUN
cjfa-8198	40	86	’s	’s	PART
cjfa-8198	40	87	customers	customer	NOUN
cjfa-8198	40	88	.	.	PUNCT
cjfa-8198	41	1	in	in	ADP
cjfa-8198	41	2	this	this	DET
cjfa-8198	41	3	case	case	NOUN
cjfa-8198	41	4	this	this	DET
cjfa-8198	41	5	asset	asset	NOUN
cjfa-8198	41	6	should	should	AUX
cjfa-8198	41	7	be	be	AUX
cjfa-8198	41	8	accounted	account	VERB
cjfa-8198	41	9	as	as	ADP
cjfa-8198	41	10	inventory	inventory	NOUN
cjfa-8198	41	11	;	;	PUNCT
cjfa-8198	41	12	■	■	PUNCT
cjfa-8198	41	13	ones	one	NOUN
cjfa-8198	41	14	that	that	PRON
cjfa-8198	41	15	ensures	ensure	VERB
cjfa-8198	41	16	investment	investment	NOUN
cjfa-8198	41	17	’s	’s	PART
cjfa-8198	41	18	recovery	recovery	NOUN
cjfa-8198	41	19	as	as	ADP
cjfa-8198	41	20	a	a	DET
cjfa-8198	41	21	result	result	NOUN
cjfa-8198	41	22	of	of	ADP
cjfa-8198	41	23	usage	usage	NOUN
cjfa-8198	41	24	,	,	PUNCT
cjfa-8198	41	25	etc	etc	X
cjfa-8198	41	26	.	.	X
cjfa-8198	41	27	;	;	PUNCT
cjfa-8198	41	28	■	■	PUNCT
cjfa-8198	41	29	very	very	ADV
cjfa-8198	41	30	often	often	ADV
cjfa-8198	41	31	ones	one	NOUN
cjfa-8198	41	32	that	that	PRON
cjfa-8198	41	33	represent	represent	VERB
cjfa-8198	41	34	significant	significant	ADJ
cjfa-8198	41	35	portion	portion	NOUN
cjfa-8198	41	36	of	of	ADP
cjfa-8198	41	37	company	company	NOUN
cjfa-8198	41	38	’s	’s	PART
cjfa-8198	41	39	total	total	ADJ
cjfa-8198	41	40	assets	asset	NOUN
cjfa-8198	41	41	;	;	PUNCT
cjfa-8198	41	42	■	■	PUNCT
cjfa-8198	41	43	ones	one	NOUN
cjfa-8198	41	44	that	that	PRON
cjfa-8198	41	45	should	should	AUX
cjfa-8198	41	46	be	be	AUX
cjfa-8198	41	47	depreciated/	depreciated/	NUM
cjfa-8198	41	48	amortized	amortize	VERB
cjfa-8198	41	49	over	over	ADP
cjfa-8198	41	50	its	its	PRON
cjfa-8198	41	51	useful	useful	ADJ
cjfa-8198	41	52	life	life	NOUN
cjfa-8198	41	53	or	or	CCONJ
cjfa-8198	41	54	its	its	PRON
cjfa-8198	41	55	recognition	recognition	NOUN
cjfa-8198	41	56	of	of	ADP
cjfa-8198	41	57	expenses	expense	NOUN
cjfa-8198	41	58	in	in	ADP
cjfa-8198	41	59	the	the	DET
cjfa-8198	41	60	income	income	NOUN
cjfa-8198	41	61	statement	statement	NOUN
cjfa-8198	41	62	.	.	PUNCT
cjfa-8198	42	1	since	since	SCONJ
cjfa-8198	42	2	long	long	ADV
cjfa-8198	42	3	-	-	PUNCT
cjfa-8198	42	4	lived	live	VERB
cjfa-8198	42	5	non	non	ADJ
cjfa-8198	42	6	-	-	ADJ
cjfa-8198	42	7	financial	financial	ADJ
cjfa-8198	42	8	assets	asset	NOUN
cjfa-8198	42	9	are	be	AUX
cjfa-8198	42	10	used	use	VERB
cjfa-8198	42	11	to	to	PART
cjfa-8198	42	12	generate	generate	VERB
cjfa-8198	42	13	profit	profit	NOUN
cjfa-8198	42	14	for	for	ADP
cjfa-8198	42	15	the	the	DET
cjfa-8198	42	16	company	company	NOUN
cjfa-8198	42	17	also	also	ADV
cjfa-8198	42	18	related	relate	VERB
cjfa-8198	42	19	depreciation/	depreciation/	NUM
cjfa-8198	42	20	amortization	amortization	NOUN
cjfa-8198	42	21	expenses	expense	NOUN
cjfa-8198	42	22	to	to	PART
cjfa-8198	42	23	generate	generate	VERB
cjfa-8198	42	24	these	these	DET
cjfa-8198	42	25	revenues	revenue	NOUN
cjfa-8198	42	26	should	should	AUX
cjfa-8198	42	27	be	be	AUX
cjfa-8198	42	28	accounted	account	VERB
cjfa-8198	42	29	.	.	PUNCT
cjfa-8198	43	1	summarizing	summarize	VERB
cjfa-8198	43	2	the	the	DET
cjfa-8198	43	3	theory	theory	NOUN
cjfa-8198	43	4	there	there	PRON
cjfa-8198	43	5	are	be	VERB
cjfa-8198	43	6	various	various	ADJ
cjfa-8198	43	7	methods	method	NOUN
cjfa-8198	43	8	for	for	ADP
cjfa-8198	43	9	calculation	calculation	NOUN
cjfa-8198	43	10	of	of	ADP
cjfa-8198	43	11	long	long	ADV
cjfa-8198	43	12	-	-	PUNCT
cjfa-8198	43	13	lived	live	VERB
cjfa-8198	43	14	non	non	ADJ
cjfa-8198	43	15	-	-	ADJ
cjfa-8198	43	16	financial	financial	ADJ
cjfa-8198	43	17	assets	asset	NOUN
cjfa-8198	43	18	depreciation/	depreciation/	NUM
cjfa-8198	43	19	amortization	amortization	NOUN
cjfa-8198	43	20	–	–	PUNCT
cjfa-8198	43	21	straight	straight	ADJ
cjfa-8198	43	22	-	-	PUNCT
cjfa-8198	43	23	line	line	NOUN
cjfa-8198	43	24	method	method	NOUN
cjfa-8198	43	25	,	,	PUNCT
cjfa-8198	43	26	increasing/	increasing/	NUM
cjfa-8198	43	27	decreasing	decrease	VERB
cjfa-8198	43	28	charge	charge	NOUN
cjfa-8198	43	29	method	method	NOUN
cjfa-8198	43	30	,	,	PUNCT
cjfa-8198	43	31	interest	interest	NOUN
cjfa-8198	43	32	method	method	NOUN
cjfa-8198	43	33	,	,	PUNCT
cjfa-8198	43	34	production	production	NOUN
cjfa-8198	43	35	method	method	NOUN
cjfa-8198	43	36	,	,	PUNCT
cjfa-8198	43	37	revaluation	revaluation	NOUN
cjfa-8198	43	38	method	method	NOUN
cjfa-8198	43	39	,	,	PUNCT
cjfa-8198	43	40	double	double	ADJ
cjfa-8198	43	41	declining	decline	VERB
cjfa-8198	43	42	balance	balance	NOUN
cjfa-8198	43	43	method	method	NOUN
cjfa-8198	43	44	,	,	PUNCT
cjfa-8198	43	45	diminishing	diminish	VERB
cjfa-8198	43	46	rate	rate	NOUN
cjfa-8198	43	47	and	and	CCONJ
cjfa-8198	43	48	cost	cost	NOUN
cjfa-8198	43	49	method	method	NOUN
cjfa-8198	43	50	,	,	PUNCT
cjfa-8198	43	51	straight	straight	ADJ
cjfa-8198	43	52	line	line	NOUN
cjfa-8198	43	53	method	method	NOUN
cjfa-8198	43	54	with	with	ADP
cjfa-8198	43	55	rate	rate	NOUN
cjfa-8198	43	56	changes	change	NOUN
cjfa-8198	43	57	,	,	PUNCT
cjfa-8198	43	58	free	free	ADJ
cjfa-8198	43	59	curve	curve	NOUN
cjfa-8198	43	60	depreciation	depreciation	NOUN
cjfa-8198	43	61	method	method	NOUN
cjfa-8198	43	62	,	,	PUNCT
cjfa-8198	43	63	sum	sum	NOUN
cjfa-8198	43	64	of	of	ADP
cjfa-8198	43	65	the	the	DET
cjfa-8198	43	66	year	year	NOUN
cjfa-8198	43	67	digit	digit	NOUN
cjfa-8198	43	68	method	method	NOUN
cjfa-8198	43	69	of	of	ADP
cjfa-8198	43	70	depreciation	depreciation	NOUN
cjfa-8198	43	71	,	,	PUNCT
cjfa-8198	43	72	reverse	reverse	NOUN
cjfa-8198	43	73	of	of	ADP
cjfa-8198	43	74	sum	sum	NOUN
cjfa-8198	43	75	of	of	ADP
cjfa-8198	43	76	the	the	DET
cjfa-8198	43	77	year	year	NOUN
cjfa-8198	43	78	digit	digit	NOUN
cjfa-8198	43	79	method	method	NOUN
cjfa-8198	43	80	of	of	ADP
cjfa-8198	43	81	depreciation	depreciation	NOUN
cjfa-8198	43	82	,	,	PUNCT
cjfa-8198	43	83	annuity	annuity	NOUN
cjfa-8198	43	84	method	method	NOUN
cjfa-8198	43	85	,	,	PUNCT
cjfa-8198	43	86	production	production	NOUN
cjfa-8198	43	87	method	method	NOUN
cjfa-8198	43	88	,	,	PUNCT
cjfa-8198	43	89	straight	straight	ADJ
cjfa-8198	43	90	line	line	NOUN
cjfa-8198	43	91	method	method	NOUN
cjfa-8198	43	92	by	by	ADP
cjfa-8198	43	93	usage	usage	NOUN
cjfa-8198	43	94	factor	factor	NOUN
cjfa-8198	43	95	,	,	PUNCT
cjfa-8198	43	96	working	work	VERB
cjfa-8198	43	97	hour	hour	NOUN
cjfa-8198	43	98	method	method	NOUN
cjfa-8198	43	99	,	,	PUNCT
cjfa-8198	43	100	efficiency	efficiency	NOUN
cjfa-8198	43	101	hours	hour	NOUN
cjfa-8198	43	102	method	method	NOUN
cjfa-8198	43	103	,	,	PUNCT
cjfa-8198	43	104	depletion	depletion	NOUN
cjfa-8198	43	105	unit	unit	NOUN
cjfa-8198	43	106	method	method	NOUN
cjfa-8198	43	107	or	or	CCONJ
cjfa-8198	43	108	production	production	NOUN
cjfa-8198	43	109	unit	unit	NOUN
cjfa-8198	43	110	method	method	NOUN
cjfa-8198	43	111	,	,	PUNCT
cjfa-8198	43	112	the	the	DET
cjfa-8198	43	113	use	use	NOUN
cjfa-8198	43	114	or	or	CCONJ
cjfa-8198	43	115	mileage	mileage	NOUN
cjfa-8198	43	116	method	method	NOUN
cjfa-8198	43	117	,	,	PUNCT
cjfa-8198	43	118	decline	decline	NOUN
cjfa-8198	43	119	unit	unit	NOUN
cjfa-8198	43	120	use	use	NOUN
cjfa-8198	43	121	charge	charge	NOUN
cjfa-8198	43	122	,	,	PUNCT
cjfa-8198	43	123	revaluation	revaluation	NOUN
cjfa-8198	43	124	method	method	NOUN
cjfa-8198	43	125	,	,	PUNCT
cjfa-8198	43	126	insurance	insurance	NOUN
cjfa-8198	43	127	policy	policy	NOUN
cjfa-8198	43	128	method	method	NOUN
cjfa-8198	43	129	,	,	PUNCT
cjfa-8198	43	130	job	job	NOUN
cjfa-8198	43	131	method	method	NOUN
cjfa-8198	43	132	,	,	PUNCT
cjfa-8198	43	133	combination	combination	NOUN
cjfa-8198	43	134	of	of	ADP
cjfa-8198	43	135	time	time	NOUN
cjfa-8198	43	136	and	and	CCONJ
cjfa-8198	43	137	usage	usage	NOUN
cjfa-8198	43	138	factor	factor	NOUN
cjfa-8198	43	139	,	,	PUNCT
cjfa-8198	43	140	depreciation	depreciation	NOUN
cjfa-8198	43	141	based	base	VERB
cjfa-8198	43	142	on	on	ADP
cjfa-8198	43	143	average	average	ADJ
cjfa-8198	43	144	,	,	PUNCT
cjfa-8198	43	145	global	global	ADJ
cjfa-8198	43	146	method	method	NOUN
cjfa-8198	43	147	,	,	PUNCT
cjfa-8198	43	148	statutory	statutory	ADJ
cjfa-8198	43	149	method	method	NOUN
cjfa-8198	43	150	,	,	PUNCT
cjfa-8198	43	151	examination	examination	NOUN
cjfa-8198	43	152	method	method	NOUN
cjfa-8198	43	153	,	,	PUNCT
cjfa-8198	43	154	percentage	percentage	NOUN
cjfa-8198	43	155	of	of	ADP
cjfa-8198	43	156	revenue	revenue	NOUN
cjfa-8198	43	157	method	method	NOUN
cjfa-8198	43	158	,	,	PUNCT
cjfa-8198	43	159	statistical	statistical	ADJ
cjfa-8198	43	160	method	method	NOUN
cjfa-8198	43	161	,	,	PUNCT
cjfa-8198	43	162	depletion	depletion	NOUN
cjfa-8198	43	163	method	method	NOUN
cjfa-8198	43	164	,	,	PUNCT
cjfa-8198	43	165	repairs/	repairs/	NUM
cjfa-8198	43	166	replacement	replacement	NOUN
cjfa-8198	43	167	reserve	reserve	NOUN
cjfa-8198	43	168	method	method	NOUN
cjfa-8198	43	169	,	,	PUNCT
cjfa-8198	43	170	retirement	retirement	NOUN
cjfa-8198	43	171	or	or	CCONJ
cjfa-8198	43	172	replacement	replacement	NOUN
cjfa-8198	43	173	method	method	NOUN
cjfa-8198	43	174	,	,	PUNCT
cjfa-8198	43	175	other	other	ADJ
cjfa-8198	43	176	methods	method	NOUN
cjfa-8198	43	177	.	.	PUNCT
cjfa-8198	44	1	the	the	DET
cjfa-8198	44	2	author	author	NOUN
cjfa-8198	44	3	found	find	VERB
cjfa-8198	44	4	out	out	ADP
cjfa-8198	44	5	that	that	SCONJ
cjfa-8198	44	6	based	base	VERB
cjfa-8198	44	7	on	on	ADP
cjfa-8198	44	8	international	international	ADJ
cjfa-8198	44	9	financial	financial	ADJ
cjfa-8198	44	10	reporting	reporting	NOUN
cjfa-8198	44	11	standards	standard	NOUN
cjfa-8198	44	12	–	–	PUNCT
cjfa-8198	44	13	ifrs	ifrs	NOUN
cjfa-8198	44	14	–	–	PUNCT
cjfa-8198	44	15	and	and	CCONJ
cjfa-8198	44	16	also	also	ADV
cjfa-8198	44	17	latvian	latvian	ADJ
cjfa-8198	44	18	accounting	accounting	NOUN
cjfa-8198	44	19	standard	standard	PROPN
cjfa-8198	44	20	nb.7	nb.7	PROPN
cjfa-8198	44	21	the	the	DET
cjfa-8198	44	22	company	company	NOUN
cjfa-8198	44	23	is	be	AUX
cjfa-8198	44	24	allowed	allow	VERB
cjfa-8198	44	25	to	to	PART
cjfa-8198	44	26	apply	apply	VERB
cjfa-8198	44	27	only	only	ADV
cjfa-8198	44	28	following	follow	VERB
cjfa-8198	44	29	three	three	NUM
cjfa-8198	44	30	out	out	ADP
cjfa-8198	44	31	of	of	ADP
cjfa-8198	44	32	all	all	DET
cjfa-8198	44	33	depreciation/	depreciation/	NUM
cjfa-8198	44	34	amortization	amortization	NOUN
cjfa-8198	44	35	methods	method	NOUN
cjfa-8198	44	36	mentioned	mention	VERB
cjfa-8198	44	37	above	above	ADP
cjfa-8198	44	38	straight	straight	ADJ
cjfa-8198	44	39	-	-	PUNCT
cjfa-8198	44	40	line	line	NOUN
cjfa-8198	44	41	method	method	NOUN
cjfa-8198	44	42	,	,	PUNCT
cjfa-8198	44	43	units	unit	NOUN
cjfa-8198	44	44	production	production	NOUN
cjfa-8198	44	45	method	method	NOUN
cjfa-8198	44	46	,	,	PUNCT
cjfa-8198	44	47	and	and	CCONJ
cjfa-8198	44	48	diminishing	diminish	VERB
cjfa-8198	44	49	balance	balance	NOUN
cjfa-8198	44	50	or	or	CCONJ
cjfa-8198	44	51	reducing	reduce	VERB
cjfa-8198	44	52	balance	balance	NOUN
cjfa-8198	44	53	method	method	NOUN
cjfa-8198	44	54	.	.	PUNCT
cjfa-8198	45	1	research	research	NOUN
cjfa-8198	45	2	related	relate	VERB
cjfa-8198	45	3	to	to	ADP
cjfa-8198	45	4	depreciation/	depreciation/	NUM
cjfa-8198	45	5	amortization	amortization	NOUN
cjfa-8198	45	6	in	in	ADP
cjfa-8198	45	7	scientific	scientific	ADJ
cjfa-8198	45	8	literature	literature	NOUN
cjfa-8198	45	9	–	–	PUNCT
cjfa-8198	45	10	the	the	DET
cjfa-8198	45	11	author	author	NOUN
cjfa-8198	45	12	of	of	ADP
cjfa-8198	45	13	this	this	DET
cjfa-8198	45	14	article	article	NOUN
cjfa-8198	45	15	reviewed	review	VERB
cjfa-8198	45	16	the	the	DET
cjfa-8198	45	17	research	research	NOUN
cjfa-8198	45	18	publications	publication	NOUN
cjfa-8198	45	19	by	by	ADP
cjfa-8198	45	20	foreign	foreign	ADJ
cjfa-8198	45	21	authors	author	NOUN
cjfa-8198	45	22	in	in	ADP
cjfa-8198	45	23	order	order	NOUN
cjfa-8198	45	24	to	to	PART
cjfa-8198	45	25	study	study	VERB
cjfa-8198	45	26	the	the	DET
cjfa-8198	45	27	degree	degree	NOUN
cjfa-8198	45	28	of	of	ADP
cjfa-8198	45	29	this	this	DET
cjfa-8198	45	30	topic	topic	NOUN
cjfa-8198	45	31	development	development	NOUN
cjfa-8198	45	32	in	in	ADP
cjfa-8198	45	33	the	the	DET
cjfa-8198	45	34	international	international	ADJ
cjfa-8198	45	35	scientific	scientific	ADJ
cjfa-8198	45	36	literature	literature	NOUN
cjfa-8198	45	37	.	.	PUNCT
cjfa-8198	46	1	on	on	ADP
cjfa-8198	46	2	the	the	DET
cjfa-8198	46	3	basis	basis	NOUN
cjfa-8198	46	4	of	of	ADP
cjfa-8198	46	5	the	the	DET
cjfa-8198	46	6	results	result	NOUN
cjfa-8198	46	7	of	of	ADP
cjfa-8198	46	8	the	the	DET
cjfa-8198	46	9	theoretical	theoretical	ADJ
cjfa-8198	46	10	study	study	NOUN
cjfa-8198	46	11	the	the	DET
cjfa-8198	46	12	author	author	NOUN
cjfa-8198	46	13	concluded	conclude	VERB
cjfa-8198	46	14	that	that	SCONJ
cjfa-8198	46	15	the	the	DET
cjfa-8198	46	16	interests	interest	NOUN
cjfa-8198	46	17	of	of	ADP
cjfa-8198	46	18	foreign	foreign	ADJ
cjfa-8198	46	19	researchers	researcher	NOUN
cjfa-8198	46	20	are	be	AUX
cjfa-8198	46	21	mainly	mainly	ADV
cjfa-8198	46	22	focused	focus	VERB
cjfa-8198	46	23	on	on	ADP
cjfa-8198	46	24	the	the	DET
cjfa-8198	46	25	following	follow	VERB
cjfa-8198	46	26	research	research	NOUN
cjfa-8198	46	27	fields	field	NOUN
cjfa-8198	46	28	theories	theory	NOUN
cjfa-8198	46	29	and	and	CCONJ
cjfa-8198	46	30	various	various	ADJ
cjfa-8198	46	31	issues	issue	NOUN
cjfa-8198	46	32	relating	relate	VERB
cjfa-8198	46	33	depreciation/	depreciation/	NUM
cjfa-8198	46	34	amortization	amortization	NOUN
cjfa-8198	46	35	of	of	ADP
cjfa-8198	46	36	long	long	ADV
cjfa-8198	46	37	-	-	PUNCT
cjfa-8198	46	38	lived	live	VERB
cjfa-8198	46	39	non	non	ADJ
cjfa-8198	46	40	-	-	ADJ
cjfa-8198	46	41	financial	financial	ADJ
cjfa-8198	46	42	assets	asset	NOUN
cjfa-8198	46	43	,	,	PUNCT
cjfa-8198	46	44	policy	policy	NOUN
cjfa-8198	46	45	of	of	ADP
cjfa-8198	46	46	long	long	ADV
cjfa-8198	46	47	-	-	PUNCT
cjfa-8198	46	48	lived	live	VERB
cjfa-8198	46	49	non	non	ADJ
cjfa-8198	46	50	-	-	ADJ
cjfa-8198	46	51	financial	financial	ADJ
cjfa-8198	46	52	assets	asset	NOUN
cjfa-8198	46	53	depreciation/	depreciation/	NUM
cjfa-8198	46	54	amortization	amortization	NOUN
cjfa-8198	46	55	,	,	PUNCT
cjfa-8198	46	56	methods	method	NOUN
cjfa-8198	46	57	of	of	ADP
cjfa-8198	46	58	long	long	ADV
cjfa-8198	46	59	-	-	PUNCT
cjfa-8198	46	60	lived	live	VERB
cjfa-8198	46	61	non	non	ADJ
cjfa-8198	46	62	-	-	ADJ
cjfa-8198	46	63	financial	financial	ADJ
cjfa-8198	46	64	as	as	ADP
cjfa-8198	46	65	the	the	DET
cjfa-8198	46	66	impact	impact	NOUN
cjfa-8198	46	67	of	of	ADP
cjfa-8198	46	68	long	long	ADV
cjfa-8198	46	69	-	-	PUNCT
cjfa-8198	46	70	lived	live	VERB
cjfa-8198	46	71	non	non	ADJ
cjfa-8198	46	72	-	-	ADJ
cjfa-8198	46	73	financial	financial	ADJ
cjfa-8198	46	74	…	…	SYM
cjfa-8198	46	75	95	95	NUM
cjfa-8198	46	76	sets	set	NOUN
cjfa-8198	46	77	,	,	PUNCT
cjfa-8198	46	78	legislation	legislation	NOUN
cjfa-8198	46	79	,	,	PUNCT
cjfa-8198	46	80	practical	practical	ADJ
cjfa-8198	46	81	issues	issue	NOUN
cjfa-8198	46	82	–	–	PUNCT
cjfa-8198	46	83	depreciation/	depreciation/	NUM
cjfa-8198	46	84	amortization	amortization	NOUN
cjfa-8198	46	85	and	and	CCONJ
cjfa-8198	46	86	performance	performance	NOUN
cjfa-8198	46	87	management	management	NOUN
cjfa-8198	46	88	.	.	PUNCT
cjfa-8198	47	1	table	table	NOUN
cjfa-8198	47	2	1	1	NUM
cjfa-8198	47	3	summarizes	summarize	VERB
cjfa-8198	47	4	the	the	DET
cjfa-8198	47	5	results	result	NOUN
cjfa-8198	47	6	of	of	ADP
cjfa-8198	47	7	the	the	DET
cjfa-8198	47	8	study	study	NOUN
cjfa-8198	47	9	of	of	ADP
cjfa-8198	47	10	the	the	DET
cjfa-8198	47	11	viewpoints	viewpoint	NOUN
cjfa-8198	47	12	of	of	ADP
cjfa-8198	47	13	some	some	DET
cjfa-8198	47	14	foreign	foreign	ADJ
cjfa-8198	47	15	researchers	researcher	NOUN
cjfa-8198	47	16	in	in	ADP
cjfa-8198	47	17	the	the	DET
cjfa-8198	47	18	research	research	NOUN
cjfa-8198	47	19	fields	field	NOUN
cjfa-8198	47	20	listed	list	VERB
cjfa-8198	47	21	above	above	ADV
cjfa-8198	47	22	.	.	PUNCT
cjfa-8198	48	1	table	table	NOUN
cjfa-8198	48	2	1	1	NUM
cjfa-8198	48	3	.	.	X
cjfa-8198	48	4	depreciation/	depreciation/	NUM
cjfa-8198	48	5	amortization	amortization	NOUN
cjfa-8198	48	6	of	of	ADP
cjfa-8198	48	7	long	long	ADV
cjfa-8198	48	8	-	-	PUNCT
cjfa-8198	48	9	lived	live	VERB
cjfa-8198	48	10	non	non	ADJ
cjfa-8198	48	11	-	-	ADJ
cjfa-8198	48	12	financial	financial	ADJ
cjfa-8198	48	13	assets	asset	NOUN
cjfa-8198	48	14	:	:	PUNCT
cjfa-8198	48	15	researchers	researcher	NOUN
cjfa-8198	48	16	’	'	PUNCT
cjfa-8198	48	17	views	view	NOUN
cjfa-8198	48	18	on	on	ADP
cjfa-8198	48	19	the	the	DET
cjfa-8198	48	20	problem	problem	NOUN
cjfa-8198	48	21	researcher(s	researcher(s	NOUN
cjfa-8198	48	22	)	)	PUNCT
cjfa-8198	48	23	main	main	ADJ
cjfa-8198	48	24	research	research	NOUN
cjfa-8198	48	25	idea	idea	NOUN
cjfa-8198	48	26	/	/	SYM
cjfa-8198	48	27	conclusion	conclusion	NOUN
cjfa-8198	48	28	by	by	ADP
cjfa-8198	48	29	the	the	DET
cjfa-8198	48	30	opinion	opinion	NOUN
cjfa-8198	48	31	of	of	ADP
cjfa-8198	48	32	the	the	DET
cjfa-8198	48	33	author	author	NOUN
cjfa-8198	48	34	of	of	ADP
cjfa-8198	48	35	the	the	DET
cjfa-8198	48	36	paper	paper	NOUN
cjfa-8198	48	37	brundage	brundage	PROPN
cjfa-8198	48	38	p.f	p.f	PROPN
cjfa-8198	48	39	.	.	PROPN
cjfa-8198	49	1	(	(	PUNCT
cjfa-8198	49	2	1935	1935	NUM
cjfa-8198	49	3	)	)	PUNCT
cjfa-8198	49	4	,	,	PUNCT
cjfa-8198	49	5	wright	wright	PROPN
cjfa-8198	49	6	f.k	f.k	PROPN
cjfa-8198	49	7	.	.	PROPN
cjfa-8198	50	1	(	(	PUNCT
cjfa-8198	50	2	1964	1964	NUM
cjfa-8198	50	3	)	)	PUNCT
cjfa-8198	50	4	,	,	PUNCT
cjfa-8198	50	5	brigham	brigham	PROPN
cjfa-8198	50	6	e.f	e.f	PROPN
cjfa-8198	50	7	.	.	PROPN
cjfa-8198	50	8	(	(	PUNCT
cjfa-8198	50	9	1966	1966	NUM
cjfa-8198	50	10	)	)	PUNCT
cjfa-8198	50	11	,	,	PUNCT
cjfa-8198	50	12	brief	brief	ADJ
cjfa-8198	50	13	r.p	r.p	PROPN
cjfa-8198	50	14	.	.	PUNCT
cjfa-8198	51	1	(	(	PUNCT
cjfa-8198	51	2	1967	1967	NUM
cjfa-8198	51	3	)	)	PUNCT
cjfa-8198	52	1	,	,	PUNCT
cjfa-8198	52	2	archibald	archibald	PROPN
cjfa-8198	52	3	t.r	t.r	PROPN
cjfa-8198	52	4	.	.	PROPN
cjfa-8198	53	1	(	(	PUNCT
cjfa-8198	53	2	1967	1967	NUM
cjfa-8198	53	3	)	)	PUNCT
cjfa-8198	53	4	,	,	PUNCT
cjfa-8198	53	5	voss	voss	PROPN
cjfa-8198	53	6	w.m	w.m	PROPN
cjfa-8198	53	7	.	.	PROPN
cjfa-8198	54	1	(	(	PUNCT
cjfa-8198	54	2	1968	1968	NUM
cjfa-8198	54	3	)	)	PUNCT
cjfa-8198	54	4	,	,	PUNCT
cjfa-8198	54	5	feinschreiber	feinschreiber	PROPN
cjfa-8198	54	6	r.	r.	PROPN
cjfa-8198	54	7	(	(	PUNCT
cjfa-8198	54	8	1969	1969	NUM
cjfa-8198	54	9	)	)	PUNCT
cjfa-8198	54	10	,	,	PUNCT
cjfa-8198	55	1	livingstone	livingstone	PROPN
cjfa-8198	55	2	j.l	j.l	PROPN
cjfa-8198	55	3	.	.	PROPN
cjfa-8198	55	4	(	(	PUNCT
cjfa-8198	55	5	1969	1969	NUM
cjfa-8198	55	6	)	)	PUNCT
cjfa-8198	55	7	,	,	PUNCT
cjfa-8198	55	8	feinschreiber	feinschreiber	PROPN
cjfa-8198	55	9	r.	r.	PROPN
cjfa-8198	55	10	(	(	PUNCT
cjfa-8198	55	11	1969	1969	NUM
cjfa-8198	55	12	)	)	PUNCT
cjfa-8198	55	13	,	,	PUNCT
cjfa-8198	55	14	baxter	baxter	PROPN
cjfa-8198	55	15	w.t	w.t	PROPN
cjfa-8198	55	16	.	.	PUNCT
cjfa-8198	55	17	(	(	PUNCT
cjfa-8198	55	18	1970	1970	NUM
cjfa-8198	55	19	)	)	PUNCT
cjfa-8198	55	20	,	,	PUNCT
cjfa-8198	55	21	wolk	wolk	NOUN
cjfa-8198	55	22	h.i	h.i	PROPN
cjfa-8198	55	23	.	.	PUNCT
cjfa-8198	55	24	(	(	PUNCT
cjfa-8198	55	25	1970	1970	NUM
cjfa-8198	55	26	)	)	PUNCT
cjfa-8198	55	27	,	,	PUNCT
cjfa-8198	55	28	beaver	beaver	PROPN
cjfa-8198	55	29	w.h	w.h	PROPN
cjfa-8198	55	30	.	.	PROPN
cjfa-8198	55	31	,	,	PUNCT
cjfa-8198	55	32	dukes	duke	VERB
cjfa-8198	55	33	r.e	r.e	PROPN
cjfa-8198	55	34	.	.	PROPN
cjfa-8198	56	1	(	(	PUNCT
cjfa-8198	56	2	1974	1974	NUM
cjfa-8198	56	3	)	)	PUNCT
cjfa-8198	56	4	,	,	PUNCT
cjfa-8198	56	5	accountancy	accountancy	NOUN
cjfa-8198	56	6	(	(	PUNCT
cjfa-8198	56	7	1980	1980	NUM
cjfa-8198	56	8	)	)	PUNCT
cjfa-8198	56	9	,	,	PUNCT
cjfa-8198	56	10	dilley	dilley	PROPN
cjfa-8198	56	11	s.c	s.c	PROPN
cjfa-8198	56	12	.	.	PROPN
cjfa-8198	56	13	,	,	PUNCT
cjfa-8198	56	14	young	young	PROPN
cjfa-8198	56	15	j.c	j.c	PROPN
cjfa-8198	56	16	.	.	PROPN
cjfa-8198	56	17	(	(	PUNCT
cjfa-8198	56	18	1994	1994	NUM
cjfa-8198	56	19	)	)	PUNCT
cjfa-8198	56	20	,	,	PUNCT
cjfa-8198	56	21	coggins	coggin	NOUN
cjfa-8198	56	22	m.	m.	NOUN
cjfa-8198	56	23	(	(	PUNCT
cjfa-8198	56	24	1995	1995	NUM
cjfa-8198	56	25	)	)	PUNCT
cjfa-8198	56	26	,	,	PUNCT
cjfa-8198	56	27	hwang	hwang	PROPN
cjfa-8198	56	28	j.c	j.c	PROPN
cjfa-8198	56	29	.	.	PROPN
cjfa-8198	56	30	(	(	PUNCT
cjfa-8198	56	31	2002/2003	2002/2003	NUM
cjfa-8198	56	32	)	)	PUNCT
cjfa-8198	56	33	,	,	PUNCT
cjfa-8198	56	34	storchmann	storchmann	PROPN
cjfa-8198	56	35	k.	k.	PROPN
cjfa-8198	56	36	(	(	PUNCT
cjfa-8198	56	37	2004	2004	NUM
cjfa-8198	56	38	)	)	PUNCT
cjfa-8198	56	39	,	,	PUNCT
cjfa-8198	56	40	cernuşca	cernuşca	PROPN
cjfa-8198	56	41	l.	l.	PROPN
cjfa-8198	56	42	(	(	PUNCT
cjfa-8198	56	43	2009	2009	NUM
cjfa-8198	56	44	)	)	PUNCT
cjfa-8198	56	45	,	,	PUNCT
cjfa-8198	56	46	mykolaitiene	mykolaitiene	NOUN
cjfa-8198	56	47	v.	v.	PROPN
cjfa-8198	56	48	,	,	PUNCT
cjfa-8198	56	49	vecerskiene	vecerskiene	PROPN
cjfa-8198	56	50	g.	g.	PROPN
cjfa-8198	56	51	,	,	PUNCT
cjfa-8198	56	52	jankauskiene	jankauskiene	PROPN
cjfa-8198	56	53	k.	k.	PROPN
cjfa-8198	56	54	,	,	PUNCT
cjfa-8198	56	55	valanciene	valanciene	NOUN
cjfa-8198	56	56	l.	l.	PROPN
cjfa-8198	56	57	(	(	PUNCT
cjfa-8198	56	58	2010	2010	NUM
cjfa-8198	56	59	)	)	PUNCT
cjfa-8198	56	60	,	,	PUNCT
cjfa-8198	56	61	noland	noland	PROPN
cjfa-8198	56	62	t.r	t.r	PROPN
cjfa-8198	56	63	.	.	PROPN
cjfa-8198	56	64	(	(	PUNCT
cjfa-8198	56	65	2010	2010	NUM
cjfa-8198	56	66	)	)	PUNCT
cjfa-8198	56	67	,	,	PUNCT
cjfa-8198	56	68	huagan	huagan	PROPN
cjfa-8198	56	69	n.	n.	NOUN
cjfa-8198	56	70	,	,	PUNCT
cjfa-8198	56	71	diewert	diewert	PROPN
cjfa-8198	56	72	e.	e.	PROPN
cjfa-8198	56	73	(	(	PUNCT
cjfa-8198	56	74	2011	2011	NUM
cjfa-8198	56	75	)	)	PUNCT
cjfa-8198	56	76	,	,	PUNCT
cjfa-8198	56	77	stadig	stadig	NOUN
cjfa-8198	56	78	m.	m.	NOUN
cjfa-8198	56	79	(	(	PUNCT
cjfa-8198	56	80	2011	2011	NUM
cjfa-8198	56	81	)	)	PUNCT
cjfa-8198	56	82	,	,	PUNCT
cjfa-8198	56	83	various	various	ADJ
cjfa-8198	56	84	evaluation	evaluation	NOUN
cjfa-8198	56	85	methods	method	NOUN
cjfa-8198	56	86	;	;	PUNCT
cjfa-8198	56	87	key	key	ADJ
cjfa-8198	56	88	factors	factor	NOUN
cjfa-8198	56	89	influencing	influence	VERB
cjfa-8198	56	90	depreciation	depreciation	NOUN
cjfa-8198	56	91	;	;	PUNCT
cjfa-8198	56	92	relationship	relationship	NOUN
cjfa-8198	56	93	between	between	ADP
cjfa-8198	56	94	depreciation	depreciation	NOUN
cjfa-8198	56	95	methods	method	NOUN
cjfa-8198	56	96	;	;	PUNCT
cjfa-8198	56	97	economic	economic	ADJ
cjfa-8198	56	98	and	and	CCONJ
cjfa-8198	56	99	physical	physical	ADJ
cjfa-8198	56	100	depreciations	depreciation	NOUN
cjfa-8198	56	101	;	;	PUNCT
cjfa-8198	56	102	key	key	ADJ
cjfa-8198	56	103	rules	rule	NOUN
cjfa-8198	56	104	relating	relate	VERB
cjfa-8198	56	105	issues	issue	NOUN
cjfa-8198	56	106	of	of	ADP
cjfa-8198	56	107	amortization	amortization	NOUN
cjfa-8198	56	108	of	of	ADP
cjfa-8198	56	109	intangible	intangible	ADJ
cjfa-8198	56	110	assets	asset	NOUN
cjfa-8198	56	111	;	;	PUNCT
cjfa-8198	56	112	depreciation	depreciation	NOUN
cjfa-8198	56	113	and	and	CCONJ
cjfa-8198	56	114	company	company	NOUN
cjfa-8198	56	115	performance	performance	NOUN
cjfa-8198	56	116	.	.	PUNCT
cjfa-8198	57	1	davidson	davidson	PROPN
cjfa-8198	57	2	s.	s.	PROPN
cjfa-8198	57	3	(	(	PUNCT
cjfa-8198	57	4	1950	1950	NUM
cjfa-8198	57	5	)	)	PUNCT
cjfa-8198	57	6	,	,	PUNCT
cjfa-8198	57	7	eisner	eisner	PROPN
cjfa-8198	57	8	r.	r.	PROPN
cjfa-8198	57	9	(	(	PUNCT
cjfa-8198	57	10	1955	1955	NUM
cjfa-8198	57	11	)	)	PUNCT
cjfa-8198	57	12	,	,	PUNCT
cjfa-8198	57	13	hellmuth	hellmuth	PROPN
cjfa-8198	57	14	jr	jr	PROPN
cjfa-8198	57	15	.	.	PROPN
cjfa-8198	57	16	,	,	PUNCT
cjfa-8198	57	17	william	william	PROPN
cjfa-8198	57	18	f.	f.	PROPN
cjfa-8198	57	19	(	(	PUNCT
cjfa-8198	57	20	1955	1955	NUM
cjfa-8198	57	21	)	)	PUNCT
cjfa-8198	57	22	,	,	PUNCT
cjfa-8198	57	23	brigham	brigham	PROPN
cjfa-8198	57	24	e.f	e.f	PROPN
cjfa-8198	57	25	.	.	PROPN
cjfa-8198	57	26	(	(	PUNCT
cjfa-8198	57	27	1968	1968	NUM
cjfa-8198	57	28	)	)	PUNCT
cjfa-8198	57	29	,	,	PUNCT
cjfa-8198	57	30	brief	brief	ADJ
cjfa-8198	57	31	r.p	r.p	PROPN
cjfa-8198	57	32	.	.	PUNCT
cjfa-8198	57	33	(	(	PUNCT
cjfa-8198	57	34	1968	1968	NUM
cjfa-8198	57	35	)	)	PUNCT
cjfa-8198	57	36	,	,	PUNCT
cjfa-8198	57	37	levy	levy	PROPN
cjfa-8198	57	38	h.	h.	PROPN
cjfa-8198	57	39	,	,	PUNCT
cjfa-8198	57	40	arditti	arditti	VERB
cjfa-8198	57	41	f.d	f.d	PROPN
cjfa-8198	57	42	.	.	PUNCT
cjfa-8198	57	43	(	(	PUNCT
cjfa-8198	57	44	1973	1973	NUM
cjfa-8198	57	45	)	)	PUNCT
cjfa-8198	57	46	,	,	PUNCT
cjfa-8198	57	47	butler	butler	PROPN
cjfa-8198	57	48	g.	g.	PROPN
cjfa-8198	57	49	,	,	PUNCT
cjfa-8198	57	50	crawford	crawford	PROPN
cjfa-8198	57	51	l.	l.	PROPN
cjfa-8198	57	52	(	(	PUNCT
cjfa-8198	57	53	2001	2001	NUM
cjfa-8198	57	54	)	)	PUNCT
cjfa-8198	57	55	,	,	PUNCT
cjfa-8198	57	56	jackson	jackson	PROPN
cjfa-8198	57	57	s.b	s.b	PROPN
cjfa-8198	57	58	.	.	PROPN
cjfa-8198	57	59	(	(	PUNCT
cjfa-8198	57	60	2008	2008	NUM
cjfa-8198	57	61	)	)	PUNCT
cjfa-8198	57	62	,	,	PUNCT
cjfa-8198	57	63	jackson	jackson	PROPN
cjfa-8198	57	64	s.b	s.b	PROPN
cjfa-8198	57	65	.	.	PROPN
cjfa-8198	57	66	(	(	PUNCT
cjfa-8198	57	67	2008	2008	NUM
cjfa-8198	57	68	)	)	PUNCT
cjfa-8198	57	69	,	,	PUNCT
cjfa-8198	57	70	aparicio	aparicio	PROPN
cjfa-8198	57	71	j.	j.	PROPN
cjfa-8198	57	72	,	,	PUNCT
cjfa-8198	57	73	sánchez	sánchez	PROPN
cjfa-8198	57	74	-	-	PUNCT
cjfa-8198	57	75	soriano	soriano	PROPN
cjfa-8198	57	76	,	,	PUNCT
cjfa-8198	57	77	j	j	PROPN
cjfa-8198	57	78	(	(	PUNCT
cjfa-8198	57	79	2008	2008	NUM
cjfa-8198	57	80	)	)	PUNCT
cjfa-8198	57	81	,	,	PUNCT
cjfa-8198	57	82	mohman	mohman	PROPN
cjfa-8198	57	83	m.b	m.b	PROPN
cjfa-8198	57	84	.	.	PROPN
cjfa-8198	57	85	(	(	PUNCT
cjfa-8198	57	86	2009	2009	NUM
cjfa-8198	57	87	)	)	PUNCT
cjfa-8198	57	88	,	,	PUNCT
cjfa-8198	57	89	rajan	rajan	PROPN
cjfa-8198	57	90	m.	m.	PROPN
cjfa-8198	57	91	,	,	PUNCT
cjfa-8198	57	92	reichelstein	reichelstein	ADJ
cjfa-8198	57	93	s.	s.	PROPN
cjfa-8198	57	94	(	(	PUNCT
cjfa-8198	57	95	2009	2009	NUM
cjfa-8198	57	96	)	)	PUNCT
cjfa-8198	57	97	,	,	PUNCT
cjfa-8198	57	98	sok	sok	PROPN
cjfa-8198	57	99	-	-	PUNCT
cjfa-8198	57	100	yon	yon	PROPN
cjfa-8198	57	101	k.	k.	PROPN
cjfa-8198	57	102	,	,	PUNCT
cjfa-8198	57	103	yuping	yupe	VERB
cjfa-8198	57	104	z.	z.	PROPN
cjfa-8198	57	105	(	(	PUNCT
cjfa-8198	57	106	2010	2010	NUM
cjfa-8198	57	107	)	)	PUNCT
cjfa-8198	57	108	,	,	PUNCT
cjfa-8198	57	109	radu	radu	PROPN
cjfa-8198	57	110	d.	d.	PROPN
cjfa-8198	57	111	,	,	PUNCT
cjfa-8198	57	112	marius	marius	PROPN
cjfa-8198	57	113	d	d	PROPN
cjfa-8198	57	114	(	(	PUNCT
cjfa-8198	57	115	2011	2011	NUM
cjfa-8198	57	116	)	)	PUNCT
cjfa-8198	57	117	,	,	PUNCT
cjfa-8198	57	118	boudreaux	boudreaux	PROPN
cjfa-8198	57	119	d.o	d.o	PROPN
cjfa-8198	57	120	.	.	PROPN
cjfa-8198	57	121	,	,	PUNCT
cjfa-8198	57	122	rao	rao	PROPN
cjfa-8198	57	123	s.	s.	PROPN
cjfa-8198	57	124	,	,	PUNCT
cjfa-8198	57	125	underwood	underwood	PROPN
cjfa-8198	57	126	j.	j.	PROPN
cjfa-8198	57	127	,	,	PUNCT
cjfa-8198	57	128	rumore	rumore	PROPN
cjfa-8198	57	129	n.	n.	PROPN
cjfa-8198	57	130	(	(	PUNCT
cjfa-8198	57	131	2011	2011	NUM
cjfa-8198	57	132	)	)	PUNCT
cjfa-8198	57	133	,	,	PUNCT
cjfa-8198	57	134	watts	watts	PROPN
cjfa-8198	57	135	m.m	m.m	PROPN
cjfa-8198	57	136	.	.	PROPN
cjfa-8198	57	137	(	(	PUNCT
cjfa-8198	57	138	2011	2011	NUM
cjfa-8198	57	139	)	)	PUNCT
cjfa-8198	57	140	,	,	PUNCT
cjfa-8198	57	141	koowattanatianchai	koowattanatianchai	PROPN
cjfa-8198	57	142	n.	n.	PROPN
cjfa-8198	57	143	,	,	PUNCT
cjfa-8198	57	144	wang	wang	PROPN
cjfa-8198	57	145	j.	j.	PROPN
cjfa-8198	57	146	,	,	PUNCT
cjfa-8198	57	147	charles	charles	PROPN
cjfa-8198	57	148	m.b	m.b	PROPN
cjfa-8198	57	149	.	.	PROPN
cjfa-8198	57	150	(	(	PUNCT
cjfa-8198	57	151	2012	2012	NUM
cjfa-8198	57	152	)	)	PUNCT
cjfa-8198	57	153	,	,	PUNCT
cjfa-8198	57	154	birky	birky	PROPN
cjfa-8198	57	155	k.	k.	PROPN
cjfa-8198	57	156	,	,	PUNCT
cjfa-8198	57	157	grimstad	grimstad	PROPN
cjfa-8198	57	158	e.	e.	PROPN
cjfa-8198	57	159	(	(	PUNCT
cjfa-8198	57	160	2013	2013	NUM
cjfa-8198	57	161	)	)	PUNCT
cjfa-8198	57	162	,	,	PUNCT
cjfa-8198	57	163	ilincuta	ilincuta	PROPN
cjfa-8198	57	164	,	,	PUNCT
cjfa-8198	57	165	l.	l.	PROPN
cjfa-8198	57	166	(	(	PUNCT
cjfa-8198	57	167	2013	2013	NUM
cjfa-8198	57	168	)	)	PUNCT
cjfa-8198	57	169	,	,	PUNCT
cjfa-8198	57	170	valipour	valipour	PROPN
cjfa-8198	57	171	h.	h.	NOUN
cjfa-8198	57	172	,	,	PUNCT
cjfa-8198	57	173	moradi	moradi	NOUN
cjfa-8198	57	174	j.	j.	PROPN
cjfa-8198	57	175	,	,	PUNCT
cjfa-8198	57	176	farzanfar	farzanfar	PROPN
cjfa-8198	57	177	f.	f.	PROPN
cjfa-8198	57	178	(	(	PUNCT
cjfa-8198	57	179	2013	2013	NUM
cjfa-8198	57	180	)	)	PUNCT
cjfa-8198	57	181	,	,	PUNCT
cjfa-8198	57	182	birky	birky	PROPN
cjfa-8198	57	183	k.	k.	PROPN
cjfa-8198	57	184	,	,	PUNCT
cjfa-8198	57	185	grimstad	grimstad	PROPN
cjfa-8198	57	186	e.	e.	PROPN
cjfa-8198	57	187	(	(	PUNCT
cjfa-8198	57	188	2013	2013	NUM
cjfa-8198	57	189	)	)	PUNCT
cjfa-8198	57	190	,	,	PUNCT
cjfa-8198	57	191	discussed	discuss	VERB
cjfa-8198	57	192	that	that	SCONJ
cjfa-8198	57	193	depreciation/	depreciation/	NUM
cjfa-8198	57	194	amortization	amortization	NOUN
cjfa-8198	57	195	policy	policy	NOUN
cjfa-8198	57	196	and	and	CCONJ
cjfa-8198	57	197	its	its	PRON
cjfa-8198	57	198	calculation	calculation	NOUN
cjfa-8198	57	199	methods	method	NOUN
cjfa-8198	57	200	have	have	VERB
cjfa-8198	57	201	significant	significant	ADJ
cjfa-8198	57	202	influence	influence	NOUN
cjfa-8198	57	203	over	over	ADP
cjfa-8198	57	204	the	the	DET
cjfa-8198	57	205	level	level	NOUN
cjfa-8198	57	206	of	of	ADP
cjfa-8198	57	207	reported	report	VERB
cjfa-8198	57	208	profit	profit	NOUN
cjfa-8198	57	209	per	per	ADP
cjfa-8198	57	210	particular	particular	ADJ
cjfa-8198	57	211	period	period	NOUN
cjfa-8198	57	212	in	in	ADP
cjfa-8198	57	213	the	the	DET
cjfa-8198	57	214	financial	financial	ADJ
cjfa-8198	57	215	statements	statement	NOUN
cjfa-8198	57	216	of	of	ADP
cjfa-8198	57	217	the	the	DET
cjfa-8198	57	218	particular	particular	ADJ
cjfa-8198	57	219	company	company	NOUN
cjfa-8198	57	220	,	,	PUNCT
cjfa-8198	57	221	share	share	NOUN
cjfa-8198	57	222	price	price	NOUN
cjfa-8198	57	223	,	,	PUNCT
cjfa-8198	57	224	future	future	ADJ
cjfa-8198	57	225	benefits	benefit	NOUN
cjfa-8198	57	226	and	and	CCONJ
cjfa-8198	57	227	abnormal	abnormal	ADJ
cjfa-8198	57	228	return	return	NOUN
cjfa-8198	57	229	of	of	ADP
cjfa-8198	57	230	the	the	DET
cjfa-8198	57	231	shares	share	NOUN
cjfa-8198	57	232	and	and	CCONJ
cjfa-8198	57	233	reserves	reserve	NOUN
cjfa-8198	57	234	,	,	PUNCT
cjfa-8198	57	235	value	value	NOUN
cjfa-8198	57	236	of	of	ADP
cjfa-8198	57	237	the	the	DET
cjfa-8198	57	238	company	company	NOUN
cjfa-8198	57	239	,	,	PUNCT
cjfa-8198	57	240	company	company	NOUN
cjfa-8198	57	241	’s	’s	PART
cjfa-8198	57	242	price	price	NOUN
cjfa-8198	57	243	control	control	NOUN
cjfa-8198	57	244	regulations	regulation	NOUN
cjfa-8198	57	245	,	,	PUNCT
cjfa-8198	57	246	strategy	strategy	NOUN
cjfa-8198	57	247	,	,	PUNCT
cjfa-8198	57	248	structure	structure	NOUN
cjfa-8198	57	249	,	,	PUNCT
cjfa-8198	57	250	ownership	ownership	NOUN
cjfa-8198	57	251	,	,	PUNCT
cjfa-8198	57	252	future	future	ADJ
cjfa-8198	57	253	benefits	benefit	NOUN
cjfa-8198	57	254	,	,	PUNCT
cjfa-8198	57	255	benefits	benefit	NOUN
cjfa-8198	57	256	of	of	ADP
cjfa-8198	57	257	tax	tax	NOUN
cjfa-8198	57	258	savings	saving	NOUN
cjfa-8198	57	259	,	,	PUNCT
cjfa-8198	57	260	existence	existence	NOUN
cjfa-8198	57	261	of	of	ADP
cjfa-8198	57	262	cross	cross	NOUN
cjfa-8198	57	263	-	-	NOUN
cjfa-8198	57	264	subsidiaries	subsidiary	NOUN
cjfa-8198	57	265	,	,	PUNCT
cjfa-8198	57	266	income	income	NOUN
cjfa-8198	57	267	,	,	PUNCT
cjfa-8198	57	268	expense	expense	NOUN
cjfa-8198	57	269	and	and	CCONJ
cjfa-8198	57	270	capital	capital	NOUN
cjfa-8198	57	271	gain	gain	NOUN
cjfa-8198	57	272	accounts	account	NOUN
cjfa-8198	57	273	,	,	PUNCT
cjfa-8198	57	274	various	various	ADJ
cjfa-8198	57	275	investment	investment	NOUN
cjfa-8198	57	276	decisions	decision	NOUN
cjfa-8198	57	277	taken	take	VERB
cjfa-8198	57	278	by	by	ADP
cjfa-8198	57	279	companies	company	NOUN
cjfa-8198	57	280	’	'	PUNCT
cjfa-8198	57	281	management	management	NOUN
cjfa-8198	57	282	and	and	CCONJ
cjfa-8198	57	283	shareholders	shareholder	NOUN
cjfa-8198	57	284	in	in	ADP
cjfa-8198	57	285	many	many	ADJ
cjfa-8198	57	286	countries	country	NOUN
cjfa-8198	57	287	all	all	ADV
cjfa-8198	57	288	over	over	ADP
cjfa-8198	57	289	the	the	DET
cjfa-8198	57	290	world	world	NOUN
cjfa-8198	57	291	.	.	PUNCT
cjfa-8198	58	1	bain	bain	PROPN
cjfa-8198	58	2	j.s	j.s	PROPN
cjfa-8198	58	3	.	.	PUNCT
cjfa-8198	58	4	(	(	PUNCT
cjfa-8198	58	5	1937	1937	NUM
cjfa-8198	58	6	)	)	PUNCT
cjfa-8198	58	7	,	,	PUNCT
cjfa-8198	58	8	lev	lev	PROPN
cjfa-8198	58	9	b.	b.	PROPN
cjfa-8198	58	10	,	,	PUNCT
cjfa-8198	58	11	theil	theil	PROPN
cjfa-8198	58	12	h.	h.	PROPN
cjfa-8198	58	13	(	(	PUNCT
cjfa-8198	58	14	1978	1978	NUM
cjfa-8198	58	15	)	)	PUNCT
cjfa-8198	58	16	,	,	PUNCT
cjfa-8198	58	17	luger	luger	PROPN
cjfa-8198	58	18	m.i	m.i	PROPN
cjfa-8198	58	19	.	.	PROPN
cjfa-8198	58	20	(	(	PUNCT
cjfa-8198	58	21	1986	1986	NUM
cjfa-8198	58	22	)	)	PUNCT
cjfa-8198	58	23	,	,	PUNCT
cjfa-8198	58	24	brannon	brannon	PROPN
cjfa-8198	58	25	g.m.(1972	g.m.(1972	PROPN
cjfa-8198	58	26	)	)	PUNCT
cjfa-8198	58	27	,	,	PUNCT
cjfa-8198	58	28	jones	jones	PROPN
cjfa-8198	58	29	j.r	j.r	PROPN
cjfa-8198	58	30	.	.	PROPN
cjfa-8198	58	31	(	(	PUNCT
cjfa-8198	58	32	1980	1980	NUM
cjfa-8198	58	33	)	)	PUNCT
cjfa-8198	58	34	,	,	PUNCT
cjfa-8198	58	35	lepãdatu	lepãdatu	PROPN
cjfa-8198	58	36	g.	g.	PROPN
cjfa-8198	58	37	(	(	PUNCT
cjfa-8198	58	38	2009	2009	NUM
cjfa-8198	58	39	)	)	PUNCT
cjfa-8198	58	40	,	,	PUNCT
cjfa-8198	58	41	trifan	trifan	PROPN
cjfa-8198	58	42	a.	a.	PROPN
cjfa-8198	58	43	,	,	PUNCT
cjfa-8198	58	44	anton	anton	PROPN
cjfa-8198	58	45	c.e	c.e	PROPN
cjfa-8198	58	46	.	.	PUNCT
cjfa-8198	58	47	(	(	PUNCT
cjfa-8198	58	48	2010	2010	NUM
cjfa-8198	58	49	)	)	PUNCT
cjfa-8198	58	50	,	,	PUNCT
cjfa-8198	58	51	o’bannon	o’bannon	NOUN
cjfa-8198	58	52	i.m	i.m	NOUN
cjfa-8198	58	53	.	.	PUNCT
cjfa-8198	58	54	(	(	PUNCT
cjfa-8198	58	55	2011	2011	NUM
cjfa-8198	58	56	)	)	PUNCT
cjfa-8198	58	57	,	,	PUNCT
cjfa-8198	58	58	jermakowicz	jermakowicz	NOUN
cjfa-8198	58	59	e.k	e.k	PROPN
cjfa-8198	58	60	epstein	epstein	PROPN
cjfa-8198	58	61	b.j	b.j	PROPN
cjfa-8198	58	62	.	.	PUNCT
cjfa-8198	58	63	(	(	PUNCT
cjfa-8198	58	64	2011	2011	NUM
cjfa-8198	58	65	)	)	PUNCT
cjfa-8198	58	66	,	,	PUNCT
cjfa-8198	58	67	beuer	beuer	PROPN
cjfa-8198	58	68	a.	a.	NOUN
cjfa-8198	58	69	,	,	PUNCT
cjfa-8198	58	70	frumuşanu	frumuşanu	VERB
cjfa-8198	58	71	m.l	m.l	PROPN
cjfa-8198	58	72	.	.	PROPN
cjfa-8198	58	73	,	,	PUNCT
cjfa-8198	58	74	pereş	pereş	VERB
cjfa-8198	58	75	c.e	c.e	PROPN
cjfa-8198	58	76	.	.	PROPN
cjfa-8198	58	77	,	,	PUNCT
cjfa-8198	58	78	breuer	breuer	PROPN
cjfa-8198	58	79	b.g	b.g	PROPN
cjfa-8198	58	80	.	.	PROPN
cjfa-8198	58	81	(	(	PUNCT
cjfa-8198	58	82	2011	2011	NUM
cjfa-8198	58	83	)	)	PUNCT
cjfa-8198	58	84	,	,	PUNCT
cjfa-8198	58	85	wong	wong	PROPN
cjfa-8198	58	86	a.	a.	PROPN
cjfa-8198	58	87	,	,	PUNCT
cjfa-8198	59	1	pitt	pitt	PROPN
cjfa-8198	59	2	a.j	a.j	PROPN
cjfa-8198	59	3	.	.	PROPN
cjfa-8198	59	4	(	(	PUNCT
cjfa-8198	59	5	2012	2012	NUM
cjfa-8198	59	6	)	)	PUNCT
cjfa-8198	59	7	,	,	PUNCT
cjfa-8198	59	8	information	information	NOUN
cjfa-8198	59	9	reflecting	reflect	VERB
cjfa-8198	59	10	depreciation/	depreciation/	NUM
cjfa-8198	59	11	amortization	amortization	NOUN
cjfa-8198	59	12	of	of	ADP
cjfa-8198	59	13	long	long	ADV
cjfa-8198	59	14	-	-	PUNCT
cjfa-8198	59	15	lived	live	VERB
cjfa-8198	59	16	non	non	ADJ
cjfa-8198	59	17	-	-	ADJ
cjfa-8198	59	18	financial	financial	ADJ
cjfa-8198	59	19	assets	asset	NOUN
cjfa-8198	59	20	disclosure	disclosure	NOUN
cjfa-8198	59	21	and	and	CCONJ
cjfa-8198	59	22	various	various	ADJ
cjfa-8198	59	23	issues	issue	NOUN
cjfa-8198	59	24	relating	relate	VERB
cjfa-8198	59	25	,	,	PUNCT
cjfa-8198	59	26	how	how	SCONJ
cjfa-8198	59	27	correctly	correctly	ADV
cjfa-8198	59	28	disclose	disclose	VERB
cjfa-8198	59	29	,	,	PUNCT
cjfa-8198	59	30	report	report	VERB
cjfa-8198	59	31	the	the	DET
cjfa-8198	59	32	information	information	NOUN
cjfa-8198	59	33	about	about	ADP
cjfa-8198	59	34	depreciation/	depreciation/	NUM
cjfa-8198	59	35	amortization	amortization	NOUN
cjfa-8198	59	36	of	of	ADP
cjfa-8198	59	37	long	long	ADV
cjfa-8198	59	38	-	-	PUNCT
cjfa-8198	59	39	lived	live	VERB
cjfa-8198	59	40	assets	asset	NOUN
cjfa-8198	59	41	;	;	PUNCT
cjfa-8198	59	42	company	company	NOUN
cjfa-8198	59	43	’s	’s	PART
cjfa-8198	59	44	depreciation	depreciation	NOUN
cjfa-8198	59	45	prising	prising	NOUN
cjfa-8198	59	46	and	and	CCONJ
cjfa-8198	59	47	depreciation	depreciation	NOUN
cjfa-8198	59	48	policy	policy	NOUN
cjfa-8198	59	49	;	;	PUNCT
cjfa-8198	59	50	regulations	regulation	NOUN
cjfa-8198	59	51	toward	toward	ADP
cjfa-8198	59	52	depreciation/	depreciation/	NUM
cjfa-8198	59	53	amortization	amortization	NOUN
cjfa-8198	59	54	assets	asset	NOUN
cjfa-8198	59	55	depreciation	depreciation	NOUN
cjfa-8198	59	56	range	range	NOUN
cjfa-8198	59	57	system	system	NOUN
cjfa-8198	59	58	;	;	PUNCT
cjfa-8198	59	59	10	10	NUM
cjfa-8198	59	60	-	-	SYM
cjfa-8198	59	61	5	5	NUM
cjfa-8198	59	62	-	-	SYM
cjfa-8198	59	63	3	3	NUM
cjfa-8198	59	64	proposal	proposal	NOUN
cjfa-8198	59	65	;	;	PUNCT
cjfa-8198	59	66	ifrs	ifrs	PROPN
cjfa-8198	59	67	.	.	PROPN
cjfa-8198	60	1	ijiri	ijiri	PROPN
cjfa-8198	60	2	y.	y.	PROPN
cjfa-8198	60	3	,	,	PUNCT
cjfa-8198	60	4	kaplan	kaplan	PROPN
cjfa-8198	60	5	r.s	r.s	PROPN
cjfa-8198	60	6	.	.	PROPN
cjfa-8198	60	7	(	(	PUNCT
cjfa-8198	60	8	1970	1970	NUM
cjfa-8198	60	9	)	)	PUNCT
cjfa-8198	60	10	,	,	PUNCT
cjfa-8198	60	11	barnea	barnea	VERB
cjfa-8198	60	12	a.	a.	NOUN
cjfa-8198	60	13	(	(	PUNCT
cjfa-8198	60	14	1972	1972	NUM
cjfa-8198	60	15	)	)	PUNCT
cjfa-8198	60	16	,	,	PUNCT
cjfa-8198	60	17	most	most	ADJ
cjfa-8198	60	18	k.	k.	NOUN
cjfa-8198	60	19	(	(	PUNCT
cjfa-8198	60	20	1984	1984	NUM
cjfa-8198	60	21	)	)	PUNCT
cjfa-8198	60	22	,	,	PUNCT
cjfa-8198	60	23	cameron	cameron	PROPN
cjfa-8198	60	24	-	-	PUNCT
cjfa-8198	60	25	smith	smith	PROPN
cjfa-8198	60	26	i.	i.	PROPN
cjfa-8198	60	27	,	,	PUNCT
cjfa-8198	60	28	mattiiussi	mattiiussi	PROPN
cjfa-8198	60	29	f.	f.	PROPN
cjfa-8198	60	30	(	(	PUNCT
cjfa-8198	60	31	1989	1989	NUM
cjfa-8198	60	32	)	)	PUNCT
cjfa-8198	60	33	,	,	PUNCT
cjfa-8198	60	34	hwang	hwang	PROPN
cjfa-8198	60	35	j.c	j.c	PROPN
cjfa-8198	60	36	.	.	PROPN
cjfa-8198	60	37	(	(	PUNCT
cjfa-8198	60	38	1997	1997	NUM
cjfa-8198	60	39	)	)	PUNCT
cjfa-8198	60	40	,	,	PUNCT
cjfa-8198	60	41	ben	ben	PROPN
cjfa-8198	60	42	-	-	PROPN
cjfa-8198	60	43	shahar	shahar	PROPN
cjfa-8198	60	44	d.	d.	PROPN
cjfa-8198	60	45	,	,	PUNCT
cjfa-8198	60	46	sulganik	sulganik	PROPN
cjfa-8198	60	47	e.	e.	PROPN
cjfa-8198	60	48	(	(	PUNCT
cjfa-8198	60	49	2009	2009	NUM
cjfa-8198	60	50	)	)	PUNCT
cjfa-8198	60	51	,	,	PUNCT
cjfa-8198	60	52	trifan	trifan	PROPN
cjfa-8198	60	53	a.	a.	PROPN
cjfa-8198	60	54	,	,	PUNCT
cjfa-8198	60	55	anton	anton	PROPN
cjfa-8198	60	56	c.e	c.e	PROPN
cjfa-8198	60	57	.	.	PUNCT
cjfa-8198	61	1	(	(	PUNCT
cjfa-8198	61	2	2010	2010	NUM
cjfa-8198	61	3	)	)	PUNCT
cjfa-8198	61	4	,	,	PUNCT
cjfa-8198	61	5	huagan	huagan	PROPN
cjfa-8198	61	6	n.	n.	NOUN
cjfa-8198	61	7	,	,	PUNCT
cjfa-8198	61	8	diewert	diewert	PROPN
cjfa-8198	61	9	e.	e.	PROPN
cjfa-8198	61	10	(	(	PUNCT
cjfa-8198	61	11	2011	2011	NUM
cjfa-8198	61	12	)	)	PUNCT
cjfa-8198	61	13	,	,	PUNCT
cjfa-8198	61	14	budeanu	budeanu	X
cjfa-8198	61	15	m.	m.	NOUN
cjfa-8198	61	16	(	(	PUNCT
cjfa-8198	61	17	2012	2012	NUM
cjfa-8198	61	18	)	)	PUNCT
cjfa-8198	61	19	,	,	PUNCT
cjfa-8198	61	20	chou	chou	PROPN
cjfa-8198	61	21	y.	y.	PROPN
cjfa-8198	61	22	,	,	PUNCT
cjfa-8198	61	23	yang	yang	PROPN
cjfa-8198	61	24	c.	c.	PROPN
cjfa-8198	61	25	,	,	PUNCT
cjfa-8198	61	26	pao	pao	PROPN
cjfa-8198	61	27	c.	c.	PROPN
cjfa-8198	61	28	(	(	PUNCT
cjfa-8198	61	29	2012	2012	NUM
cjfa-8198	61	30	)	)	PUNCT
cjfa-8198	61	31	specific	specific	ADJ
cjfa-8198	61	32	issues	issue	NOUN
cjfa-8198	61	33	relating	relate	VERB
cjfa-8198	61	34	intangible	intangible	ADJ
cjfa-8198	61	35	assets	asset	NOUN
cjfa-8198	61	36	–	–	PUNCT
cjfa-8198	61	37	e.g.	e.g.	ADV
cjfa-8198	61	38	research	research	NOUN
cjfa-8198	61	39	&	&	CCONJ
cjfa-8198	61	40	development	development	NOUN
cjfa-8198	61	41	,	,	PUNCT
cjfa-8198	61	42	patents	patent	NOUN
cjfa-8198	61	43	,	,	PUNCT
cjfa-8198	61	44	etc	etc	X
cjfa-8198	61	45	.	.	X
cjfa-8198	61	46	,	,	PUNCT
cjfa-8198	61	47	employees	employee	NOUN
cjfa-8198	61	48	’	’	PART
cjfa-8198	61	49	knowledge	knowledge	NOUN
cjfa-8198	61	50	depreciation	depreciation	NOUN
cjfa-8198	61	51	,	,	PUNCT
cjfa-8198	61	52	asset	asset	NOUN
cjfa-8198	61	53	’s	’s	PART
cjfa-8198	61	54	value	value	NOUN
cjfa-8198	61	55	,	,	PUNCT
cjfa-8198	61	56	physical	physical	ADJ
cjfa-8198	61	57	and	and	CCONJ
cjfa-8198	61	58	economic	economic	ADJ
cjfa-8198	61	59	depreciation	depreciation	NOUN
cjfa-8198	61	60	,	,	PUNCT
cjfa-8198	61	61	useful	useful	ADJ
cjfa-8198	61	62	life	life	NOUN
cjfa-8198	61	63	of	of	ADP
cjfa-8198	61	64	assets	asset	NOUN
cjfa-8198	61	65	,	,	PUNCT
cjfa-8198	61	66	productive	productive	ADJ
cjfa-8198	61	67	assets	asset	NOUN
cjfa-8198	61	68	.	.	PUNCT
cjfa-8198	62	1	s	s	PART
cjfa-8198	62	2	o	o	X
cjfa-8198	62	3	u	u	NOUN
cjfa-8198	62	4	r	r	NOUN
cjfa-8198	62	5	c	c	NOUN
cjfa-8198	62	6	e	e	NOUN
cjfa-8198	62	7	:	:	PUNCT
cjfa-8198	62	8	the	the	DET
cjfa-8198	62	9	author	author	NOUN
cjfa-8198	62	10	’s	’s	PART
cjfa-8198	62	11	own	own	ADJ
cjfa-8198	62	12	study	study	NOUN
cjfa-8198	62	13	.	.	PUNCT
cjfa-8198	63	1	the	the	DET
cjfa-8198	63	2	results	result	NOUN
cjfa-8198	63	3	of	of	ADP
cjfa-8198	63	4	study	study	NOUN
cjfa-8198	63	5	of	of	ADP
cjfa-8198	63	6	foreign	foreign	ADJ
cjfa-8198	63	7	researchers	researcher	NOUN
cjfa-8198	63	8	’	'	PUNCT
cjfa-8198	63	9	opinions	opinion	NOUN
cjfa-8198	63	10	reveal	reveal	VERB
cjfa-8198	63	11	that	that	SCONJ
cjfa-8198	63	12	depreciation/	depreciation/	NUM
cjfa-8198	63	13	amortization	amortization	NOUN
cjfa-8198	63	14	of	of	ADP
cjfa-8198	63	15	long	long	ADV
cjfa-8198	63	16	-	-	PUNCT
cjfa-8198	63	17	lived	live	VERB
cjfa-8198	63	18	non	non	ADJ
cjfa-8198	63	19	-	-	ADJ
cjfa-8198	63	20	financial	financial	ADJ
cjfa-8198	63	21	assets	asset	NOUN
cjfa-8198	63	22	can	can	AUX
cjfa-8198	63	23	influence	influence	VERB
cjfa-8198	63	24	results	result	NOUN
cjfa-8198	63	25	in	in	ADP
cjfa-8198	63	26	financial	financial	ADJ
cjfa-8198	63	27	statements	statement	NOUN
cjfa-8198	63	28	of	of	ADP
cjfa-8198	63	29	companies	company	NOUN
cjfa-8198	63	30	operating	operate	VERB
cjfa-8198	63	31	in	in	ADP
cjfa-8198	63	32	various	various	ADJ
cjfa-8198	63	33	industries	industry	NOUN
cjfa-8198	63	34	.	.	PUNCT
cjfa-8198	64	1	also	also	ADV
cjfa-8198	64	2	,	,	PUNCT
cjfa-8198	64	3	it	it	PRON
cjfa-8198	64	4	gives	give	VERB
cjfa-8198	64	5	ieva	ieva	PROPN
cjfa-8198	64	6	kozlovska96	kozlovska96	PROPN
cjfa-8198	64	7	possibility	possibility	NOUN
cjfa-8198	64	8	for	for	SCONJ
cjfa-8198	64	9	the	the	DET
cjfa-8198	64	10	company	company	NOUN
cjfa-8198	64	11	’s	’s	PART
cjfa-8198	64	12	management	management	NOUN
cjfa-8198	64	13	to	to	PART
cjfa-8198	64	14	manipulate	manipulate	VERB
cjfa-8198	64	15	with	with	ADP
cjfa-8198	64	16	the	the	DET
cjfa-8198	64	17	depreciation/	depreciation/	NUM
cjfa-8198	64	18	amortization	amortization	NOUN
cjfa-8198	64	19	expenses	expense	NOUN
cjfa-8198	64	20	in	in	ADP
cjfa-8198	64	21	order	order	NOUN
cjfa-8198	64	22	to	to	PART
cjfa-8198	64	23	reflect	reflect	VERB
cjfa-8198	64	24	higher	high	ADJ
cjfa-8198	64	25	or	or	CCONJ
cjfa-8198	64	26	lower	low	ADJ
cjfa-8198	64	27	net	net	ADJ
cjfa-8198	64	28	income	income	NOUN
cjfa-8198	64	29	per	per	ADP
cjfa-8198	64	30	particular	particular	ADJ
cjfa-8198	64	31	period	period	NOUN
cjfa-8198	64	32	.	.	PUNCT
cjfa-8198	65	1	it	it	PRON
cjfa-8198	65	2	is	be	AUX
cjfa-8198	65	3	possible	possible	ADJ
cjfa-8198	65	4	to	to	PART
cjfa-8198	65	5	do	do	VERB
cjfa-8198	65	6	by	by	ADP
cjfa-8198	65	7	changing	change	VERB
cjfa-8198	65	8	depreciation/	depreciation/	NUM
cjfa-8198	65	9	amortization	amortization	NOUN
cjfa-8198	65	10	method	method	NOUN
cjfa-8198	65	11	,	,	PUNCT
cjfa-8198	65	12	increasing	increase	VERB
cjfa-8198	65	13	or	or	CCONJ
cjfa-8198	65	14	decreasing	decrease	VERB
cjfa-8198	65	15	useful	useful	ADJ
cjfa-8198	65	16	life	life	NOUN
cjfa-8198	65	17	of	of	ADP
cjfa-8198	65	18	these	these	DET
cjfa-8198	65	19	assets	asset	NOUN
cjfa-8198	65	20	,	,	PUNCT
cjfa-8198	65	21	etc	etc	X
cjfa-8198	65	22	.	.	X
cjfa-8198	66	1	therefore	therefore	ADV
cjfa-8198	66	2	,	,	PUNCT
cjfa-8198	66	3	it	it	PRON
cjfa-8198	66	4	is	be	AUX
cjfa-8198	66	5	important	important	ADJ
cjfa-8198	66	6	to	to	PART
cjfa-8198	66	7	report	report	VERB
cjfa-8198	66	8	relating	relate	VERB
cjfa-8198	66	9	information	information	NOUN
cjfa-8198	66	10	correctly	correctly	ADV
cjfa-8198	66	11	and	and	CCONJ
cjfa-8198	66	12	in	in	ADP
cjfa-8198	66	13	accordance	accordance	NOUN
cjfa-8198	66	14	with	with	ADP
cjfa-8198	66	15	respective	respective	ADJ
cjfa-8198	66	16	accounting	accounting	NOUN
cjfa-8198	66	17	and	and	CCONJ
cjfa-8198	66	18	reporting	reporting	NOUN
cjfa-8198	66	19	regulations	regulation	NOUN
cjfa-8198	66	20	.	.	PUNCT
cjfa-8198	67	1	the	the	DET
cjfa-8198	67	2	author	author	NOUN
cjfa-8198	67	3	can	can	AUX
cjfa-8198	67	4	agree	agree	VERB
cjfa-8198	67	5	with	with	ADP
cjfa-8198	67	6	the	the	DET
cjfa-8198	67	7	conclusion	conclusion	NOUN
cjfa-8198	67	8	drawn	draw	VERB
cjfa-8198	67	9	by	by	ADP
cjfa-8198	67	10	jackson	jackson	PROPN
cjfa-8198	67	11	et	et	PROPN
cjfa-8198	67	12	al	al	PROPN
cjfa-8198	67	13	.	.	PROPN
cjfa-8198	68	1	in	in	ADP
cjfa-8198	68	2	2008	2008	NUM
cjfa-8198	68	3	that	that	SCONJ
cjfa-8198	68	4	the	the	DET
cjfa-8198	68	5	choice	choice	NOUN
cjfa-8198	68	6	of	of	ADP
cjfa-8198	68	7	the	the	DET
cjfa-8198	68	8	depreciation	depreciation	NOUN
cjfa-8198	68	9	method	method	NOUN
cjfa-8198	68	10	of	of	ADP
cjfa-8198	68	11	long	long	ADV
cjfa-8198	68	12	-	-	PUNCT
cjfa-8198	68	13	lived	live	VERB
cjfa-8198	68	14	non	non	ADJ
cjfa-8198	68	15	-	-	ADJ
cjfa-8198	68	16	financial	financial	ADJ
cjfa-8198	68	17	assets	asset	NOUN
cjfa-8198	68	18	does	do	AUX
cjfa-8198	68	19	have	have	VERB
cjfa-8198	68	20	significant	significant	ADJ
cjfa-8198	68	21	effect	effect	NOUN
cjfa-8198	68	22	on	on	ADP
cjfa-8198	68	23	capital	capital	NOUN
cjfa-8198	68	24	investment	investment	NOUN
cjfa-8198	68	25	decisions	decision	NOUN
cjfa-8198	68	26	made	make	VERB
cjfa-8198	68	27	by	by	ADP
cjfa-8198	68	28	the	the	DET
cjfa-8198	68	29	company	company	NOUN
cjfa-8198	68	30	’s	’s	PART
cjfa-8198	68	31	non	non	ADJ
cjfa-8198	68	32	-	-	ADJ
cjfa-8198	68	33	executive	executive	ADJ
cjfa-8198	68	34	and	and	CCONJ
cjfa-8198	68	35	other	other	ADJ
cjfa-8198	68	36	managers	manager	NOUN
cjfa-8198	68	37	or	or	CCONJ
cjfa-8198	68	38	even	even	ADV
cjfa-8198	68	39	shareholders	shareholder	NOUN
cjfa-8198	68	40	.	.	PUNCT
cjfa-8198	69	1	also	also	ADV
cjfa-8198	69	2	,	,	PUNCT
cjfa-8198	69	3	author	author	NOUN
cjfa-8198	69	4	agrees	agree	VERB
cjfa-8198	69	5	with	with	ADP
cjfa-8198	69	6	conclusion	conclusion	NOUN
cjfa-8198	69	7	drawn	draw	VERB
cjfa-8198	69	8	by	by	ADP
cjfa-8198	69	9	ilincuta	ilincuta	PROPN
cjfa-8198	69	10	et	et	PROPN
cjfa-8198	69	11	al	al	PROPN
cjfa-8198	69	12	.	.	PROPN
cjfa-8198	70	1	in	in	ADP
cjfa-8198	70	2	2008	2008	NUM
cjfa-8198	70	3	that	that	SCONJ
cjfa-8198	70	4	depreciation	depreciation	NOUN
cjfa-8198	70	5	policy	policy	NOUN
cjfa-8198	70	6	of	of	ADP
cjfa-8198	70	7	long	long	ADV
cjfa-8198	70	8	-	-	PUNCT
cjfa-8198	70	9	lived	live	VERB
cjfa-8198	70	10	non	non	ADJ
cjfa-8198	70	11	-	-	ADJ
cjfa-8198	70	12	financial	financial	ADJ
cjfa-8198	70	13	assets	asset	NOUN
cjfa-8198	70	14	and	and	CCONJ
cjfa-8198	70	15	its	its	PRON
cjfa-8198	70	16	calculation	calculation	NOUN
cjfa-8198	70	17	methods	method	NOUN
cjfa-8198	70	18	do	do	AUX
cjfa-8198	70	19	have	have	VERB
cjfa-8198	70	20	significant	significant	ADJ
cjfa-8198	70	21	influence	influence	NOUN
cjfa-8198	70	22	over	over	ADP
cjfa-8198	70	23	various	various	ADJ
cjfa-8198	70	24	investment	investment	NOUN
cjfa-8198	70	25	decisions	decision	NOUN
cjfa-8198	70	26	taken	take	VERB
cjfa-8198	70	27	by	by	ADP
cjfa-8198	70	28	companies	company	NOUN
cjfa-8198	70	29	’	'	PUNCT
cjfa-8198	70	30	management	management	NOUN
cjfa-8198	70	31	and	and	CCONJ
cjfa-8198	70	32	shareholders	shareholder	NOUN
cjfa-8198	70	33	.	.	PUNCT
cjfa-8198	71	1	and	and	CCONJ
cjfa-8198	71	2	that	that	SCONJ
cjfa-8198	71	3	this	this	DET
cjfa-8198	71	4	depreciation	depreciation	NOUN
cjfa-8198	71	5	method	method	NOUN
cjfa-8198	71	6	has	have	AUX
cjfa-8198	71	7	been	be	AUX
cjfa-8198	71	8	selected	select	VERB
cjfa-8198	71	9	based	base	VERB
cjfa-8198	71	10	on	on	ADP
cjfa-8198	71	11	the	the	DET
cjfa-8198	71	12	company	company	NOUN
cjfa-8198	71	13	’s	’s	PART
cjfa-8198	71	14	financial	financial	ADJ
cjfa-8198	71	15	policy	policy	NOUN
cjfa-8198	71	16	and	and	CCONJ
cjfa-8198	71	17	available	available	ADJ
cjfa-8198	71	18	amount	amount	NOUN
cjfa-8198	71	19	of	of	ADP
cjfa-8198	71	20	financial	financial	ADJ
cjfa-8198	71	21	resources	resource	NOUN
cjfa-8198	71	22	to	to	PART
cjfa-8198	71	23	be	be	AUX
cjfa-8198	71	24	invested	invest	VERB
cjfa-8198	71	25	by	by	ADP
cjfa-8198	71	26	(	(	PUNCT
cjfa-8198	71	27	ilincuta	ilincuta	ADJ
cjfa-8198	71	28	2008	2008	NUM
cjfa-8198	71	29	)	)	PUNCT
cjfa-8198	71	30	.	.	PUNCT
cjfa-8198	72	1	based	base	VERB
cjfa-8198	72	2	on	on	ADP
cjfa-8198	72	3	theoretical	theoretical	ADJ
cjfa-8198	72	4	research	research	NOUN
cjfa-8198	72	5	author	author	NOUN
cjfa-8198	72	6	concludes	conclude	VERB
cjfa-8198	72	7	the	the	DET
cjfa-8198	72	8	following	follow	VERB
cjfa-8198	72	9	:	:	PUNCT
cjfa-8198	72	10	■	■	PUNCT
cjfa-8198	72	11	the	the	DET
cjfa-8198	72	12	author	author	NOUN
cjfa-8198	72	13	thinks	think	VERB
cjfa-8198	72	14	that	that	SCONJ
cjfa-8198	72	15	there	there	PRON
cjfa-8198	72	16	is	be	VERB
cjfa-8198	72	17	no	no	DET
cjfa-8198	72	18	such	such	DET
cjfa-8198	72	19	a	a	DET
cjfa-8198	72	20	method	method	NOUN
cjfa-8198	72	21	–	–	PUNCT
cjfa-8198	72	22	the	the	DET
cjfa-8198	72	23	best	good	ADJ
cjfa-8198	72	24	method	method	NOUN
cjfa-8198	72	25	that	that	PRON
cjfa-8198	72	26	could	could	AUX
cjfa-8198	72	27	be	be	AUX
cjfa-8198	72	28	applied	apply	VERB
cjfa-8198	72	29	in	in	ADP
cjfa-8198	72	30	all	all	DET
cjfa-8198	72	31	companies	company	NOUN
cjfa-8198	72	32	,	,	PUNCT
cjfa-8198	72	33	because	because	SCONJ
cjfa-8198	72	34	:	:	PUNCT
cjfa-8198	72	35	■	■	PUNCT
cjfa-8198	72	36	there	there	PRON
cjfa-8198	72	37	is	be	VERB
cjfa-8198	72	38	no	no	DET
cjfa-8198	72	39	such	such	DET
cjfa-8198	72	40	a	a	DET
cjfa-8198	72	41	one	one	NUM
cjfa-8198	72	42	basic	basic	ADJ
cjfa-8198	72	43	or	or	CCONJ
cjfa-8198	72	44	the	the	DET
cjfa-8198	72	45	most	most	ADV
cjfa-8198	72	46	suitable	suitable	ADJ
cjfa-8198	72	47	depreciation	depreciation	NOUN
cjfa-8198	72	48	method	method	NOUN
cjfa-8198	72	49	to	to	PART
cjfa-8198	72	50	be	be	AUX
cjfa-8198	72	51	applied	apply	VERB
cjfa-8198	72	52	in	in	ADP
cjfa-8198	72	53	all	all	DET
cjfa-8198	72	54	companies	company	NOUN
cjfa-8198	72	55	;	;	PUNCT
cjfa-8198	72	56	the	the	DET
cjfa-8198	72	57	method	method	NOUN
cjfa-8198	72	58	effective	effective	ADJ
cjfa-8198	72	59	for	for	ADP
cjfa-8198	72	60	one	one	NUM
cjfa-8198	72	61	company	company	NOUN
cjfa-8198	72	62	could	could	AUX
cjfa-8198	72	63	be	be	AUX
cjfa-8198	72	64	ineffective	ineffective	ADJ
cjfa-8198	72	65	for	for	ADP
cjfa-8198	72	66	the	the	DET
cjfa-8198	72	67	other	other	ADJ
cjfa-8198	72	68	one	one	NOUN
cjfa-8198	72	69	;	;	PUNCT
cjfa-8198	72	70	■	■	PUNCT
cjfa-8198	72	71	there	there	PRON
cjfa-8198	72	72	are	be	VERB
cjfa-8198	72	73	plenty	plenty	NOUN
cjfa-8198	72	74	of	of	ADP
cjfa-8198	72	75	factors	factor	NOUN
cjfa-8198	72	76	influencing	influence	VERB
cjfa-8198	72	77	the	the	DET
cjfa-8198	72	78	effectiveness	effectiveness	NOUN
cjfa-8198	72	79	of	of	ADP
cjfa-8198	72	80	method	method	NOUN
cjfa-8198	72	81	selected	select	VERB
cjfa-8198	72	82	by	by	ADP
cjfa-8198	72	83	the	the	DET
cjfa-8198	72	84	particular	particular	ADJ
cjfa-8198	72	85	company	company	NOUN
cjfa-8198	72	86	–	–	PUNCT
cjfa-8198	72	87	amount	amount	NOUN
cjfa-8198	72	88	of	of	ADP
cjfa-8198	72	89	long	long	ADV
cjfa-8198	72	90	-	-	PUNCT
cjfa-8198	72	91	lived	live	VERB
cjfa-8198	72	92	non	non	ADJ
cjfa-8198	72	93	-	-	ADJ
cjfa-8198	72	94	financial	financial	ADJ
cjfa-8198	72	95	asset	asset	NOUN
cjfa-8198	72	96	depreciation/	depreciation/	NUM
cjfa-8198	72	97	amortization	amortization	NOUN
cjfa-8198	72	98	expense	expense	NOUN
cjfa-8198	72	99	to	to	ADP
cjfa-8198	72	100	other	other	ADJ
cjfa-8198	72	101	expenses	expense	NOUN
cjfa-8198	72	102	and	and	CCONJ
cjfa-8198	72	103	income	income	NOUN
cjfa-8198	72	104	,	,	PUNCT
cjfa-8198	72	105	proportion	proportion	NOUN
cjfa-8198	72	106	of	of	ADP
cjfa-8198	72	107	the	the	DET
cjfa-8198	72	108	total	total	ADJ
cjfa-8198	72	109	amount	amount	NOUN
cjfa-8198	72	110	of	of	ADP
cjfa-8198	72	111	assets	asset	NOUN
cjfa-8198	72	112	to	to	PART
cjfa-8198	72	113	be	be	AUX
cjfa-8198	72	114	depreciated	depreciate	VERB
cjfa-8198	72	115	to	to	ADP
cjfa-8198	72	116	total	total	ADJ
cjfa-8198	72	117	assets	asset	NOUN
cjfa-8198	72	118	reflected	reflect	VERB
cjfa-8198	72	119	in	in	ADP
cjfa-8198	72	120	company	company	NOUN
cjfa-8198	72	121	’s	’s	PART
cjfa-8198	72	122	balance	balance	NOUN
cjfa-8198	72	123	sheet	sheet	NOUN
cjfa-8198	72	124	;	;	PUNCT
cjfa-8198	72	125	■	■	PUNCT
cjfa-8198	72	126	units	unit	NOUN
cjfa-8198	72	127	in	in	ADP
cjfa-8198	72	128	which	which	PRON
cjfa-8198	72	129	the	the	DET
cjfa-8198	72	130	useful	useful	ADJ
cjfa-8198	72	131	life	life	NOUN
cjfa-8198	72	132	of	of	ADP
cjfa-8198	72	133	asset	asset	NOUN
cjfa-8198	72	134	to	to	PART
cjfa-8198	72	135	be	be	AUX
cjfa-8198	72	136	depreciated	depreciate	VERB
cjfa-8198	72	137	has	have	AUX
cjfa-8198	72	138	been	be	AUX
cjfa-8198	72	139	expressed	express	VERB
cjfa-8198	72	140	;	;	PUNCT
cjfa-8198	72	141	■	■	PUNCT
cjfa-8198	72	142	the	the	DET
cjfa-8198	72	143	principal	principal	NOUN
cjfa-8198	72	144	by	by	ADP
cjfa-8198	72	145	use	use	NOUN
cjfa-8198	72	146	of	of	ADP
cjfa-8198	72	147	which	which	PRON
cjfa-8198	72	148	the	the	DET
cjfa-8198	72	149	useful	useful	ADJ
cjfa-8198	72	150	life	life	NOUN
cjfa-8198	72	151	of	of	ADP
cjfa-8198	72	152	assets	asset	NOUN
cjfa-8198	72	153	should	should	AUX
cjfa-8198	72	154	be	be	AUX
cjfa-8198	72	155	divided	divide	VERB
cjfa-8198	72	156	into	into	ADP
cjfa-8198	72	157	accounting	accounting	NOUN
cjfa-8198	72	158	periods	period	NOUN
cjfa-8198	72	159	;	;	PUNCT
cjfa-8198	72	160	■	■	PUNCT
cjfa-8198	72	161	length	length	NOUN
cjfa-8198	72	162	of	of	ADP
cjfa-8198	72	163	time	time	NOUN
cjfa-8198	72	164	period	period	NOUN
cjfa-8198	72	165	the	the	DET
cjfa-8198	72	166	asset	asset	NOUN
cjfa-8198	72	167	will	will	AUX
cjfa-8198	72	168	be	be	AUX
cjfa-8198	72	169	used	use	VERB
cjfa-8198	72	170	in	in	ADP
cjfa-8198	72	171	company	company	NOUN
cjfa-8198	72	172	’s	’s	PART
cjfa-8198	72	173	business	business	NOUN
cjfa-8198	72	174	;	;	PUNCT
cjfa-8198	72	175	■	■	PUNCT
cjfa-8198	72	176	scrap	scrap	NOUN
cjfa-8198	72	177	value	value	NOUN
cjfa-8198	72	178	of	of	ADP
cjfa-8198	72	179	assets	asset	NOUN
cjfa-8198	72	180	.	.	PUNCT
cjfa-8198	73	1	the	the	DET
cjfa-8198	73	2	author	author	NOUN
cjfa-8198	73	3	thinks	think	VERB
cjfa-8198	73	4	that	that	SCONJ
cjfa-8198	73	5	it	it	PRON
cjfa-8198	73	6	is	be	AUX
cjfa-8198	73	7	possible	possible	ADJ
cjfa-8198	73	8	that	that	SCONJ
cjfa-8198	73	9	based	base	VERB
cjfa-8198	73	10	on	on	ADP
cjfa-8198	73	11	application	application	NOUN
cjfa-8198	73	12	of	of	ADP
cjfa-8198	73	13	definite	definite	ADJ
cjfa-8198	73	14	depreciation/	depreciation/	NUM
cjfa-8198	73	15	amortization	amortization	NOUN
cjfa-8198	73	16	methods	method	NOUN
cjfa-8198	73	17	company	company	NOUN
cjfa-8198	73	18	’s	’s	PART
cjfa-8198	73	19	management	management	NOUN
cjfa-8198	73	20	and	and	CCONJ
cjfa-8198	73	21	shareholders	shareholder	NOUN
cjfa-8198	73	22	can	can	AUX
cjfa-8198	73	23	take	take	VERB
cjfa-8198	73	24	completely	completely	ADV
cjfa-8198	73	25	different	different	ADJ
cjfa-8198	73	26	decisions	decision	NOUN
cjfa-8198	73	27	for	for	ADP
cjfa-8198	73	28	asset	asset	NOUN
cjfa-8198	73	29	replacement	replacement	NOUN
cjfa-8198	73	30	or	or	CCONJ
cjfa-8198	73	31	even	even	ADV
cjfa-8198	73	32	various	various	ADJ
cjfa-8198	73	33	capital	capital	NOUN
cjfa-8198	73	34	investment	investment	NOUN
cjfa-8198	73	35	decisions	decision	NOUN
cjfa-8198	73	36	.	.	PUNCT
cjfa-8198	74	1	by	by	ADP
cjfa-8198	74	2	example	example	NOUN
cjfa-8198	74	3	,	,	PUNCT
cjfa-8198	74	4	the	the	DET
cjfa-8198	74	5	straight	straight	ADJ
cjfa-8198	74	6	-	-	PUNCT
cjfa-8198	74	7	line	line	NOUN
cjfa-8198	74	8	method	method	NOUN
cjfa-8198	74	9	is	be	AUX
cjfa-8198	74	10	not	not	PART
cjfa-8198	74	11	reflecting	reflect	VERB
cjfa-8198	74	12	real	real	ADJ
cjfa-8198	74	13	usage	usage	NOUN
cjfa-8198	74	14	of	of	ADP
cjfa-8198	74	15	the	the	DET
cjfa-8198	74	16	definite	definite	ADJ
cjfa-8198	74	17	long	long	ADJ
cjfa-8198	74	18	-	-	PUNCT
cjfa-8198	74	19	term	term	NOUN
cjfa-8198	74	20	asset	asset	NOUN
cjfa-8198	74	21	as	as	SCONJ
cjfa-8198	74	22	it	it	PRON
cjfa-8198	74	23	could	could	AUX
cjfa-8198	74	24	be	be	AUX
cjfa-8198	74	25	with	with	ADP
cjfa-8198	74	26	units	unit	NOUN
cjfa-8198	74	27	’	'	PUNCT
cjfa-8198	74	28	the	the	DET
cjfa-8198	74	29	impact	impact	NOUN
cjfa-8198	74	30	of	of	ADP
cjfa-8198	74	31	long	long	ADV
cjfa-8198	74	32	-	-	PUNCT
cjfa-8198	74	33	lived	live	VERB
cjfa-8198	74	34	non	non	ADJ
cjfa-8198	74	35	-	-	ADJ
cjfa-8198	74	36	financial	financial	ADJ
cjfa-8198	74	37	…	…	PUNCT
cjfa-8198	74	38	97	97	NUM
cjfa-8198	74	39	production	production	NOUN
cjfa-8198	74	40	method	method	NOUN
cjfa-8198	74	41	.	.	PUNCT
cjfa-8198	75	1	especially	especially	ADV
cjfa-8198	75	2	crucial	crucial	ADJ
cjfa-8198	75	3	it	it	PRON
cjfa-8198	75	4	is	be	AUX
cjfa-8198	75	5	due	due	ADJ
cjfa-8198	75	6	to	to	ADP
cjfa-8198	75	7	nowadays	nowadays	ADV
cjfa-8198	75	8	global	global	ADJ
cjfa-8198	75	9	economic	economic	ADJ
cjfa-8198	75	10	situation	situation	NOUN
cjfa-8198	75	11	.	.	PUNCT
cjfa-8198	76	1	in	in	ADP
cjfa-8198	76	2	the	the	DET
cjfa-8198	76	3	author	author	NOUN
cjfa-8198	76	4	’s	’s	PART
cjfa-8198	76	5	opinion	opinion	NOUN
cjfa-8198	76	6	before	before	SCONJ
cjfa-8198	76	7	company	company	NOUN
cjfa-8198	76	8	’s	’s	PART
cjfa-8198	76	9	management	management	NOUN
cjfa-8198	76	10	selects	select	VERB
cjfa-8198	76	11	the	the	DET
cjfa-8198	76	12	most	most	ADV
cjfa-8198	76	13	appropriate	appropriate	ADJ
cjfa-8198	76	14	depreciation/	depreciation/	NUM
cjfa-8198	76	15	amortization	amortization	NOUN
cjfa-8198	76	16	method	method	NOUN
cjfa-8198	76	17	it	it	PRON
cjfa-8198	76	18	is	be	AUX
cjfa-8198	76	19	necessary	necessary	ADJ
cjfa-8198	76	20	to	to	PART
cjfa-8198	76	21	take	take	VERB
cjfa-8198	76	22	into	into	ADP
cjfa-8198	76	23	account	account	NOUN
cjfa-8198	76	24	following	follow	VERB
cjfa-8198	76	25	criteria	criterion	NOUN
cjfa-8198	76	26	–	–	PUNCT
cjfa-8198	76	27	industry	industry	NOUN
cjfa-8198	76	28	company	company	NOUN
cjfa-8198	76	29	operates	operate	VERB
cjfa-8198	76	30	,	,	PUNCT
cjfa-8198	76	31	type	type	NOUN
cjfa-8198	76	32	of	of	ADP
cjfa-8198	76	33	long	long	ADV
cjfa-8198	76	34	-	-	PUNCT
cjfa-8198	76	35	lived	live	VERB
cjfa-8198	76	36	nonfinancial	nonfinancial	ADJ
cjfa-8198	76	37	assets	asset	NOUN
cjfa-8198	76	38	,	,	PUNCT
cjfa-8198	76	39	economic	economic	ADJ
cjfa-8198	76	40	situation	situation	NOUN
cjfa-8198	76	41	of	of	ADP
cjfa-8198	76	42	the	the	DET
cjfa-8198	76	43	company	company	NOUN
cjfa-8198	76	44	,	,	PUNCT
cjfa-8198	76	45	situation/	situation/	NUM
cjfa-8198	76	46	legislation	legislation	NOUN
cjfa-8198	76	47	,	,	PUNCT
cjfa-8198	76	48	etc	etc	X
cjfa-8198	76	49	.	.	X
cjfa-8198	76	50	in	in	ADP
cjfa-8198	76	51	the	the	DET
cjfa-8198	76	52	country	country	NOUN
cjfa-8198	76	53	it	it	PRON
cjfa-8198	76	54	operates	operate	VERB
cjfa-8198	76	55	in	in	ADP
cjfa-8198	76	56	,	,	PUNCT
cjfa-8198	76	57	global	global	ADJ
cjfa-8198	76	58	economic	economic	ADJ
cjfa-8198	76	59	situation	situation	NOUN
cjfa-8198	76	60	,	,	PUNCT
cjfa-8198	76	61	company	company	NOUN
cjfa-8198	76	62	’s	’s	PART
cjfa-8198	76	63	investment	investment	NOUN
cjfa-8198	76	64	strategies	strategy	NOUN
cjfa-8198	76	65	,	,	PUNCT
cjfa-8198	76	66	possibilities	possibility	NOUN
cjfa-8198	76	67	,	,	PUNCT
cjfa-8198	76	68	useful	useful	ADJ
cjfa-8198	76	69	life	life	NOUN
cjfa-8198	76	70	of	of	ADP
cjfa-8198	76	71	the	the	DET
cjfa-8198	76	72	asset	asset	NOUN
cjfa-8198	76	73	,	,	PUNCT
cjfa-8198	76	74	asset	asset	NOUN
cjfa-8198	76	75	’s	’s	PART
cjfa-8198	76	76	depreciable/	depreciable/	NUM
cjfa-8198	76	77	amortizable	amortizable	ADJ
cjfa-8198	76	78	amount	amount	NOUN
cjfa-8198	76	79	.	.	PUNCT
cjfa-8198	77	1	however	however	ADV
cjfa-8198	77	2	company	company	NOUN
cjfa-8198	77	3	’s	’s	PART
cjfa-8198	77	4	management	management	NOUN
cjfa-8198	77	5	and	and	CCONJ
cjfa-8198	77	6	shareholders	shareholder	NOUN
cjfa-8198	77	7	or	or	CCONJ
cjfa-8198	77	8	even	even	ADV
cjfa-8198	77	9	financial	financial	ADJ
cjfa-8198	77	10	analysts	analyst	NOUN
cjfa-8198	77	11	should	should	AUX
cjfa-8198	77	12	regularly	regularly	ADV
cjfa-8198	77	13	evaluate	evaluate	VERB
cjfa-8198	77	14	the	the	DET
cjfa-8198	77	15	potential	potential	ADJ
cjfa-8198	77	16	risk	risk	NOUN
cjfa-8198	77	17	of	of	ADP
cjfa-8198	77	18	obsolescence	obsolescence	NOUN
cjfa-8198	77	19	of	of	ADP
cjfa-8198	77	20	long	long	ADV
cjfa-8198	77	21	-	-	PUNCT
cjfa-8198	77	22	lived	live	VERB
cjfa-8198	77	23	non	non	ADJ
cjfa-8198	77	24	-	-	ADJ
cjfa-8198	77	25	financial	financial	ADJ
cjfa-8198	77	26	assets	asset	NOUN
cjfa-8198	77	27	belonging	belong	VERB
cjfa-8198	77	28	to	to	ADP
cjfa-8198	77	29	the	the	DET
cjfa-8198	77	30	particular	particular	ADJ
cjfa-8198	77	31	company	company	NOUN
cjfa-8198	77	32	.	.	PUNCT
cjfa-8198	78	1	effective	effective	ADJ
cjfa-8198	78	2	way	way	NOUN
cjfa-8198	78	3	how	how	SCONJ
cjfa-8198	78	4	to	to	PART
cjfa-8198	78	5	do	do	VERB
cjfa-8198	78	6	it	it	PRON
cjfa-8198	78	7	is	be	AUX
cjfa-8198	78	8	by	by	ADP
cjfa-8198	78	9	use	use	NOUN
cjfa-8198	78	10	of	of	ADP
cjfa-8198	78	11	financial	financial	ADJ
cjfa-8198	78	12	statements	statement	NOUN
cjfa-8198	78	13	–	–	PUNCT
cjfa-8198	78	14	information	information	NOUN
cjfa-8198	78	15	about	about	ADP
cjfa-8198	78	16	value	value	NOUN
cjfa-8198	78	17	of	of	ADP
cjfa-8198	78	18	these	these	DET
cjfa-8198	78	19	assets	asset	NOUN
cjfa-8198	78	20	and	and	CCONJ
cjfa-8198	78	21	its	its	PRON
cjfa-8198	78	22	accumulated	accumulate	VERB
cjfa-8198	78	23	depreciation	depreciation	NOUN
cjfa-8198	78	24	,	,	PUNCT
cjfa-8198	78	25	by	by	ADP
cjfa-8198	78	26	example	example	NOUN
cjfa-8198	78	27	,	,	PUNCT
cjfa-8198	78	28	average	average	ADJ
cjfa-8198	78	29	age	age	NOUN
cjfa-8198	78	30	or	or	CCONJ
cjfa-8198	78	31	average	average	ADJ
cjfa-8198	78	32	useful	useful	ADJ
cjfa-8198	78	33	life	life	NOUN
cjfa-8198	78	34	.	.	PUNCT
cjfa-8198	79	1	also	also	ADV
cjfa-8198	79	2	,	,	PUNCT
cjfa-8198	79	3	these	these	DET
cjfa-8198	79	4	ratios	ratio	NOUN
cjfa-8198	79	5	helps	help	VERB
cjfa-8198	79	6	to	to	PART
cjfa-8198	79	7	identify	identify	VERB
cjfa-8198	79	8	situations	situation	NOUN
cjfa-8198	79	9	the	the	DET
cjfa-8198	79	10	company	company	NOUN
cjfa-8198	79	11	’s	’s	PART
cjfa-8198	79	12	management	management	NOUN
cjfa-8198	79	13	trying	try	VERB
cjfa-8198	79	14	manipulating	manipulate	VERB
cjfa-8198	79	15	with	with	ADP
cjfa-8198	79	16	the	the	DET
cjfa-8198	79	17	net	net	ADJ
cjfa-8198	79	18	income	income	NOUN
cjfa-8198	79	19	per	per	ADP
cjfa-8198	79	20	particular	particular	ADJ
cjfa-8198	79	21	period	period	NOUN
cjfa-8198	79	22	by	by	ADP
cjfa-8198	79	23	increasing/	increasing/	NUM
cjfa-8198	79	24	decreasing	decrease	VERB
cjfa-8198	79	25	depreciation/	depreciation/	NUM
cjfa-8198	79	26	amortization	amortization	NOUN
cjfa-8198	79	27	expenses	expense	NOUN
cjfa-8198	79	28	by	by	ADP
cjfa-8198	79	29	changing	change	VERB
cjfa-8198	79	30	depreciation	depreciation	NOUN
cjfa-8198	79	31	method	method	NOUN
cjfa-8198	79	32	,	,	PUNCT
cjfa-8198	79	33	increasing/	increasing/	NUM
cjfa-8198	79	34	decreasing	decrease	VERB
cjfa-8198	79	35	period	period	NOUN
cjfa-8198	79	36	of	of	ADP
cjfa-8198	79	37	an	an	DET
cjfa-8198	79	38	asset	asset	NOUN
cjfa-8198	79	39	’s	’s	PART
cjfa-8198	79	40	useful	useful	ADJ
cjfa-8198	79	41	life	life	NOUN
cjfa-8198	79	42	,	,	PUNCT
cjfa-8198	79	43	and	and	CCONJ
cjfa-8198	79	44	decide	decide	VERB
cjfa-8198	79	45	to	to	PART
cjfa-8198	79	46	capitalize	capitalize	VERB
cjfa-8198	79	47	or	or	CCONJ
cjfa-8198	79	48	not	not	PART
cjfa-8198	79	49	elements	element	NOUN
cjfa-8198	79	50	of	of	ADP
cjfa-8198	79	51	the	the	DET
cjfa-8198	79	52	acquisition	acquisition	NOUN
cjfa-8198	79	53	cost	cost	NOUN
cjfa-8198	79	54	,	,	PUNCT
cjfa-8198	79	55	by	by	ADP
cjfa-8198	79	56	example	example	NOUN
cjfa-8198	79	57	,	,	PUNCT
cjfa-8198	79	58	financial	financial	ADJ
cjfa-8198	79	59	expenses	expense	NOUN
cjfa-8198	79	60	,	,	PUNCT
cjfa-8198	79	61	upgrade	upgrade	NOUN
cjfa-8198	79	62	of	of	ADP
cjfa-8198	79	63	the	the	DET
cjfa-8198	79	64	particular	particular	ADJ
cjfa-8198	79	65	asset	asset	NOUN
cjfa-8198	79	66	.	.	PUNCT
cjfa-8198	80	1	research	research	NOUN
cjfa-8198	80	2	methodology	methodology	NOUN
cjfa-8198	80	3	–	–	PUNCT
cjfa-8198	80	4	review	review	NOUN
cjfa-8198	80	5	of	of	ADP
cjfa-8198	80	6	theory	theory	NOUN
cjfa-8198	80	7	conducted	conduct	VERB
cjfa-8198	80	8	in	in	ADP
cjfa-8198	80	9	the	the	DET
cjfa-8198	80	10	previous	previous	ADJ
cjfa-8198	80	11	section	section	NOUN
cjfa-8198	80	12	allowed	allow	VERB
cjfa-8198	80	13	author	author	NOUN
cjfa-8198	80	14	to	to	PART
cjfa-8198	80	15	form	form	VERB
cjfa-8198	80	16	general	general	ADJ
cjfa-8198	80	17	idea	idea	NOUN
cjfa-8198	80	18	of	of	ADP
cjfa-8198	80	19	interest	interest	NOUN
cjfa-8198	80	20	in	in	ADP
cjfa-8198	80	21	the	the	DET
cjfa-8198	80	22	topic	topic	NOUN
cjfa-8198	80	23	“	"	PUNCT
cjfa-8198	80	24	depreciation/	depreciation/	NUM
cjfa-8198	80	25	amortization	amortization	NOUN
cjfa-8198	80	26	of	of	ADP
cjfa-8198	80	27	long	long	ADV
cjfa-8198	80	28	-	-	PUNCT
cjfa-8198	80	29	lived	live	VERB
cjfa-8198	80	30	non	non	ADJ
cjfa-8198	80	31	-	-	ADJ
cjfa-8198	80	32	financial	financial	ADJ
cjfa-8198	80	33	assets	asset	NOUN
cjfa-8198	80	34	”	"	PUNCT
cjfa-8198	80	35	as	as	ADV
cjfa-8198	80	36	well	well	ADV
cjfa-8198	80	37	as	as	ADP
cjfa-8198	80	38	the	the	DET
cjfa-8198	80	39	extent	extent	NOUN
cjfa-8198	80	40	of	of	ADP
cjfa-8198	80	41	its	its	PRON
cjfa-8198	80	42	development	development	NOUN
cjfa-8198	80	43	in	in	ADP
cjfa-8198	80	44	the	the	DET
cjfa-8198	80	45	scientific	scientific	ADJ
cjfa-8198	80	46	literature	literature	NOUN
cjfa-8198	80	47	formulating	formulate	VERB
cjfa-8198	80	48	two	two	NUM
cjfa-8198	80	49	basic	basic	ADJ
cjfa-8198	80	50	research	research	NOUN
cjfa-8198	80	51	questions	question	NOUN
cjfa-8198	80	52	(	(	PUNCT
cjfa-8198	80	53	rq	rq	NOUN
cjfa-8198	80	54	):	):	PUNCT
cjfa-8198	80	55	1	1	X
cjfa-8198	80	56	.	.	X
cjfa-8198	81	1	what	what	PRON
cjfa-8198	81	2	are	be	AUX
cjfa-8198	81	3	key	key	ADJ
cjfa-8198	81	4	aspects	aspect	NOUN
cjfa-8198	81	5	to	to	PART
cjfa-8198	81	6	be	be	AUX
cjfa-8198	81	7	considered	consider	VERB
cjfa-8198	81	8	analyzing	analyze	VERB
cjfa-8198	81	9	information	information	NOUN
cjfa-8198	81	10	related	relate	VERB
cjfa-8198	81	11	long	long	ADV
cjfa-8198	81	12	-	-	PUNCT
cjfa-8198	81	13	lived	live	VERB
cjfa-8198	81	14	non	non	ADJ
cjfa-8198	81	15	-	-	ADJ
cjfa-8198	81	16	financial	financial	ADJ
cjfa-8198	81	17	assets	asset	NOUN
cjfa-8198	81	18	reflected	reflect	VERB
cjfa-8198	81	19	in	in	ADP
cjfa-8198	81	20	financial	financial	ADJ
cjfa-8198	81	21	statements	statement	NOUN
cjfa-8198	81	22	?	?	PUNCT
cjfa-8198	82	1	2	2	X
cjfa-8198	82	2	.	.	X
cjfa-8198	82	3	what	what	PRON
cjfa-8198	82	4	kind	kind	NOUN
cjfa-8198	82	5	of	of	ADP
cjfa-8198	82	6	issues	issue	NOUN
cjfa-8198	82	7	the	the	DET
cjfa-8198	82	8	company	company	NOUN
cjfa-8198	82	9	should	should	AUX
cjfa-8198	82	10	consider	consider	VERB
cjfa-8198	82	11	selecting	select	VERB
cjfa-8198	82	12	the	the	DET
cjfa-8198	82	13	most	most	ADV
cjfa-8198	82	14	appropriate	appropriate	ADJ
cjfa-8198	82	15	amortization/	amortization/	NUM
cjfa-8198	82	16	depreciation	depreciation	NOUN
cjfa-8198	82	17	method	method	NOUN
cjfa-8198	82	18	of	of	ADP
cjfa-8198	82	19	non	non	ADJ
cjfa-8198	82	20	-	-	ADJ
cjfa-8198	82	21	financial	financial	ADJ
cjfa-8198	82	22	long	long	ADV
cjfa-8198	82	23	-	-	PUNCT
cjfa-8198	82	24	lived	live	VERB
cjfa-8198	82	25	assets	asset	NOUN
cjfa-8198	82	26	?	?	PUNCT
cjfa-8198	83	1	to	to	PART
cjfa-8198	83	2	answer	answer	VERB
cjfa-8198	83	3	rq1	rq1	VERB
cjfa-8198	83	4	and	and	CCONJ
cjfa-8198	83	5	rq2	rq2	NOUN
cjfa-8198	83	6	the	the	DET
cjfa-8198	83	7	author	author	NOUN
cjfa-8198	83	8	decided	decide	VERB
cjfa-8198	83	9	to	to	PART
cjfa-8198	83	10	analyse	analyse	VERB
cjfa-8198	83	11	existing	exist	VERB
cjfa-8198	83	12	approaches	approach	NOUN
cjfa-8198	83	13	and	and	CCONJ
cjfa-8198	83	14	problems	problem	NOUN
cjfa-8198	83	15	in	in	ADP
cjfa-8198	83	16	latvian	latvian	ADJ
cjfa-8198	83	17	companies	company	NOUN
cjfa-8198	83	18	listed	list	VERB
cjfa-8198	83	19	in	in	ADP
cjfa-8198	83	20	baltic	baltic	PROPN
cjfa-8198	83	21	stock	stock	PROPN
cjfa-8198	83	22	exchange	exchange	PROPN
cjfa-8198	83	23	nasdaq	nasdaq	PROPN
cjfa-8198	83	24	.	.	PUNCT
cjfa-8198	84	1	key	key	ADJ
cjfa-8198	84	2	attention	attention	NOUN
cjfa-8198	84	3	was	be	AUX
cjfa-8198	84	4	focused	focus	VERB
cjfa-8198	84	5	on	on	ADP
cjfa-8198	84	6	practical	practical	ADJ
cjfa-8198	84	7	issues	issue	NOUN
cjfa-8198	84	8	relating	relate	VERB
cjfa-8198	84	9	depreciation/	depreciation/	NUM
cjfa-8198	84	10	amortization	amortization	NOUN
cjfa-8198	84	11	methods	method	NOUN
cjfa-8198	84	12	for	for	ADP
cjfa-8198	84	13	long	long	ADV
cjfa-8198	84	14	-	-	PUNCT
cjfa-8198	84	15	lived	live	VERB
cjfa-8198	84	16	non	non	ADJ
cjfa-8198	84	17	-	-	ADJ
cjfa-8198	84	18	financial	financial	ADJ
cjfa-8198	84	19	assets	asset	NOUN
cjfa-8198	84	20	.	.	PUNCT
cjfa-8198	85	1	therefore	therefore	ADV
cjfa-8198	85	2	,	,	PUNCT
cjfa-8198	85	3	before	before	SCONJ
cjfa-8198	85	4	author	author	NOUN
cjfa-8198	85	5	developed	develop	VERB
cjfa-8198	85	6	the	the	DET
cjfa-8198	85	7	questionnaire	questionnaire	NOUN
cjfa-8198	85	8	financial	financial	ADJ
cjfa-8198	85	9	statements	statement	NOUN
cjfa-8198	85	10	of	of	ADP
cjfa-8198	85	11	these	these	DET
cjfa-8198	85	12	companies	company	NOUN
cjfa-8198	85	13	were	be	AUX
cjfa-8198	85	14	analysed	analyse	VERB
cjfa-8198	85	15	.	.	PUNCT
cjfa-8198	86	1	questionnaire	questionnaire	NOUN
cjfa-8198	86	2	developed	develop	VERB
cjfa-8198	86	3	consisted	consist	VERB
cjfa-8198	86	4	of	of	ADP
cjfa-8198	86	5	following	follow	VERB
cjfa-8198	86	6	five	five	NUM
cjfa-8198	86	7	questions	question	NOUN
cjfa-8198	86	8	:	:	PUNCT
cjfa-8198	87	1	1	1	X
cjfa-8198	87	2	.	.	X
cjfa-8198	88	1	what	what	PRON
cjfa-8198	88	2	depreciation/	depreciation/	NUM
cjfa-8198	88	3	amortization	amortization	NOUN
cjfa-8198	88	4	methods	method	NOUN
cjfa-8198	88	5	are	be	AUX
cjfa-8198	88	6	applied	apply	VERB
cjfa-8198	88	7	?	?	PUNCT
cjfa-8198	89	1	2	2	X
cjfa-8198	89	2	.	.	X
cjfa-8198	89	3	what	what	PRON
cjfa-8198	89	4	were	be	AUX
cjfa-8198	89	5	key	key	ADJ
cjfa-8198	89	6	reasons	reason	NOUN
cjfa-8198	89	7	to	to	PART
cjfa-8198	89	8	select	select	VERB
cjfa-8198	89	9	these	these	DET
cjfa-8198	89	10	methods	method	NOUN
cjfa-8198	89	11	?	?	PUNCT
cjfa-8198	90	1	ieva	ieva	PROPN
cjfa-8198	90	2	kozlovska98	kozlovska98	VERB
cjfa-8198	90	3	3	3	NUM
cjfa-8198	90	4	.	.	PUNCT
cjfa-8198	91	1	what	what	PRON
cjfa-8198	91	2	were	be	AUX
cjfa-8198	91	3	key	key	ADJ
cjfa-8198	91	4	determinants	determinant	NOUN
cjfa-8198	91	5	defining	define	VERB
cjfa-8198	91	6	the	the	DET
cjfa-8198	91	7	expected	expect	VERB
cjfa-8198	91	8	useful	useful	ADJ
cjfa-8198	91	9	life	life	NOUN
cjfa-8198	91	10	of	of	ADP
cjfa-8198	91	11	these	these	DET
cjfa-8198	91	12	assets	asset	NOUN
cjfa-8198	91	13	?	?	PUNCT
cjfa-8198	92	1	4	4	X
cjfa-8198	92	2	.	.	X
cjfa-8198	92	3	has	have	AUX
cjfa-8198	92	4	company	company	NOUN
cjfa-8198	92	5	ever	ever	ADV
cjfa-8198	92	6	changed	change	VERB
cjfa-8198	92	7	its	its	PRON
cjfa-8198	92	8	depreciation/	depreciation/	NUM
cjfa-8198	92	9	amortization	amortization	NOUN
cjfa-8198	92	10	method	method	NOUN
cjfa-8198	92	11	of	of	ADP
cjfa-8198	92	12	these	these	DET
cjfa-8198	92	13	assets	asset	NOUN
cjfa-8198	92	14	–	–	PUNCT
cjfa-8198	92	15	what	what	PRON
cjfa-8198	92	16	were	be	AUX
cjfa-8198	92	17	key	key	ADJ
cjfa-8198	92	18	reasons	reason	NOUN
cjfa-8198	92	19	and	and	CCONJ
cjfa-8198	92	20	how	how	SCONJ
cjfa-8198	92	21	the	the	DET
cjfa-8198	92	22	most	most	ADV
cjfa-8198	92	23	appropriate	appropriate	ADJ
cjfa-8198	92	24	depreciation/	depreciation/	NUM
cjfa-8198	92	25	amortization	amortization	NOUN
cjfa-8198	92	26	method	method	NOUN
cjfa-8198	92	27	was/	was/	NUM
cjfa-8198	92	28	were	be	AUX
cjfa-8198	92	29	selected	select	VERB
cjfa-8198	92	30	?	?	PUNCT
cjfa-8198	93	1	5	5	X
cjfa-8198	93	2	.	.	PUNCT
cjfa-8198	93	3	whether	whether	SCONJ
cjfa-8198	93	4	there	there	PRON
cjfa-8198	93	5	are	be	VERB
cjfa-8198	93	6	any	any	DET
cjfa-8198	93	7	possible	possible	ADJ
cjfa-8198	93	8	problems	problem	NOUN
cjfa-8198	93	9	and	and	CCONJ
cjfa-8198	93	10	issues	issue	NOUN
cjfa-8198	93	11	relating	relate	VERB
cjfa-8198	93	12	depreciation/	depreciation/	NUM
cjfa-8198	93	13	amortization	amortization	NOUN
cjfa-8198	93	14	of	of	ADP
cjfa-8198	93	15	these	these	DET
cjfa-8198	93	16	assets	asset	NOUN
cjfa-8198	93	17	the	the	DET
cjfa-8198	93	18	company	company	NOUN
cjfa-8198	93	19	may	may	AUX
cjfa-8198	93	20	face	face	VERB
cjfa-8198	93	21	in	in	ADP
cjfa-8198	93	22	the	the	DET
cjfa-8198	93	23	nearest	near	ADJ
cjfa-8198	93	24	future	future	NOUN
cjfa-8198	93	25	?	?	PUNCT
cjfa-8198	94	1	the	the	DET
cjfa-8198	94	2	author	author	NOUN
cjfa-8198	94	3	delivered	deliver	VERB
cjfa-8198	94	4	questionnaire	questionnaire	NOUN
cjfa-8198	94	5	to	to	ADP
cjfa-8198	94	6	all	all	DET
cjfa-8198	94	7	28	28	NUM
cjfa-8198	94	8	latvian	latvian	ADJ
cjfa-8198	94	9	companies	company	NOUN
cjfa-8198	94	10	listed	list	VERB
cjfa-8198	94	11	in	in	ADP
cjfa-8198	94	12	baltic	baltic	ADJ
cjfa-8198	94	13	stock	stock	NOUN
cjfa-8198	94	14	exchange	exchange	PROPN
cjfa-8198	94	15	.	.	PUNCT
cjfa-8198	95	1	in	in	ADP
cjfa-8198	95	2	order	order	NOUN
cjfa-8198	95	3	to	to	PART
cjfa-8198	95	4	reach	reach	VERB
cjfa-8198	95	5	the	the	DET
cjfa-8198	95	6	key	key	ADJ
cjfa-8198	95	7	goal	goal	NOUN
cjfa-8198	95	8	of	of	ADP
cjfa-8198	95	9	this	this	DET
cjfa-8198	95	10	article	article	NOUN
cjfa-8198	95	11	author	author	NOUN
cjfa-8198	95	12	analysed	analyse	VERB
cjfa-8198	95	13	answers	answer	NOUN
cjfa-8198	95	14	received	receive	VERB
cjfa-8198	95	15	(	(	PUNCT
cjfa-8198	95	16	totally	totally	ADV
cjfa-8198	95	17	from	from	ADP
cjfa-8198	95	18	26	26	NUM
cjfa-8198	95	19	companies	company	NOUN
cjfa-8198	95	20	)	)	PUNCT
cjfa-8198	95	21	.	.	PUNCT
cjfa-8198	96	1	based	base	VERB
cjfa-8198	96	2	on	on	ADP
cjfa-8198	96	3	results	result	NOUN
cjfa-8198	96	4	obtained	obtain	VERB
cjfa-8198	96	5	author	author	NOUN
cjfa-8198	96	6	developed	develop	VERB
cjfa-8198	96	7	recommendations	recommendation	NOUN
cjfa-8198	96	8	what	what	DET
cjfa-8198	96	9	kind	kind	NOUN
cjfa-8198	96	10	of	of	ADP
cjfa-8198	96	11	aspects	aspect	NOUN
cjfa-8198	96	12	companies	company	NOUN
cjfa-8198	96	13	should	should	AUX
cjfa-8198	96	14	consider	consider	VERB
cjfa-8198	96	15	analysing	analyse	VERB
cjfa-8198	96	16	information	information	NOUN
cjfa-8198	96	17	about	about	ADP
cjfa-8198	96	18	depreciation/	depreciation/	NUM
cjfa-8198	96	19	amortization	amortization	NOUN
cjfa-8198	96	20	of	of	ADP
cjfa-8198	96	21	long	long	ADV
cjfa-8198	96	22	-	-	PUNCT
cjfa-8198	96	23	lived	live	VERB
cjfa-8198	96	24	non	non	ADJ
cjfa-8198	96	25	-	-	ADJ
cjfa-8198	96	26	financial	financial	ADJ
cjfa-8198	96	27	assets	asset	NOUN
cjfa-8198	96	28	in	in	ADP
cjfa-8198	96	29	financial	financial	ADJ
cjfa-8198	96	30	statements	statement	NOUN
cjfa-8198	96	31	and	and	CCONJ
cjfa-8198	96	32	also	also	ADV
cjfa-8198	96	33	issues	issue	VERB
cjfa-8198	96	34	ones	one	NOUN
cjfa-8198	96	35	should	should	AUX
cjfa-8198	96	36	consider	consider	VERB
cjfa-8198	96	37	selecting	select	VERB
cjfa-8198	96	38	the	the	DET
cjfa-8198	96	39	most	most	ADV
cjfa-8198	96	40	appropriate	appropriate	ADJ
cjfa-8198	96	41	amortization/	amortization/	NUM
cjfa-8198	96	42	depreciation	depreciation	NOUN
cjfa-8198	96	43	method	method	NOUN
cjfa-8198	96	44	of	of	ADP
cjfa-8198	96	45	nonfinancial	nonfinancial	ADJ
cjfa-8198	96	46	long	long	ADV
cjfa-8198	96	47	-	-	PUNCT
cjfa-8198	96	48	lived	live	VERB
cjfa-8198	96	49	assets	asset	NOUN
cjfa-8198	96	50	.	.	PUNCT
cjfa-8198	97	1	results	result	NOUN
cjfa-8198	97	2	and	and	CCONJ
cjfa-8198	97	3	conclusions	conclusion	NOUN
cjfa-8198	97	4	of	of	ADP
cjfa-8198	97	5	the	the	DET
cjfa-8198	97	6	research	research	NOUN
cjfa-8198	97	7	process	process	NOUN
cjfa-8198	97	8	in	in	ADP
cjfa-8198	97	9	this	this	DET
cjfa-8198	97	10	research	research	NOUN
cjfa-8198	97	11	nasdaqomxbaltic.com	nasdaqomxbaltic.com	X
cjfa-8198	97	12	site	site	NOUN
cjfa-8198	97	13	was	be	AUX
cjfa-8198	97	14	used	use	VERB
cjfa-8198	97	15	to	to	PART
cjfa-8198	97	16	study	study	VERB
cjfa-8198	97	17	financial	financial	ADJ
cjfa-8198	97	18	statements	statement	NOUN
cjfa-8198	97	19	per	per	ADP
cjfa-8198	97	20	financial	financial	ADJ
cjfa-8198	97	21	year	year	NOUN
cjfa-8198	97	22	2014	2014	NUM
cjfa-8198	97	23	of	of	ADP
cjfa-8198	97	24	all	all	DET
cjfa-8198	97	25	28	28	NUM
cjfa-8198	97	26	latvian	latvian	ADJ
cjfa-8198	97	27	companies	company	NOUN
cjfa-8198	97	28	listed	list	VERB
cjfa-8198	97	29	in	in	ADP
cjfa-8198	97	30	the	the	DET
cjfa-8198	97	31	baltics	baltics	PROPN
cjfa-8198	97	32	stock	stock	PROPN
cjfa-8198	97	33	exchange	exchange	PROPN
cjfa-8198	97	34	.	.	PUNCT
cjfa-8198	98	1	the	the	DET
cjfa-8198	98	2	author	author	NOUN
cjfa-8198	98	3	investigated	investigate	VERB
cjfa-8198	98	4	that	that	SCONJ
cjfa-8198	98	5	researched	research	VERB
cjfa-8198	98	6	companies	company	NOUN
cjfa-8198	98	7	represented	represent	VERB
cjfa-8198	98	8	totally	totally	ADV
cjfa-8198	98	9	8	8	NUM
cjfa-8198	98	10	different	different	ADJ
cjfa-8198	98	11	industries	industry	NOUN
cjfa-8198	98	12	:	:	PUNCT
cjfa-8198	98	13	consumer	consumer	NOUN
cjfa-8198	98	14	goods	good	NOUN
cjfa-8198	98	15	–	–	PUNCT
cjfa-8198	98	16	32	32	NUM
cjfa-8198	98	17	%	%	NOUN
cjfa-8198	98	18	,	,	PUNCT
cjfa-8198	98	19	production	production	NOUN
cjfa-8198	98	20	–	–	PUNCT
cjfa-8198	98	21	29	29	NUM
cjfa-8198	98	22	%	%	NOUN
cjfa-8198	98	23	,	,	PUNCT
cjfa-8198	98	24	healthcare	healthcare	NOUN
cjfa-8198	98	25	–	–	PUNCT
cjfa-8198	98	26	14	14	NUM
cjfa-8198	98	27	%	%	NOUN
cjfa-8198	98	28	;	;	PUNCT
cjfa-8198	98	29	base	base	NOUN
cjfa-8198	98	30	materials	material	NOUN
cjfa-8198	98	31	–	–	PUNCT
cjfa-8198	98	32	11	11	NUM
cjfa-8198	98	33	%	%	NOUN
cjfa-8198	98	34	,	,	PUNCT
cjfa-8198	98	35	telecommunication	telecommunication	NOUN
cjfa-8198	98	36	–	–	PUNCT
cjfa-8198	98	37	3	3	NUM
cjfa-8198	98	38	%	%	NOUN
cjfa-8198	98	39	,	,	PUNCT
cjfa-8198	98	40	improvements	improvement	NOUN
cjfa-8198	98	41	,	,	PUNCT
cjfa-8198	98	42	technology	technology	NOUN
cjfa-8198	98	43	and	and	CCONJ
cjfa-8198	98	44	finance	finance	NOUN
cjfa-8198	98	45	–	–	PUNCT
cjfa-8198	98	46	3	3	NUM
cjfa-8198	98	47	%	%	NOUN
cjfa-8198	98	48	.	.	PUNCT
cjfa-8198	99	1	in	in	ADP
cjfa-8198	99	2	most	most	ADJ
cjfa-8198	99	3	of	of	ADP
cjfa-8198	99	4	cases	case	NOUN
cjfa-8198	99	5	long	long	ADV
cjfa-8198	99	6	-	-	PUNCT
cjfa-8198	99	7	lived	live	VERB
cjfa-8198	99	8	non	non	ADJ
cjfa-8198	99	9	-	-	ADJ
cjfa-8198	99	10	financial	financial	ADJ
cjfa-8198	99	11	assets	asset	NOUN
cjfa-8198	99	12	constitute	constitute	VERB
cjfa-8198	99	13	also	also	ADV
cjfa-8198	99	14	considerable	considerable	ADJ
cjfa-8198	99	15	part	part	NOUN
cjfa-8198	99	16	of	of	ADP
cjfa-8198	99	17	companies	company	NOUN
cjfa-8198	99	18	’	'	PUNCT
cjfa-8198	99	19	total	total	ADJ
cjfa-8198	99	20	assets	asset	NOUN
cjfa-8198	99	21	in	in	ADP
cjfa-8198	99	22	its	its	PRON
cjfa-8198	99	23	statements	statement	NOUN
cjfa-8198	99	24	of	of	ADP
cjfa-8198	99	25	financial	financial	ADJ
cjfa-8198	99	26	position	position	NOUN
cjfa-8198	99	27	or	or	CCONJ
cjfa-8198	99	28	balance	balance	NOUN
cjfa-8198	99	29	sheets	sheet	NOUN
cjfa-8198	99	30	.	.	PUNCT
cjfa-8198	100	1	in	in	ADP
cjfa-8198	100	2	average	average	ADJ
cjfa-8198	100	3	this	this	DET
cjfa-8198	100	4	proportion	proportion	NOUN
cjfa-8198	100	5	in	in	ADP
cjfa-8198	100	6	balance	balance	NOUN
cjfa-8198	100	7	sheets	sheet	NOUN
cjfa-8198	100	8	of	of	ADP
cjfa-8198	100	9	latvian	latvian	ADJ
cjfa-8198	100	10	companies	company	NOUN
cjfa-8198	100	11	listed	list	VERB
cjfa-8198	100	12	in	in	ADP
cjfa-8198	100	13	baltic	baltic	PROPN
cjfa-8198	100	14	stock	stock	PROPN
cjfa-8198	100	15	exchange	exchange	PROPN
cjfa-8198	100	16	was	be	AUX
cjfa-8198	100	17	48	48	NUM
cjfa-8198	100	18	%	%	NOUN
cjfa-8198	100	19	.	.	PUNCT
cjfa-8198	101	1	nevertheless	nevertheless	ADV
cjfa-8198	101	2	,	,	PUNCT
cjfa-8198	101	3	in	in	ADP
cjfa-8198	101	4	most	most	ADJ
cjfa-8198	101	5	of	of	ADP
cjfa-8198	101	6	these	these	DET
cjfa-8198	101	7	companies	company	NOUN
cjfa-8198	101	8	this	this	DET
cjfa-8198	101	9	percentage	percentage	NOUN
cjfa-8198	101	10	was	be	AUX
cjfa-8198	101	11	higher	high	ADJ
cjfa-8198	101	12	and	and	CCONJ
cjfa-8198	101	13	even	even	ADV
cjfa-8198	101	14	up	up	ADP
cjfa-8198	101	15	to	to	PART
cjfa-8198	101	16	97	97	NUM
cjfa-8198	101	17	%	%	NOUN
cjfa-8198	101	18	.	.	PUNCT
cjfa-8198	102	1	the	the	DET
cjfa-8198	102	2	impact	impact	NOUN
cjfa-8198	102	3	of	of	ADP
cjfa-8198	102	4	long	long	ADV
cjfa-8198	102	5	-	-	PUNCT
cjfa-8198	102	6	lived	live	VERB
cjfa-8198	102	7	non	non	ADJ
cjfa-8198	102	8	-	-	ADJ
cjfa-8198	102	9	financial	financial	ADJ
cjfa-8198	102	10	…	…	PUNCT
cjfa-8198	102	11	99	99	NUM
cjfa-8198	102	12	table	table	NOUN
cjfa-8198	102	13	2	2	NUM
cjfa-8198	102	14	.	.	PUNCT
cjfa-8198	102	15	long	long	ADV
cjfa-8198	102	16	-	-	PUNCT
cjfa-8198	102	17	lived	live	VERB
cjfa-8198	102	18	non	non	ADJ
cjfa-8198	102	19	-	-	ADJ
cjfa-8198	102	20	financial	financial	ADJ
cjfa-8198	102	21	assets	asset	NOUN
cjfa-8198	102	22	in	in	ADP
cjfa-8198	102	23	balance	balance	NOUN
cjfa-8198	102	24	sheet	sheet	NOUN
cjfa-8198	102	25	of	of	ADP
cjfa-8198	102	26	latvian	latvian	ADJ
cjfa-8198	102	27	listed	list	VERB
cjfa-8198	102	28	companies	company	NOUN
cjfa-8198	102	29	in	in	ADP
cjfa-8198	102	30	baltic	baltic	PROPN
cjfa-8198	102	31	stock	stock	PROPN
cjfa-8198	102	32	exchange	exchange	PROPN
cjfa-8198	102	33	company	company	NOUN
cjfa-8198	102	34	value	value	NOUN
cjfa-8198	102	35	of	of	ADP
cjfa-8198	102	36	bs	bs	PROPN
cjfa-8198	102	37	,	,	PUNCT
cjfa-8198	102	38	fy	fy	PROPN
cjfa-8198	102	39	2014	2014	NUM
cjfa-8198	102	40	(	(	PUNCT
cjfa-8198	102	41	eur	eur	NOUN
cjfa-8198	102	42	)	)	PUNCT
cjfa-8198	102	43	non	non	ADJ
cjfa-8198	102	44	-	-	ADJ
cjfa-8198	102	45	financial	financial	ADJ
cjfa-8198	102	46	long	long	ADV
cjfa-8198	102	47	-	-	PUNCT
cjfa-8198	102	48	lived	live	VERB
cjfa-8198	102	49	assets	asset	NOUN
cjfa-8198	102	50	,	,	PUNCT
cjfa-8198	102	51	fy	fy	PROPN
cjfa-8198	102	52	2014	2014	NUM
cjfa-8198	102	53	(	(	PUNCT
cjfa-8198	102	54	eur	eur	ADJ
cjfa-8198	102	55	)	)	PUNCT
cjfa-8198	102	56	proportion	proportion	NOUN
cjfa-8198	102	57	of	of	ADP
cjfa-8198	102	58	long	long	ADV
cjfa-8198	102	59	-	-	PUNCT
cjfa-8198	102	60	lived	live	VERB
cjfa-8198	102	61	assets	asset	NOUN
cjfa-8198	102	62	(	(	PUNCT
cjfa-8198	102	63	%	%	INTJ
cjfa-8198	102	64	)	)	PUNCT
cjfa-8198	102	65	1	1	NUM
cjfa-8198	102	66	as	as	ADP
cjfa-8198	102	67	baltic	baltic	ADJ
cjfa-8198	102	68	telekom	telekom	NOUN
cjfa-8198	102	69	2	2	NUM
cjfa-8198	102	70	329	329	NUM
cjfa-8198	102	71	019	019	NUM
cjfa-8198	102	72	–	–	PUNCT
cjfa-8198	102	73	0	0	NUM
cjfa-8198	102	74	%	%	NOUN
cjfa-8198	102	75	2	2	NUM
cjfa-8198	102	76	as	as	ADP
cjfa-8198	102	77	brīvais	brīvais	PROPN
cjfa-8198	102	78	vilnis	vilnis	PROPN
cjfa-8198	102	79	8	8	NUM
cjfa-8198	102	80	908	908	NUM
cjfa-8198	102	81	364	364	NUM
cjfa-8198	102	82	4	4	NUM
cjfa-8198	102	83	031	031	NUM
cjfa-8198	102	84	823	823	NUM
cjfa-8198	102	85	45	45	NUM
cjfa-8198	102	86	%	%	NOUN
cjfa-8198	102	87	3	3	NUM
cjfa-8198	102	88	as	as	SCONJ
cjfa-8198	102	89	daugavpils	daugavpil	NOUN
cjfa-8198	102	90	lokomotīvju	lokomotīvju	PROPN
cjfa-8198	102	91	remonta	remonta	NOUN
cjfa-8198	102	92	rūpnīca	rūpnīca	VERB
cjfa-8198	102	93	27	27	NUM
cjfa-8198	102	94	287	287	NUM
cjfa-8198	102	95	823	823	NUM
cjfa-8198	102	96	16	16	NUM
cjfa-8198	102	97	046	046	NUM
cjfa-8198	102	98	885	885	NUM
cjfa-8198	102	99	59	59	NUM
cjfa-8198	102	100	%	%	NOUN
cjfa-8198	102	101	4	4	NUM
cjfa-8198	102	102	as	as	SCONJ
cjfa-8198	102	103	ditton	ditton	NOUN
cjfa-8198	102	104	pievadķēžu	pievadķēžu	NOUN
cjfa-8198	102	105	rūpnīca	rūpnīca	VERB
cjfa-8198	102	106	11	11	NUM
cjfa-8198	102	107	280	280	NUM
cjfa-8198	102	108	116	116	NUM
cjfa-8198	102	109	5	5	NUM
cjfa-8198	102	110	818	818	NUM
cjfa-8198	102	111	535	535	NUM
cjfa-8198	102	112	52	52	NUM
cjfa-8198	102	113	%	%	NOUN
cjfa-8198	102	114	5	5	NUM
cjfa-8198	102	115	as	as	ADP
cjfa-8198	102	116	grindeks	grindek	NOUN
cjfa-8198	102	117	160	160	NUM
cjfa-8198	102	118	006	006	NUM
cjfa-8198	102	119	467	467	NUM
cjfa-8198	102	120	78	78	NUM
cjfa-8198	102	121	396	396	NUM
cjfa-8198	102	122	714	714	NUM
cjfa-8198	102	123	49	49	NUM
cjfa-8198	102	124	%	%	NOUN
cjfa-8198	102	125	6	6	NUM
cjfa-8198	102	126	as	as	SCONJ
cjfa-8198	102	127	grobiņa	grobiņa	NOUN
cjfa-8198	102	128	18	18	NUM
cjfa-8198	102	129	843	843	NUM
cjfa-8198	102	130	583	583	NUM
cjfa-8198	102	131	15	15	NUM
cjfa-8198	102	132	223	223	NUM
cjfa-8198	102	133	427	427	NUM
cjfa-8198	102	134	81	81	NUM
cjfa-8198	102	135	%	%	NOUN
cjfa-8198	102	136	7	7	NUM
cjfa-8198	102	137	as	as	SCONJ
cjfa-8198	102	138	kurzemes	kurzeme	NOUN
cjfa-8198	102	139	atslēga	atslēga	ADJ
cjfa-8198	102	140	1	1	NUM
cjfa-8198	102	141	1	1	NUM
cjfa-8198	102	142	906	906	NUM
cjfa-8198	102	143	371	371	NUM
cjfa-8198	102	144	702	702	NUM
cjfa-8198	102	145	764	764	NUM
cjfa-8198	102	146	37	37	NUM
cjfa-8198	102	147	%	%	NOUN
cjfa-8198	102	148	8	8	NUM
cjfa-8198	102	149	kurzemes	kurzeme	NOUN
cjfa-8198	102	150	cmas	cma	VERB
cjfa-8198	102	151	1	1	NUM
cjfa-8198	102	152	669	669	NUM
cjfa-8198	102	153	729	729	NUM
cjfa-8198	102	154	908	908	NUM
cjfa-8198	102	155	057	057	NUM
cjfa-8198	102	156	54	54	NUM
cjfa-8198	102	157	%	%	NOUN
cjfa-8198	102	158	9	9	NUM
cjfa-8198	102	159	as	as	ADP
cjfa-8198	102	160	latvijas	latvijas	PROPN
cjfa-8198	102	161	balzāms	balzāms	PROPN
cjfa-8198	102	162	123	123	NUM
cjfa-8198	102	163	497	497	NUM
cjfa-8198	102	164	624	624	NUM
cjfa-8198	102	165	53	53	NUM
cjfa-8198	102	166	577	577	NUM
cjfa-8198	102	167	753	753	NUM
cjfa-8198	102	168	43	43	NUM
cjfa-8198	102	169	%	%	NOUN
cjfa-8198	102	170	10	10	NUM
cjfa-8198	102	171	as	as	ADP
cjfa-8198	102	172	latvijas	latvijas	PROPN
cjfa-8198	102	173	gāze	gāze	PROPN
cjfa-8198	102	174	747	747	NUM
cjfa-8198	102	175	970	970	NUM
cjfa-8198	102	176	563	563	NUM
cjfa-8198	102	177	904	904	NUM
cjfa-8198	102	178	75	75	NUM
cjfa-8198	102	179	%	%	NOUN
cjfa-8198	102	180	11	11	NUM
cjfa-8198	102	181	as	as	SCONJ
cjfa-8198	102	182	latvijas	latvijas	PROPN
cjfa-8198	102	183	jūras	jūras	PROPN
cjfa-8198	102	184	medicīnas	medicīnas	PROPN
cjfa-8198	102	185	centrs	centrs	ADJ
cjfa-8198	102	186	7	7	NUM
cjfa-8198	102	187	246	246	NUM
cjfa-8198	102	188	744	744	NUM
cjfa-8198	102	189	5	5	NUM
cjfa-8198	102	190	059	059	NUM
cjfa-8198	102	191	945	945	NUM
cjfa-8198	102	192	70	70	NUM
cjfa-8198	102	193	%	%	NOUN
cjfa-8198	102	194	12	12	NUM
cjfa-8198	102	195	as	as	ADP
cjfa-8198	102	196	latvijas	latvijas	PROPN
cjfa-8198	102	197	kuģniecība	kuģniecība	PROPN
cjfa-8198	102	198	60	60	NUM
cjfa-8198	102	199	957	957	NUM
cjfa-8198	102	200	855	855	NUM
cjfa-8198	102	201	2	2	NUM
cjfa-8198	102	202	310	310	NUM
cjfa-8198	102	203	338	338	NUM
cjfa-8198	102	204	4	4	NUM
cjfa-8198	102	205	%	%	NOUN
cjfa-8198	102	206	13	13	NUM
cjfa-8198	102	207	as	as	ADP
cjfa-8198	102	208	latvijas	latvijas	PROPN
cjfa-8198	102	209	tilti	tilti	NOUN
cjfa-8198	102	210	24	24	NUM
cjfa-8198	102	211	964	964	NUM
cjfa-8198	102	212	140	140	NUM
cjfa-8198	102	213	9	9	NUM
cjfa-8198	102	214	113	113	NUM
cjfa-8198	102	215	038	038	NUM
cjfa-8198	102	216	37	37	NUM
cjfa-8198	102	217	%	%	NOUN
cjfa-8198	102	218	14	14	NUM
cjfa-8198	102	219	as	as	ADP
cjfa-8198	102	220	olainfarm	olainfarm	NOUN
cjfa-8198	102	221	106	106	NUM
cjfa-8198	102	222	723	723	NUM
cjfa-8198	102	223	000	000	NUM
cjfa-8198	102	224	53	53	NUM
cjfa-8198	102	225	522	522	NUM
cjfa-8198	102	226	000	000	NUM
cjfa-8198	102	227	50	50	NUM
cjfa-8198	102	228	%	%	NOUN
cjfa-8198	102	229	15	15	NUM
cjfa-8198	102	230	as	as	SCONJ
cjfa-8198	102	231	rīgas	rīgas	PROPN
cjfa-8198	102	232	autoelektroaparātu	autoelektroaparātu	NOUN
cjfa-8198	102	233	rūpnīca	rūpnīca	VERB
cjfa-8198	102	234	5	5	NUM
cjfa-8198	102	235	726	726	NUM
cjfa-8198	102	236	988	988	NUM
cjfa-8198	102	237	4	4	NUM
cjfa-8198	102	238	000	000	NUM
cjfa-8198	102	239	124	124	NUM
cjfa-8198	102	240	70	70	NUM
cjfa-8198	102	241	%	%	NOUN
cjfa-8198	102	242	16	16	NUM
cjfa-8198	102	243	as	as	SCONJ
cjfa-8198	102	244	rīgas	rīgas	NOUN
cjfa-8198	102	245	elektromašīnbūves	elektromašīnbūve	NOUN
cjfa-8198	102	246	rūpnīca	rūpnīca	VERB
cjfa-8198	102	247	39	39	NUM
cjfa-8198	102	248	197	197	NUM
cjfa-8198	102	249	228	228	NUM
cjfa-8198	102	250	22	22	NUM
cjfa-8198	102	251	471	471	NUM
cjfa-8198	102	252	218	218	NUM
cjfa-8198	102	253	57	57	NUM
cjfa-8198	102	254	%	%	NOUN
cjfa-8198	102	255	17	17	NUM
cjfa-8198	102	256	as	as	SCONJ
cjfa-8198	102	257	rīgas	rīgas	NOUN
cjfa-8198	102	258	farmaceitiskā	farmaceitiskā	NOUN
cjfa-8198	102	259	rūpnīca	rūpnīca	VERB
cjfa-8198	102	260	2	2	NUM
cjfa-8198	102	261	141	141	NUM
cjfa-8198	102	262	327	327	NUM
cjfa-8198	102	263	566	566	NUM
cjfa-8198	102	264	958	958	NUM
cjfa-8198	102	265	26	26	NUM
cjfa-8198	102	266	%	%	NOUN
cjfa-8198	102	267	18	18	NUM
cjfa-8198	102	268	as	as	SCONJ
cjfa-8198	102	269	rīgas	rīgas	NOUN
cjfa-8198	102	270	juvelierizstrādājumu	juvelierizstrādājumu	PROPN
cjfa-8198	102	271	rūpnīca	rūpnīca	VERB
cjfa-8198	102	272	1	1	NUM
cjfa-8198	102	273	566	566	NUM
cjfa-8198	102	274	887	887	NUM
cjfa-8198	102	275	187	187	NUM
cjfa-8198	102	276	914	914	NUM
cjfa-8198	102	277	12	12	NUM
cjfa-8198	102	278	%	%	NOUN
cjfa-8198	102	279	19	19	NUM
cjfa-8198	102	280	as	as	SCONJ
cjfa-8198	102	281	rīgas	rīgas	PROPN
cjfa-8198	102	282	kuģu	kuģu	PROPN
cjfa-8198	102	283	būvētava	būvētava	VERB
cjfa-8198	102	284	46	46	NUM
cjfa-8198	102	285	854	854	NUM
cjfa-8198	102	286	780	780	NUM
cjfa-8198	102	287	30	30	NUM
cjfa-8198	102	288	024	024	NUM
cjfa-8198	102	289	202	202	NUM
cjfa-8198	102	290	64	64	NUM
cjfa-8198	102	291	%	%	NOUN
cjfa-8198	102	292	20	20	NUM
cjfa-8198	102	293	as	as	ADP
cjfa-8198	102	294	saf	saf	PROPN
cjfa-8198	102	295	tehnika	tehnika	X
cjfa-8198	102	296	12	12	NUM
cjfa-8198	102	297	076	076	NUM
cjfa-8198	102	298	449	449	NUM
cjfa-8198	102	299	728	728	NUM
cjfa-8198	102	300	993	993	NUM
cjfa-8198	102	301	6	6	NUM
cjfa-8198	102	302	%	%	NOUN
cjfa-8198	102	303	21	21	NUM
cjfa-8198	102	304	as	as	ADP
cjfa-8198	102	305	saldus	saldus	PROPN
cjfa-8198	102	306	mežrūpniecība	mežrūpniecība	PROPN
cjfa-8198	102	307	31	31	NUM
cjfa-8198	102	308	840	840	NUM
cjfa-8198	102	309	134	134	NUM
cjfa-8198	102	310	20	20	NUM
cjfa-8198	102	311	080	080	NUM
cjfa-8198	102	312	685	685	NUM
cjfa-8198	102	313	63	63	NUM
cjfa-8198	102	314	%	%	NOUN
cjfa-8198	102	315	22	22	NUM
cjfa-8198	102	316	as	as	SCONJ
cjfa-8198	102	317	siguldas	sigulda	NOUN
cjfa-8198	102	318	cmas	cma	VERB
cjfa-8198	102	319	1	1	NUM
cjfa-8198	102	320	564	564	NUM
cjfa-8198	102	321	523	523	NUM
cjfa-8198	102	322	389	389	NUM
cjfa-8198	102	323	839	839	NUM
cjfa-8198	102	324	25	25	NUM
cjfa-8198	102	325	%	%	NOUN
cjfa-8198	102	326	23	23	NUM
cjfa-8198	102	327	as	as	ADP
cjfa-8198	102	328	talsu	talsu	PROPN
cjfa-8198	102	329	mežrūpniecība	mežrūpniecība	NOUN
cjfa-8198	102	330	1	1	NUM
cjfa-8198	102	331	021	021	NUM
cjfa-8198	102	332	129	129	NUM
cjfa-8198	102	333	646	646	NUM
cjfa-8198	102	334	457	457	NUM
cjfa-8198	102	335	63	63	NUM
cjfa-8198	102	336	%	%	NOUN
cjfa-8198	102	337	24	24	NUM
cjfa-8198	102	338	as	as	SCONJ
cjfa-8198	102	339	tosmares	tosmare	NOUN
cjfa-8198	102	340	kuģubūvētava	kuģubūvētava	VERB
cjfa-8198	102	341	10	10	NUM
cjfa-8198	102	342	288	288	NUM
cjfa-8198	102	343	965	965	NUM
cjfa-8198	102	344	6	6	NUM
cjfa-8198	102	345	182	182	NUM
cjfa-8198	102	346	931	931	NUM
cjfa-8198	102	347	60	60	NUM
cjfa-8198	102	348	%	%	NOUN
cjfa-8198	102	349	25	25	NUM
cjfa-8198	102	350	as	as	ADP
cjfa-8198	102	351	valmieras	valmieras	PROPN
cjfa-8198	102	352	stikla	stikla	NOUN
cjfa-8198	103	1	šķiedra	šķiedra	NOUN
cjfa-8198	103	2	122	122	NUM
cjfa-8198	103	3	995	995	NUM
cjfa-8198	103	4	264	264	NUM
cjfa-8198	103	5	77	77	NUM
cjfa-8198	103	6	049	049	NUM
cjfa-8198	103	7	989	989	NUM
cjfa-8198	103	8	63	63	NUM
cjfa-8198	103	9	%	%	NOUN
cjfa-8198	103	10	26	26	NUM
cjfa-8198	103	11	as	as	SCONJ
cjfa-8198	103	12	vef	vef	VERB
cjfa-8198	103	13	5	5	NUM
cjfa-8198	103	14	817	817	NUM
cjfa-8198	103	15	411	411	NUM
cjfa-8198	103	16	5	5	NUM
cjfa-8198	103	17	627	627	NUM
cjfa-8198	103	18	504	504	NUM
cjfa-8198	103	19	97	97	NUM
cjfa-8198	103	20	%	%	NOUN
cjfa-8198	103	21	ieva	ieva	PROPN
cjfa-8198	103	22	kozlovska100	kozlovska100	PROPN
cjfa-8198	103	23	company	company	NOUN
cjfa-8198	103	24	value	value	NOUN
cjfa-8198	103	25	of	of	ADP
cjfa-8198	103	26	bs	bs	PROPN
cjfa-8198	103	27	,	,	PUNCT
cjfa-8198	103	28	fy	fy	PROPN
cjfa-8198	103	29	2014	2014	NUM
cjfa-8198	103	30	(	(	PUNCT
cjfa-8198	103	31	eur	eur	NOUN
cjfa-8198	103	32	)	)	PUNCT
cjfa-8198	103	33	non	non	ADJ
cjfa-8198	103	34	-	-	ADJ
cjfa-8198	103	35	financial	financial	ADJ
cjfa-8198	103	36	long	long	ADV
cjfa-8198	103	37	-	-	PUNCT
cjfa-8198	103	38	lived	live	VERB
cjfa-8198	103	39	assets	asset	NOUN
cjfa-8198	103	40	,	,	PUNCT
cjfa-8198	103	41	fy	fy	PROPN
cjfa-8198	103	42	2014	2014	NUM
cjfa-8198	103	43	(	(	PUNCT
cjfa-8198	103	44	eur	eur	ADJ
cjfa-8198	103	45	)	)	PUNCT
cjfa-8198	103	46	proportion	proportion	NOUN
cjfa-8198	103	47	of	of	ADP
cjfa-8198	103	48	long	long	ADV
cjfa-8198	103	49	-	-	PUNCT
cjfa-8198	103	50	lived	live	VERB
cjfa-8198	103	51	assets	asset	NOUN
cjfa-8198	103	52	(	(	PUNCT
cjfa-8198	103	53	%	%	INTJ
cjfa-8198	103	54	)	)	PUNCT
cjfa-8198	103	55	27	27	NUM
cjfa-8198	103	56	as	as	ADP
cjfa-8198	103	57	vef	vef	PROPN
cjfa-8198	103	58	radiotehnika	radiotehnika	NOUN
cjfa-8198	103	59	rrr	rrr	PROPN
cjfa-8198	103	60	8	8	NUM
cjfa-8198	103	61	012	012	NUM
cjfa-8198	103	62	134	134	NUM
cjfa-8198	103	63	7	7	NUM
cjfa-8198	103	64	443	443	NUM
cjfa-8198	103	65	213	213	NUM
cjfa-8198	103	66	93	93	NUM
cjfa-8198	103	67	%	%	NOUN
cjfa-8198	103	68	28	28	NUM
cjfa-8198	103	69	as	as	SCONJ
cjfa-8198	103	70	ventspils	ventspil	NOUN
cjfa-8198	103	71	nafta	nafta	PROPN
cjfa-8198	103	72	315	315	NUM
cjfa-8198	103	73	336	336	NUM
cjfa-8198	103	74	468	468	NUM
cjfa-8198	103	75	52	52	NUM
cjfa-8198	103	76	997	997	NUM
cjfa-8198	103	77	0	0	NUM
cjfa-8198	103	78	%	%	NOUN
cjfa-8198	103	79	average	average	NOUN
cjfa-8198	103	80	:	:	PUNCT
cjfa-8198	103	81	48	48	NUM
cjfa-8198	103	82	%	%	NOUN
cjfa-8198	103	83	s	s	PART
cjfa-8198	103	84	o	o	NOUN
cjfa-8198	103	85	u	u	NOUN
cjfa-8198	103	86	r	r	NOUN
cjfa-8198	103	87	c	c	NOUN
cjfa-8198	103	88	e	e	NOUN
cjfa-8198	103	89	:	:	PUNCT
cjfa-8198	103	90	nasdaq.com	nasdaq.com	X
cjfa-8198	103	91	.	.	PUNCT
cjfa-8198	104	1	the	the	DET
cjfa-8198	104	2	analysis	analysis	NOUN
cjfa-8198	104	3	of	of	ADP
cjfa-8198	104	4	ias16	ias16	NOUN
cjfa-8198	104	5	and	and	CCONJ
cjfa-8198	104	6	ias38	ias38	PROPN
cjfa-8198	104	7	application	application	NOUN
cjfa-8198	104	8	was	be	AUX
cjfa-8198	104	9	conducted	conduct	VERB
cjfa-8198	104	10	using	use	VERB
cjfa-8198	104	11	the	the	DET
cjfa-8198	104	12	example	example	NOUN
cjfa-8198	104	13	of	of	ADP
cjfa-8198	104	14	latvian	latvian	ADJ
cjfa-8198	104	15	companies	company	NOUN
cjfa-8198	104	16	listed	list	VERB
cjfa-8198	104	17	in	in	ADP
cjfa-8198	104	18	the	the	DET
cjfa-8198	104	19	baltic	baltic	PROPN
cjfa-8198	104	20	stock	stock	PROPN
cjfa-8198	104	21	exchange	exchange	PROPN
cjfa-8198	104	22	.	.	PUNCT
cjfa-8198	105	1	the	the	DET
cjfa-8198	105	2	main	main	ADJ
cjfa-8198	105	3	sources	source	NOUN
cjfa-8198	105	4	of	of	ADP
cjfa-8198	105	5	information	information	NOUN
cjfa-8198	105	6	used	use	VERB
cjfa-8198	105	7	were	be	AUX
cjfa-8198	105	8	the	the	DET
cjfa-8198	105	9	company	company	NOUN
cjfa-8198	105	10	financial	financial	ADJ
cjfa-8198	105	11	statements	statement	NOUN
cjfa-8198	105	12	for	for	ADP
cjfa-8198	105	13	the	the	DET
cjfa-8198	105	14	financial	financial	ADJ
cjfa-8198	105	15	year	year	NOUN
cjfa-8198	105	16	2014	2014	NUM
cjfa-8198	105	17	as	as	ADV
cjfa-8198	105	18	well	well	ADV
cjfa-8198	105	19	as	as	ADP
cjfa-8198	105	20	additional	additional	ADJ
cjfa-8198	105	21	information	information	NOUN
cjfa-8198	105	22	in	in	ADP
cjfa-8198	105	23	the	the	DET
cjfa-8198	105	24	form	form	NOUN
cjfa-8198	105	25	of	of	ADP
cjfa-8198	105	26	clarifications	clarification	NOUN
cjfa-8198	105	27	and	and	CCONJ
cjfa-8198	105	28	analyzed	analyze	VERB
cjfa-8198	105	29	data	datum	NOUN
cjfa-8198	105	30	obtained	obtain	VERB
cjfa-8198	105	31	from	from	ADP
cjfa-8198	105	32	the	the	DET
cjfa-8198	105	33	questionnaire	questionnaire	NOUN
cjfa-8198	105	34	developed	develop	VERB
cjfa-8198	105	35	by	by	ADP
cjfa-8198	105	36	the	the	DET
cjfa-8198	105	37	author	author	NOUN
cjfa-8198	105	38	and	and	CCONJ
cjfa-8198	105	39	filled	fill	VERB
cjfa-8198	105	40	by	by	ADP
cjfa-8198	105	41	26	26	NUM
cjfa-8198	105	42	out	out	ADP
cjfa-8198	105	43	of	of	ADP
cjfa-8198	105	44	28	28	NUM
cjfa-8198	105	45	latvian	latvian	ADJ
cjfa-8198	105	46	listed	list	VERB
cjfa-8198	105	47	companies	company	NOUN
cjfa-8198	105	48	in	in	ADP
cjfa-8198	105	49	baltic	baltic	ADJ
cjfa-8198	105	50	stock	stock	NOUN
cjfa-8198	105	51	exchange	exchange	PROPN
cjfa-8198	105	52	.	.	PUNCT
cjfa-8198	106	1	the	the	DET
cjfa-8198	106	2	author	author	NOUN
cjfa-8198	106	3	’s	’s	PART
cjfa-8198	106	4	conclusions	conclusion	NOUN
cjfa-8198	106	5	and	and	CCONJ
cjfa-8198	106	6	recommendations	recommendation	NOUN
cjfa-8198	106	7	can	can	AUX
cjfa-8198	106	8	be	be	AUX
cjfa-8198	106	9	used	use	VERB
cjfa-8198	106	10	not	not	PART
cjfa-8198	106	11	only	only	ADV
cjfa-8198	106	12	to	to	PART
cjfa-8198	106	13	improve	improve	VERB
cjfa-8198	106	14	the	the	DET
cjfa-8198	106	15	long	long	ADV
cjfa-8198	106	16	-	-	PUNCT
cjfa-8198	106	17	lived	live	VERB
cjfa-8198	106	18	asset	asset	NOUN
cjfa-8198	106	19	management	management	NOUN
cjfa-8198	106	20	policy	policy	NOUN
cjfa-8198	106	21	in	in	ADP
cjfa-8198	106	22	the	the	DET
cjfa-8198	106	23	company	company	NOUN
cjfa-8198	106	24	system	system	NOUN
cjfa-8198	106	25	of	of	ADP
cjfa-8198	106	26	corporate	corporate	ADJ
cjfa-8198	106	27	governance	governance	NOUN
cjfa-8198	106	28	,	,	PUNCT
cjfa-8198	106	29	but	but	CCONJ
cjfa-8198	106	30	also	also	ADV
cjfa-8198	106	31	may	may	AUX
cjfa-8198	106	32	be	be	AUX
cjfa-8198	106	33	useful	useful	ADJ
cjfa-8198	106	34	for	for	ADP
cjfa-8198	106	35	any	any	DET
cjfa-8198	106	36	company	company	NOUN
cjfa-8198	106	37	developing	develop	VERB
cjfa-8198	106	38	new	new	ADJ
cjfa-8198	106	39	or	or	CCONJ
cjfa-8198	106	40	assessing	assess	VERB
cjfa-8198	106	41	existing	exist	VERB
cjfa-8198	106	42	process	process	NOUN
cjfa-8198	106	43	of	of	ADP
cjfa-8198	106	44	measuring	measure	VERB
cjfa-8198	106	45	and	and	CCONJ
cjfa-8198	106	46	valuing	value	VERB
cjfa-8198	106	47	company	company	NOUN
cjfa-8198	106	48	’s	’s	PART
cjfa-8198	106	49	non	non	ADJ
cjfa-8198	106	50	-	-	ADJ
cjfa-8198	106	51	financial	financial	ADJ
cjfa-8198	106	52	long	long	ADV
cjfa-8198	106	53	-	-	PUNCT
cjfa-8198	106	54	lived	live	VERB
cjfa-8198	106	55	assets	asset	NOUN
cjfa-8198	106	56	,	,	PUNCT
cjfa-8198	106	57	as	as	ADV
cjfa-8198	106	58	well	well	ADV
cjfa-8198	106	59	as	as	ADP
cjfa-8198	106	60	may	may	AUX
cjfa-8198	106	61	be	be	AUX
cjfa-8198	106	62	taken	take	VERB
cjfa-8198	106	63	into	into	ADP
cjfa-8198	106	64	consideration	consideration	NOUN
cjfa-8198	106	65	by	by	ADP
cjfa-8198	106	66	shareholders	shareholder	NOUN
cjfa-8198	106	67	(	(	PUNCT
cjfa-8198	106	68	potential	potential	ADJ
cjfa-8198	106	69	,	,	PUNCT
cjfa-8198	106	70	actual	actual	ADJ
cjfa-8198	106	71	)	)	PUNCT
cjfa-8198	106	72	and	and	CCONJ
cjfa-8198	106	73	financial	financial	ADJ
cjfa-8198	106	74	analysts	analyst	NOUN
cjfa-8198	106	75	.	.	PUNCT
cjfa-8198	107	1	accounting	accounting	NOUN
cjfa-8198	107	2	practice	practice	NOUN
cjfa-8198	107	3	relating	relate	VERB
cjfa-8198	107	4	depreciation/	depreciation/	NUM
cjfa-8198	107	5	amortization	amortization	NOUN
cjfa-8198	107	6	of	of	ADP
cjfa-8198	107	7	long	long	ADV
cjfa-8198	107	8	-	-	PUNCT
cjfa-8198	107	9	lived	live	VERB
cjfa-8198	107	10	non	non	ADJ
cjfa-8198	107	11	-	-	ADJ
cjfa-8198	107	12	financial	financial	ADJ
cjfa-8198	107	13	assets	asset	NOUN
cjfa-8198	107	14	in	in	ADP
cjfa-8198	107	15	latvian	latvian	ADJ
cjfa-8198	107	16	companies	company	NOUN
cjfa-8198	107	17	listed	list	VERB
cjfa-8198	107	18	in	in	ADP
cjfa-8198	107	19	baltic	baltic	ADJ
cjfa-8198	107	20	stock	stock	PROPN
cjfa-8198	107	21	exchange	exchange	PROPN
cjfa-8198	107	22	–	–	PUNCT
cjfa-8198	107	23	results	result	NOUN
cjfa-8198	107	24	of	of	ADP
cjfa-8198	107	25	questionnaire	questionnaire	NOUN
cjfa-8198	107	26	the	the	DET
cjfa-8198	107	27	aim	aim	NOUN
cjfa-8198	107	28	of	of	ADP
cjfa-8198	107	29	rq1	rq1	NOUN
cjfa-8198	107	30	and	and	CCONJ
cjfa-8198	107	31	rq2	rq2	NOUN
cjfa-8198	107	32	was	be	AUX
cjfa-8198	107	33	to	to	PART
cjfa-8198	107	34	check	check	VERB
cjfa-8198	107	35	whether	whether	SCONJ
cjfa-8198	107	36	latvian	latvian	ADJ
cjfa-8198	107	37	companies	company	NOUN
cjfa-8198	107	38	listed	list	VERB
cjfa-8198	107	39	in	in	ADP
cjfa-8198	107	40	baltic	baltic	ADJ
cjfa-8198	107	41	stock	stock	PROPN
cjfa-8198	107	42	exchange	exchange	PROPN
cjfa-8198	107	43	present	present	VERB
cjfa-8198	107	44	the	the	DET
cjfa-8198	107	45	information	information	NOUN
cjfa-8198	107	46	relating	relate	VERB
cjfa-8198	107	47	depreciation/	depreciation/	NUM
cjfa-8198	107	48	amortization	amortization	NOUN
cjfa-8198	107	49	of	of	ADP
cjfa-8198	107	50	long	long	ADV
cjfa-8198	107	51	-	-	PUNCT
cjfa-8198	107	52	lived	live	VERB
cjfa-8198	107	53	assets	asset	NOUN
cjfa-8198	107	54	correctly	correctly	ADV
cjfa-8198	107	55	and	and	CCONJ
cjfa-8198	107	56	in	in	ADP
cjfa-8198	107	57	accordance	accordance	NOUN
cjfa-8198	107	58	with	with	ADP
cjfa-8198	107	59	definite	definite	ADJ
cjfa-8198	107	60	accounting	accounting	NOUN
cjfa-8198	107	61	standards	standard	NOUN
cjfa-8198	107	62	and	and	CCONJ
cjfa-8198	107	63	regulations	regulation	NOUN
cjfa-8198	107	64	as	as	ADV
cjfa-8198	107	65	well	well	ADV
cjfa-8198	107	66	based	base	VERB
cjfa-8198	107	67	on	on	ADP
cjfa-8198	107	68	specific	specific	ADJ
cjfa-8198	107	69	of	of	ADP
cjfa-8198	107	70	company	company	NOUN
cjfa-8198	107	71	’s	’s	PART
cjfa-8198	107	72	business	business	NOUN
cjfa-8198	107	73	.	.	PUNCT
cjfa-8198	108	1	also	also	ADV
cjfa-8198	108	2	,	,	PUNCT
cjfa-8198	108	3	to	to	PART
cjfa-8198	108	4	identify	identify	VERB
cjfa-8198	108	5	,	,	PUNCT
cjfa-8198	108	6	what	what	PRON
cjfa-8198	108	7	kind	kind	NOUN
cjfa-8198	108	8	of	of	ADP
cjfa-8198	108	9	issues	issue	NOUN
cjfa-8198	108	10	should	should	AUX
cjfa-8198	108	11	company	company	VERB
cjfa-8198	108	12	selecting	select	VERB
cjfa-8198	108	13	the	the	DET
cjfa-8198	108	14	most	most	ADV
cjfa-8198	108	15	appropriate	appropriate	ADJ
cjfa-8198	108	16	amortization/	amortization/	NUM
cjfa-8198	108	17	depreciation	depreciation	NOUN
cjfa-8198	108	18	method	method	NOUN
cjfa-8198	108	19	of	of	ADP
cjfa-8198	108	20	non	non	ADJ
cjfa-8198	108	21	-	-	ADJ
cjfa-8198	108	22	financial	financial	ADJ
cjfa-8198	108	23	long	long	ADV
cjfa-8198	108	24	-	-	PUNCT
cjfa-8198	108	25	lived	live	VERB
cjfa-8198	108	26	assets	asset	NOUN
cjfa-8198	108	27	.	.	PUNCT
cjfa-8198	109	1	q1	q1	PROPN
cjfa-8198	109	2	:	:	PUNCT
cjfa-8198	109	3	what	what	PRON
cjfa-8198	109	4	depreciation/	depreciation/	NUM
cjfa-8198	109	5	amortization	amortization	NOUN
cjfa-8198	109	6	methods	method	NOUN
cjfa-8198	109	7	are	be	AUX
cjfa-8198	109	8	applied	apply	VERB
cjfa-8198	109	9	?	?	PUNCT
cjfa-8198	110	1	analysing	analyse	VERB
cjfa-8198	110	2	results	result	NOUN
cjfa-8198	110	3	obtained	obtain	VERB
cjfa-8198	110	4	the	the	DET
cjfa-8198	110	5	author	author	NOUN
cjfa-8198	110	6	came	come	VERB
cjfa-8198	110	7	to	to	ADP
cjfa-8198	110	8	the	the	DET
cjfa-8198	110	9	following	follow	VERB
cjfa-8198	110	10	general	general	ADJ
cjfa-8198	110	11	conclusions	conclusion	NOUN
cjfa-8198	110	12	on	on	ADP
cjfa-8198	110	13	the	the	DET
cjfa-8198	110	14	information	information	NOUN
cjfa-8198	110	15	relating	relate	VERB
cjfa-8198	110	16	depreciation/	depreciation/	NUM
cjfa-8198	110	17	amortization	amortization	NOUN
cjfa-8198	110	18	methods	method	NOUN
cjfa-8198	110	19	selected	select	VERB
cjfa-8198	110	20	are	be	AUX
cjfa-8198	110	21	presented	present	VERB
cjfa-8198	110	22	below	below	ADP
cjfa-8198	110	23	:	:	PUNCT
cjfa-8198	110	24	the	the	DET
cjfa-8198	110	25	impact	impact	NOUN
cjfa-8198	110	26	of	of	ADP
cjfa-8198	110	27	long	long	ADV
cjfa-8198	110	28	-	-	PUNCT
cjfa-8198	110	29	lived	live	VERB
cjfa-8198	110	30	non	non	ADJ
cjfa-8198	110	31	-	-	ADJ
cjfa-8198	110	32	financial	financial	ADJ
cjfa-8198	110	33	…	…	PUNCT
cjfa-8198	110	34	101	101	NUM
cjfa-8198	110	35	■	■	PUNCT
cjfa-8198	110	36	most	most	ADJ
cjfa-8198	110	37	of	of	ADP
cjfa-8198	110	38	companies	company	NOUN
cjfa-8198	110	39	apply	apply	VERB
cjfa-8198	110	40	the	the	DET
cjfa-8198	110	41	straight	straight	ADJ
cjfa-8198	110	42	-	-	PUNCT
cjfa-8198	110	43	line	line	NOUN
cjfa-8198	110	44	method	method	NOUN
cjfa-8198	110	45	96	96	NUM
cjfa-8198	110	46	%	%	NOUN
cjfa-8198	110	47	,	,	PUNCT
cjfa-8198	110	48	only	only	ADV
cjfa-8198	110	49	4	4	NUM
cjfa-8198	110	50	%	%	NOUN
cjfa-8198	110	51	of	of	ADP
cjfa-8198	110	52	companies	company	NOUN
cjfa-8198	110	53	apply	apply	VERB
cjfa-8198	110	54	diminishing	diminish	VERB
cjfa-8198	110	55	balance	balance	NOUN
cjfa-8198	110	56	method	method	NOUN
cjfa-8198	110	57	,	,	PUNCT
cjfa-8198	110	58	and	and	CCONJ
cjfa-8198	110	59	there	there	PRON
cjfa-8198	110	60	are	be	VERB
cjfa-8198	110	61	no	no	DET
cjfa-8198	110	62	any	any	DET
cjfa-8198	110	63	company	company	NOUN
cjfa-8198	110	64	applying	apply	VERB
cjfa-8198	110	65	units	unit	NOUN
cjfa-8198	110	66	production	production	NOUN
cjfa-8198	110	67	method	method	NOUN
cjfa-8198	110	68	.	.	PUNCT
cjfa-8198	111	1	■	■	PUNCT
cjfa-8198	111	2	in	in	ADP
cjfa-8198	111	3	accordance	accordance	NOUN
cjfa-8198	111	4	with	with	ADP
cjfa-8198	111	5	latvian	latvian	ADJ
cjfa-8198	111	6	and	and	CCONJ
cjfa-8198	111	7	international	international	ADJ
cjfa-8198	111	8	accounting	accounting	NOUN
cjfa-8198	111	9	standards	standard	NOUN
cjfa-8198	111	10	there	there	PRON
cjfa-8198	111	11	are	be	VERB
cjfa-8198	111	12	three	three	NUM
cjfa-8198	111	13	different	different	ADJ
cjfa-8198	111	14	depreciation/	depreciation/	NUM
cjfa-8198	111	15	amortization	amortization	NOUN
cjfa-8198	111	16	methods	method	NOUN
cjfa-8198	111	17	of	of	ADP
cjfa-8198	111	18	long	long	ADV
cjfa-8198	111	19	-	-	PUNCT
cjfa-8198	111	20	lived	live	VERB
cjfa-8198	111	21	non	non	ADJ
cjfa-8198	111	22	-	-	ADJ
cjfa-8198	111	23	financial	financial	ADJ
cjfa-8198	111	24	assets	asset	NOUN
cjfa-8198	111	25	.	.	PUNCT
cjfa-8198	112	1	choice	choice	NOUN
cjfa-8198	112	2	of	of	ADP
cjfa-8198	112	3	it	it	PRON
cjfa-8198	112	4	is	be	AUX
cjfa-8198	112	5	very	very	ADV
cjfa-8198	112	6	important	important	ADJ
cjfa-8198	112	7	,	,	PUNCT
cjfa-8198	112	8	because	because	SCONJ
cjfa-8198	112	9	also	also	ADV
cjfa-8198	112	10	the	the	DET
cjfa-8198	112	11	company	company	NOUN
cjfa-8198	112	12	’s	’s	PART
cjfa-8198	112	13	cost	cost	NOUN
cjfa-8198	112	14	structure	structure	NOUN
cjfa-8198	112	15	has	have	AUX
cjfa-8198	112	16	strongly	strongly	ADV
cjfa-8198	112	17	influenced	influence	VERB
cjfa-8198	112	18	by	by	ADP
cjfa-8198	112	19	these	these	DET
cjfa-8198	112	20	fixed	fix	VERB
cjfa-8198	112	21	–	–	PUNCT
cjfa-8198	112	22	depreciation/	depreciation/	NUM
cjfa-8198	112	23	amortization	amortization	NOUN
cjfa-8198	112	24	costs	cost	NOUN
cjfa-8198	112	25	.	.	PUNCT
cjfa-8198	113	1	therefore	therefore	ADV
cjfa-8198	113	2	,	,	PUNCT
cjfa-8198	113	3	based	base	VERB
cjfa-8198	113	4	on	on	ADP
cjfa-8198	113	5	depreciation/	depreciation/	NUM
cjfa-8198	113	6	amortization	amortization	NOUN
cjfa-8198	113	7	method	method	NOUN
cjfa-8198	113	8	applied	apply	VERB
cjfa-8198	113	9	accounting	accounting	NOUN
cjfa-8198	113	10	result	result	NOUN
cjfa-8198	113	11	per	per	ADP
cjfa-8198	113	12	particular	particular	ADJ
cjfa-8198	113	13	period	period	NOUN
cjfa-8198	113	14	also	also	ADV
cjfa-8198	113	15	can	can	AUX
cjfa-8198	113	16	differ	differ	VERB
cjfa-8198	113	17	.	.	PUNCT
cjfa-8198	114	1	in	in	ADP
cjfa-8198	114	2	order	order	NOUN
cjfa-8198	114	3	to	to	PART
cjfa-8198	114	4	ensure	ensure	VERB
cjfa-8198	114	5	positive	positive	ADJ
cjfa-8198	114	6	results	result	NOUN
cjfa-8198	114	7	,	,	PUNCT
cjfa-8198	114	8	the	the	DET
cjfa-8198	114	9	company	company	NOUN
cjfa-8198	114	10	has	have	VERB
cjfa-8198	114	11	to	to	PART
cjfa-8198	114	12	earn	earn	VERB
cjfa-8198	114	13	relatively	relatively	ADV
cjfa-8198	114	14	large	large	ADJ
cjfa-8198	114	15	amount	amount	NOUN
cjfa-8198	114	16	of	of	ADP
cjfa-8198	114	17	gross	gross	ADJ
cjfa-8198	114	18	profit	profit	NOUN
cjfa-8198	114	19	before	before	SCONJ
cjfa-8198	114	20	it	it	PRON
cjfa-8198	114	21	begins	begin	VERB
cjfa-8198	114	22	to	to	PART
cjfa-8198	114	23	earn	earn	VERB
cjfa-8198	114	24	a	a	DET
cjfa-8198	114	25	net	net	ADJ
cjfa-8198	114	26	profit	profit	NOUN
cjfa-8198	114	27	.	.	PUNCT
cjfa-8198	115	1	therefore	therefore	ADV
cjfa-8198	115	2	,	,	PUNCT
cjfa-8198	115	3	it	it	PRON
cjfa-8198	115	4	is	be	AUX
cjfa-8198	115	5	crucial	crucial	ADJ
cjfa-8198	115	6	that	that	SCONJ
cjfa-8198	115	7	this	this	DET
cjfa-8198	115	8	kind	kind	NOUN
cjfa-8198	115	9	of	of	ADP
cjfa-8198	115	10	assets	asset	NOUN
cjfa-8198	115	11	in	in	ADP
cjfa-8198	115	12	financial	financial	ADJ
cjfa-8198	115	13	statements	statement	NOUN
cjfa-8198	115	14	are	be	AUX
cjfa-8198	115	15	treated	treat	VERB
cjfa-8198	115	16	and	and	CCONJ
cjfa-8198	115	17	presented	present	VERB
cjfa-8198	115	18	correctly	correctly	ADV
cjfa-8198	115	19	,	,	PUNCT
cjfa-8198	115	20	in	in	ADP
cjfa-8198	115	21	accordance	accordance	NOUN
cjfa-8198	115	22	with	with	ADP
cjfa-8198	115	23	definite	definite	ADJ
cjfa-8198	115	24	accounting	accounting	NOUN
cjfa-8198	115	25	standards	standard	NOUN
cjfa-8198	115	26	and	and	CCONJ
cjfa-8198	115	27	regulations	regulation	NOUN
cjfa-8198	115	28	as	as	ADV
cjfa-8198	115	29	well	well	ADV
cjfa-8198	115	30	based	base	VERB
cjfa-8198	115	31	on	on	ADP
cjfa-8198	115	32	specific	specific	ADJ
cjfa-8198	115	33	of	of	ADP
cjfa-8198	115	34	company	company	NOUN
cjfa-8198	115	35	’s	’s	PART
cjfa-8198	115	36	business	business	NOUN
cjfa-8198	115	37	.	.	PUNCT
cjfa-8198	116	1	it	it	PRON
cjfa-8198	116	2	is	be	AUX
cjfa-8198	116	3	even	even	ADV
cjfa-8198	116	4	more	more	ADV
cjfa-8198	116	5	important	important	ADJ
cjfa-8198	116	6	because	because	SCONJ
cjfa-8198	116	7	of	of	ADP
cjfa-8198	116	8	nowadays	nowadays	ADV
cjfa-8198	116	9	global	global	ADJ
cjfa-8198	116	10	economic	economic	ADJ
cjfa-8198	116	11	situation	situation	NOUN
cjfa-8198	116	12	when	when	SCONJ
cjfa-8198	116	13	non	non	ADJ
cjfa-8198	116	14	-	-	ADJ
cjfa-8198	116	15	financial	financial	ADJ
cjfa-8198	116	16	long	long	ADV
cjfa-8198	116	17	-	-	PUNCT
cjfa-8198	116	18	lived	live	VERB
cjfa-8198	116	19	assets	asset	NOUN
cjfa-8198	116	20	management	management	NOUN
cjfa-8198	116	21	plays	play	VERB
cjfa-8198	116	22	significant	significant	ADJ
cjfa-8198	116	23	role	role	NOUN
cjfa-8198	116	24	also	also	ADV
cjfa-8198	116	25	in	in	ADP
cjfa-8198	116	26	stakeholders	stakeholder	NOUN
cjfa-8198	116	27	’	'	PUNCT
cjfa-8198	116	28	decision	decision	NOUN
cjfa-8198	116	29	-	-	PUNCT
cjfa-8198	116	30	making	make	VERB
cjfa-8198	116	31	processes	process	NOUN
cjfa-8198	116	32	concerning	concern	VERB
cjfa-8198	116	33	investing	investing	NOUN
cjfa-8198	116	34	,	,	PUNCT
cjfa-8198	116	35	financing	financing	NOUN
cjfa-8198	116	36	,	,	PUNCT
cjfa-8198	116	37	controlling	control	VERB
cjfa-8198	116	38	and	and	CCONJ
cjfa-8198	116	39	other	other	ADJ
cjfa-8198	116	40	activities	activity	NOUN
cjfa-8198	116	41	.	.	PUNCT
cjfa-8198	117	1	q2	q2	NOUN
cjfa-8198	117	2	:	:	PUNCT
cjfa-8198	117	3	what	what	PRON
cjfa-8198	117	4	were	be	AUX
cjfa-8198	117	5	key	key	ADJ
cjfa-8198	117	6	reasons	reason	NOUN
cjfa-8198	117	7	to	to	PART
cjfa-8198	117	8	select	select	VERB
cjfa-8198	117	9	these	these	DET
cjfa-8198	117	10	methods	method	NOUN
cjfa-8198	117	11	?	?	PUNCT
cjfa-8198	118	1	depreciation/	depreciation/	NUM
cjfa-8198	118	2	amortization	amortization	NOUN
cjfa-8198	118	3	expenses	expense	NOUN
cjfa-8198	118	4	are	be	AUX
cjfa-8198	118	5	non	non	ADJ
cjfa-8198	118	6	-	-	ADJ
cjfa-8198	118	7	cash	cash	ADJ
cjfa-8198	118	8	expenses	expense	NOUN
cjfa-8198	118	9	without	without	ADP
cjfa-8198	118	10	direct	direct	ADJ
cjfa-8198	118	11	impact	impact	NOUN
cjfa-8198	118	12	on	on	ADP
cjfa-8198	118	13	the	the	DET
cjfa-8198	118	14	company	company	NOUN
cjfa-8198	118	15	’s	’s	PART
cjfa-8198	118	16	cash	cash	NOUN
cjfa-8198	118	17	balance	balance	NOUN
cjfa-8198	118	18	,	,	PUNCT
cjfa-8198	118	19	but	but	CCONJ
cjfa-8198	118	20	with	with	ADP
cjfa-8198	118	21	the	the	DET
cjfa-8198	118	22	indirect	indirect	ADJ
cjfa-8198	118	23	impact	impact	NOUN
cjfa-8198	118	24	on	on	ADP
cjfa-8198	118	25	the	the	DET
cjfa-8198	118	26	income	income	NOUN
cjfa-8198	118	27	tax	tax	NOUN
cjfa-8198	118	28	calculated	calculate	VERB
cjfa-8198	118	29	from	from	ADP
cjfa-8198	118	30	the	the	DET
cjfa-8198	118	31	net	net	ADJ
cjfa-8198	118	32	income	income	NOUN
cjfa-8198	118	33	.	.	PUNCT
cjfa-8198	119	1	therefore	therefore	ADV
cjfa-8198	119	2	,	,	PUNCT
cjfa-8198	119	3	the	the	DET
cjfa-8198	119	4	choice	choice	NOUN
cjfa-8198	119	5	of	of	ADP
cjfa-8198	119	6	the	the	DET
cjfa-8198	119	7	most	most	ADV
cjfa-8198	119	8	appropriate	appropriate	ADJ
cjfa-8198	119	9	depreciation/	depreciation/	NUM
cjfa-8198	119	10	amortization	amortization	NOUN
cjfa-8198	119	11	method	method	NOUN
cjfa-8198	119	12	for	for	ADP
cjfa-8198	119	13	each	each	DET
cjfa-8198	119	14	company	company	NOUN
cjfa-8198	119	15	is	be	AUX
cjfa-8198	119	16	very	very	ADV
cjfa-8198	119	17	important	important	ADJ
cjfa-8198	119	18	process	process	NOUN
cjfa-8198	119	19	.	.	PUNCT
cjfa-8198	120	1	the	the	DET
cjfa-8198	120	2	research	research	NOUN
cjfa-8198	120	3	results	result	NOUN
cjfa-8198	120	4	showed	show	VERB
cjfa-8198	120	5	that	that	SCONJ
cjfa-8198	120	6	the	the	DET
cjfa-8198	120	7	most	most	ADV
cjfa-8198	120	8	common	common	ADJ
cjfa-8198	120	9	reason	reason	NOUN
cjfa-8198	120	10	selecting	select	VERB
cjfa-8198	120	11	the	the	DET
cjfa-8198	120	12	most	most	ADV
cjfa-8198	120	13	appropriate	appropriate	ADJ
cjfa-8198	120	14	depreciation/	depreciation/	NUM
cjfa-8198	120	15	amortization	amortization	NOUN
cjfa-8198	120	16	method	method	NOUN
cjfa-8198	120	17	of	of	ADP
cjfa-8198	120	18	long	long	ADV
cjfa-8198	120	19	-	-	PUNCT
cjfa-8198	120	20	lived	live	VERB
cjfa-8198	120	21	non	non	ADJ
cjfa-8198	120	22	-	-	ADJ
cjfa-8198	120	23	financial	financial	ADJ
cjfa-8198	120	24	assets	asset	NOUN
cjfa-8198	120	25	is	be	AUX
cjfa-8198	120	26	useful	useful	ADJ
cjfa-8198	120	27	life	life	NOUN
cjfa-8198	120	28	of	of	ADP
cjfa-8198	120	29	long	long	ADV
cjfa-8198	120	30	-	-	PUNCT
cjfa-8198	120	31	lived	live	VERB
cjfa-8198	120	32	non	non	ADJ
cjfa-8198	120	33	-	-	ADJ
cjfa-8198	120	34	financial	financial	ADJ
cjfa-8198	120	35	assets	asset	NOUN
cjfa-8198	120	36	–	–	PUNCT
cjfa-8198	120	37	51	51	NUM
cjfa-8198	120	38	%	%	NOUN
cjfa-8198	120	39	.	.	PUNCT
cjfa-8198	121	1	but	but	CCONJ
cjfa-8198	121	2	such	such	ADJ
cjfa-8198	121	3	important	important	ADJ
cjfa-8198	121	4	reason	reason	NOUN
cjfa-8198	121	5	as	as	SCONJ
cjfa-8198	121	6	planned	plan	VERB
cjfa-8198	121	7	economic	economic	ADJ
cjfa-8198	121	8	benefit	benefit	NOUN
cjfa-8198	121	9	from	from	ADP
cjfa-8198	121	10	assets	asset	NOUN
cjfa-8198	121	11	used	use	VERB
cjfa-8198	121	12	has	have	AUX
cjfa-8198	121	13	indicated	indicate	VERB
cjfa-8198	121	14	only	only	ADV
cjfa-8198	121	15	by	by	ADP
cjfa-8198	121	16	18	18	NUM
cjfa-8198	121	17	%	%	NOUN
cjfa-8198	121	18	from	from	ADP
cjfa-8198	121	19	all	all	DET
cjfa-8198	121	20	respondents	respondent	NOUN
cjfa-8198	121	21	.	.	PUNCT
cjfa-8198	122	1	also	also	ADV
cjfa-8198	122	2	18	18	NUM
cjfa-8198	122	3	%	%	NOUN
cjfa-8198	122	4	was	be	AUX
cjfa-8198	122	5	indicating	indicate	VERB
cjfa-8198	122	6	as	as	ADP
cjfa-8198	122	7	the	the	DET
cjfa-8198	122	8	key	key	ADJ
cjfa-8198	122	9	reason	reason	NOUN
cjfa-8198	122	10	company	company	NOUN
cjfa-8198	122	11	’s	’s	PART
cjfa-8198	122	12	established	establish	VERB
cjfa-8198	122	13	practice	practice	NOUN
cjfa-8198	122	14	over	over	ADP
cjfa-8198	122	15	time	time	NOUN
cjfa-8198	122	16	,	,	PUNCT
cjfa-8198	122	17	but	but	CCONJ
cjfa-8198	122	18	13	13	NUM
cjfa-8198	122	19	%	%	NOUN
cjfa-8198	122	20	–	–	PUNCT
cjfa-8198	122	21	category	category	NOUN
cjfa-8198	122	22	and	and	CCONJ
cjfa-8198	122	23	depreciation	depreciation	NOUN
cjfa-8198	122	24	rates	rate	NOUN
cjfa-8198	122	25	of	of	ADP
cjfa-8198	122	26	fixed	fix	VERB
cjfa-8198	122	27	assets	asset	NOUN
cjfa-8198	122	28	for	for	ADP
cjfa-8198	122	29	tax	tax	NOUN
cjfa-8198	122	30	purposes	purpose	NOUN
cjfa-8198	122	31	.	.	PUNCT
cjfa-8198	123	1	q3	q3	PROPN
cjfa-8198	123	2	:	:	PUNCT
cjfa-8198	123	3	what	what	PRON
cjfa-8198	123	4	were	be	AUX
cjfa-8198	123	5	key	key	ADJ
cjfa-8198	123	6	determinants	determinant	NOUN
cjfa-8198	123	7	defining	define	VERB
cjfa-8198	123	8	the	the	DET
cjfa-8198	123	9	expected	expect	VERB
cjfa-8198	123	10	useful	useful	ADJ
cjfa-8198	123	11	life	life	NOUN
cjfa-8198	123	12	of	of	ADP
cjfa-8198	123	13	these	these	DET
cjfa-8198	123	14	assets	asset	NOUN
cjfa-8198	123	15	?	?	PUNCT
cjfa-8198	124	1	based	base	VERB
cjfa-8198	124	2	on	on	ADP
cjfa-8198	124	3	practice	practice	NOUN
cjfa-8198	124	4	in	in	ADP
cjfa-8198	124	5	latvian	latvian	ADJ
cjfa-8198	124	6	companies	company	NOUN
cjfa-8198	124	7	listed	list	VERB
cjfa-8198	124	8	in	in	ADP
cjfa-8198	124	9	baltic	baltic	ADJ
cjfa-8198	124	10	stock	stock	PROPN
cjfa-8198	124	11	exchange	exchange	PROPN
cjfa-8198	124	12	the	the	DET
cjfa-8198	124	13	key	key	ADJ
cjfa-8198	124	14	determinants	determinant	NOUN
cjfa-8198	124	15	defining	define	VERB
cjfa-8198	124	16	are	be	AUX
cjfa-8198	124	17	the	the	DET
cjfa-8198	124	18	ones	one	NOUN
cjfa-8198	124	19	described	describe	VERB
cjfa-8198	124	20	in	in	ADP
cjfa-8198	124	21	the	the	DET
cjfa-8198	124	22	table	table	NOUN
cjfa-8198	124	23	below	below	ADV
cjfa-8198	124	24	.	.	PUNCT
cjfa-8198	125	1	ieva	ieva	PROPN
cjfa-8198	125	2	kozlovska102	kozlovska102	PROPN
cjfa-8198	125	3	table	table	NOUN
cjfa-8198	125	4	3	3	NUM
cjfa-8198	125	5	.	.	PUNCT
cjfa-8198	125	6	key	key	ADJ
cjfa-8198	125	7	determinants	determinant	NOUN
cjfa-8198	125	8	defining	define	VERB
cjfa-8198	125	9	the	the	DET
cjfa-8198	125	10	expected	expect	VERB
cjfa-8198	125	11	useful	useful	ADJ
cjfa-8198	125	12	life	life	NOUN
cjfa-8198	125	13	of	of	ADP
cjfa-8198	125	14	assets	asset	NOUN
cjfa-8198	125	15	criterion	criterion	NOUN
cjfa-8198	125	16	tangible	tangible	ADJ
cjfa-8198	125	17	assets	asset	NOUN
cjfa-8198	125	18	(	(	PUNCT
cjfa-8198	125	19	%	%	INTJ
cjfa-8198	125	20	)	)	PUNCT
cjfa-8198	125	21	intangible	intangible	ADJ
cjfa-8198	125	22	assets	asset	NOUN
cjfa-8198	125	23	(	(	PUNCT
cjfa-8198	125	24	%	%	INTJ
cjfa-8198	125	25	)	)	PUNCT
cjfa-8198	125	26	planned	plan	VERB
cjfa-8198	125	27	economic	economic	ADJ
cjfa-8198	125	28	benefits	benefit	NOUN
cjfa-8198	125	29	of	of	ADP
cjfa-8198	125	30	the	the	DET
cjfa-8198	125	31	asset	asset	NOUN
cjfa-8198	125	32	to	to	PART
cjfa-8198	125	33	be	be	AUX
cjfa-8198	125	34	used	use	VERB
cjfa-8198	125	35	0	0	NUM
cjfa-8198	125	36	%	%	NOUN
cjfa-8198	125	37	52	52	NUM
cjfa-8198	125	38	%	%	NOUN
cjfa-8198	125	39	technological	technological	ADJ
cjfa-8198	125	40	properties	property	NOUN
cjfa-8198	125	41	of	of	ADP
cjfa-8198	125	42	asset	asset	NOUN
cjfa-8198	125	43	34	34	NUM
cjfa-8198	125	44	%	%	NOUN
cjfa-8198	125	45	physical	physical	ADJ
cjfa-8198	125	46	deterioration	deterioration	NOUN
cjfa-8198	125	47	32	32	NUM
cjfa-8198	125	48	%	%	NOUN
cjfa-8198	125	49	conditions	condition	NOUN
cjfa-8198	125	50	of	of	ADP
cjfa-8198	125	51	purchase	purchase	NOUN
cjfa-8198	125	52	contract	contract	NOUN
cjfa-8198	125	53	0	0	NUM
cjfa-8198	125	54	%	%	NOUN
cjfa-8198	125	55	21	21	NUM
cjfa-8198	125	56	%	%	NOUN
cjfa-8198	125	57	obsolescence	obsolescence	NOUN
cjfa-8198	125	58	17	17	NUM
cjfa-8198	125	59	%	%	NOUN
cjfa-8198	125	60	situation	situation	NOUN
cjfa-8198	125	61	in	in	ADP
cjfa-8198	125	62	the	the	DET
cjfa-8198	125	63	market	market	NOUN
cjfa-8198	125	64	0	0	NUM
cjfa-8198	125	65	%	%	NOUN
cjfa-8198	125	66	14	14	NUM
cjfa-8198	125	67	%	%	NOUN
cjfa-8198	125	68	technological	technological	ADJ
cjfa-8198	125	69	progress	progress	NOUN
cjfa-8198	125	70	13	13	NUM
cjfa-8198	125	71	%	%	NOUN
cjfa-8198	125	72	other	other	ADJ
cjfa-8198	125	73	*	*	PROPN
cjfa-8198	125	74	4	4	NUM
cjfa-8198	125	75	%	%	NOUN
cjfa-8198	125	76	14	14	NUM
cjfa-8198	125	77	%	%	NOUN
cjfa-8198	125	78	s	s	PART
cjfa-8198	125	79	o	o	NOUN
cjfa-8198	125	80	u	u	NOUN
cjfa-8198	125	81	r	r	NOUN
cjfa-8198	125	82	c	c	NOUN
cjfa-8198	125	83	e	e	NOUN
cjfa-8198	125	84	:	:	PUNCT
cjfa-8198	125	85	the	the	DET
cjfa-8198	125	86	author	author	NOUN
cjfa-8198	125	87	’s	’s	PART
cjfa-8198	125	88	own	own	ADJ
cjfa-8198	125	89	study	study	NOUN
cjfa-8198	125	90	.	.	PUNCT
cjfa-8198	126	1	the	the	DET
cjfa-8198	126	2	general	general	ADJ
cjfa-8198	126	3	conclusions	conclusion	NOUN
cjfa-8198	126	4	on	on	ADP
cjfa-8198	126	5	the	the	DET
cjfa-8198	126	6	information	information	NOUN
cjfa-8198	126	7	relating	relate	VERB
cjfa-8198	126	8	key	key	ADJ
cjfa-8198	126	9	determinants	determinant	NOUN
cjfa-8198	126	10	defining	define	VERB
cjfa-8198	126	11	the	the	DET
cjfa-8198	126	12	expected	expect	VERB
cjfa-8198	126	13	useful	useful	ADJ
cjfa-8198	126	14	life	life	NOUN
cjfa-8198	126	15	of	of	ADP
cjfa-8198	126	16	long	long	ADV
cjfa-8198	126	17	-	-	PUNCT
cjfa-8198	126	18	lived	live	VERB
cjfa-8198	126	19	non	non	ADJ
cjfa-8198	126	20	-	-	ADJ
cjfa-8198	126	21	financial	financial	ADJ
cjfa-8198	126	22	assets	asset	NOUN
cjfa-8198	126	23	are	be	AUX
cjfa-8198	126	24	different	different	ADJ
cjfa-8198	126	25	for	for	ADP
cjfa-8198	126	26	tangible	tangible	ADJ
cjfa-8198	126	27	assets	asset	NOUN
cjfa-8198	126	28	–	–	PUNCT
cjfa-8198	126	29	e.g.	e.g.	ADV
cjfa-8198	126	30	technological	technological	ADJ
cjfa-8198	126	31	properties	property	NOUN
cjfa-8198	126	32	of	of	ADP
cjfa-8198	126	33	these	these	DET
cjfa-8198	126	34	asset	asset	NOUN
cjfa-8198	126	35	,	,	PUNCT
cjfa-8198	126	36	physical	physical	ADJ
cjfa-8198	126	37	deterioration	deterioration	NOUN
cjfa-8198	126	38	,	,	PUNCT
cjfa-8198	126	39	obsolesce	obsolesce	NOUN
cjfa-8198	126	40	,	,	PUNCT
cjfa-8198	126	41	etc	etc	X
cjfa-8198	126	42	.	.	X
cjfa-8198	126	43	and	and	CCONJ
cjfa-8198	126	44	intangible	intangible	ADJ
cjfa-8198	126	45	ones	one	NOUN
cjfa-8198	126	46	–	–	PUNCT
cjfa-8198	126	47	e.g.	e.g.	ADV
cjfa-8198	126	48	planned	plan	VERB
cjfa-8198	126	49	economic	economic	ADJ
cjfa-8198	126	50	benefits	benefit	NOUN
cjfa-8198	126	51	of	of	ADP
cjfa-8198	126	52	asset	asset	NOUN
cjfa-8198	126	53	,	,	PUNCT
cjfa-8198	126	54	conditions	condition	NOUN
cjfa-8198	126	55	of	of	ADP
cjfa-8198	126	56	purchase	purchase	NOUN
cjfa-8198	126	57	contract	contract	NOUN
cjfa-8198	126	58	and	and	CCONJ
cjfa-8198	126	59	even	even	ADV
cjfa-8198	126	60	situation	situation	NOUN
cjfa-8198	126	61	in	in	ADP
cjfa-8198	126	62	the	the	DET
cjfa-8198	126	63	market	market	NOUN
cjfa-8198	126	64	.	.	PUNCT
cjfa-8198	127	1	q4	q4	PROPN
cjfa-8198	127	2	:	:	PUNCT
cjfa-8198	127	3	has	have	AUX
cjfa-8198	127	4	company	company	NOUN
cjfa-8198	127	5	ever	ever	ADV
cjfa-8198	127	6	changed	change	VERB
cjfa-8198	127	7	its	its	PRON
cjfa-8198	127	8	depreciation/	depreciation/	NUM
cjfa-8198	127	9	amortization	amortization	NOUN
cjfa-8198	127	10	method	method	NOUN
cjfa-8198	127	11	of	of	ADP
cjfa-8198	127	12	these	these	DET
cjfa-8198	127	13	assets	asset	NOUN
cjfa-8198	127	14	?	?	PUNCT
cjfa-8198	128	1	what	what	PRON
cjfa-8198	128	2	were	be	AUX
cjfa-8198	128	3	key	key	ADJ
cjfa-8198	128	4	reasons	reason	NOUN
cjfa-8198	128	5	and	and	CCONJ
cjfa-8198	128	6	how	how	SCONJ
cjfa-8198	128	7	the	the	DET
cjfa-8198	128	8	most	most	ADV
cjfa-8198	128	9	appropriate	appropriate	ADJ
cjfa-8198	128	10	depreciation/	depreciation/	NUM
cjfa-8198	128	11	amortization	amortization	NOUN
cjfa-8198	128	12	method	method	NOUN
cjfa-8198	128	13	was/	was/	NUM
cjfa-8198	128	14	were	be	AUX
cjfa-8198	128	15	selected	select	VERB
cjfa-8198	128	16	?	?	PUNCT
cjfa-8198	129	1	only	only	ADV
cjfa-8198	129	2	21	21	NUM
cjfa-8198	129	3	%	%	NOUN
cjfa-8198	129	4	of	of	ADP
cjfa-8198	129	5	all	all	DET
cjfa-8198	129	6	companies	company	NOUN
cjfa-8198	129	7	answered	answer	VERB
cjfa-8198	129	8	that	that	SCONJ
cjfa-8198	129	9	it	it	PRON
cjfa-8198	129	10	has	have	AUX
cjfa-8198	129	11	changed	change	VERB
cjfa-8198	129	12	depreciation/	depreciation/	NUM
cjfa-8198	129	13	amortization	amortization	NOUN
cjfa-8198	129	14	method	method	NOUN
cjfa-8198	129	15	,	,	PUNCT
cjfa-8198	129	16	but	but	CCONJ
cjfa-8198	129	17	79	79	NUM
cjfa-8198	129	18	%	%	NOUN
cjfa-8198	129	19	of	of	ADP
cjfa-8198	129	20	respondents	respondent	NOUN
cjfa-8198	129	21	answered	answer	VERB
cjfa-8198	129	22	with	with	ADP
cjfa-8198	129	23	no	no	NOUN
cjfa-8198	129	24	.	.	PUNCT
cjfa-8198	130	1	reasons	reason	NOUN
cjfa-8198	130	2	to	to	PART
cjfa-8198	130	3	change	change	VERB
cjfa-8198	130	4	the	the	DET
cjfa-8198	130	5	method	method	NOUN
cjfa-8198	130	6	for	for	ADP
cjfa-8198	130	7	tangible	tangible	ADJ
cjfa-8198	130	8	assets	asset	NOUN
cjfa-8198	130	9	were	be	AUX
cjfa-8198	130	10	decision	decision	NOUN
cjfa-8198	130	11	of	of	ADP
cjfa-8198	130	12	company	company	NOUN
cjfa-8198	130	13	’s	’s	PART
cjfa-8198	130	14	management	management	NOUN
cjfa-8198	130	15	,	,	PUNCT
cjfa-8198	130	16	chief	chief	ADJ
cjfa-8198	130	17	executive	executive	ADJ
cjfa-8198	130	18	officer	officer	NOUN
cjfa-8198	130	19	,	,	PUNCT
cjfa-8198	130	20	accountant	accountant	NOUN
cjfa-8198	130	21	and	and	CCONJ
cjfa-8198	130	22	change	change	NOUN
cjfa-8198	130	23	of	of	ADP
cjfa-8198	130	24	chief	chief	ADJ
cjfa-8198	130	25	accountant	accountant	NOUN
cjfa-8198	130	26	,	,	PUNCT
cjfa-8198	130	27	economic	economic	ADJ
cjfa-8198	130	28	considerations	consideration	NOUN
cjfa-8198	130	29	,	,	PUNCT
cjfa-8198	130	30	and	and	CCONJ
cjfa-8198	130	31	useful	useful	ADJ
cjfa-8198	130	32	life	life	NOUN
cjfa-8198	130	33	of	of	ADP
cjfa-8198	130	34	the	the	DET
cjfa-8198	130	35	asset	asset	NOUN
cjfa-8198	130	36	,	,	PUNCT
cjfa-8198	130	37	before	before	SCONJ
cjfa-8198	130	38	was	be	AUX
cjfa-8198	130	39	applied	apply	VERB
cjfa-8198	130	40	geometric	geometric	ADJ
cjfa-8198	130	41	method	method	NOUN
cjfa-8198	130	42	.	.	PUNCT
cjfa-8198	131	1	but	but	CCONJ
cjfa-8198	131	2	reasons	reason	NOUN
cjfa-8198	131	3	for	for	ADP
cjfa-8198	131	4	intangible	intangible	ADJ
cjfa-8198	131	5	assets	asset	NOUN
cjfa-8198	131	6	,	,	PUNCT
cjfa-8198	131	7	if	if	SCONJ
cjfa-8198	131	8	the	the	DET
cjfa-8198	131	9	company	company	NOUN
cjfa-8198	131	10	has	have	VERB
cjfa-8198	131	11	–	–	PUNCT
cjfa-8198	131	12	useful	useful	ADJ
cjfa-8198	131	13	life	life	NOUN
cjfa-8198	131	14	of	of	ADP
cjfa-8198	131	15	the	the	DET
cjfa-8198	131	16	asset	asset	NOUN
cjfa-8198	131	17	and	and	CCONJ
cjfa-8198	131	18	planned	plan	VERB
cjfa-8198	131	19	active	active	ADJ
cjfa-8198	131	20	usage	usage	NOUN
cjfa-8198	131	21	period	period	NOUN
cjfa-8198	131	22	of	of	ADP
cjfa-8198	131	23	the	the	DET
cjfa-8198	131	24	asset	asset	NOUN
cjfa-8198	131	25	.	.	PUNCT
cjfa-8198	132	1	q5	q5	PROPN
cjfa-8198	132	2	:	:	PUNCT
cjfa-8198	132	3	whether	whether	SCONJ
cjfa-8198	132	4	there	there	PRON
cjfa-8198	132	5	are	be	VERB
cjfa-8198	132	6	any	any	DET
cjfa-8198	132	7	possible	possible	ADJ
cjfa-8198	132	8	problems	problem	NOUN
cjfa-8198	132	9	and	and	CCONJ
cjfa-8198	132	10	issues	issue	NOUN
cjfa-8198	132	11	relating	relate	VERB
cjfa-8198	132	12	depreciation/	depreciation/	NUM
cjfa-8198	132	13	amortization	amortization	NOUN
cjfa-8198	132	14	of	of	ADP
cjfa-8198	132	15	these	these	DET
cjfa-8198	132	16	assets	asset	NOUN
cjfa-8198	132	17	the	the	DET
cjfa-8198	132	18	company	company	NOUN
cjfa-8198	132	19	may	may	AUX
cjfa-8198	132	20	face	face	VERB
cjfa-8198	132	21	in	in	ADP
cjfa-8198	132	22	the	the	DET
cjfa-8198	132	23	nearest	near	ADJ
cjfa-8198	132	24	future	future	NOUN
cjfa-8198	132	25	?	?	PUNCT
cjfa-8198	133	1	replies	reply	NOUN
cjfa-8198	133	2	received	receive	VERB
cjfa-8198	133	3	were	be	AUX
cjfa-8198	133	4	the	the	DET
cjfa-8198	133	5	following	follow	VERB
cjfa-8198	133	6	–	–	PUNCT
cjfa-8198	133	7	there	there	PRON
cjfa-8198	133	8	are	be	VERB
cjfa-8198	133	9	no	no	DET
cjfa-8198	133	10	any	any	DET
cjfa-8198	133	11	issues	issue	NOUN
cjfa-8198	133	12	,	,	PUNCT
cjfa-8198	133	13	do	do	AUX
cjfa-8198	133	14	not	not	PART
cjfa-8198	133	15	planned	plan	VERB
cjfa-8198	133	16	to	to	PART
cjfa-8198	133	17	have	have	VERB
cjfa-8198	133	18	this	this	DET
cjfa-8198	133	19	type	type	NOUN
cjfa-8198	133	20	of	of	ADP
cjfa-8198	133	21	issues	issue	NOUN
cjfa-8198	133	22	in	in	ADP
cjfa-8198	133	23	the	the	DET
cjfa-8198	133	24	future	future	NOUN
cjfa-8198	133	25	,	,	PUNCT
cjfa-8198	133	26	consider	consider	VERB
cjfa-8198	133	27	all	all	DET
cjfa-8198	133	28	costs	cost	NOUN
cjfa-8198	133	29	developing	develop	VERB
cjfa-8198	133	30	intangible	intangible	ADJ
cjfa-8198	133	31	the	the	DET
cjfa-8198	133	32	impact	impact	NOUN
cjfa-8198	133	33	of	of	ADP
cjfa-8198	133	34	long	long	ADV
cjfa-8198	133	35	-	-	PUNCT
cjfa-8198	133	36	lived	live	VERB
cjfa-8198	133	37	non	non	ADJ
cjfa-8198	133	38	-	-	ADJ
cjfa-8198	133	39	financial	financial	ADJ
cjfa-8198	133	40	…	…	PUNCT
cjfa-8198	133	41	103	103	NUM
cjfa-8198	133	42	assets	asset	NOUN
cjfa-8198	133	43	,	,	PUNCT
cjfa-8198	133	44	and	and	CCONJ
cjfa-8198	133	45	intangible	intangible	ADJ
cjfa-8198	133	46	assets	asset	NOUN
cjfa-8198	133	47	are	be	AUX
cjfa-8198	133	48	insignificant	insignificant	ADJ
cjfa-8198	133	49	proportion	proportion	NOUN
cjfa-8198	133	50	of	of	ADP
cjfa-8198	133	51	total	total	ADJ
cjfa-8198	133	52	assets	asset	NOUN
cjfa-8198	133	53	,	,	PUNCT
cjfa-8198	133	54	therefore	therefore	ADV
cjfa-8198	133	55	,	,	PUNCT
cjfa-8198	133	56	do	do	AUX
cjfa-8198	133	57	not	not	PART
cjfa-8198	133	58	consider	consider	VERB
cjfa-8198	133	59	this	this	DET
cjfa-8198	133	60	issue	issue	NOUN
cjfa-8198	133	61	.	.	PUNCT
cjfa-8198	134	1	the	the	DET
cjfa-8198	134	2	research	research	NOUN
cjfa-8198	134	3	results	result	NOUN
cjfa-8198	134	4	presented	present	VERB
cjfa-8198	134	5	above	above	ADP
cjfa-8198	134	6	show	show	VERB
cjfa-8198	134	7	that	that	SCONJ
cjfa-8198	134	8	most	most	ADJ
cjfa-8198	134	9	of	of	ADP
cjfa-8198	134	10	companies	company	NOUN
cjfa-8198	134	11	do	do	AUX
cjfa-8198	134	12	not	not	PART
cjfa-8198	134	13	predict	predict	VERB
cjfa-8198	134	14	any	any	DET
cjfa-8198	134	15	possible	possible	ADJ
cjfa-8198	134	16	problems	problem	NOUN
cjfa-8198	134	17	or	or	CCONJ
cjfa-8198	134	18	issues	issue	NOUN
cjfa-8198	134	19	relating	relate	VERB
cjfa-8198	134	20	depreciation/	depreciation/	NUM
cjfa-8198	134	21	amortization	amortization	NOUN
cjfa-8198	134	22	of	of	ADP
cjfa-8198	134	23	long	long	ADV
cjfa-8198	134	24	-	-	PUNCT
cjfa-8198	134	25	lived	live	VERB
cjfa-8198	134	26	non	non	ADJ
cjfa-8198	134	27	-	-	ADJ
cjfa-8198	134	28	financial	financial	ADJ
cjfa-8198	134	29	assets	asset	NOUN
cjfa-8198	134	30	.	.	PUNCT
cjfa-8198	135	1	based	base	VERB
cjfa-8198	135	2	on	on	ADP
cjfa-8198	135	3	this	this	DET
cjfa-8198	135	4	result	result	NOUN
cjfa-8198	135	5	the	the	DET
cjfa-8198	135	6	author	author	NOUN
cjfa-8198	135	7	can	can	AUX
cjfa-8198	135	8	conclude	conclude	VERB
cjfa-8198	135	9	that	that	SCONJ
cjfa-8198	135	10	rules	rule	NOUN
cjfa-8198	135	11	and	and	CCONJ
cjfa-8198	135	12	regulations	regulation	NOUN
cjfa-8198	135	13	are	be	AUX
cjfa-8198	135	14	clear	clear	ADJ
cjfa-8198	135	15	,	,	PUNCT
cjfa-8198	135	16	correct	correct	ADJ
cjfa-8198	135	17	and	and	CCONJ
cjfa-8198	135	18	support	support	VERB
cjfa-8198	135	19	companies	company	NOUN
cjfa-8198	135	20	in	in	ADP
cjfa-8198	135	21	their	their	PRON
cjfa-8198	135	22	process	process	NOUN
cjfa-8198	135	23	of	of	ADP
cjfa-8198	135	24	efficient	efficient	ADJ
cjfa-8198	135	25	long	long	ADV
cjfa-8198	135	26	-	-	PUNCT
cjfa-8198	135	27	lived	live	VERB
cjfa-8198	135	28	assets	asset	NOUN
cjfa-8198	135	29	management	management	NOUN
cjfa-8198	135	30	process	process	NOUN
cjfa-8198	135	31	.	.	PUNCT
cjfa-8198	135	32	 	 	SPACE
cjfa-8198	136	1	conclusions	conclusion	VERB
cjfa-8198	136	2	the	the	DET
cjfa-8198	136	3	results	result	NOUN
cjfa-8198	136	4	of	of	ADP
cjfa-8198	136	5	the	the	DET
cjfa-8198	136	6	research	research	NOUN
cjfa-8198	136	7	conducted	conduct	VERB
cjfa-8198	136	8	by	by	ADP
cjfa-8198	136	9	the	the	DET
cjfa-8198	136	10	author	author	NOUN
cjfa-8198	136	11	of	of	ADP
cjfa-8198	136	12	this	this	DET
cjfa-8198	136	13	article	article	NOUN
cjfa-8198	136	14	show	show	VERB
cjfa-8198	136	15	that	that	SCONJ
cjfa-8198	136	16	in	in	ADP
cjfa-8198	136	17	most	most	ADJ
cjfa-8198	136	18	of	of	ADP
cjfa-8198	136	19	cases	case	NOUN
cjfa-8198	136	20	long	long	ADV
cjfa-8198	136	21	-	-	PUNCT
cjfa-8198	136	22	lived	live	VERB
cjfa-8198	136	23	non	non	ADJ
cjfa-8198	136	24	-	-	ADJ
cjfa-8198	136	25	financial	financial	ADJ
cjfa-8198	136	26	assets	asset	NOUN
cjfa-8198	136	27	constitute	constitute	VERB
cjfa-8198	136	28	also	also	ADV
cjfa-8198	136	29	considerable	considerable	ADJ
cjfa-8198	136	30	part	part	NOUN
cjfa-8198	136	31	of	of	ADP
cjfa-8198	136	32	companies	company	NOUN
cjfa-8198	136	33	’	'	PUNCT
cjfa-8198	136	34	total	total	ADJ
cjfa-8198	136	35	assets	asset	NOUN
cjfa-8198	136	36	in	in	ADP
cjfa-8198	136	37	its	its	PRON
cjfa-8198	136	38	statements	statement	NOUN
cjfa-8198	136	39	of	of	ADP
cjfa-8198	136	40	the	the	DET
cjfa-8198	136	41	company	company	NOUN
cjfa-8198	136	42	’s	’s	PART
cjfa-8198	136	43	financial	financial	ADJ
cjfa-8198	136	44	position	position	NOUN
cjfa-8198	136	45	or	or	CCONJ
cjfa-8198	136	46	balance	balance	NOUN
cjfa-8198	136	47	sheet	sheet	NOUN
cjfa-8198	136	48	.	.	PUNCT
cjfa-8198	137	1	therefore	therefore	ADV
cjfa-8198	137	2	,	,	PUNCT
cjfa-8198	137	3	the	the	DET
cjfa-8198	137	4	choice	choice	NOUN
cjfa-8198	137	5	of	of	ADP
cjfa-8198	137	6	depreciation/	depreciation/	NUM
cjfa-8198	137	7	amortization	amortization	NOUN
cjfa-8198	137	8	method	method	NOUN
cjfa-8198	137	9	of	of	ADP
cjfa-8198	137	10	long	long	ADV
cjfa-8198	137	11	-	-	PUNCT
cjfa-8198	137	12	lived	live	VERB
cjfa-8198	137	13	non	non	ADJ
cjfa-8198	137	14	-	-	ADJ
cjfa-8198	137	15	financial	financial	ADJ
cjfa-8198	137	16	assets	asset	NOUN
cjfa-8198	137	17	significantly	significantly	ADV
cjfa-8198	137	18	influences	influence	VERB
cjfa-8198	137	19	result	result	VERB
cjfa-8198	137	20	in	in	ADP
cjfa-8198	137	21	company	company	NOUN
cjfa-8198	137	22	’s	’s	PART
cjfa-8198	137	23	financial	financial	ADJ
cjfa-8198	137	24	statements	statement	NOUN
cjfa-8198	137	25	per	per	ADP
cjfa-8198	137	26	particular	particular	ADJ
cjfa-8198	137	27	period	period	NOUN
cjfa-8198	137	28	.	.	PUNCT
cjfa-8198	138	1	there	there	PRON
cjfa-8198	138	2	are	be	VERB
cjfa-8198	138	3	no	no	DET
cjfa-8198	138	4	one	one	NOUN
cjfa-8198	138	5	and	and	CCONJ
cjfa-8198	138	6	the	the	DET
cjfa-8198	138	7	most	most	ADV
cjfa-8198	138	8	suitable	suitable	ADJ
cjfa-8198	138	9	depreciation/	depreciation/	NUM
cjfa-8198	138	10	amortization	amortization	NOUN
cjfa-8198	138	11	method	method	NOUN
cjfa-8198	138	12	for	for	ADP
cjfa-8198	138	13	long	long	ADV
cjfa-8198	138	14	-	-	PUNCT
cjfa-8198	138	15	lived	live	VERB
cjfa-8198	138	16	non	non	ADJ
cjfa-8198	138	17	-	-	ADJ
cjfa-8198	138	18	financial	financial	ADJ
cjfa-8198	138	19	assets	asset	NOUN
cjfa-8198	138	20	for	for	ADP
cjfa-8198	138	21	all	all	DET
cjfa-8198	138	22	companies	company	NOUN
cjfa-8198	138	23	.	.	PUNCT
cjfa-8198	139	1	the	the	DET
cjfa-8198	139	2	most	most	ADV
cjfa-8198	139	3	suitable	suitable	ADJ
cjfa-8198	139	4	depreciation/	depreciation/	NUM
cjfa-8198	139	5	amortization	amortization	NOUN
cjfa-8198	139	6	method	method	NOUN
cjfa-8198	139	7	for	for	ADP
cjfa-8198	139	8	one	one	NUM
cjfa-8198	139	9	company	company	NOUN
cjfa-8198	139	10	could	could	AUX
cjfa-8198	139	11	be	be	AUX
cjfa-8198	139	12	not	not	PART
cjfa-8198	139	13	such	such	DET
cjfa-8198	139	14	a	a	DET
cjfa-8198	139	15	method	method	NOUN
cjfa-8198	139	16	for	for	ADP
cjfa-8198	139	17	other	other	ADJ
cjfa-8198	139	18	company	company	NOUN
cjfa-8198	139	19	.	.	PUNCT
cjfa-8198	140	1	it	it	PRON
cjfa-8198	140	2	is	be	AUX
cjfa-8198	140	3	very	very	ADV
cjfa-8198	140	4	crucial	crucial	ADJ
cjfa-8198	140	5	that	that	SCONJ
cjfa-8198	140	6	these	these	DET
cjfa-8198	140	7	assets	asset	NOUN
cjfa-8198	140	8	owned	own	VERB
cjfa-8198	140	9	by	by	ADP
cjfa-8198	140	10	company	company	NOUN
cjfa-8198	140	11	are	be	AUX
cjfa-8198	140	12	not	not	PART
cjfa-8198	140	13	only	only	ADV
cjfa-8198	140	14	treated	treat	VERB
cjfa-8198	140	15	and	and	CCONJ
cjfa-8198	140	16	presented	present	VERB
cjfa-8198	140	17	correctly	correctly	ADV
cjfa-8198	140	18	,	,	PUNCT
cjfa-8198	140	19	in	in	ADP
cjfa-8198	140	20	accordance	accordance	NOUN
cjfa-8198	140	21	with	with	ADP
cjfa-8198	140	22	definite	definite	ADJ
cjfa-8198	140	23	accounting	accounting	NOUN
cjfa-8198	140	24	legislation	legislation	NOUN
cjfa-8198	140	25	,	,	PUNCT
cjfa-8198	140	26	but	but	CCONJ
cjfa-8198	140	27	also	also	ADV
cjfa-8198	140	28	are	be	AUX
cjfa-8198	140	29	in	in	ADP
cjfa-8198	140	30	line	line	NOUN
cjfa-8198	140	31	with	with	ADP
cjfa-8198	140	32	company	company	NOUN
cjfa-8198	140	33	’s	’s	PART
cjfa-8198	140	34	business	business	NOUN
cjfa-8198	140	35	specifics	specific	NOUN
cjfa-8198	140	36	.	.	PUNCT
cjfa-8198	141	1	since	since	SCONJ
cjfa-8198	141	2	96	96	NUM
cjfa-8198	141	3	%	%	NOUN
cjfa-8198	141	4	of	of	ADP
cjfa-8198	141	5	all	all	DET
cjfa-8198	141	6	latvian	latvian	ADJ
cjfa-8198	141	7	listed	list	VERB
cjfa-8198	141	8	companies	company	NOUN
cjfa-8198	141	9	apply	apply	VERB
cjfa-8198	141	10	straight	straight	ADJ
cjfa-8198	141	11	-	-	PUNCT
cjfa-8198	141	12	line	line	NOUN
cjfa-8198	141	13	method	method	NOUN
cjfa-8198	141	14	to	to	PART
cjfa-8198	141	15	depreciate/	depreciate/	ADV
cjfa-8198	141	16	amortize	amortize	VERB
cjfa-8198	141	17	its	its	PRON
cjfa-8198	141	18	long	long	ADV
cjfa-8198	141	19	-	-	PUNCT
cjfa-8198	141	20	lived	live	VERB
cjfa-8198	141	21	non	non	ADJ
cjfa-8198	141	22	-	-	ADJ
cjfa-8198	141	23	financial	financial	ADJ
cjfa-8198	141	24	assets	asset	NOUN
cjfa-8198	141	25	the	the	DET
cjfa-8198	141	26	author	author	NOUN
cjfa-8198	141	27	can	can	AUX
cjfa-8198	141	28	conclude	conclude	VERB
cjfa-8198	141	29	that	that	SCONJ
cjfa-8198	141	30	there	there	PRON
cjfa-8198	141	31	is	be	VERB
cjfa-8198	141	32	an	an	DET
cjfa-8198	141	33	issue	issue	NOUN
cjfa-8198	141	34	not	not	PART
cjfa-8198	141	35	always	always	ADV
cjfa-8198	141	36	the	the	DET
cjfa-8198	141	37	best	good	ADJ
cjfa-8198	141	38	and	and	CCONJ
cjfa-8198	141	39	the	the	DET
cjfa-8198	141	40	most	most	ADV
cjfa-8198	141	41	appropriate	appropriate	ADJ
cjfa-8198	141	42	depreciation/	depreciation/	NUM
cjfa-8198	141	43	amortization	amortization	NOUN
cjfa-8198	141	44	method	method	NOUN
cjfa-8198	141	45	has	have	AUX
cjfa-8198	141	46	been	be	AUX
cjfa-8198	141	47	selected	select	VERB
cjfa-8198	141	48	.	.	PUNCT
cjfa-8198	142	1	also	also	ADV
cjfa-8198	142	2	,	,	PUNCT
cjfa-8198	142	3	this	this	PRON
cjfa-8198	142	4	has	have	AUX
cjfa-8198	142	5	been	be	AUX
cjfa-8198	142	6	confirmed	confirm	VERB
cjfa-8198	142	7	because	because	SCONJ
cjfa-8198	142	8	the	the	DET
cjfa-8198	142	9	selection	selection	NOUN
cjfa-8198	142	10	criteria	criterion	NOUN
cjfa-8198	142	11	of	of	ADP
cjfa-8198	142	12	the	the	DET
cjfa-8198	142	13	depreciation/	depreciation/	NUM
cjfa-8198	142	14	amortization	amortization	NOUN
cjfa-8198	142	15	method	method	NOUN
cjfa-8198	142	16	as	as	SCONJ
cjfa-8198	142	17	most	most	ADJ
cjfa-8198	142	18	common	common	ADJ
cjfa-8198	142	19	reason	reason	NOUN
cjfa-8198	142	20	was	be	AUX
cjfa-8198	142	21	useful	useful	ADJ
cjfa-8198	142	22	life	life	NOUN
cjfa-8198	142	23	of	of	ADP
cjfa-8198	142	24	the	the	DET
cjfa-8198	142	25	asset	asset	NOUN
cjfa-8198	142	26	–	–	PUNCT
cjfa-8198	142	27	51	51	NUM
cjfa-8198	142	28	%	%	NOUN
cjfa-8198	142	29	.	.	PUNCT
cjfa-8198	143	1	such	such	ADJ
cjfa-8198	143	2	important	important	ADJ
cjfa-8198	143	3	reason	reason	NOUN
cjfa-8198	143	4	as	as	SCONJ
cjfa-8198	143	5	planned	plan	VERB
cjfa-8198	143	6	economic	economic	ADJ
cjfa-8198	143	7	benefit	benefit	NOUN
cjfa-8198	143	8	from	from	ADP
cjfa-8198	143	9	assets	asset	NOUN
cjfa-8198	143	10	used	use	VERB
cjfa-8198	143	11	was	be	AUX
cjfa-8198	143	12	indicated	indicate	VERB
cjfa-8198	143	13	only	only	ADV
cjfa-8198	143	14	by	by	ADP
cjfa-8198	143	15	18	18	NUM
cjfa-8198	143	16	%	%	NOUN
cjfa-8198	143	17	from	from	ADP
cjfa-8198	143	18	all	all	DET
cjfa-8198	143	19	respondents	respondent	NOUN
cjfa-8198	143	20	.	.	PUNCT
cjfa-8198	144	1	almost	almost	ADV
cjfa-8198	144	2	80	80	NUM
cjfa-8198	144	3	%	%	NOUN
cjfa-8198	144	4	of	of	ADP
cjfa-8198	144	5	all	all	DET
cjfa-8198	144	6	respondents	respondent	NOUN
cjfa-8198	144	7	never	never	ADV
cjfa-8198	144	8	have	have	AUX
cjfa-8198	144	9	changed	change	VERB
cjfa-8198	144	10	its	its	PRON
cjfa-8198	144	11	depreciation/	depreciation/	NUM
cjfa-8198	144	12	amortization	amortization	NOUN
cjfa-8198	144	13	method	method	NOUN
cjfa-8198	144	14	.	.	PUNCT
cjfa-8198	145	1	these	these	DET
cjfa-8198	145	2	results	result	NOUN
cjfa-8198	145	3	approved	approve	VERB
cjfa-8198	145	4	the	the	DET
cjfa-8198	145	5	author	author	NOUN
cjfa-8198	145	6	’s	’s	PART
cjfa-8198	145	7	conclusion	conclusion	NOUN
cjfa-8198	145	8	that	that	SCONJ
cjfa-8198	145	9	companies	company	NOUN
cjfa-8198	145	10	should	should	AUX
cjfa-8198	145	11	regularly	regularly	ADV
cjfa-8198	145	12	consider	consider	VERB
cjfa-8198	145	13	appropriateness	appropriateness	NOUN
cjfa-8198	145	14	of	of	ADP
cjfa-8198	145	15	the	the	DET
cjfa-8198	145	16	particular	particular	ADJ
cjfa-8198	145	17	depreciation/	depreciation/	NUM
cjfa-8198	145	18	amortization	amortization	NOUN
cjfa-8198	145	19	method	method	NOUN
cjfa-8198	145	20	of	of	ADP
cjfa-8198	145	21	long	long	ADV
cjfa-8198	145	22	-	-	PUNCT
cjfa-8198	145	23	lived	live	VERB
cjfa-8198	145	24	non	non	ADJ
cjfa-8198	145	25	-	-	ADJ
cjfa-8198	145	26	financial	financial	ADJ
cjfa-8198	145	27	assets	asset	NOUN
cjfa-8198	145	28	especially	especially	ADV
cjfa-8198	145	29	in	in	ADP
cjfa-8198	145	30	nowadays	nowadays	ADV
cjfa-8198	145	31	global	global	ADJ
cjfa-8198	145	32	economic	economic	ADJ
cjfa-8198	145	33	situation	situation	NOUN
cjfa-8198	145	34	.	.	PUNCT
cjfa-8198	146	1	the	the	DET
cjfa-8198	146	2	results	result	NOUN
cjfa-8198	146	3	of	of	ADP
cjfa-8198	146	4	this	this	DET
cjfa-8198	146	5	research	research	NOUN
cjfa-8198	146	6	show	show	VERB
cjfa-8198	146	7	that	that	SCONJ
cjfa-8198	146	8	before	before	SCONJ
cjfa-8198	146	9	company	company	NOUN
cjfa-8198	146	10	’s	’s	PART
cjfa-8198	146	11	management	management	NOUN
cjfa-8198	146	12	selects	select	VERB
cjfa-8198	146	13	the	the	DET
cjfa-8198	146	14	most	most	ADV
cjfa-8198	146	15	appropriate	appropriate	ADJ
cjfa-8198	146	16	depreciation/	depreciation/	NUM
cjfa-8198	146	17	amortization	amortization	NOUN
cjfa-8198	146	18	method	method	NOUN
cjfa-8198	146	19	for	for	ADP
cjfa-8198	146	20	company	company	NOUN
cjfa-8198	146	21	’s	’s	PART
cjfa-8198	146	22	long	long	ADV
cjfa-8198	146	23	-	-	PUNCT
cjfa-8198	146	24	lived	live	VERB
cjfa-8198	146	25	non	non	ADJ
cjfa-8198	146	26	-	-	ADJ
cjfa-8198	146	27	financial	financial	ADJ
cjfa-8198	146	28	assets	asset	NOUN
cjfa-8198	146	29	it	it	PRON
cjfa-8198	146	30	is	be	AUX
cjfa-8198	146	31	necessary	necessary	ADJ
cjfa-8198	146	32	to	to	PART
cjfa-8198	146	33	take	take	VERB
cjfa-8198	146	34	into	into	ADP
cjfa-8198	146	35	account	account	NOUN
cjfa-8198	146	36	various	various	ADJ
cjfa-8198	146	37	criieva	criieva	NOUN
cjfa-8198	146	38	kozlovska104	kozlovska104	PROPN
cjfa-8198	146	39	teria	teria	PROPN
cjfa-8198	146	40	–	–	PUNCT
cjfa-8198	146	41	industry	industry	NOUN
cjfa-8198	146	42	company	company	NOUN
cjfa-8198	146	43	operates	operate	VERB
cjfa-8198	146	44	in	in	ADP
cjfa-8198	146	45	,	,	PUNCT
cjfa-8198	146	46	type	type	NOUN
cjfa-8198	146	47	and	and	CCONJ
cjfa-8198	146	48	useful	useful	ADJ
cjfa-8198	146	49	life	life	NOUN
cjfa-8198	146	50	of	of	ADP
cjfa-8198	146	51	long	long	ADV
cjfa-8198	146	52	-	-	PUNCT
cjfa-8198	146	53	lived	live	VERB
cjfa-8198	146	54	non	non	ADJ
cjfa-8198	146	55	-	-	ADJ
cjfa-8198	146	56	financial	financial	ADJ
cjfa-8198	146	57	assets	asset	NOUN
cjfa-8198	146	58	,	,	PUNCT
cjfa-8198	146	59	economic	economic	ADJ
cjfa-8198	146	60	situation	situation	NOUN
cjfa-8198	146	61	of	of	ADP
cjfa-8198	146	62	the	the	DET
cjfa-8198	146	63	company	company	NOUN
cjfa-8198	146	64	,	,	PUNCT
cjfa-8198	146	65	situation/	situation/	NUM
cjfa-8198	146	66	legislation	legislation	NOUN
cjfa-8198	146	67	,	,	PUNCT
cjfa-8198	146	68	etc	etc	X
cjfa-8198	146	69	.	.	X
cjfa-8198	146	70	in	in	ADP
cjfa-8198	146	71	the	the	DET
cjfa-8198	146	72	country	country	NOUN
cjfa-8198	146	73	the	the	DET
cjfa-8198	146	74	company	company	NOUN
cjfa-8198	146	75	operates	operate	VERB
cjfa-8198	146	76	in	in	ADP
cjfa-8198	146	77	,	,	PUNCT
cjfa-8198	146	78	global	global	ADJ
cjfa-8198	146	79	economic	economic	ADJ
cjfa-8198	146	80	situation	situation	NOUN
cjfa-8198	146	81	,	,	PUNCT
cjfa-8198	146	82	company	company	NOUN
cjfa-8198	146	83	’s	’s	PART
cjfa-8198	146	84	investment	investment	NOUN
cjfa-8198	146	85	strategies	strategy	NOUN
cjfa-8198	146	86	and	and	CCONJ
cjfa-8198	146	87	possibilities	possibility	NOUN
cjfa-8198	146	88	,	,	PUNCT
cjfa-8198	146	89	asset	asset	NOUN
cjfa-8198	146	90	’s	’s	PART
cjfa-8198	146	91	depreciable/	depreciable/	NUM
cjfa-8198	146	92	amortizable	amortizable	ADJ
cjfa-8198	146	93	amount	amount	NOUN
cjfa-8198	146	94	.	.	PUNCT
cjfa-8198	147	1	the	the	DET
cjfa-8198	147	2	theoretical	theoretical	ADJ
cjfa-8198	147	3	research	research	NOUN
cjfa-8198	147	4	indicates	indicate	VERB
cjfa-8198	147	5	there	there	PRON
cjfa-8198	147	6	is	be	VERB
cjfa-8198	147	7	no	no	DET
cjfa-8198	147	8	such	such	DET
cjfa-8198	147	9	a	a	DET
cjfa-8198	147	10	method	method	NOUN
cjfa-8198	147	11	that	that	PRON
cjfa-8198	147	12	could	could	AUX
cjfa-8198	147	13	be	be	AUX
cjfa-8198	147	14	the	the	DET
cjfa-8198	147	15	best	good	ADJ
cjfa-8198	147	16	one	one	NUM
cjfa-8198	147	17	and	and	CCONJ
cjfa-8198	147	18	applied	apply	VERB
cjfa-8198	147	19	in	in	ADP
cjfa-8198	147	20	all	all	DET
cjfa-8198	147	21	companies	company	NOUN
cjfa-8198	147	22	.	.	PUNCT
cjfa-8198	148	1	however	however	ADV
cjfa-8198	148	2	company	company	NOUN
cjfa-8198	148	3	’s	’s	PART
cjfa-8198	148	4	management	management	NOUN
cjfa-8198	148	5	and	and	CCONJ
cjfa-8198	148	6	shareholders	shareholder	NOUN
cjfa-8198	148	7	or	or	CCONJ
cjfa-8198	148	8	even	even	ADV
cjfa-8198	148	9	financial	financial	ADJ
cjfa-8198	148	10	analysts	analyst	NOUN
cjfa-8198	148	11	should	should	AUX
cjfa-8198	148	12	regularly	regularly	ADV
cjfa-8198	148	13	evaluate	evaluate	VERB
cjfa-8198	148	14	the	the	DET
cjfa-8198	148	15	potential	potential	ADJ
cjfa-8198	148	16	risk	risk	NOUN
cjfa-8198	148	17	of	of	ADP
cjfa-8198	148	18	obsolescence	obsolescence	NOUN
cjfa-8198	148	19	of	of	ADP
cjfa-8198	148	20	long	long	ADV
cjfa-8198	148	21	-	-	PUNCT
cjfa-8198	148	22	lived	live	VERB
cjfa-8198	148	23	non	non	ADJ
cjfa-8198	148	24	-	-	ADJ
cjfa-8198	148	25	financial	financial	ADJ
cjfa-8198	148	26	assets	asset	NOUN
cjfa-8198	148	27	belonging	belong	VERB
cjfa-8198	148	28	to	to	ADP
cjfa-8198	148	29	the	the	DET
cjfa-8198	148	30	particular	particular	ADJ
cjfa-8198	148	31	company	company	NOUN
cjfa-8198	148	32	.	.	PUNCT
cjfa-8198	149	1	this	this	DET
cjfa-8198	149	2	information	information	NOUN
cjfa-8198	149	3	will	will	AUX
cjfa-8198	149	4	help	help	VERB
cjfa-8198	149	5	to	to	PART
cjfa-8198	149	6	identify	identify	VERB
cjfa-8198	149	7	situations	situation	NOUN
cjfa-8198	149	8	when	when	SCONJ
cjfa-8198	149	9	company	company	NOUN
cjfa-8198	149	10	’s	’s	PART
cjfa-8198	149	11	management	management	NOUN
cjfa-8198	149	12	tries	try	VERB
cjfa-8198	149	13	to	to	PART
cjfa-8198	149	14	manipulate	manipulate	VERB
cjfa-8198	149	15	with	with	ADP
cjfa-8198	149	16	the	the	DET
cjfa-8198	149	17	net	net	ADJ
cjfa-8198	149	18	income	income	NOUN
cjfa-8198	149	19	per	per	ADP
cjfa-8198	149	20	particular	particular	ADJ
cjfa-8198	149	21	period	period	NOUN
cjfa-8198	149	22	by	by	ADP
cjfa-8198	149	23	increasing/	increasing/	NUM
cjfa-8198	149	24	decreasing	decrease	VERB
cjfa-8198	149	25	depreciation/	depreciation/	NUM
cjfa-8198	149	26	amortization	amortization	NOUN
cjfa-8198	149	27	expenses	expense	NOUN
cjfa-8198	149	28	.	.	PUNCT
cjfa-8198	150	1	this	this	PRON
cjfa-8198	150	2	could	could	AUX
cjfa-8198	150	3	be	be	AUX
cjfa-8198	150	4	done	do	VERB
cjfa-8198	150	5	in	in	ADP
cjfa-8198	150	6	various	various	ADJ
cjfa-8198	150	7	ways	way	NOUN
cjfa-8198	150	8	–	–	PUNCT
cjfa-8198	150	9	changing	change	VERB
cjfa-8198	150	10	depreciation	depreciation	NOUN
cjfa-8198	150	11	method	method	NOUN
cjfa-8198	150	12	,	,	PUNCT
cjfa-8198	150	13	increasing/	increasing/	NUM
cjfa-8198	150	14	decreasing	decrease	VERB
cjfa-8198	150	15	period	period	NOUN
cjfa-8198	150	16	of	of	ADP
cjfa-8198	150	17	an	an	DET
cjfa-8198	150	18	asset	asset	NOUN
cjfa-8198	150	19	’s	’s	PART
cjfa-8198	150	20	useful	useful	ADJ
cjfa-8198	150	21	life	life	NOUN
cjfa-8198	150	22	,	,	PUNCT
cjfa-8198	150	23	deciding	decide	VERB
cjfa-8198	150	24	to	to	PART
cjfa-8198	150	25	capitalize	capitalize	VERB
cjfa-8198	150	26	or	or	CCONJ
cjfa-8198	150	27	not	not	PART
cjfa-8198	150	28	the	the	DET
cjfa-8198	150	29	elements	element	NOUN
cjfa-8198	150	30	of	of	ADP
cjfa-8198	150	31	the	the	DET
cjfa-8198	150	32	acquisition	acquisition	NOUN
cjfa-8198	150	33	cost	cost	NOUN
cjfa-8198	150	34	.	.	PUNCT
cjfa-8198	151	1	also	also	ADV
cjfa-8198	151	2	,	,	PUNCT
cjfa-8198	151	3	it	it	PRON
cjfa-8198	151	4	could	could	AUX
cjfa-8198	151	5	be	be	AUX
cjfa-8198	151	6	the	the	DET
cjfa-8198	151	7	situation	situation	NOUN
cjfa-8198	151	8	,	,	PUNCT
cjfa-8198	151	9	that	that	SCONJ
cjfa-8198	151	10	the	the	DET
cjfa-8198	151	11	management	management	NOUN
cjfa-8198	151	12	identify	identify	VERB
cjfa-8198	151	13	situation	situation	NOUN
cjfa-8198	151	14	,	,	PUNCT
cjfa-8198	151	15	when	when	SCONJ
cjfa-8198	151	16	depreciation/	depreciation/	NUM
cjfa-8198	151	17	amortization	amortization	NOUN
cjfa-8198	151	18	method	method	NOUN
cjfa-8198	151	19	should	should	AUX
cjfa-8198	151	20	be	be	AUX
cjfa-8198	151	21	changed	change	VERB
cjfa-8198	151	22	.	.	PUNCT
cjfa-8198	151	23	 	 	SPACE
cjfa-8198	152	1	references	reference	NOUN
cjfa-8198	152	2	accountancy	accountancy	NOUN
cjfa-8198	152	3	(	(	PUNCT
cjfa-8198	152	4	1980	1980	NUM
cjfa-8198	152	5	)	)	PUNCT
cjfa-8198	152	6	.	.	PUNCT
cjfa-8198	153	1	lonrho	lonrho	ADJ
cjfa-8198	153	2	changes	change	VERB
cjfa-8198	153	3	its	its	PRON
cjfa-8198	153	4	accounting	accounting	NOUN
cjfa-8198	153	5	policy	policy	NOUN
cjfa-8198	153	6	on	on	ADP
cjfa-8198	153	7	excel	excel	ADJ
cjfa-8198	153	8	depreciation	depreciation	NOUN
cjfa-8198	153	9	.	.	PUNCT
cjfa-8198	154	1	accountancy	accountancy	NOUN
cjfa-8198	154	2	,	,	PUNCT
cjfa-8198	154	3	91(1040	91(1040	NUM
cjfa-8198	154	4	)	)	PUNCT
cjfa-8198	154	5	,	,	PUNCT
cjfa-8198	154	6	19	19	NUM
cjfa-8198	154	7	.	.	PUNCT
cjfa-8198	154	8	annual	annual	ADJ
cjfa-8198	154	9	accounts	account	NOUN
cjfa-8198	154	10	law	law	NOUN
cjfa-8198	154	11	(	(	PUNCT
cjfa-8198	154	12	1992	1992	NUM
cjfa-8198	154	13	the	the	DET
cjfa-8198	154	14	amendments	amendment	NOUN
cjfa-8198	154	15	)	)	PUNCT
cjfa-8198	154	16	,	,	PUNCT
cjfa-8198	154	17	14	14	NUM
cjfa-8198	154	18	october	october	NOUN
cjfa-8198	154	19	1992	1992	NUM
cjfa-8198	154	20	,	,	PUNCT
cjfa-8198	154	21	http://www.fm.gov.lv/	http://www.fm.gov.lv/	NOUN
cjfa-8198	154	22	files	file	NOUN
cjfa-8198	154	23	/	/	SYM
cjfa-8198	154	24	files	file	NOUN
cjfa-8198	154	25	/	/	SYM
cjfa-8198	154	26	annual_accounts_law.pdf	annual_accounts_law.pdf	PROPN
cjfa-8198	154	27	(	(	PUNCT
cjfa-8198	154	28	accessed	access	VERB
cjfa-8198	154	29	:	:	PUNCT
cjfa-8198	154	30	13	13	NUM
cjfa-8198	154	31	.	.	NOUN
cjfa-8198	154	32	04	04	NUM
cjfa-8198	154	33	.	.	PUNCT
cjfa-8198	154	34	2012	2012	NUM
cjfa-8198	154	35	)	)	PUNCT
cjfa-8198	154	36	.	.	PUNCT
cjfa-8198	155	1	aparicio	aparicio	PROPN
cjfa-8198	155	2	j.	j.	PROPN
cjfa-8198	155	3	,	,	PUNCT
cjfa-8198	155	4	&	&	CCONJ
cjfa-8198	155	5	sánchez	sánchez	PROPN
cjfa-8198	155	6	-	-	PUNCT
cjfa-8198	155	7	soriano	soriano	PROPN
cjfa-8198	155	8	,	,	PUNCT
cjfa-8198	155	9	j.	j.	PROPN
cjfa-8198	155	10	(	(	PUNCT
cjfa-8198	155	11	2008	2008	NUM
cjfa-8198	155	12	)	)	PUNCT
cjfa-8198	155	13	.	.	PUNCT
cjfa-8198	156	1	depreciation	depreciation	NOUN
cjfa-8198	156	2	games	game	NOUN
cjfa-8198	156	3	.	.	PUNCT
cjfa-8198	157	1	annals	annal	NOUN
cjfa-8198	157	2	of	of	ADP
cjfa-8198	157	3	operations	operation	NOUN
cjfa-8198	157	4	research	research	NOUN
cjfa-8198	157	5	,	,	PUNCT
cjfa-8198	157	6	158	158	NUM
cjfa-8198	157	7	(	(	PUNCT
cjfa-8198	157	8	1	1	NUM
cjfa-8198	157	9	)	)	PUNCT
cjfa-8198	157	10	,	,	PUNCT
cjfa-8198	157	11	205–218	205–218	NUM
cjfa-8198	157	12	.	.	PUNCT
cjfa-8198	157	13	http://dx.doi.org/10.1007/s10479-007-0238-5	http://dx.doi.org/10.1007/s10479-007-0238-5	PROPN
cjfa-8198	157	14	.	.	PUNCT
cjfa-8198	158	1	archibald	archibald	PROPN
cjfa-8198	158	2	t.	t.	PROPN
cjfa-8198	158	3	r.	r.	PROPN
cjfa-8198	158	4	(	(	PUNCT
cjfa-8198	158	5	1967	1967	NUM
cjfa-8198	158	6	)	)	PUNCT
cjfa-8198	158	7	.	.	PUNCT
cjfa-8198	159	1	the	the	DET
cjfa-8198	159	2	return	return	NOUN
cjfa-8198	159	3	to	to	ADP
cjfa-8198	159	4	straight	straight	ADJ
cjfa-8198	159	5	-	-	PUNCT
cjfa-8198	159	6	line	line	NOUN
cjfa-8198	159	7	depreciation	depreciation	NOUN
cjfa-8198	159	8	:	:	PUNCT
cjfa-8198	159	9	an	an	DET
cjfa-8198	159	10	analysis	analysis	NOUN
cjfa-8198	159	11	of	of	ADP
cjfa-8198	159	12	a	a	DET
cjfa-8198	159	13	change	change	NOUN
cjfa-8198	159	14	in	in	ADP
cjfa-8198	159	15	accounting	accounting	NOUN
cjfa-8198	159	16	method	method	NOUN
cjfa-8198	159	17	.	.	PUNCT
cjfa-8198	160	1	journal	journal	NOUN
cjfa-8198	160	2	of	of	ADP
cjfa-8198	160	3	accounting	accounting	NOUN
cjfa-8198	160	4	research	research	NOUN
cjfa-8198	160	5	,	,	PUNCT
cjfa-8198	160	6	5(3	5(3	NUM
cjfa-8198	160	7	)	)	PUNCT
cjfa-8198	160	8	,	,	PUNCT
cjfa-8198	160	9	164–180	164–180	NUM
cjfa-8198	160	10	.	.	PUNCT
cjfa-8198	161	1	http://dx.doi.org/10.2307/2489918	http://dx.doi.org/10.2307/2489918	PROPN
cjfa-8198	161	2	.	.	PUNCT
cjfa-8198	162	1	bain	bain	PROPN
cjfa-8198	162	2	,	,	PUNCT
cjfa-8198	162	3	j.	j.	PROPN
cjfa-8198	162	4	s.	s.	PROPN
cjfa-8198	162	5	(	(	PUNCT
cjfa-8198	162	6	1937	1937	NUM
cjfa-8198	162	7	)	)	PUNCT
cjfa-8198	162	8	.	.	PUNCT
cjfa-8198	163	1	depreciation	depreciation	NOUN
cjfa-8198	163	2	pricing	pricing	NOUN
cjfa-8198	163	3	and	and	CCONJ
cjfa-8198	163	4	the	the	DET
cjfa-8198	163	5	depreciation	depreciation	NOUN
cjfa-8198	163	6	function	function	NOUN
cjfa-8198	163	7	1	1	NUM
cjfa-8198	163	8	.	.	PUNCT
cjfa-8198	164	1	the	the	DET
cjfa-8198	164	2	relation	relation	NOUN
cjfa-8198	164	3	of	of	ADP
cjfa-8198	164	4	depreciation	depreciation	NOUN
cjfa-8198	164	5	policy	policy	NOUN
cjfa-8198	164	6	to	to	ADP
cjfa-8198	164	7	short	short	ADJ
cjfa-8198	164	8	-	-	PUNCT
cjfa-8198	164	9	run	run	NOUN
cjfa-8198	164	10	output	output	NOUN
cjfa-8198	164	11	.	.	PUNCT
cjfa-8198	165	1	quaterly	quaterly	ADV
cjfa-8198	165	2	journal	journal	NOUN
cjfa-8198	165	3	of	of	ADP
cjfa-8198	165	4	economics	economic	NOUN
cjfa-8198	165	5	,	,	PUNCT
cjfa-8198	165	6	51(4	51(4	NUM
cjfa-8198	165	7	)	)	PUNCT
cjfa-8198	165	8	,	,	PUNCT
cjfa-8198	165	9	705–711	705–711	NUM
cjfa-8198	165	10	.	.	PUNCT
cjfa-8198	166	1	barnea	barnea	PROPN
cjfa-8198	166	2	,	,	PUNCT
cjfa-8198	166	3	a.	a.	NOUN
cjfa-8198	166	4	(	(	PUNCT
cjfa-8198	166	5	1972	1972	NUM
cjfa-8198	166	6	)	)	PUNCT
cjfa-8198	166	7	.	.	PUNCT
cjfa-8198	167	1	a	a	DET
cjfa-8198	167	2	note	note	NOUN
cjfa-8198	167	3	on	on	ADP
cjfa-8198	167	4	the	the	DET
cjfa-8198	167	5	cash	cash	NOUN
cjfa-8198	167	6	-	-	PUNCT
cjfa-8198	167	7	flow	flow	NOUN
cjfa-8198	167	8	approach	approach	NOUN
cjfa-8198	167	9	to	to	ADP
cjfa-8198	167	10	valuation	valuation	NOUN
cjfa-8198	167	11	and	and	CCONJ
cjfa-8198	167	12	depreciation	depreciation	NOUN
cjfa-8198	167	13	of	of	ADP
cjfa-8198	167	14	productive	productive	ADJ
cjfa-8198	167	15	assets	asset	NOUN
cjfa-8198	167	16	.	.	PUNCT
cjfa-8198	168	1	journal	journal	PROPN
cjfa-8198	168	2	of	of	ADP
cjfa-8198	168	3	financial	financial	PROPN
cjfa-8198	168	4	&	&	CCONJ
cjfa-8198	168	5	quantitative	quantitative	ADJ
cjfa-8198	168	6	analysis	analysis	NOUN
cjfa-8198	168	7	,	,	PUNCT
cjfa-8198	168	8	7(3	7(3	NUM
cjfa-8198	168	9	)	)	PUNCT
cjfa-8198	168	10	,	,	PUNCT
cjfa-8198	168	11	1841–1846	1841–1846	NUM
cjfa-8198	168	12	.	.	PUNCT
cjfa-8198	169	1	http://dx.doi.org/10.2307/2329807	http://dx.doi.org/10.2307/2329807	PROPN
cjfa-8198	169	2	.	.	PROPN
cjfa-8198	169	3	barth	barth	PROPN
cjfa-8198	169	4	,	,	PUNCT
cjfa-8198	169	5	m.	m.	PROPN
cjfa-8198	169	6	e.	e.	PROPN
cjfa-8198	169	7	,	,	PUNCT
cjfa-8198	169	8	cram	cram	PROPN
cjfa-8198	169	9	,	,	PUNCT
cjfa-8198	169	10	d.	d.	PROPN
cjfa-8198	169	11	p.	p.	PROPN
cjfa-8198	169	12	,	,	PUNCT
cjfa-8198	169	13	&	&	CCONJ
cjfa-8198	169	14	nelson	nelson	PROPN
cjfa-8198	169	15	,	,	PUNCT
cjfa-8198	169	16	k.	k.	PROPN
cjfa-8198	169	17	k.	k.	PROPN
cjfa-8198	169	18	(	(	PUNCT
cjfa-8198	169	19	2001	2001	NUM
cjfa-8198	169	20	)	)	PUNCT
cjfa-8198	169	21	.	.	PUNCT
cjfa-8198	170	1	accruals	accrual	NOUN
cjfa-8198	170	2	and	and	CCONJ
cjfa-8198	170	3	the	the	DET
cjfa-8198	170	4	prediction	prediction	NOUN
cjfa-8198	170	5	of	of	ADP
cjfa-8198	170	6	future	future	ADJ
cjfa-8198	170	7	cash	cash	NOUN
cjfa-8198	170	8	flows	flow	NOUN
cjfa-8198	170	9	.	.	PUNCT
cjfa-8198	171	1	the	the	DET
cjfa-8198	171	2	accounting	accounting	NOUN
cjfa-8198	171	3	review	review	NOUN
cjfa-8198	171	4	,	,	PUNCT
cjfa-8198	171	5	76	76	NUM
cjfa-8198	171	6	(	(	PUNCT
cjfa-8198	171	7	1	1	NUM
cjfa-8198	171	8	)	)	PUNCT
cjfa-8198	171	9	,	,	PUNCT
cjfa-8198	171	10	27–58	27–58	NUM
cjfa-8198	171	11	.	.	PUNCT
cjfa-8198	172	1	http://dx.doi.org/10.2308/	http://dx.doi.org/10.2308/	PROPN
cjfa-8198	172	2	accr.2001.76.1.27	accr.2001.76.1.27	PROPN
cjfa-8198	172	3	.	.	PROPN
cjfa-8198	172	4	beaver	beaver	PROPN
cjfa-8198	172	5	,	,	PUNCT
cjfa-8198	172	6	w.	w.	PROPN
cjfa-8198	172	7	h.	h.	PROPN
cjfa-8198	172	8	,	,	PUNCT
cjfa-8198	172	9	&	&	CCONJ
cjfa-8198	172	10	dukes	dukes	PROPN
cjfa-8198	172	11	,	,	PUNCT
cjfa-8198	172	12	r.	r.	PROPN
cjfa-8198	172	13	e.	e.	PROPN
cjfa-8198	172	14	(	(	PUNCT
cjfa-8198	172	15	1974	1974	NUM
cjfa-8198	172	16	)	)	PUNCT
cjfa-8198	172	17	.	.	PUNCT
cjfa-8198	173	1	δ	δ	NOUN
cjfa-8198	173	2	-	-	PUNCT
cjfa-8198	173	3	depreciation	depreciation	NOUN
cjfa-8198	173	4	methods	method	NOUN
cjfa-8198	173	5	:	:	PUNCT
cjfa-8198	173	6	some	some	DET
cjfa-8198	173	7	analytical	analytical	ADJ
cjfa-8198	173	8	results	result	NOUN
cjfa-8198	173	9	.	.	PUNCT
cjfa-8198	174	1	journal	journal	NOUN
cjfa-8198	174	2	of	of	ADP
cjfa-8198	174	3	accounting	accounting	NOUN
cjfa-8198	174	4	research	research	NOUN
cjfa-8198	174	5	,	,	PUNCT
cjfa-8198	174	6	74	74	NUM
cjfa-8198	174	7	(	(	PUNCT
cjfa-8198	174	8	12	12	NUM
cjfa-8198	174	9	)	)	PUNCT
cjfa-8198	174	10	,	,	PUNCT
cjfa-8198	174	11	205–215	205–215	NUM
cjfa-8198	174	12	.	.	PUNCT
cjfa-8198	174	13	http://dx.doi	http://dx.doi	NOUN
cjfa-8198	174	14	.	.	PUNCT
cjfa-8198	175	1	org/10.2307/2490372	org/10.2307/2490372	PROPN
cjfa-8198	175	2	.	.	PUNCT
cjfa-8198	176	1	baxter	baxter	PROPN
cjfa-8198	176	2	,	,	PUNCT
cjfa-8198	176	3	w.	w.	PROPN
cjfa-8198	176	4	t.	t.	PROPN
cjfa-8198	176	5	(	(	PUNCT
cjfa-8198	176	6	1970	1970	NUM
cjfa-8198	176	7	)	)	PUNCT
cjfa-8198	176	8	.	.	PUNCT
cjfa-8198	177	1	depreciating	depreciate	VERB
cjfa-8198	177	2	assets	asset	NOUN
cjfa-8198	177	3	:	:	PUNCT
cjfa-8198	177	4	the	the	DET
cjfa-8198	177	5	forward	forward	ADV
cjfa-8198	177	6	-	-	PUNCT
cjfa-8198	177	7	looking	look	VERB
cjfa-8198	177	8	approach	approach	NOUN
cjfa-8198	177	9	to	to	ADP
cjfa-8198	177	10	value	value	NOUN
cjfa-8198	177	11	.	.	PUNCT
cjfa-8198	178	1	abacus	abacus	PROPN
cjfa-8198	178	2	,	,	PUNCT
cjfa-8198	178	3	6	6	NUM
cjfa-8198	178	4	(	(	PUNCT
cjfa-8198	178	5	2	2	NUM
cjfa-8198	178	6	)	)	PUNCT
cjfa-8198	178	7	,	,	PUNCT
cjfa-8198	178	8	120–131	120–131	NUM
cjfa-8198	178	9	.	.	PUNCT
cjfa-8198	179	1	http://dx.doi.org/10.1111/j.1467-6281.1970.tb00442.x	http://dx.doi.org/10.1111/j.1467-6281.1970.tb00442.x	PROPN
cjfa-8198	179	2	.	.	PUNCT
cjfa-8198	180	1	the	the	DET
cjfa-8198	180	2	impact	impact	NOUN
cjfa-8198	180	3	of	of	ADP
cjfa-8198	180	4	long	long	ADV
cjfa-8198	180	5	-	-	PUNCT
cjfa-8198	180	6	lived	live	VERB
cjfa-8198	180	7	non	non	ADJ
cjfa-8198	180	8	-	-	ADJ
cjfa-8198	180	9	financial	financial	ADJ
cjfa-8198	180	10	…	…	PUNCT
cjfa-8198	180	11	105	105	NUM
cjfa-8198	180	12	ben	ben	PROPN
cjfa-8198	180	13	-	-	PUNCT
cjfa-8198	180	14	shahar	shahar	PROPN
cjfa-8198	180	15	,	,	PUNCT
cjfa-8198	180	16	d.	d.	PROPN
cjfa-8198	180	17	,	,	PUNCT
cjfa-8198	180	18	&	&	CCONJ
cjfa-8198	180	19	sulganik	sulganik	PROPN
cjfa-8198	180	20	.	.	PROPN
cjfa-8198	180	21	,	,	PUNCT
cjfa-8198	180	22	e.	e.	PROPN
cjfa-8198	180	23	(	(	PUNCT
cjfa-8198	180	24	2009	2009	NUM
cjfa-8198	180	25	)	)	PUNCT
cjfa-8198	180	26	.	.	PUNCT
cjfa-8198	181	1	fair	fair	ADJ
cjfa-8198	181	2	depreciation	depreciation	NOUN
cjfa-8198	181	3	:	:	PUNCT
cjfa-8198	181	4	a	a	DET
cjfa-8198	181	5	shapley	shapley	ADJ
cjfa-8198	181	6	value	value	NOUN
cjfa-8198	181	7	approach	approach	NOUN
cjfa-8198	181	8	.	.	PUNCT
cjfa-8198	182	1	b.e	b.e	PROPN
cjfa-8198	182	2	.	.	PROPN
cjfa-8198	182	3	journal	journal	PROPN
cjfa-8198	182	4	of	of	ADP
cjfa-8198	182	5	theoretical	theoretical	ADJ
cjfa-8198	182	6	economics	economic	NOUN
cjfa-8198	182	7	:	:	PUNCT
cjfa-8198	182	8	topics	topic	NOUN
cjfa-8198	182	9	in	in	ADP
cjfa-8198	182	10	theoretical	theoretical	ADJ
cjfa-8198	182	11	economics	economic	NOUN
cjfa-8198	182	12	,	,	PUNCT
cjfa-8198	182	13	9	9	NUM
cjfa-8198	182	14	(	(	PUNCT
cjfa-8198	182	15	1	1	NUM
cjfa-8198	182	16	)	)	PUNCT
cjfa-8198	182	17	,	,	PUNCT
cjfa-8198	182	18	1–16	1–16	PROPN
cjfa-8198	182	19	.	.	PUNCT
cjfa-8198	183	1	http://dx.doi.org/10.2202/1935-1704.1531	http://dx.doi.org/10.2202/1935-1704.1531	PROPN
cjfa-8198	183	2	.	.	PROPN
cjfa-8198	183	3	breuer	breuer	PROPN
cjfa-8198	183	4	,	,	PUNCT
cjfa-8198	183	5	a.	a.	NOUN
cjfa-8198	183	6	,	,	PUNCT
cjfa-8198	183	7	frumuşanu	frumuşanu	NOUN
cjfa-8198	183	8	,	,	PUNCT
cjfa-8198	183	9	m.	m.	NOUN
cjfa-8198	183	10	l.	l.	PROPN
cjfa-8198	183	11	,	,	PUNCT
cjfa-8198	183	12	pereş	pereş	VERB
cjfa-8198	183	13	,	,	PUNCT
cjfa-8198	183	14	c.	c.	PROPN
cjfa-8198	183	15	e.	e.	PROPN
cjfa-8198	183	16	,	,	PUNCT
cjfa-8198	183	17	&	&	CCONJ
cjfa-8198	183	18	breuer	breuer	PROPN
cjfa-8198	183	19	,	,	PUNCT
cjfa-8198	183	20	b.	b.	PROPN
cjfa-8198	183	21	g.	g.	PROPN
cjfa-8198	183	22	(	(	PUNCT
cjfa-8198	183	23	2011	2011	NUM
cjfa-8198	183	24	)	)	PUNCT
cjfa-8198	183	25	.	.	PUNCT
cjfa-8198	184	1	depreciation	depreciation	NOUN
cjfa-8198	184	2	of	of	ADP
cjfa-8198	184	3	fixed	fix	VERB
cjfa-8198	184	4	assets	asset	NOUN
cjfa-8198	184	5	in	in	ADP
cjfa-8198	184	6	the	the	DET
cjfa-8198	184	7	construction	construction	NOUN
cjfa-8198	184	8	field	field	NOUN
cjfa-8198	184	9	.	.	PUNCT
cjfa-8198	185	1	annals	annal	NOUN
cjfa-8198	185	2	of	of	ADP
cjfa-8198	185	3	eftimie	eftimie	PROPN
cjfa-8198	185	4	murgu	murgu	PROPN
cjfa-8198	185	5	university	university	PROPN
cjfa-8198	185	6	resita	resita	NOUN
cjfa-8198	185	7	,	,	PUNCT
cjfa-8198	185	8	fascicle	fascicle	PROPN
cjfa-8198	185	9	ii	ii	PROPN
cjfa-8198	185	10	,	,	PUNCT
cjfa-8198	185	11	economic	economic	ADJ
cjfa-8198	185	12	studies	study	NOUN
cjfa-8198	185	13	,	,	PUNCT
cjfa-8198	185	14	24–29	24–29	NUM
cjfa-8198	185	15	.	.	PUNCT
cjfa-8198	186	1	birky	birky	PROPN
cjfa-8198	186	2	,	,	PUNCT
cjfa-8198	186	3	k.	k.	PROPN
cjfa-8198	186	4	,	,	PUNCT
cjfa-8198	186	5	&	&	CCONJ
cjfa-8198	186	6	grimstad	grimstad	PROPN
cjfa-8198	186	7	,	,	PUNCT
cjfa-8198	186	8	e.	e.	PROPN
cjfa-8198	186	9	(	(	PUNCT
cjfa-8198	186	10	2013	2013	NUM
cjfa-8198	186	11	)	)	PUNCT
cjfa-8198	186	12	.	.	PUNCT
cjfa-8198	187	1	decoding	decode	VERB
cjfa-8198	187	2	depreciation	depreciation	NOUN
cjfa-8198	187	3	.	.	PUNCT
cjfa-8198	188	1	water	water	NOUN
cjfa-8198	188	2	environment	environment	PROPN
cjfa-8198	188	3	&	&	CCONJ
cjfa-8198	188	4	technology	technology	NOUN
cjfa-8198	188	5	,	,	PUNCT
cjfa-8198	188	6	25(2	25(2	NUM
cjfa-8198	188	7	)	)	PUNCT
cjfa-8198	188	8	,	,	PUNCT
cjfa-8198	188	9	62–63	62–63	NOUN
cjfa-8198	188	10	.	.	PUNCT
cjfa-8198	189	1	boudreaux	boudreaux	PROPN
cjfa-8198	189	2	,	,	PUNCT
cjfa-8198	189	3	d.	d.	PROPN
cjfa-8198	189	4	o.	o.	PROPN
cjfa-8198	189	5	,	,	PUNCT
cjfa-8198	189	6	rao	rao	PROPN
cjfa-8198	189	7	,	,	PUNCT
cjfa-8198	189	8	s.	s.	PROPN
cjfa-8198	189	9	,	,	PUNCT
cjfa-8198	189	10	underwood	underwood	PROPN
cjfa-8198	189	11	,	,	PUNCT
cjfa-8198	189	12	j.	j.	PROPN
cjfa-8198	189	13	,	,	PUNCT
cjfa-8198	189	14	&	&	CCONJ
cjfa-8198	189	15	rumore	rumore	PROPN
cjfa-8198	189	16	,	,	PUNCT
cjfa-8198	189	17	n.	n.	NOUN
cjfa-8198	189	18	(	(	PUNCT
cjfa-8198	189	19	2011	2011	NUM
cjfa-8198	189	20	)	)	PUNCT
cjfa-8198	189	21	.	.	PUNCT
cjfa-8198	190	1	measuring	measure	VERB
cjfa-8198	190	2	lossed	losse	VERB
cjfa-8198	190	3	for	for	ADP
cjfa-8198	190	4	small	small	ADJ
cjfa-8198	190	5	business	business	NOUN
cjfa-8198	190	6	interruption	interruption	NOUN
cjfa-8198	190	7	claims	claim	VERB
cjfa-8198	190	8	:	:	PUNCT
cjfa-8198	190	9	depreciation	depreciation	NOUN
cjfa-8198	190	10	expenses	expense	NOUN
cjfa-8198	190	11	.	.	PUNCT
cjfa-8198	191	1	journal	journal	NOUN
cjfa-8198	191	2	of	of	ADP
cjfa-8198	191	3	applied	apply	VERB
cjfa-8198	191	4	business	business	NOUN
cjfa-8198	191	5	research	research	NOUN
cjfa-8198	191	6	,	,	PUNCT
cjfa-8198	191	7	27	27	NUM
cjfa-8198	191	8	(	(	PUNCT
cjfa-8198	191	9	2	2	NUM
cjfa-8198	191	10	)	)	PUNCT
cjfa-8198	191	11	,	,	PUNCT
cjfa-8198	191	12	105–114	105–114	NUM
cjfa-8198	191	13	.	.	PUNCT
cjfa-8198	192	1	brannon	brannon	PROPN
cjfa-8198	192	2	,	,	PUNCT
cjfa-8198	192	3	g.m	g.m	PROPN
cjfa-8198	192	4	.	.	PROPN
cjfa-8198	192	5	(	(	PUNCT
cjfa-8198	192	6	1972	1972	NUM
cjfa-8198	192	7	)	)	PUNCT
cjfa-8198	192	8	.	.	PUNCT
cjfa-8198	193	1	tax	tax	NOUN
cjfa-8198	193	2	policy	policy	NOUN
cjfa-8198	193	3	and	and	CCONJ
cjfa-8198	193	4	depreciation	depreciation	NOUN
cjfa-8198	193	5	:	:	PUNCT
cjfa-8198	193	6	the	the	DET
cjfa-8198	193	7	case	case	NOUN
cjfa-8198	193	8	for	for	ADP
cjfa-8198	193	9	adr	adr	PROPN
cjfa-8198	193	10	.	.	PROPN
cjfa-8198	193	11	journal	journal	PROPN
cjfa-8198	193	12	of	of	ADP
cjfa-8198	193	13	finance	finance	NOUN
cjfa-8198	193	14	,	,	PUNCT
cjfa-8198	193	15	27	27	NUM
cjfa-8198	193	16	(	(	PUNCT
cjfa-8198	193	17	2	2	NUM
cjfa-8198	193	18	)	)	PUNCT
cjfa-8198	193	19	,	,	PUNCT
cjfa-8198	193	20	525–533	525–533	NUM
cjfa-8198	193	21	.	.	PUNCT
cjfa-8198	194	1	http://dx.doi.org/10.1111/j.1540-6261.1972.tb00980.x	http://dx.doi.org/10.1111/j.1540-6261.1972.tb00980.x	PROPN
cjfa-8198	194	2	.	.	PROPN
cjfa-8198	195	1	brief	brief	PROPN
cjfa-8198	195	2	,	,	PUNCT
cjfa-8198	195	3	r.p	r.p	PROPN
cjfa-8198	195	4	.	.	PROPN
cjfa-8198	195	5	(	(	PUNCT
cjfa-8198	195	6	1967	1967	NUM
cjfa-8198	195	7	)	)	PUNCT
cjfa-8198	195	8	.	.	PUNCT
cjfa-8198	196	1	a	a	DET
cjfa-8198	196	2	late	late	ADJ
cjfa-8198	196	3	nineteenth	nineteenth	ADJ
cjfa-8198	196	4	century	century	NOUN
cjfa-8198	196	5	contribution	contribution	NOUN
cjfa-8198	196	6	to	to	ADP
cjfa-8198	196	7	the	the	DET
cjfa-8198	196	8	theory	theory	NOUN
cjfa-8198	196	9	of	of	ADP
cjfa-8198	196	10	depreciation	depreciation	NOUN
cjfa-8198	196	11	.	.	PUNCT
cjfa-8198	197	1	journal	journal	NOUN
cjfa-8198	197	2	of	of	ADP
cjfa-8198	197	3	accounting	accounting	NOUN
cjfa-8198	197	4	research	research	NOUN
cjfa-8198	197	5	,	,	PUNCT
cjfa-8198	197	6	5(1	5(1	NUM
cjfa-8198	197	7	)	)	PUNCT
cjfa-8198	197	8	,	,	PUNCT
cjfa-8198	197	9	27–38	27–38	NUM
cjfa-8198	197	10	.	.	PUNCT
cjfa-8198	198	1	http://dx.doi.org/10.2307/2489984	http://dx.doi.org/10.2307/2489984	PROPN
cjfa-8198	198	2	.	.	PROPN
cjfa-8198	199	1	brief	brief	PROPN
cjfa-8198	199	2	,	,	PUNCT
cjfa-8198	199	3	r.	r.	PROPN
cjfa-8198	199	4	p.	p.	PROPN
cjfa-8198	199	5	(	(	PUNCT
cjfa-8198	199	6	1968	1968	NUM
cjfa-8198	199	7	)	)	PUNCT
cjfa-8198	199	8	.	.	PUNCT
cjfa-8198	200	1	depreciation	depreciation	NOUN
cjfa-8198	200	2	theory	theory	NOUN
cjfa-8198	200	3	and	and	CCONJ
cjfa-8198	200	4	capital	capital	NOUN
cjfa-8198	200	5	gain	gain	NOUN
cjfa-8198	200	6	.	.	PUNCT
cjfa-8198	201	1	journal	journal	NOUN
cjfa-8198	201	2	of	of	ADP
cjfa-8198	201	3	accounting	accounting	NOUN
cjfa-8198	201	4	research	research	NOUN
cjfa-8198	201	5	,	,	PUNCT
cjfa-8198	201	6	6	6	NUM
cjfa-8198	201	7	(	(	PUNCT
cjfa-8198	201	8	1	1	NUM
cjfa-8198	201	9	)	)	PUNCT
cjfa-8198	201	10	,	,	PUNCT
cjfa-8198	201	11	149–152	149–152	NUM
cjfa-8198	201	12	.	.	PUNCT
cjfa-8198	202	1	http://dx.doi.org/10.2307/2490133	http://dx.doi.org/10.2307/2490133	PROPN
cjfa-8198	202	2	.	.	PUNCT
cjfa-8198	203	1	brigham	brigham	PROPN
cjfa-8198	203	2	,	,	PUNCT
cjfa-8198	203	3	e.	e.	PROPN
cjfa-8198	203	4	f.	f.	PROPN
cjfa-8198	203	5	(	(	PUNCT
cjfa-8198	203	6	1966	1966	NUM
cjfa-8198	203	7	)	)	PUNCT
cjfa-8198	203	8	.	.	PUNCT
cjfa-8198	204	1	depreciation	depreciation	NOUN
cjfa-8198	204	2	and	and	CCONJ
cjfa-8198	204	3	reported	report	VERB
cjfa-8198	204	4	profits	profit	NOUN
cjfa-8198	204	5	.	.	PUNCT
cjfa-8198	205	1	journal	journal	PROPN
cjfa-8198	205	2	of	of	ADP
cjfa-8198	205	3	finance	finance	PROPN
cjfa-8198	205	4	&	&	CCONJ
cjfa-8198	205	5	quantitative	quantitative	ADJ
cjfa-8198	205	6	analysis	analysis	NOUN
cjfa-8198	205	7	,	,	PUNCT
cjfa-8198	205	8	1	1	NUM
cjfa-8198	205	9	(	(	PUNCT
cjfa-8198	205	10	4	4	NUM
cjfa-8198	205	11	)	)	PUNCT
cjfa-8198	205	12	,	,	PUNCT
cjfa-8198	205	13	112–114	112–114	NUM
cjfa-8198	205	14	.	.	PUNCT
cjfa-8198	206	1	brigham	brigham	PROPN
cjfa-8198	206	2	,	,	PUNCT
cjfa-8198	206	3	e.f	e.f	PROPN
cjfa-8198	206	4	.	.	PROPN
cjfa-8198	206	5	(	(	PUNCT
cjfa-8198	206	6	1968	1968	NUM
cjfa-8198	206	7	)	)	PUNCT
cjfa-8198	206	8	.	.	PUNCT
cjfa-8198	207	1	the	the	DET
cjfa-8198	207	2	effects	effect	NOUN
cjfa-8198	207	3	of	of	ADP
cjfa-8198	207	4	alternative	alternative	ADJ
cjfa-8198	207	5	depreciation	depreciation	NOUN
cjfa-8198	207	6	policies	policy	NOUN
cjfa-8198	207	7	on	on	ADP
cjfa-8198	207	8	reporting	report	VERB
cjfa-8198	207	9	profits	profit	NOUN
cjfa-8198	207	10	.	.	PUNCT
cjfa-8198	208	1	accounting	accounting	NOUN
cjfa-8198	208	2	review	review	PROPN
cjfa-8198	208	3	,	,	PUNCT
cjfa-8198	208	4	43	43	NUM
cjfa-8198	208	5	(	(	PUNCT
cjfa-8198	208	6	1	1	NUM
cjfa-8198	208	7	)	)	PUNCT
cjfa-8198	208	8	,	,	PUNCT
cjfa-8198	208	9	4–46	4–46	PROPN
cjfa-8198	208	10	.	.	PUNCT
cjfa-8198	209	1	brundage	brundage	PROPN
cjfa-8198	209	2	,	,	PUNCT
cjfa-8198	209	3	p.f	p.f	PROPN
cjfa-8198	209	4	.	.	PROPN
cjfa-8198	209	5	(	(	PUNCT
cjfa-8198	209	6	1935	1935	NUM
cjfa-8198	209	7	)	)	PUNCT
cjfa-8198	209	8	.	.	PUNCT
cjfa-8198	210	1	depreciation	depreciation	NOUN
cjfa-8198	210	2	–	–	PUNCT
cjfa-8198	210	3	an	an	DET
cjfa-8198	210	4	old	old	ADJ
cjfa-8198	210	5	subject	subject	NOUN
cjfa-8198	210	6	with	with	ADP
cjfa-8198	210	7	a	a	DET
cjfa-8198	210	8	new	new	ADJ
cjfa-8198	210	9	importance	importance	NOUN
cjfa-8198	210	10	.	.	PUNCT
cjfa-8198	211	1	harvard	harvard	PROPN
cjfa-8198	211	2	business	business	PROPN
cjfa-8198	211	3	review	review	PROPN
cjfa-8198	211	4	,	,	PUNCT
cjfa-8198	211	5	13	13	NUM
cjfa-8198	211	6	(	(	PUNCT
cjfa-8198	211	7	3	3	NUM
cjfa-8198	211	8	)	)	PUNCT
cjfa-8198	211	9	,	,	PUNCT
cjfa-8198	211	10	334–344	334–344	NUM
cjfa-8198	211	11	.	.	PUNCT
cjfa-8198	211	12	budeanu	budeanu	PROPN
cjfa-8198	211	13	,	,	PUNCT
cjfa-8198	211	14	m.	m.	NOUN
cjfa-8198	211	15	(	(	PUNCT
cjfa-8198	211	16	2012	2012	NUM
cjfa-8198	211	17	)	)	PUNCT
cjfa-8198	211	18	.	.	PUNCT
cjfa-8198	212	1	research	research	NOUN
cjfa-8198	212	2	and	and	CCONJ
cjfa-8198	212	3	development	development	NOUN
cjfa-8198	212	4	as	as	ADP
cjfa-8198	212	5	fertile	fertile	ADJ
cjfa-8198	212	6	ground	ground	NOUN
cjfa-8198	212	7	for	for	ADP
cjfa-8198	212	8	creative	creative	ADJ
cjfa-8198	212	9	accounting	accounting	NOUN
cjfa-8198	212	10	.	.	PUNCT
cjfa-8198	213	1	metalurgia	metalurgia	PROPN
cjfa-8198	213	2	international	international	PROPN
cjfa-8198	213	3	,	,	PUNCT
cjfa-8198	213	4	17	17	NUM
cjfa-8198	213	5	(	(	PUNCT
cjfa-8198	213	6	2	2	NUM
cjfa-8198	213	7	)	)	PUNCT
cjfa-8198	213	8	,	,	PUNCT
cjfa-8198	213	9	146–148	146–148	NUM
cjfa-8198	213	10	.	.	PUNCT
cjfa-8198	214	1	butler	butler	PROPN
cjfa-8198	214	2	,	,	PUNCT
cjfa-8198	214	3	g.	g.	PROPN
cjfa-8198	214	4	,	,	PUNCT
cjfa-8198	214	5	&	&	CCONJ
cjfa-8198	214	6	crawford	crawford	PROPN
cjfa-8198	214	7	,	,	PUNCT
cjfa-8198	214	8	l.	l.	PROPN
cjfa-8198	214	9	(	(	PUNCT
cjfa-8198	214	10	2001	2001	NUM
cjfa-8198	214	11	)	)	PUNCT
cjfa-8198	214	12	.	.	PUNCT
cjfa-8198	215	1	the	the	DET
cjfa-8198	215	2	impact	impact	NOUN
cjfa-8198	215	3	of	of	ADP
cjfa-8198	215	4	price	price	NOUN
cjfa-8198	215	5	controls	control	NOUN
cjfa-8198	215	6	on	on	ADP
cjfa-8198	215	7	accounting	accounting	NOUN
cjfa-8198	215	8	policy	policy	NOUN
cjfa-8198	215	9	choise	choise	NOUN
cjfa-8198	215	10	:	:	PUNCT
cjfa-8198	215	11	an	an	DET
cjfa-8198	215	12	international	international	ADJ
cjfa-8198	215	13	study	study	NOUN
cjfa-8198	215	14	of	of	ADP
cjfa-8198	215	15	depreciation	depreciation	NOUN
cjfa-8198	215	16	methods	method	NOUN
cjfa-8198	215	17	in	in	ADP
cjfa-8198	215	18	the	the	DET
cjfa-8198	215	19	electricity	electricity	NOUN
cjfa-8198	215	20	industry	industry	NOUN
cjfa-8198	215	21	.	.	PUNCT
cjfa-8198	216	1	contemporary	contemporary	ADJ
cjfa-8198	216	2	issues	issue	NOUN
cjfa-8198	216	3	in	in	ADP
cjfa-8198	216	4	accounting	accounting	NOUN
cjfa-8198	216	5	regulations	regulation	NOUN
cjfa-8198	216	6	,	,	PUNCT
cjfa-8198	216	7	187–198	187–198	NUM
cjfa-8198	216	8	.	.	PUNCT
cjfa-8198	216	9	http://dx.doi	http://dx.doi	NOUN
cjfa-8198	216	10	.	.	PUNCT
cjfa-8198	217	1	org/10.1007/978	org/10.1007/978	PROPN
cjfa-8198	217	2	-	-	PUNCT
cjfa-8198	217	3	1	1	NUM
cjfa-8198	217	4	-	-	PUNCT
cjfa-8198	217	5	4615	4615	NUM
cjfa-8198	217	6	-	-	PUNCT
cjfa-8198	217	7	4589	4589	NUM
cjfa-8198	217	8	-	-	SYM
cjfa-8198	217	9	7_11	7_11	NUM
cjfa-8198	217	10	.	.	PUNCT
cjfa-8198	218	1	cameron	cameron	PROPN
cjfa-8198	218	2	-	-	PUNCT
cjfa-8198	218	3	smith	smith	PROPN
cjfa-8198	218	4	,	,	PUNCT
cjfa-8198	218	5	i.	i.	PROPN
cjfa-8198	218	6	,	,	PUNCT
cjfa-8198	218	7	&	&	CCONJ
cjfa-8198	218	8	mattiiussi	mattiiussi	PROPN
cjfa-8198	218	9	,	,	PUNCT
cjfa-8198	218	10	f.	f.	PROPN
cjfa-8198	218	11	(	(	PUNCT
cjfa-8198	218	12	1989	1989	NUM
cjfa-8198	218	13	)	)	PUNCT
cjfa-8198	218	14	.	.	PUNCT
cjfa-8198	219	1	intangible	intangible	ADJ
cjfa-8198	219	2	valuation	valuation	NOUN
cjfa-8198	219	3	–	–	PUNCT
cjfa-8198	219	4	the	the	DET
cjfa-8198	219	5	expert	expert	NOUN
cjfa-8198	219	6	view	view	NOUN
cjfa-8198	219	7	.	.	PUNCT
cjfa-8198	220	1	accountancy	accountancy	NOUN
cjfa-8198	220	2	,	,	PUNCT
cjfa-8198	220	3	25–26	25–26	NUM
cjfa-8198	220	4	.	.	PUNCT
cjfa-8198	220	5	cernuşca	cernuşca	PROPN
cjfa-8198	220	6	,	,	PUNCT
cjfa-8198	220	7	l.	l.	PROPN
cjfa-8198	220	8	(	(	PUNCT
cjfa-8198	220	9	2009	2009	NUM
cjfa-8198	220	10	)	)	PUNCT
cjfa-8198	220	11	.	.	PUNCT
cjfa-8198	221	1	methods	method	NOUN
cjfa-8198	221	2	,	,	PUNCT
cjfa-8198	221	3	techniques	technique	NOUN
cjfa-8198	221	4	and	and	CCONJ
cjfa-8198	221	5	practive	practive	ADJ
cjfa-8198	221	6	of	of	ADP
cjfa-8198	221	7	creative	creative	ADJ
cjfa-8198	221	8	accounting	accounting	NOUN
cjfa-8198	221	9	for	for	ADP
cjfa-8198	221	10	depreciation	depreciation	NOUN
cjfa-8198	221	11	.	.	PUNCT
cjfa-8198	222	1	agricultural	agricultural	ADJ
cjfa-8198	222	2	management/	management/	NUM
cjfa-8198	222	3	lucrari	lucrari	PROPN
cjfa-8198	222	4	stiintifice	stiintifice	PROPN
cjfa-8198	222	5	seria	seria	PROPN
cjfa-8198	222	6	i	i	PROPN
cjfa-8198	222	7	,	,	PUNCT
cjfa-8198	222	8	management	management	NOUN
cjfa-8198	222	9	agricol	agricol	NOUN
cjfa-8198	222	10	,	,	PUNCT
cjfa-8198	222	11	11	11	NUM
cjfa-8198	222	12	(	(	PUNCT
cjfa-8198	222	13	3	3	NUM
cjfa-8198	222	14	)	)	PUNCT
cjfa-8198	222	15	,	,	PUNCT
cjfa-8198	222	16	1–8	1–8	X
cjfa-8198	222	17	.	.	PUNCT
cjfa-8198	222	18	chou	chou	NOUN
cjfa-8198	222	19	,	,	PUNCT
cjfa-8198	222	20	y.	y.	PROPN
cjfa-8198	222	21	,	,	PUNCT
cjfa-8198	222	22	yang	yang	PROPN
cjfa-8198	222	23	,	,	PUNCT
cjfa-8198	222	24	c.	c.	PROPN
cjfa-8198	222	25	,	,	PUNCT
cjfa-8198	222	26	&	&	CCONJ
cjfa-8198	222	27	pao	pao	PROPN
cjfa-8198	222	28	,	,	PUNCT
cjfa-8198	222	29	c.	c.	PROPN
cjfa-8198	222	30	(	(	PUNCT
cjfa-8198	222	31	2012	2012	NUM
cjfa-8198	222	32	)	)	PUNCT
cjfa-8198	222	33	.	.	PUNCT
cjfa-8198	223	1	strategic	strategic	ADJ
cjfa-8198	223	2	group	group	NOUN
cjfa-8198	223	3	analysis	analysis	NOUN
cjfa-8198	223	4	of	of	ADP
cjfa-8198	223	5	the	the	DET
cjfa-8198	223	6	flexible	flexible	ADJ
cjfa-8198	223	7	display	display	NOUN
cjfa-8198	223	8	industry	industry	NOUN
cjfa-8198	223	9	using	use	VERB
cjfa-8198	223	10	patent	patent	NOUN
cjfa-8198	223	11	value	value	NOUN
cjfa-8198	223	12	depreciation	depreciation	NOUN
cjfa-8198	223	13	model	model	NOUN
cjfa-8198	223	14	.	.	PUNCT
cjfa-8198	224	1	international	international	ADJ
cjfa-8198	224	2	journal	journal	PROPN
cjfa-8198	224	3	of	of	ADP
cjfa-8198	224	4	technology	technology	NOUN
cjfa-8198	224	5	transfer	transfer	NOUN
cjfa-8198	224	6	&	&	CCONJ
cjfa-8198	224	7	commercialization	commercialization	NOUN
cjfa-8198	224	8	,	,	PUNCT
cjfa-8198	224	9	11	11	NUM
cjfa-8198	224	10	(	(	PUNCT
cjfa-8198	224	11	3/4	3/4	NUM
cjfa-8198	224	12	)	)	PUNCT
cjfa-8198	224	13	,	,	PUNCT
cjfa-8198	224	14	247–370	247–370	NUM
cjfa-8198	224	15	.	.	PUNCT
cjfa-8198	225	1	http://dx.doi.org/10.1504/	http://dx.doi.org/10.1504/	PROPN
cjfa-8198	225	2	ijttc.2012.052419	ijttc.2012.052419	PROPN
cjfa-8198	225	3	.	.	PUNCT
cjfa-8198	226	1	coggins	coggin	NOUN
cjfa-8198	226	2	,	,	PUNCT
cjfa-8198	226	3	m.	m.	NOUN
cjfa-8198	226	4	(	(	PUNCT
cjfa-8198	226	5	1995	1995	NUM
cjfa-8198	226	6	)	)	PUNCT
cjfa-8198	226	7	.	.	PUNCT
cjfa-8198	227	1	accounting	account	VERB
cjfa-8198	227	2	for	for	ADP
cjfa-8198	227	3	tangible	tangible	ADJ
cjfa-8198	227	4	fixed	fix	VERB
cjfa-8198	227	5	assets	asset	NOUN
cjfa-8198	227	6	.	.	PUNCT
cjfa-8198	228	1	accountancy	accountancy	PROPN
cjfa-8198	228	2	,	,	PUNCT
cjfa-8198	228	3	86–88	86–88	NUM
cjfa-8198	228	4	.	.	PUNCT
cjfa-8198	229	1	davidson	davidson	PROPN
cjfa-8198	229	2	,	,	PUNCT
cjfa-8198	229	3	s.	s.	PROPN
cjfa-8198	229	4	(	(	PUNCT
cjfa-8198	229	5	1950	1950	NUM
cjfa-8198	229	6	)	)	PUNCT
cjfa-8198	229	7	.	.	PUNCT
cjfa-8198	230	1	depreciation	depreciation	NOUN
cjfa-8198	230	2	and	and	CCONJ
cjfa-8198	230	3	profit	profit	NOUN
cjfa-8198	230	4	determination	determination	NOUN
cjfa-8198	230	5	.	.	PUNCT
cjfa-8198	231	1	accounting	accounting	NOUN
cjfa-8198	231	2	review	review	PROPN
cjfa-8198	231	3	,	,	PUNCT
cjfa-8198	231	4	25	25	NUM
cjfa-8198	231	5	(	(	PUNCT
cjfa-8198	231	6	1	1	NUM
cjfa-8198	231	7	)	)	PUNCT
cjfa-8198	231	8	,	,	PUNCT
cjfa-8198	231	9	45–45	45–45	NUM
cjfa-8198	231	10	.	.	PUNCT
cjfa-8198	232	1	dilley	dilley	PROPN
cjfa-8198	232	2	,	,	PUNCT
cjfa-8198	232	3	s.	s.	PROPN
cjfa-8198	232	4	c.	c.	PROPN
cjfa-8198	232	5	,	,	PUNCT
cjfa-8198	232	6	&	&	CCONJ
cjfa-8198	232	7	young	young	PROPN
cjfa-8198	232	8	,	,	PUNCT
cjfa-8198	232	9	j.	j.	PROPN
cjfa-8198	232	10	c.	c.	PROPN
cjfa-8198	232	11	(	(	PUNCT
cjfa-8198	232	12	1994	1994	NUM
cjfa-8198	232	13	)	)	PUNCT
cjfa-8198	232	14	.	.	PUNCT
cjfa-8198	233	1	a	a	DET
cjfa-8198	233	2	pragmatic	pragmatic	ADJ
cjfa-8198	233	3	approach	approach	NOUN
cjfa-8198	233	4	to	to	ADP
cjfa-8198	233	5	amortizartion	amortizartion	NOUN
cjfa-8198	233	6	of	of	ADP
cjfa-8198	233	7	intangibles	intangible	NOUN
cjfa-8198	233	8	.	.	PUNCT
cjfa-8198	234	1	cpa	cpa	PROPN
cjfa-8198	234	2	journal	journal	PROPN
cjfa-8198	234	3	,	,	PUNCT
cjfa-8198	234	4	64	64	NUM
cjfa-8198	234	5	(	(	PUNCT
cjfa-8198	234	6	12	12	NUM
cjfa-8198	234	7	)	)	PUNCT
cjfa-8198	234	8	,	,	PUNCT
cjfa-8198	234	9	46–51	46–51	NUM
cjfa-8198	234	10	.	.	PUNCT
cjfa-8198	235	1	ieva	ieva	PROPN
cjfa-8198	235	2	kozlovska106	kozlovska106	PROPN
cjfa-8198	235	3	dyckman	dyckman	PROPN
cjfa-8198	235	4	,	,	PUNCT
cjfa-8198	235	5	t.	t.	PROPN
cjfa-8198	235	6	r.	r.	PROPN
cjfa-8198	235	7	,	,	PUNCT
cjfa-8198	235	8	nelson	nelson	PROPN
cjfa-8198	235	9	,	,	PUNCT
cjfa-8198	235	10	m.	m.	NOUN
cjfa-8198	235	11	,	,	PUNCT
cjfa-8198	235	12	dukes	dukes	PROPN
cjfa-8198	235	13	,	,	PUNCT
cjfa-8198	235	14	r.	r.	PROPN
cjfa-8198	235	15	e.	e.	PROPN
cjfa-8198	235	16	,	,	PUNCT
cjfa-8198	235	17	zin	zin	NOUN
cjfa-8198	235	18	,	,	PUNCT
cjfa-8198	235	19	m.	m.	NOUN
cjfa-8198	235	20	,	,	PUNCT
cjfa-8198	235	21	davis	davis	PROPN
cjfa-8198	235	22	,	,	PUNCT
cjfa-8198	235	23	c.	c.	PROPN
cjfa-8198	235	24	j.	j.	PROPN
cjfa-8198	235	25	,	,	PUNCT
cjfa-8198	235	26	&	&	CCONJ
cjfa-8198	235	27	conrod	conrod	PROPN
cjfa-8198	235	28	,	,	PUNCT
cjfa-8198	235	29	j.	j.	PROPN
cjfa-8198	235	30	e.	e.	PROPN
cjfa-8198	235	31	d.	d.	PROPN
cjfa-8198	235	32	(	(	PUNCT
cjfa-8198	235	33	1992	1992	NUM
cjfa-8198	235	34	)	)	PUNCT
cjfa-8198	235	35	.	.	PUNCT
cjfa-8198	236	1	international	international	ADJ
cjfa-8198	236	2	accounting	accounting	NOUN
cjfa-8198	236	3	,	,	PUNCT
cjfa-8198	236	4	6th	6th	ADJ
cjfa-8198	236	5	canadian	canadian	PROPN
cjfa-8198	236	6	edition	edition	NOUN
cjfa-8198	236	7	,	,	PUNCT
cjfa-8198	236	8	richard	richard	PROPN
cjfa-8198	236	9	d.irwin	d.irwin	PROPN
cjfa-8198	236	10	inc	inc	PROPN
cjfa-8198	236	11	.	.	PROPN
cjfa-8198	236	12	chapter	chapter	PROPN
cjfa-8198	236	13	12	12	NUM
cjfa-8198	236	14	,	,	PUNCT
cjfa-8198	236	15	capital	capital	NOUN
cjfa-8198	236	16	assets	asset	NOUN
cjfa-8198	236	17	:	:	PUNCT
cjfa-8198	236	18	depreciation	depreciation	NOUN
cjfa-8198	236	19	and	and	CCONJ
cjfa-8198	236	20	impairment	impairment	NOUN
cjfa-8198	236	21	,	,	PUNCT
cjfa-8198	236	22	538	538	NUM
cjfa-8198	236	23	.	.	PUNCT
cjfa-8198	236	24	eisner	eisner	NOUN
cjfa-8198	236	25	,	,	PUNCT
cjfa-8198	236	26	r.	r.	PROPN
cjfa-8198	236	27	(	(	PUNCT
cjfa-8198	236	28	1955	1955	NUM
cjfa-8198	236	29	)	)	PUNCT
cjfa-8198	236	30	.	.	PUNCT
cjfa-8198	237	1	accelerated	accelerate	VERB
cjfa-8198	237	2	depreciation	depreciation	NOUN
cjfa-8198	237	3	:	:	PUNCT
cjfa-8198	237	4	some	some	DET
cjfa-8198	237	5	further	further	ADJ
cjfa-8198	237	6	thoughts	thought	NOUN
cjfa-8198	237	7	.	.	PUNCT
cjfa-8198	238	1	quaterly	quaterly	ADV
cjfa-8198	238	2	journal	journal	NOUN
cjfa-8198	238	3	of	of	ADP
cjfa-8198	238	4	economics	economic	NOUN
cjfa-8198	238	5	,	,	PUNCT
cjfa-8198	238	6	69	69	NUM
cjfa-8198	238	7	(	(	PUNCT
cjfa-8198	238	8	2	2	NUM
cjfa-8198	238	9	)	)	PUNCT
cjfa-8198	238	10	,	,	PUNCT
cjfa-8198	238	11	285–296	285–296	NUM
cjfa-8198	238	12	.	.	PUNCT
cjfa-8198	239	1	feinschreiber	feinschreiber	PROPN
cjfa-8198	239	2	,	,	PUNCT
cjfa-8198	239	3	r.	r.	PROPN
cjfa-8198	239	4	(	(	PUNCT
cjfa-8198	239	5	1969	1969	NUM
cjfa-8198	239	6	)	)	PUNCT
cjfa-8198	239	7	.	.	PUNCT
cjfa-8198	240	1	accelerated	accelerate	VERB
cjfa-8198	240	2	depreciation	depreciation	NOUN
cjfa-8198	240	3	:	:	PUNCT
cjfa-8198	240	4	a	a	DET
cjfa-8198	240	5	proposed	propose	VERB
cjfa-8198	240	6	new	new	ADJ
cjfa-8198	240	7	method	method	NOUN
cjfa-8198	240	8	.	.	PUNCT
cjfa-8198	241	1	journal	journal	NOUN
cjfa-8198	241	2	of	of	ADP
cjfa-8198	241	3	accounting	accounting	NOUN
cjfa-8198	241	4	research	research	NOUN
cjfa-8198	241	5	,	,	PUNCT
cjfa-8198	241	6	69	69	NUM
cjfa-8198	241	7	(	(	PUNCT
cjfa-8198	241	8	7	7	NUM
cjfa-8198	241	9	)	)	PUNCT
cjfa-8198	241	10	,	,	PUNCT
cjfa-8198	241	11	17–21	17–21	NUM
cjfa-8198	241	12	.	.	PUNCT
cjfa-8198	242	1	girish	girish	PROPN
cjfa-8198	242	2	,	,	PUNCT
cjfa-8198	242	3	k.	k.	PROPN
cjfa-8198	242	4	(	(	PUNCT
cjfa-8198	242	5	2010	2010	NUM
cjfa-8198	242	6	)	)	PUNCT
cjfa-8198	242	7	.	.	PUNCT
cjfa-8198	243	1	depreciation	depreciation	NOUN
cjfa-8198	243	2	and	and	CCONJ
cjfa-8198	243	3	reserves	reserve	NOUN
cjfa-8198	243	4	,	,	PUNCT
cjfa-8198	243	5	[	[	X
cjfa-8198	243	6	in	in	ADP
cjfa-8198	243	7	:]	:]	INTJ
cjfa-8198	243	8	corporate	corporate	ADJ
cjfa-8198	243	9	accounting	accounting	NOUN
cjfa-8198	243	10	,	,	PUNCT
cjfa-8198	243	11	global	global	ADJ
cjfa-8198	243	12	media	medium	NOUN
cjfa-8198	243	13	,	,	PUNCT
cjfa-8198	243	14	169	169	NUM
cjfa-8198	243	15	.	.	PUNCT
cjfa-8198	244	1	girish	girish	PROPN
cjfa-8198	244	2	,	,	PUNCT
cjfa-8198	244	3	k.	k.	PROPN
cjfa-8198	244	4	(	(	PUNCT
cjfa-8198	244	5	2010	2010	NUM
cjfa-8198	244	6	)	)	PUNCT
cjfa-8198	244	7	.	.	PUNCT
cjfa-8198	245	1	fixed	fix	VERB
cjfa-8198	245	2	assets	asset	NOUN
cjfa-8198	245	3	accounting	account	VERB
cjfa-8198	245	4	,	,	PUNCT
cjfa-8198	245	5	[	[	X
cjfa-8198	245	6	in	in	ADP
cjfa-8198	245	7	:]	:]	INTJ
cjfa-8198	245	8	corporate	corporate	ADJ
cjfa-8198	245	9	accounting	accounting	NOUN
cjfa-8198	245	10	,	,	PUNCT
cjfa-8198	245	11	global	global	ADJ
cjfa-8198	245	12	media	medium	NOUN
cjfa-8198	245	13	,	,	PUNCT
cjfa-8198	245	14	171–190	171–190	NUM
cjfa-8198	245	15	.	.	PUNCT
cjfa-8198	245	16	hellmuth	hellmuth	PROPN
cjfa-8198	245	17	,	,	PUNCT
cjfa-8198	245	18	j.	j.	PROPN
cjfa-8198	245	19	r.	r.	PROPN
cjfa-8198	245	20	,	,	PUNCT
cjfa-8198	245	21	&	&	CCONJ
cjfa-8198	245	22	william	william	PROPN
cjfa-8198	245	23	,	,	PUNCT
cjfa-8198	245	24	f.	f.	PROPN
cjfa-8198	245	25	(	(	PUNCT
cjfa-8198	245	26	1955	1955	NUM
cjfa-8198	245	27	)	)	PUNCT
cjfa-8198	245	28	.	.	PUNCT
cjfa-8198	246	1	depreciation	depreciation	NOUN
cjfa-8198	246	2	and	and	CCONJ
cjfa-8198	246	3	the	the	DET
cjfa-8198	246	4	1954	1954	NUM
cjfa-8198	246	5	internal	internal	ADJ
cjfa-8198	246	6	revenue	revenue	NOUN
cjfa-8198	246	7	code	code	NOUN
cjfa-8198	246	8	.	.	PUNCT
cjfa-8198	247	1	journal	journal	PROPN
cjfa-8198	247	2	of	of	ADP
cjfa-8198	247	3	finance	finance	NOUN
cjfa-8198	247	4	,	,	PUNCT
cjfa-8198	247	5	10	10	NUM
cjfa-8198	247	6	(	(	PUNCT
cjfa-8198	247	7	3	3	NUM
cjfa-8198	247	8	)	)	PUNCT
cjfa-8198	247	9	,	,	PUNCT
cjfa-8198	247	10	326–349	326–349	NUM
cjfa-8198	247	11	.	.	PUNCT
cjfa-8198	248	1	http://dx.doi.org/10.2307/2976882	http://dx.doi.org/10.2307/2976882	PROPN
cjfa-8198	248	2	.	.	PROPN
cjfa-8198	248	3	huagan	huagan	PROPN
cjfa-8198	248	4	,	,	PUNCT
cjfa-8198	248	5	n.	n.	NOUN
cjfa-8198	248	6	,	,	PUNCT
cjfa-8198	248	7	&	&	CCONJ
cjfa-8198	248	8	diewert	diewert	PROPN
cjfa-8198	248	9	,	,	PUNCT
cjfa-8198	248	10	e.	e.	PROPN
cjfa-8198	248	11	(	(	PUNCT
cjfa-8198	248	12	2011	2011	NUM
cjfa-8198	248	13	)	)	PUNCT
cjfa-8198	248	14	.	.	PUNCT
cjfa-8198	249	1	estimation	estimation	NOUN
cjfa-8198	249	2	of	of	ADP
cjfa-8198	249	3	r&d	r&d	NOUN
cjfa-8198	249	4	depreciation	depreciation	NOUN
cjfa-8198	249	5	rates	rate	NOUN
cjfa-8198	249	6	:	:	PUNCT
cjfa-8198	249	7	a	a	DET
cjfa-8198	249	8	suggested	suggest	VERB
cjfa-8198	249	9	methodology	methodology	NOUN
cjfa-8198	249	10	and	and	CCONJ
cjfa-8198	249	11	preliminary	preliminary	ADJ
cjfa-8198	249	12	application	application	NOUN
cjfa-8198	249	13	.	.	PUNCT
cjfa-8198	250	1	canadian	canadian	ADJ
cjfa-8198	250	2	journal	journal	PROPN
cjfa-8198	250	3	of	of	ADP
cjfa-8198	250	4	economics	economic	NOUN
cjfa-8198	250	5	,	,	PUNCT
cjfa-8198	250	6	44	44	NUM
cjfa-8198	250	7	(	(	PUNCT
cjfa-8198	250	8	2	2	NUM
cjfa-8198	250	9	)	)	PUNCT
cjfa-8198	250	10	,	,	PUNCT
cjfa-8198	250	11	387–412	387–412	NUM
cjfa-8198	250	12	.	.	PUNCT
cjfa-8198	251	1	http://dx.doi.org/10.1111/j.1540-5982.2011.01638.x	http://dx.doi.org/10.1111/j.1540-5982.2011.01638.x	NOUN
cjfa-8198	251	2	.	.	PUNCT
cjfa-8198	252	1	hwang	hwang	PROPN
cjfa-8198	252	2	,	,	PUNCT
cjfa-8198	252	3	j.	j.	PROPN
cjfa-8198	252	4	c.	c.	PROPN
cjfa-8198	252	5	(	(	PUNCT
cjfa-8198	252	6	1997	1997	NUM
cjfa-8198	252	7	)	)	PUNCT
cjfa-8198	252	8	.	.	PUNCT
cjfa-8198	253	1	the	the	DET
cjfa-8198	253	2	form	form	NOUN
cjfa-8198	253	3	and	and	CCONJ
cjfa-8198	253	4	rate	rate	NOUN
cjfa-8198	253	5	of	of	ADP
cjfa-8198	253	6	physical	physical	ADJ
cjfa-8198	253	7	depreciation	depreciation	NOUN
cjfa-8198	253	8	in	in	ADP
cjfa-8198	253	9	canadian	canadian	ADJ
cjfa-8198	253	10	industries	industry	NOUN
cjfa-8198	253	11	.	.	PUNCT
cjfa-8198	254	1	journal	journal	PROPN
cjfa-8198	254	2	of	of	ADP
cjfa-8198	254	3	economic	economic	PROPN
cjfa-8198	254	4	&	&	CCONJ
cjfa-8198	254	5	social	social	ADJ
cjfa-8198	254	6	measurement	measurement	NOUN
cjfa-8198	254	7	,	,	PUNCT
cjfa-8198	254	8	23(2	23(2	NOUN
cjfa-8198	254	9	)	)	PUNCT
cjfa-8198	254	10	,	,	PUNCT
cjfa-8198	254	11	87–133	87–133	NUM
cjfa-8198	254	12	.	.	PUNCT
cjfa-8198	255	1	hwang	hwang	PROPN
cjfa-8198	255	2	,	,	PUNCT
cjfa-8198	255	3	j.	j.	PROPN
cjfa-8198	255	4	c.	c.	PROPN
cjfa-8198	255	5	(	(	PUNCT
cjfa-8198	255	6	2002/2003	2002/2003	NUM
cjfa-8198	255	7	)	)	PUNCT
cjfa-8198	255	8	.	.	PUNCT
cjfa-8198	256	1	forms	form	NOUN
cjfa-8198	256	2	and	and	CCONJ
cjfa-8198	256	3	rates	rate	NOUN
cjfa-8198	256	4	of	of	ADP
cjfa-8198	256	5	economic	economic	ADJ
cjfa-8198	256	6	and	and	CCONJ
cjfa-8198	256	7	physical	physical	ADJ
cjfa-8198	256	8	depreciation	depreciation	NOUN
cjfa-8198	256	9	by	by	ADP
cjfa-8198	256	10	type	type	NOUN
cjfa-8198	256	11	of	of	ADP
cjfa-8198	256	12	assets	asset	NOUN
cjfa-8198	256	13	in	in	ADP
cjfa-8198	256	14	canadian	canadian	ADJ
cjfa-8198	256	15	industries	industry	NOUN
cjfa-8198	256	16	.	.	PUNCT
cjfa-8198	257	1	journal	journal	PROPN
cjfa-8198	257	2	of	of	ADP
cjfa-8198	257	3	economic	economic	PROPN
cjfa-8198	257	4	&	&	CCONJ
cjfa-8198	257	5	social	social	ADJ
cjfa-8198	257	6	measurement	measurement	NOUN
cjfa-8198	257	7	,	,	PUNCT
cjfa-8198	257	8	28	28	NUM
cjfa-8198	257	9	(	(	PUNCT
cjfa-8198	257	10	3	3	NUM
cjfa-8198	257	11	)	)	PUNCT
cjfa-8198	257	12	,	,	PUNCT
cjfa-8198	257	13	89–108	89–108	NUM
cjfa-8198	257	14	.	.	PUNCT
cjfa-8198	258	1	international	international	ADJ
cjfa-8198	258	2	accounting	accounting	PROPN
cjfa-8198	258	3	standard	standard	NOUN
cjfa-8198	258	4	16	16	NUM
cjfa-8198	258	5	,	,	PUNCT
cjfa-8198	258	6	http://www.ifrs.org/documents/ias16.pdf	http://www.ifrs.org/documents/ias16.pdf	PROPN
cjfa-8198	258	7	(	(	PUNCT
cjfa-8198	258	8	accessed	access	VERB
cjfa-8198	258	9	:	:	PUNCT
cjfa-8198	258	10	01.04.2015	01.04.2015	NUM
cjfa-8198	258	11	)	)	PUNCT
cjfa-8198	258	12	.	.	PUNCT
cjfa-8198	259	1	international	international	ADJ
cjfa-8198	259	2	accounting	accounting	PROPN
cjfa-8198	259	3	standard	standard	PROPN
cjfa-8198	259	4	38	38	NUM
cjfa-8198	259	5	,	,	PUNCT
cjfa-8198	259	6	http://www.iasplus.com/en/standards/ias38	http://www.iasplus.com/en/standards/ias38	PROPN
cjfa-8198	259	7	(	(	PUNCT
cjfa-8198	259	8	accessed	access	VERB
cjfa-8198	259	9	:	:	PUNCT
cjfa-8198	259	10	01.04.2015	01.04.2015	NUM
cjfa-8198	259	11	)	)	PUNCT
cjfa-8198	259	12	.	.	PUNCT
cjfa-8198	260	1	ijiri	ijiri	PROPN
cjfa-8198	260	2	,	,	PUNCT
cjfa-8198	260	3	y.	y.	PROPN
cjfa-8198	260	4	,	,	PUNCT
cjfa-8198	260	5	&	&	CCONJ
cjfa-8198	260	6	kaplan	kaplan	PROPN
cjfa-8198	260	7	,	,	PUNCT
cjfa-8198	260	8	r.s	r.s	PROPN
cjfa-8198	260	9	.	.	PROPN
cjfa-8198	260	10	(	(	PUNCT
cjfa-8198	260	11	1970	1970	NUM
cjfa-8198	260	12	)	)	PUNCT
cjfa-8198	260	13	.	.	PUNCT
cjfa-8198	261	1	sequential	sequential	ADJ
cjfa-8198	261	2	models	model	NOUN
cjfa-8198	261	3	in	in	ADP
cjfa-8198	261	4	probabilistic	probabilistic	ADJ
cjfa-8198	261	5	depreciation	depreciation	NOUN
cjfa-8198	261	6	.	.	PUNCT
cjfa-8198	262	1	journal	journal	NOUN
cjfa-8198	262	2	of	of	ADP
cjfa-8198	262	3	accounting	accounting	NOUN
cjfa-8198	262	4	research	research	NOUN
cjfa-8198	262	5	,	,	PUNCT
cjfa-8198	262	6	8	8	NUM
cjfa-8198	262	7	(	(	PUNCT
cjfa-8198	262	8	1	1	NUM
cjfa-8198	262	9	)	)	PUNCT
cjfa-8198	262	10	,	,	PUNCT
cjfa-8198	262	11	34–46	34–46	NUM
cjfa-8198	262	12	.	.	PUNCT
cjfa-8198	263	1	ilincuta	ilincuta	PROPN
cjfa-8198	263	2	,	,	PUNCT
cjfa-8198	263	3	l.	l.	PROPN
cjfa-8198	263	4	(	(	PUNCT
cjfa-8198	263	5	2013	2013	NUM
cjfa-8198	263	6	)	)	PUNCT
cjfa-8198	263	7	.	.	PUNCT
cjfa-8198	264	1	resumptions	resumption	NOUN
cjfa-8198	264	2	and	and	CCONJ
cjfa-8198	264	3	developments	development	NOUN
cjfa-8198	264	4	regarding	regard	VERB
cjfa-8198	264	5	the	the	DET
cjfa-8198	264	6	management	management	NOUN
cjfa-8198	264	7	of	of	ADP
cjfa-8198	264	8	the	the	DET
cjfa-8198	264	9	depreciation	depreciation	NOUN
cjfa-8198	264	10	methods	method	NOUN
cjfa-8198	264	11	.	.	PUNCT
cjfa-8198	265	1	metalurgia	metalurgia	PROPN
cjfa-8198	265	2	international	international	PROPN
cjfa-8198	265	3	,	,	PUNCT
cjfa-8198	265	4	18	18	NUM
cjfa-8198	265	5	(	(	PUNCT
cjfa-8198	265	6	3	3	NUM
cjfa-8198	265	7	)	)	PUNCT
cjfa-8198	265	8	,	,	PUNCT
cjfa-8198	265	9	202–213	202–213	NUM
cjfa-8198	265	10	.	.	PUNCT
cjfa-8198	266	1	jackson	jackson	PROPN
cjfa-8198	266	2	,	,	PUNCT
cjfa-8198	266	3	s.	s.	PROPN
cjfa-8198	266	4	b.	b.	PROPN
cjfa-8198	266	5	,	,	PUNCT
cjfa-8198	266	6	rodgers	rodger	VERB
cjfa-8198	266	7	,	,	PUNCT
cjfa-8198	266	8	t.	t.	PROPN
cjfa-8198	266	9	c.	c.	PROPN
cjfa-8198	266	10	,	,	PUNCT
cjfa-8198	266	11	&	&	CCONJ
cjfa-8198	266	12	tuttle	tuttle	PROPN
cjfa-8198	266	13	,	,	PUNCT
cjfa-8198	266	14	b.	b.	PROPN
cjfa-8198	266	15	(	(	PUNCT
cjfa-8198	266	16	2010	2010	NUM
cjfa-8198	266	17	)	)	PUNCT
cjfa-8198	266	18	.	.	PUNCT
cjfa-8198	267	1	the	the	DET
cjfa-8198	267	2	effect	effect	NOUN
cjfa-8198	267	3	to	to	PART
cjfa-8198	267	4	firm	firm	VERB
cjfa-8198	267	5	’s	’s	PART
cjfa-8198	267	6	depreciation	depreciation	NOUN
cjfa-8198	267	7	method	method	NOUN
cjfa-8198	267	8	choise	choise	NOUN
cjfa-8198	267	9	on	on	ADP
cjfa-8198	267	10	assets	asset	NOUN
cjfa-8198	267	11	selling	sell	VERB
cjfa-8198	267	12	price	price	NOUN
cjfa-8198	267	13	.	.	PUNCT
cjfa-8198	268	1	accounting	accounting	NOUN
cjfa-8198	268	2	.	.	PUNCT
cjfa-8198	269	1	organizations	organization	NOUN
cjfa-8198	269	2	&	&	CCONJ
cjfa-8198	269	3	society	society	NOUN
cjfa-8198	269	4	,	,	PUNCT
cjfa-8198	269	5	757–774	757–774	NUM
cjfa-8198	269	6	.	.	PUNCT
cjfa-8198	270	1	http://	http://	PROPN
cjfa-8198	270	2	dx.doi.org/10.1016/j.aos.2010.09.004	dx.doi.org/10.1016/j.aos.2010.09.004	PROPN
cjfa-8198	270	3	.	.	PROPN
cjfa-8198	270	4	jermakowicz	jermakowicz	PROPN
cjfa-8198	270	5	,	,	PUNCT
cjfa-8198	270	6	e.	e.	PROPN
cjfa-8198	270	7	k.	k.	PROPN
cjfa-8198	270	8	,	,	PUNCT
cjfa-8198	270	9	&	&	CCONJ
cjfa-8198	270	10	epstein	epstein	PROPN
cjfa-8198	270	11	,	,	PUNCT
cjfa-8198	270	12	b.	b.	PROPN
cjfa-8198	270	13	j.	j.	PROPN
cjfa-8198	270	14	(	(	PUNCT
cjfa-8198	270	15	2011	2011	NUM
cjfa-8198	270	16	)	)	PUNCT
cjfa-8198	270	17	.	.	PUNCT
cjfa-8198	271	1	accounting	accounting	NOUN
cjfa-8198	271	2	policy	policy	NOUN
cjfa-8198	271	3	options	option	NOUN
cjfa-8198	271	4	in	in	ADP
cjfa-8198	271	5	ifrs	ifrs	PROPN
cjfa-8198	271	6	.	.	PUNCT
cjfa-8198	272	1	cpa	cpa	PROPN
cjfa-8198	272	2	journal	journal	PROPN
cjfa-8198	272	3	,	,	PUNCT
cjfa-8198	272	4	81(8	81(8	NUM
cjfa-8198	272	5	)	)	PUNCT
cjfa-8198	272	6	,	,	PUNCT
cjfa-8198	272	7	44–49	44–49	PROPN
cjfa-8198	272	8	.	.	PUNCT
cjfa-8198	273	1	jones	jones	PROPN
cjfa-8198	273	2	,	,	PUNCT
cjfa-8198	273	3	j.	j.	PROPN
cjfa-8198	273	4	r.	r.	PROPN
cjfa-8198	273	5	(	(	PUNCT
cjfa-8198	273	6	1980	1980	NUM
cjfa-8198	273	7	)	)	PUNCT
cjfa-8198	273	8	.	.	PUNCT
cjfa-8198	274	1	assets	asset	NOUN
cjfa-8198	274	2	depreciation	depreciation	NOUN
cjfa-8198	274	3	.	.	PUNCT
cjfa-8198	275	1	harvard	harvard	PROPN
cjfa-8198	275	2	business	business	PROPN
cjfa-8198	275	3	review	review	PROPN
cjfa-8198	275	4	,	,	PUNCT
cjfa-8198	275	5	58(6	58(6	NOUN
cjfa-8198	275	6	)	)	PUNCT
cjfa-8198	275	7	,	,	PUNCT
cjfa-8198	276	1	78–86	78–86	NUM
cjfa-8198	276	2	.	.	PUNCT
cjfa-8198	277	1	koowattanatianchai	koowattanatianchai	PROPN
cjfa-8198	277	2	,	,	PUNCT
cjfa-8198	277	3	n.	n.	PROPN
cjfa-8198	277	4	,	,	PUNCT
cjfa-8198	277	5	wang	wang	PROPN
cjfa-8198	277	6	,	,	PUNCT
cjfa-8198	277	7	j.	j.	PROPN
cjfa-8198	277	8	,	,	PUNCT
cjfa-8198	277	9	&	&	CCONJ
cjfa-8198	277	10	charles	charles	PROPN
cjfa-8198	277	11	,	,	PUNCT
cjfa-8198	277	12	m.b	m.b	PROPN
cjfa-8198	277	13	.	.	PROPN
cjfa-8198	277	14	(	(	PUNCT
cjfa-8198	277	15	2012	2012	NUM
cjfa-8198	277	16	)	)	PUNCT
cjfa-8198	277	17	.	.	PUNCT
cjfa-8198	278	1	the	the	DET
cjfa-8198	278	2	merits	merit	NOUN
cjfa-8198	278	3	of	of	ADP
cjfa-8198	278	4	accelerated	accelerate	VERB
cjfa-8198	278	5	depreciation	depreciation	NOUN
cjfa-8198	278	6	for	for	ADP
cjfa-8198	278	7	promoting	promote	VERB
cjfa-8198	278	8	investment	investment	NOUN
cjfa-8198	278	9	in	in	ADP
cjfa-8198	278	10	clean	clean	ADJ
cjfa-8198	278	11	transport	transport	NOUN
cjfa-8198	278	12	technologies	technology	NOUN
cjfa-8198	278	13	:	:	PUNCT
cjfa-8198	278	14	a	a	DET
cjfa-8198	278	15	simulation	simulation	NOUN
cjfa-8198	278	16	study	study	NOUN
cjfa-8198	278	17	in	in	ADP
cjfa-8198	278	18	the	the	DET
cjfa-8198	278	19	australian	australian	ADJ
cjfa-8198	278	20	rail	rail	NOUN
cjfa-8198	278	21	freight	freight	NOUN
cjfa-8198	278	22	industry	industry	NOUN
cjfa-8198	278	23	.	.	PUNCT
cjfa-8198	279	1	transportation	transportation	NOUN
cjfa-8198	279	2	research	research	NOUN
cjfa-8198	279	3	:	:	PUNCT
cjfa-8198	279	4	part	part	NOUN
cjfa-8198	279	5	d	d	PROPN
cjfa-8198	279	6	,	,	PUNCT
cjfa-8198	279	7	17	17	NUM
cjfa-8198	279	8	(	(	PUNCT
cjfa-8198	279	9	8)	8)	NUM
cjfa-8198	279	10	,	,	PUNCT
cjfa-8198	279	11	578–584	578–584	NUM
cjfa-8198	279	12	.	.	PUNCT
cjfa-8198	280	1	http://dx.doi.org/10.1016/j.trd.2012.06.007	http://dx.doi.org/10.1016/j.trd.2012.06.007	PROPN
cjfa-8198	280	2	.	.	PUNCT
cjfa-8198	281	1	kim	kim	PROPN
cjfa-8198	281	2	,	,	PUNCT
cjfa-8198	281	3	i.	i.	PROPN
cjfa-8198	281	4	,	,	PUNCT
cjfa-8198	281	5	&	&	CCONJ
cjfa-8198	281	6	seo	seo	PROPN
cjfa-8198	281	7	,	,	PUNCT
cjfa-8198	281	8	h	h	PROPN
cjfa-8198	281	9	.l	.l	PROPN
cjfa-8198	281	10	.	.	PUNCT
cjfa-8198	282	1	(	(	PUNCT
cjfa-8198	282	2	2009	2009	NUM
cjfa-8198	282	3	)	)	PUNCT
cjfa-8198	282	4	.	.	PUNCT
cjfa-8198	283	1	depreciation	depreciation	NOUN
cjfa-8198	283	2	and	and	CCONJ
cjfa-8198	283	3	transfer	transfer	NOUN
cjfa-8198	283	4	of	of	ADP
cjfa-8198	283	5	knowledge	knowledge	NOUN
cjfa-8198	283	6	:	:	PUNCT
cjfa-8198	283	7	an	an	DET
cjfa-8198	283	8	empirical	empirical	ADJ
cjfa-8198	283	9	exploration	exploration	NOUN
cjfa-8198	283	10	of	of	ADP
cjfa-8198	283	11	a	a	DET
cjfa-8198	283	12	shipbuilding	shipbuilding	NOUN
cjfa-8198	283	13	process	process	NOUN
cjfa-8198	283	14	.	.	PUNCT
cjfa-8198	284	1	international	international	ADJ
cjfa-8198	284	2	journal	journal	PROPN
cjfa-8198	284	3	of	of	ADP
cjfa-8198	284	4	production	production	NOUN
cjfa-8198	284	5	research	research	NOUN
cjfa-8198	284	6	,	,	PUNCT
cjfa-8198	284	7	47	47	NUM
cjfa-8198	284	8	(	(	PUNCT
cjfa-8198	284	9	7	7	NUM
cjfa-8198	284	10	)	)	PUNCT
cjfa-8198	284	11	,	,	PUNCT
cjfa-8198	284	12	1857–1876	1857–1876	NUM
cjfa-8198	284	13	.	.	PUNCT
cjfa-8198	285	1	http://dx.doi.org/10.1080/00207540701499481	http://dx.doi.org/10.1080/00207540701499481	ADV
cjfa-8198	285	2	.	.	PUNCT
cjfa-8198	286	1	the	the	DET
cjfa-8198	286	2	impact	impact	NOUN
cjfa-8198	286	3	of	of	ADP
cjfa-8198	286	4	long	long	ADV
cjfa-8198	286	5	-	-	PUNCT
cjfa-8198	286	6	lived	live	VERB
cjfa-8198	286	7	non	non	ADJ
cjfa-8198	286	8	-	-	ADJ
cjfa-8198	286	9	financial	financial	ADJ
cjfa-8198	286	10	…	…	PUNCT
cjfa-8198	286	11	107	107	NUM
cjfa-8198	286	12	lepãdatu	lepãdatu	NOUN
cjfa-8198	286	13	,	,	PUNCT
cjfa-8198	286	14	g.	g.	PROPN
cjfa-8198	286	15	(	(	PUNCT
cjfa-8198	286	16	2009	2009	NUM
cjfa-8198	286	17	)	)	PUNCT
cjfa-8198	286	18	.	.	PUNCT
cjfa-8198	287	1	property	property	NOUN
cjfa-8198	287	2	,	,	PUNCT
cjfa-8198	287	3	plant	plant	NOUN
cjfa-8198	287	4	and	and	CCONJ
cjfa-8198	287	5	equipment	equipment	NOUN
cjfa-8198	287	6	in	in	ADP
cjfa-8198	287	7	the	the	DET
cjfa-8198	287	8	metallurgical	metallurgical	ADJ
cjfa-8198	287	9	field	field	NOUN
cjfa-8198	287	10	.	.	PUNCT
cjfa-8198	288	1	metalurgia	metalurgia	PROPN
cjfa-8198	288	2	international	international	ADJ
cjfa-8198	288	3	,	,	PUNCT
cjfa-8198	288	4	53–55	53–55	NUM
cjfa-8198	288	5	.	.	PUNCT
cjfa-8198	288	6	lev	lev	PROPN
cjfa-8198	288	7	,	,	PUNCT
cjfa-8198	288	8	b.	b.	PROPN
cjfa-8198	288	9	,	,	PUNCT
cjfa-8198	288	10	&	&	CCONJ
cjfa-8198	288	11	theil	theil	PROPN
cjfa-8198	288	12	,	,	PUNCT
cjfa-8198	288	13	h.	h.	PROPN
cjfa-8198	288	14	(	(	PUNCT
cjfa-8198	288	15	1978	1978	NUM
cjfa-8198	288	16	)	)	PUNCT
cjfa-8198	288	17	.	.	PUNCT
cjfa-8198	289	1	a	a	DET
cjfa-8198	289	2	maximum	maximum	PROPN
cjfa-8198	289	3	entropy	entropy	NOUN
cjfa-8198	289	4	approach	approach	NOUN
cjfa-8198	289	5	to	to	ADP
cjfa-8198	289	6	the	the	DET
cjfa-8198	289	7	choice	choice	NOUN
cjfa-8198	289	8	of	of	ADP
cjfa-8198	289	9	asset	asset	NOUN
cjfa-8198	289	10	depreciation	depreciation	NOUN
cjfa-8198	289	11	.	.	PUNCT
cjfa-8198	290	1	journal	journal	NOUN
cjfa-8198	290	2	of	of	ADP
cjfa-8198	290	3	accounting	accounting	NOUN
cjfa-8198	290	4	research	research	NOUN
cjfa-8198	290	5	,	,	PUNCT
cjfa-8198	290	6	16	16	NUM
cjfa-8198	290	7	(	(	PUNCT
cjfa-8198	290	8	2	2	NUM
cjfa-8198	290	9	)	)	PUNCT
cjfa-8198	290	10	,	,	PUNCT
cjfa-8198	290	11	286–293	286–293	NUM
cjfa-8198	290	12	.	.	PUNCT
cjfa-8198	291	1	levy	levy	NOUN
cjfa-8198	291	2	,	,	PUNCT
cjfa-8198	291	3	h.	h.	PROPN
cjfa-8198	291	4	,	,	PUNCT
cjfa-8198	291	5	&	&	CCONJ
cjfa-8198	291	6	arditti	arditti	PROPN
cjfa-8198	291	7	,	,	PUNCT
cjfa-8198	291	8	f.d	f.d	PROPN
cjfa-8198	291	9	.	.	PROPN
cjfa-8198	291	10	(	(	PUNCT
cjfa-8198	291	11	1973	1973	NUM
cjfa-8198	291	12	)	)	PUNCT
cjfa-8198	291	13	.	.	PUNCT
cjfa-8198	292	1	valuation	valuation	NOUN
cjfa-8198	292	2	leverage	leverage	NOUN
cjfa-8198	292	3	,	,	PUNCT
cjfa-8198	292	4	and	and	CCONJ
cjfa-8198	292	5	the	the	DET
cjfa-8198	292	6	cost	cost	NOUN
cjfa-8198	292	7	of	of	ADP
cjfa-8198	292	8	capital	capital	NOUN
cjfa-8198	292	9	in	in	ADP
cjfa-8198	292	10	the	the	DET
cjfa-8198	292	11	case	case	NOUN
cjfa-8198	292	12	of	of	ADP
cjfa-8198	292	13	depreciable	depreciable	ADJ
cjfa-8198	292	14	assets	asset	NOUN
cjfa-8198	292	15	.	.	PUNCT
cjfa-8198	293	1	journal	journal	PROPN
cjfa-8198	293	2	of	of	ADP
cjfa-8198	293	3	finance	finance	NOUN
cjfa-8198	293	4	,	,	PUNCT
cjfa-8198	293	5	28	28	NUM
cjfa-8198	293	6	(	(	PUNCT
cjfa-8198	293	7	3	3	NUM
cjfa-8198	293	8	)	)	PUNCT
cjfa-8198	293	9	,	,	PUNCT
cjfa-8198	293	10	687–693	687–693	NUM
cjfa-8198	293	11	.	.	PUNCT
cjfa-8198	294	1	latvian	latvian	ADJ
cjfa-8198	294	2	accounting	accounting	PROPN
cjfa-8198	294	3	standard	standard	PROPN
cjfa-8198	294	4	nb.7	nb.7	PROPN
cjfa-8198	294	5	,	,	PUNCT
cjfa-8198	294	6	long	long	ADV
cjfa-8198	294	7	-	-	PUNCT
cjfa-8198	294	8	lived	live	VERB
cjfa-8198	294	9	non	non	ADJ
cjfa-8198	294	10	-	-	ADJ
cjfa-8198	294	11	financial	financial	ADJ
cjfa-8198	294	12	assets	asset	NOUN
cjfa-8198	294	13	.	.	PUNCT
cjfa-8198	295	1	http://likumi.lv/	http://likumi.lv/	PROPN
cjfa-8198	295	2	doc.php?id=124600	doc.php?id=124600	PROPN
cjfa-8198	295	3	(	(	PUNCT
cjfa-8198	295	4	accessed	access	VERB
cjfa-8198	295	5	:	:	PUNCT
cjfa-8198	295	6	1	1	NUM
cjfa-8198	295	7	.	.	NOUN
cjfa-8198	295	8	04	04	NUM
cjfa-8198	295	9	.	.	NOUN
cjfa-8198	295	10	2015	2015	NUM
cjfa-8198	295	11	)	)	PUNCT
cjfa-8198	295	12	.	.	PUNCT
cjfa-8198	296	1	livingstone	livingstone	PROPN
cjfa-8198	296	2	,	,	PUNCT
cjfa-8198	296	3	j.	j.	PROPN
cjfa-8198	296	4	l.	l.	PROPN
cjfa-8198	296	5	(	(	PUNCT
cjfa-8198	296	6	1969	1969	NUM
cjfa-8198	296	7	)	)	PUNCT
cjfa-8198	296	8	.	.	PUNCT
cjfa-8198	297	1	accelerated	accelerate	VERB
cjfa-8198	297	2	depreciation	depreciation	NOUN
cjfa-8198	297	3	,	,	PUNCT
cjfa-8198	297	4	tax	tax	NOUN
cjfa-8198	297	5	allocation	allocation	NOUN
cjfa-8198	297	6	,	,	PUNCT
cjfa-8198	297	7	and	and	CCONJ
cjfa-8198	297	8	cyclical	cyclical	ADJ
cjfa-8198	297	9	asset	asset	NOUN
cjfa-8198	297	10	expenditures	expenditure	NOUN
cjfa-8198	297	11	of	of	ADP
cjfa-8198	297	12	large	large	ADJ
cjfa-8198	297	13	manufacturing	manufacturing	NOUN
cjfa-8198	297	14	companies	company	NOUN
cjfa-8198	297	15	.	.	PUNCT
cjfa-8198	298	1	journal	journal	NOUN
cjfa-8198	298	2	of	of	ADP
cjfa-8198	298	3	accounting	accounting	NOUN
cjfa-8198	298	4	research	research	NOUN
cjfa-8198	298	5	,	,	PUNCT
cjfa-8198	298	6	7	7	NUM
cjfa-8198	298	7	(	(	PUNCT
cjfa-8198	298	8	2	2	NUM
cjfa-8198	298	9	)	)	PUNCT
cjfa-8198	298	10	,	,	PUNCT
cjfa-8198	298	11	245–256	245–256	NUM
cjfa-8198	298	12	.	.	PUNCT
cjfa-8198	299	1	luger	luger	PROPN
cjfa-8198	299	2	,	,	PUNCT
cjfa-8198	299	3	m.	m.	NOUN
cjfa-8198	299	4	i.	i.	PROPN
cjfa-8198	299	5	(	(	PUNCT
cjfa-8198	299	6	1986	1986	NUM
cjfa-8198	299	7	)	)	PUNCT
cjfa-8198	299	8	.	.	PUNCT
cjfa-8198	300	1	depreciation	depreciation	NOUN
cjfa-8198	300	2	profiles	profile	NOUN
cjfa-8198	300	3	and	and	CCONJ
cjfa-8198	300	4	depreciation	depreciation	NOUN
cjfa-8198	300	5	policy	policy	NOUN
cjfa-8198	300	6	in	in	ADP
cjfa-8198	300	7	a	a	DET
cjfa-8198	300	8	spatial	spatial	ADJ
cjfa-8198	300	9	context	context	NOUN
cjfa-8198	300	10	.	.	PUNCT
cjfa-8198	301	1	journal	journal	NOUN
cjfa-8198	301	2	of	of	ADP
cjfa-8198	301	3	regional	regional	ADJ
cjfa-8198	301	4	science	science	NOUN
cjfa-8198	301	5	,	,	PUNCT
cjfa-8198	301	6	26	26	NUM
cjfa-8198	301	7	(	(	PUNCT
cjfa-8198	301	8	1	1	NUM
cjfa-8198	301	9	)	)	PUNCT
cjfa-8198	301	10	,	,	PUNCT
cjfa-8198	301	11	141–159	141–159	NUM
cjfa-8198	301	12	.	.	PUNCT
cjfa-8198	302	1	mohman	mohman	PROPN
cjfa-8198	302	2	,	,	PUNCT
cjfa-8198	302	3	m.	m.	PROPN
cjfa-8198	302	4	b.	b.	PROPN
cjfa-8198	302	5	(	(	PUNCT
cjfa-8198	302	6	2009	2009	NUM
cjfa-8198	302	7	)	)	PUNCT
cjfa-8198	302	8	.	.	PUNCT
cjfa-8198	303	1	depreciation	depreciation	NOUN
cjfa-8198	303	2	of	of	ADP
cjfa-8198	303	3	airplanes	airplane	NOUN
cjfa-8198	303	4	and	and	CCONJ
cjfa-8198	303	5	garbage	garbage	NOUN
cjfa-8198	303	6	trucks	truck	NOUN
cjfa-8198	303	7	:	:	PUNCT
cjfa-8198	303	8	information	information	NOUN
cjfa-8198	303	9	value	value	NOUN
cjfa-8198	303	10	and	and	CCONJ
cjfa-8198	303	11	fraud	fraud	NOUN
cjfa-8198	303	12	prevention	prevention	NOUN
cjfa-8198	303	13	in	in	ADP
cjfa-8198	303	14	financial	financial	ADJ
cjfa-8198	303	15	reporting	reporting	NOUN
cjfa-8198	303	16	.	.	PUNCT
cjfa-8198	304	1	issues	issue	NOUN
cjfa-8198	304	2	in	in	ADP
cjfa-8198	304	3	accounting	accounting	NOUN
cjfa-8198	304	4	education	education	NOUN
cjfa-8198	304	5	,	,	PUNCT
cjfa-8198	304	6	24	24	NUM
cjfa-8198	304	7	(	(	PUNCT
cjfa-8198	304	8	1	1	NUM
cjfa-8198	304	9	)	)	PUNCT
cjfa-8198	304	10	,	,	PUNCT
cjfa-8198	304	11	105–107	105–107	NUM
cjfa-8198	304	12	.	.	PUNCT
cjfa-8198	305	1	http://dx.doi.org/10.2308/iace.2009.24.1.105	http://dx.doi.org/10.2308/iace.2009.24.1.105	PROPN
cjfa-8198	305	2	.	.	PUNCT
cjfa-8198	306	1	mykolaitiene	mykolaitiene	PROPN
cjfa-8198	306	2	,	,	PUNCT
cjfa-8198	306	3	v.	v.	ADV
cjfa-8198	306	4	,	,	PUNCT
cjfa-8198	306	5	vecerskiene	vecerskiene	NOUN
cjfa-8198	306	6	,	,	PUNCT
cjfa-8198	306	7	g.	g.	PROPN
cjfa-8198	306	8	,	,	PUNCT
cjfa-8198	306	9	jankauskiene	jankauskiene	PROPN
cjfa-8198	306	10	,	,	PUNCT
cjfa-8198	306	11	k.	k.	PROPN
cjfa-8198	306	12	,	,	PUNCT
cjfa-8198	306	13	&	&	CCONJ
cjfa-8198	306	14	valanciene	valanciene	PROPN
cjfa-8198	306	15	,	,	PUNCT
cjfa-8198	306	16	l.	l.	PROPN
cjfa-8198	306	17	(	(	PUNCT
cjfa-8198	306	18	2010	2010	NUM
cjfa-8198	306	19	)	)	PUNCT
cjfa-8198	306	20	.	.	PUNCT
cjfa-8198	307	1	pecularities	pecularitie	NOUN
cjfa-8198	307	2	of	of	ADP
cjfa-8198	307	3	tangible	tangible	ADJ
cjfa-8198	307	4	fixed	fix	VERB
cjfa-8198	307	5	assets	asset	NOUN
cjfa-8198	307	6	accounting	accounting	NOUN
cjfa-8198	307	7	.	.	PUNCT
cjfa-8198	308	1	engineering	engineering	NOUN
cjfa-8198	308	2	economics	economic	NOUN
cjfa-8198	308	3	,	,	PUNCT
cjfa-8198	308	4	21	21	NUM
cjfa-8198	308	5	(	(	PUNCT
cjfa-8198	308	6	2	2	NUM
cjfa-8198	308	7	)	)	PUNCT
cjfa-8198	308	8	,	,	PUNCT
cjfa-8198	308	9	142–150	142–150	NUM
cjfa-8198	308	10	.	.	PUNCT
cjfa-8198	309	1	nasdaq	nasdaq	PROPN
cjfa-8198	309	2	baltic	baltic	PROPN
cjfa-8198	309	3	equity	equity	NOUN
cjfa-8198	309	4	list	list	NOUN
cjfa-8198	309	5	.	.	PUNCT
cjfa-8198	310	1	http://www.nasdaqomxbaltic.com/market/?pg=mainlist	http://www.nasdaqomxbaltic.com/market/?pg=mainlist	PROPN
cjfa-8198	310	2	&	&	CCONJ
cjfa-8198	310	3	lang	lang	PROPN
cjfa-8198	310	4	=	=	PROPN
cjfa-8198	310	5	en	en	X
cjfa-8198	310	6	(	(	PUNCT
cjfa-8198	310	7	accessed	access	VERB
cjfa-8198	310	8	:	:	PUNCT
cjfa-8198	310	9	22.03.2015	22.03.2015	NUM
cjfa-8198	310	10	)	)	PUNCT
cjfa-8198	310	11	.	.	PUNCT
cjfa-8198	311	1	noland	noland	PROPN
cjfa-8198	311	2	,	,	PUNCT
cjfa-8198	311	3	t.	t.	PROPN
cjfa-8198	311	4	r.	r.	PROPN
cjfa-8198	311	5	(	(	PUNCT
cjfa-8198	311	6	2010	2010	NUM
cjfa-8198	311	7	)	)	PUNCT
cjfa-8198	311	8	.	.	PUNCT
cjfa-8198	312	1	the	the	DET
cjfa-8198	312	2	sum	sum	NOUN
cjfa-8198	312	3	-	-	PUNCT
cjfa-8198	312	4	of	of	ADP
cjfa-8198	312	5	-	-	PUNCT
cjfa-8198	312	6	years	year	NOUN
cjfa-8198	312	7	’	'	PUNCT
cjfa-8198	312	8	digits	digit	NOUN
cjfa-8198	312	9	depreciation	depreciation	NOUN
cjfa-8198	312	10	method	method	NOUN
cjfa-8198	312	11	:	:	PUNCT
cjfa-8198	312	12	used	use	VERB
cjfa-8198	312	13	by	by	ADP
cjfa-8198	312	14	sec	sec	PROPN
cjfa-8198	312	15	filers	filer	NOUN
cjfa-8198	312	16	.	.	PUNCT
cjfa-8198	313	1	journal	journal	PROPN
cjfa-8198	313	2	of	of	ADP
cjfa-8198	313	3	finance	finance	PROPN
cjfa-8198	313	4	&	&	CCONJ
cjfa-8198	313	5	accounting	accounting	PROPN
cjfa-8198	313	6	,	,	PUNCT
cjfa-8198	313	7	5	5	NUM
cjfa-8198	313	8	,	,	PUNCT
cjfa-8198	313	9	1–12	1–12	NOUN
cjfa-8198	313	10	.	.	PUNCT
cjfa-8198	314	1	most	most	ADJ
cjfa-8198	314	2	,	,	PUNCT
cjfa-8198	314	3	k.	k.	PROPN
cjfa-8198	314	4	(	(	PUNCT
cjfa-8198	314	5	1984	1984	NUM
cjfa-8198	314	6	)	)	PUNCT
cjfa-8198	314	7	.	.	PUNCT
cjfa-8198	315	1	depreciation	depreciation	NOUN
cjfa-8198	315	2	expense	expense	NOUN
cjfa-8198	315	3	and	and	CCONJ
cjfa-8198	315	4	the	the	DET
cjfa-8198	315	5	effect	effect	NOUN
cjfa-8198	315	6	of	of	ADP
cjfa-8198	315	7	inflation	inflation	NOUN
cjfa-8198	315	8	.	.	PUNCT
cjfa-8198	316	1	journal	journal	NOUN
cjfa-8198	316	2	of	of	ADP
cjfa-8198	316	3	accounting	accounting	NOUN
cjfa-8198	316	4	research	research	NOUN
cjfa-8198	316	5	,	,	PUNCT
cjfa-8198	316	6	22	22	NUM
cjfa-8198	316	7	(	(	PUNCT
cjfa-8198	316	8	2	2	NUM
cjfa-8198	316	9	)	)	PUNCT
cjfa-8198	316	10	,	,	PUNCT
cjfa-8198	316	11	782–788	782–788	NUM
cjfa-8198	316	12	.	.	PUNCT
cjfa-8198	316	13	o’bannon	o’bannon	NOUN
cjfa-8198	316	14	,	,	PUNCT
cjfa-8198	316	15	i.m	i.m	PROPN
cjfa-8198	316	16	.	.	PUNCT
cjfa-8198	316	17	(	(	PUNCT
cjfa-8198	316	18	2011	2011	NUM
cjfa-8198	316	19	)	)	PUNCT
cjfa-8198	316	20	.	.	PUNCT
cjfa-8198	317	1	effective	effective	ADJ
cjfa-8198	317	2	asset	asset	NOUN
cjfa-8198	317	3	management	management	NOUN
cjfa-8198	317	4	is	be	AUX
cjfa-8198	317	5	more	more	ADJ
cjfa-8198	317	6	than	than	ADP
cjfa-8198	317	7	depreciation	depreciation	NOUN
cjfa-8198	317	8	.	.	PUNCT
cjfa-8198	318	1	cpa	cpa	PROPN
cjfa-8198	318	2	practice	practice	PROPN
cjfa-8198	318	3	advisor	advisor	NOUN
cjfa-8198	318	4	,	,	PUNCT
cjfa-8198	318	5	21	21	NUM
cjfa-8198	318	6	(	(	PUNCT
cjfa-8198	318	7	8)	8)	NUM
cjfa-8198	318	8	,	,	PUNCT
cjfa-8198	318	9	31–31	31–31	NUM
cjfa-8198	318	10	.	.	PUNCT
cjfa-8198	318	11	rajan	rajan	PROPN
cjfa-8198	318	12	,	,	PUNCT
cjfa-8198	318	13	m.	m.	NOUN
cjfa-8198	318	14	,	,	PUNCT
cjfa-8198	318	15	&	&	CCONJ
cjfa-8198	318	16	reichelstein	reichelstein	PROPN
cjfa-8198	318	17	,	,	PUNCT
cjfa-8198	318	18	s.	s.	PROPN
cjfa-8198	318	19	(	(	PUNCT
cjfa-8198	318	20	2009	2009	NUM
cjfa-8198	318	21	)	)	PUNCT
cjfa-8198	318	22	.	.	PUNCT
cjfa-8198	319	1	depreciation	depreciation	NOUN
cjfa-8198	319	2	rules	rule	NOUN
cjfa-8198	319	3	and	and	CCONJ
cjfa-8198	319	4	the	the	DET
cjfa-8198	319	5	relation	relation	NOUN
cjfa-8198	319	6	between	between	ADP
cjfa-8198	319	7	marginal	marginal	ADJ
cjfa-8198	319	8	and	and	CCONJ
cjfa-8198	319	9	historical	historical	ADJ
cjfa-8198	319	10	cost	cost	NOUN
cjfa-8198	319	11	.	.	PUNCT
cjfa-8198	320	1	journal	journal	NOUN
cjfa-8198	320	2	of	of	ADP
cjfa-8198	320	3	accounting	accounting	NOUN
cjfa-8198	320	4	research	research	NOUN
cjfa-8198	320	5	,	,	PUNCT
cjfa-8198	320	6	47	47	NUM
cjfa-8198	320	7	(	(	PUNCT
cjfa-8198	320	8	3	3	NUM
cjfa-8198	320	9	)	)	PUNCT
cjfa-8198	320	10	,	,	PUNCT
cjfa-8198	320	11	823–865	823–865	NUM
cjfa-8198	320	12	.	.	PUNCT
cjfa-8198	321	1	radu	radu	PROPN
cjfa-8198	321	2	,	,	PUNCT
cjfa-8198	321	3	d.	d.	PROPN
cjfa-8198	321	4	,	,	PUNCT
cjfa-8198	321	5	&	&	CCONJ
cjfa-8198	321	6	marius	marius	PROPN
cjfa-8198	321	7	,	,	PUNCT
cjfa-8198	321	8	d.	d.	PROPN
cjfa-8198	321	9	(	(	PUNCT
cjfa-8198	321	10	2011	2011	NUM
cjfa-8198	321	11	)	)	PUNCT
cjfa-8198	321	12	.	.	PUNCT
cjfa-8198	322	1	issues	issue	NOUN
cjfa-8198	322	2	related	relate	VERB
cjfa-8198	322	3	to	to	ADP
cjfa-8198	322	4	the	the	DET
cjfa-8198	322	5	accounting	accounting	NOUN
cjfa-8198	322	6	treatment	treatment	NOUN
cjfa-8198	322	7	of	of	ADP
cjfa-8198	322	8	the	the	DET
cjfa-8198	322	9	tangible	tangible	ADJ
cjfa-8198	322	10	and	and	CCONJ
cjfa-8198	322	11	intangible	intangible	ADJ
cjfa-8198	322	12	assets	asset	NOUN
cjfa-8198	322	13	depreciation	depreciation	NOUN
cjfa-8198	322	14	.	.	PUNCT
cjfa-8198	323	1	annals	annal	NOUN
cjfa-8198	323	2	of	of	ADP
cjfa-8198	323	3	the	the	DET
cjfa-8198	323	4	university	university	PROPN
cjfa-8198	323	5	of	of	ADP
cjfa-8198	323	6	oradea	oradea	PROPN
cjfa-8198	323	7	,	,	PUNCT
cjfa-8198	323	8	economic	economic	ADJ
cjfa-8198	323	9	science	science	NOUN
cjfa-8198	323	10	series20(2	series20(2	PROPN
cjfa-8198	323	11	)	)	PUNCT
cjfa-8198	323	12	,	,	PUNCT
cjfa-8198	323	13	498–502	498–502	NUM
cjfa-8198	323	14	.	.	PUNCT
cjfa-8198	324	1	stadig	stadig	PROPN
cjfa-8198	324	2	,	,	PUNCT
cjfa-8198	324	3	m.	m.	NOUN
cjfa-8198	324	4	(	(	PUNCT
cjfa-8198	324	5	2011	2011	NUM
cjfa-8198	324	6	)	)	PUNCT
cjfa-8198	324	7	.	.	PUNCT
cjfa-8198	325	1	estimating	estimate	VERB
cjfa-8198	325	2	depreciation	depreciation	NOUN
cjfa-8198	325	3	for	for	ADP
cjfa-8198	325	4	property	property	NOUN
cjfa-8198	325	5	assessment	assessment	NOUN
cjfa-8198	325	6	purposes	purpose	NOUN
cjfa-8198	325	7	.	.	PUNCT
cjfa-8198	326	1	journal	journal	NOUN
cjfa-8198	326	2	of	of	ADP
cjfa-8198	326	3	property	property	NOUN
cjfa-8198	326	4	assessment	assessment	NOUN
cjfa-8198	326	5	&	&	CCONJ
cjfa-8198	326	6	administration	administration	PROPN
cjfa-8198	326	7	,	,	PUNCT
cjfa-8198	326	8	8	8	NUM
cjfa-8198	326	9	(	(	PUNCT
cjfa-8198	326	10	4	4	NUM
cjfa-8198	326	11	)	)	PUNCT
cjfa-8198	326	12	,	,	PUNCT
cjfa-8198	326	13	5–13	5–13	PROPN
cjfa-8198	326	14	.	.	PUNCT
cjfa-8198	326	15	sok	sok	PROPN
cjfa-8198	326	16	-	-	PUNCT
cjfa-8198	326	17	yon	yon	PROPN
cjfa-8198	326	18	,	,	PUNCT
cjfa-8198	326	19	k.	k.	PROPN
cjfa-8198	326	20	,	,	PUNCT
cjfa-8198	326	21	&	&	CCONJ
cjfa-8198	326	22	yuping	yuping	PROPN
cjfa-8198	326	23	,	,	PUNCT
cjfa-8198	326	24	z.	z.	PROPN
cjfa-8198	326	25	(	(	PUNCT
cjfa-8198	326	26	2010	2010	NUM
cjfa-8198	326	27	)	)	PUNCT
cjfa-8198	326	28	.	.	PUNCT
cjfa-8198	327	1	information	information	NOUN
cjfa-8198	327	2	content	content	NOUN
cjfa-8198	327	3	and	and	CCONJ
cjfa-8198	327	4	value	value	NOUN
cjfa-8198	327	5	relevance	relevance	NOUN
cjfa-8198	327	6	of	of	ADP
cjfa-8198	327	7	depreciation	depreciation	NOUN
cjfa-8198	327	8	:	:	PUNCT
cjfa-8198	327	9	a	a	DET
cjfa-8198	327	10	cross	cross	ADJ
cjfa-8198	327	11	-	-	ADJ
cjfa-8198	327	12	industry	industry	ADJ
cjfa-8198	327	13	analysis	analysis	NOUN
cjfa-8198	327	14	.	.	PUNCT
cjfa-8198	328	1	accounting	accounting	NOUN
cjfa-8198	328	2	review	review	PROPN
cjfa-8198	328	3	,	,	PUNCT
cjfa-8198	328	4	85	85	NUM
cjfa-8198	328	5	(	(	PUNCT
cjfa-8198	328	6	1	1	NUM
cjfa-8198	328	7	)	)	PUNCT
cjfa-8198	328	8	,	,	PUNCT
cjfa-8198	328	9	227–260	227–260	NUM
cjfa-8198	328	10	.	.	PUNCT
cjfa-8198	328	11	http://dx.doi	http://dx.doi	NOUN
cjfa-8198	328	12	.	.	PUNCT
cjfa-8198	329	1	org/10.2139	org/10.2139	PROPN
cjfa-8198	329	2	/	/	SYM
cjfa-8198	329	3	ssrn.1394765	ssrn.1394765	PROPN
cjfa-8198	329	4	.	.	PROPN
cjfa-8198	329	5	storchmann	storchmann	PROPN
cjfa-8198	329	6	,	,	PUNCT
cjfa-8198	329	7	k.	k.	PROPN
cjfa-8198	329	8	(	(	PUNCT
cjfa-8198	329	9	2004	2004	NUM
cjfa-8198	329	10	)	)	PUNCT
cjfa-8198	329	11	.	.	PUNCT
cjfa-8198	330	1	on	on	ADP
cjfa-8198	330	2	the	the	DET
cjfa-8198	330	3	depreciation	depreciation	NOUN
cjfa-8198	330	4	of	of	ADP
cjfa-8198	330	5	automobiles	automobile	NOUN
cjfa-8198	330	6	:	:	PUNCT
cjfa-8198	330	7	an	an	DET
cjfa-8198	330	8	international	international	ADJ
cjfa-8198	330	9	comparison	comparison	NOUN
cjfa-8198	330	10	.	.	PUNCT
cjfa-8198	331	1	automobiles	automobile	NOUN
cjfa-8198	331	2	–	–	PUNCT
cjfa-8198	331	3	transportation	transportation	NOUN
cjfa-8198	331	4	,	,	PUNCT
cjfa-8198	331	5	31	31	NUM
cjfa-8198	331	6	(	(	PUNCT
cjfa-8198	331	7	4	4	NUM
cjfa-8198	331	8	)	)	PUNCT
cjfa-8198	331	9	,	,	PUNCT
cjfa-8198	331	10	371–408	371–408	NUM
cjfa-8198	331	11	.	.	PUNCT
cjfa-8198	332	1	http://dx.doi.org/10.1023/	http://dx.doi.org/10.1023/	PRON
cjfa-8198	333	1	b	b	X
cjfa-8198	333	2	:	:	PUNCT
cjfa-8198	333	3	port.0000037087.10954.72	port.0000037087.10954.72	PROPN
cjfa-8198	333	4	.	.	PUNCT
cjfa-8198	334	1	trifan	trifan	PROPN
cjfa-8198	334	2	,	,	PUNCT
cjfa-8198	334	3	a.	a.	PROPN
cjfa-8198	334	4	,	,	PUNCT
cjfa-8198	334	5	&	&	CCONJ
cjfa-8198	334	6	anton	anton	PROPN
cjfa-8198	334	7	,	,	PUNCT
cjfa-8198	334	8	c.e	c.e	PROPN
cjfa-8198	334	9	.	.	PROPN
cjfa-8198	334	10	(	(	PUNCT
cjfa-8198	334	11	2010	2010	NUM
cjfa-8198	334	12	)	)	PUNCT
cjfa-8198	334	13	.	.	PUNCT
cjfa-8198	335	1	tax	tax	NOUN
cjfa-8198	335	2	depreciation	depreciation	NOUN
cjfa-8198	335	3	versus	versus	ADP
cjfa-8198	335	4	accounting	accounting	NOUN
cjfa-8198	335	5	depreciation	depreciation	NOUN
cjfa-8198	335	6	in	in	ADP
cjfa-8198	335	7	romania	romania	PROPN
cjfa-8198	335	8	after	after	ADP
cjfa-8198	335	9	joining	join	VERB
cjfa-8198	335	10	the	the	DET
cjfa-8198	335	11	european	european	PROPN
cjfa-8198	335	12	union	union	PROPN
cjfa-8198	335	13	.	.	PUNCT
cjfa-8198	336	1	bulletin	bulletin	NOUN
cjfa-8198	336	2	of	of	ADP
cjfa-8198	336	3	the	the	DET
cjfa-8198	336	4	transilvania	transilvania	PROPN
cjfa-8198	336	5	university	university	PROPN
cjfa-8198	336	6	of	of	ADP
cjfa-8198	336	7	brasov	brasov	PROPN
cjfa-8198	336	8	.	.	PUNCT
cjfa-8198	337	1	series	series	PROPN
cjfa-8198	337	2	v	v	PROPN
cjfa-8198	337	3	:	:	PUNCT
cjfa-8198	337	4	economic	economic	ADJ
cjfa-8198	337	5	sciences	science	NOUN
cjfa-8198	337	6	,	,	PUNCT
cjfa-8198	337	7	3	3	NUM
cjfa-8198	337	8	,	,	PUNCT
cjfa-8198	337	9	335–340	335–340	NUM
cjfa-8198	337	10	.	.	PUNCT
cjfa-8198	338	1	ieva	ieva	PROPN
cjfa-8198	338	2	kozlovska108	kozlovska108	PROPN
cjfa-8198	338	3	valipour	valipour	PROPN
cjfa-8198	338	4	,	,	PUNCT
cjfa-8198	338	5	h.	h.	PROPN
cjfa-8198	338	6	,	,	PUNCT
cjfa-8198	338	7	moradi	moradi	NOUN
cjfa-8198	338	8	,	,	PUNCT
cjfa-8198	338	9	j.	j.	PROPN
cjfa-8198	338	10	,	,	PUNCT
cjfa-8198	338	11	&	&	CCONJ
cjfa-8198	338	12	farzanfar	farzanfar	PROPN
cjfa-8198	338	13	,	,	PUNCT
cjfa-8198	338	14	f.	f.	PROPN
cjfa-8198	338	15	(	(	PUNCT
cjfa-8198	338	16	2013	2013	NUM
cjfa-8198	338	17	)	)	PUNCT
cjfa-8198	338	18	.	.	PUNCT
cjfa-8198	339	1	the	the	DET
cjfa-8198	339	2	relationship	relationship	NOUN
cjfa-8198	339	3	between	between	ADP
cjfa-8198	339	4	information	information	NOUN
cjfa-8198	339	5	content	content	NOUN
cjfa-8198	339	6	of	of	ADP
cjfa-8198	339	7	depreciation	depreciation	NOUN
cjfa-8198	339	8	and	and	CCONJ
cjfa-8198	339	9	abnormal	abnormal	ADJ
cjfa-8198	339	10	return	return	NOUN
cjfa-8198	339	11	,	,	PUNCT
cjfa-8198	339	12	stock	stock	NOUN
cjfa-8198	339	13	price	price	NOUN
cjfa-8198	339	14	and	and	CCONJ
cjfa-8198	339	15	future	future	ADJ
cjfa-8198	339	16	benefits	benefit	NOUN
cjfa-8198	339	17	in	in	ADP
cjfa-8198	339	18	manufacturing	manufacture	VERB
cjfa-8198	339	19	companies	company	NOUN
cjfa-8198	339	20	in	in	ADP
cjfa-8198	339	21	tehran	tehran	PROPN
cjfa-8198	339	22	stock	stock	PROPN
cjfa-8198	339	23	exchange	exchange	PROPN
cjfa-8198	339	24	(	(	PUNCT
cjfa-8198	339	25	tse	tse	PROPN
cjfa-8198	339	26	)	)	PUNCT
cjfa-8198	339	27	.	.	PUNCT
cjfa-8198	340	1	international	international	ADJ
cjfa-8198	340	2	journal	journal	PROPN
cjfa-8198	340	3	of	of	ADP
cjfa-8198	340	4	contemporary	contemporary	ADJ
cjfa-8198	340	5	research	research	NOUN
cjfa-8198	340	6	in	in	ADP
cjfa-8198	340	7	business	business	NOUN
cjfa-8198	340	8	,	,	PUNCT
cjfa-8198	340	9	4	4	NUM
cjfa-8198	340	10	(	(	PUNCT
cjfa-8198	340	11	9	9	NUM
cjfa-8198	340	12	)	)	PUNCT
cjfa-8198	340	13	,	,	PUNCT
cjfa-8198	340	14	522–537	522–537	NUM
cjfa-8198	340	15	.	.	PUNCT
cjfa-8198	340	16	voss	voss	PROPN
cjfa-8198	340	17	,	,	PUNCT
cjfa-8198	340	18	w.	w.	PROPN
cjfa-8198	340	19	m.	m.	PROPN
cjfa-8198	340	20	(	(	PUNCT
cjfa-8198	340	21	1968	1968	NUM
cjfa-8198	340	22	)	)	PUNCT
cjfa-8198	340	23	.	.	PUNCT
cjfa-8198	341	1	accelerated	accelerate	VERB
cjfa-8198	341	2	depreciation	depreciation	NOUN
cjfa-8198	341	3	and	and	CCONJ
cjfa-8198	341	4	deferred	defer	VERB
cjfa-8198	341	5	tax	tax	NOUN
cjfa-8198	341	6	allocation	allocation	NOUN
cjfa-8198	341	7	,	,	PUNCT
cjfa-8198	341	8	journal	journal	NOUN
cjfa-8198	341	9	of	of	ADP
cjfa-8198	341	10	accounting	accounting	NOUN
cjfa-8198	341	11	research	research	NOUN
cjfa-8198	341	12	,	,	PUNCT
cjfa-8198	341	13	6	6	NUM
cjfa-8198	341	14	(	(	PUNCT
cjfa-8198	341	15	2	2	NUM
cjfa-8198	341	16	)	)	PUNCT
cjfa-8198	341	17	,	,	PUNCT
cjfa-8198	341	18	262–269	262–269	NUM
cjfa-8198	341	19	.	.	PUNCT
cjfa-8198	341	20	http://dx.doi.org/10.2307/2490240	http://dx.doi.org/10.2307/2490240	PROPN
cjfa-8198	341	21	.	.	PUNCT
cjfa-8198	342	1	watts	watts	PROPN
cjfa-8198	342	2	,	,	PUNCT
cjfa-8198	342	3	m.	m.	NOUN
cjfa-8198	342	4	m.	m.	NOUN
cjfa-8198	342	5	(	(	PUNCT
cjfa-8198	342	6	2011	2011	NUM
cjfa-8198	342	7	)	)	PUNCT
cjfa-8198	342	8	.	.	PUNCT
cjfa-8198	343	1	measuring	measure	VERB
cjfa-8198	343	2	the	the	DET
cjfa-8198	343	3	value	value	NOUN
cjfa-8198	343	4	of	of	ADP
cjfa-8198	343	5	100	100	NUM
cjfa-8198	343	6	%	%	NOUN
cjfa-8198	343	7	first	first	ADJ
cjfa-8198	343	8	-	-	PUNCT
cjfa-8198	343	9	year	year	NOUN
cjfa-8198	343	10	depreciation	depreciation	NOUN
cjfa-8198	343	11	.	.	PUNCT
cjfa-8198	344	1	cpa	cpa	PROPN
cjfa-8198	344	2	journal	journal	PROPN
cjfa-8198	344	3	,	,	PUNCT
cjfa-8198	344	4	81	81	NUM
cjfa-8198	344	5	(	(	PUNCT
cjfa-8198	344	6	11	11	NUM
cjfa-8198	344	7	)	)	PUNCT
cjfa-8198	344	8	,	,	PUNCT
cjfa-8198	344	9	52–57	52–57	NUM
cjfa-8198	344	10	.	.	PUNCT
cjfa-8198	344	11	wolk	wolk	PROPN
cjfa-8198	344	12	,	,	PUNCT
cjfa-8198	344	13	h.	h.	PROPN
cjfa-8198	344	14	i.	i.	PROPN
cjfa-8198	344	15	(	(	PUNCT
cjfa-8198	344	16	1970	1970	NUM
cjfa-8198	344	17	)	)	PUNCT
cjfa-8198	344	18	.	.	PUNCT
cjfa-8198	345	1	current	current	ADJ
cjfa-8198	345	2	value	value	NOUN
cjfa-8198	345	3	depreciation	depreciation	NOUN
cjfa-8198	345	4	:	:	PUNCT
cjfa-8198	345	5	a	a	DET
cjfa-8198	345	6	concept	concept	NOUN
cjfa-8198	345	7	clarification	clarification	NOUN
cjfa-8198	345	8	.	.	PUNCT
cjfa-8198	346	1	accounting	accounting	NOUN
cjfa-8198	346	2	review	review	PROPN
cjfa-8198	346	3	,	,	PUNCT
cjfa-8198	346	4	45(3	45(3	NUM
cjfa-8198	346	5	)	)	PUNCT
cjfa-8198	346	6	,	,	PUNCT
cjfa-8198	346	7	544–552	544–552	NUM
cjfa-8198	346	8	.	.	PUNCT
cjfa-8198	347	1	wong	wong	PROPN
cjfa-8198	347	2	,	,	PUNCT
cjfa-8198	347	3	a.	a.	PROPN
cjfa-8198	347	4	,	,	PUNCT
cjfa-8198	347	5	&	&	CCONJ
cjfa-8198	347	6	pitt	pitt	PROPN
cjfa-8198	347	7	,	,	PUNCT
cjfa-8198	347	8	a.j	a.j	PROPN
cjfa-8198	347	9	.	.	PROPN
cjfa-8198	347	10	(	(	PUNCT
cjfa-8198	347	11	2012	2012	NUM
cjfa-8198	347	12	)	)	PUNCT
cjfa-8198	347	13	.	.	PUNCT
cjfa-8198	348	1	depreciation	depreciation	NOUN
cjfa-8198	348	2	and	and	CCONJ
cjfa-8198	348	3	changes	change	NOUN
cjfa-8198	348	4	in	in	ADP
cjfa-8198	348	5	use	use	NOUN
cjfa-8198	348	6	of	of	ADP
cjfa-8198	348	7	real	real	ADJ
cjfa-8198	348	8	property	property	NOUN
cjfa-8198	348	9	.	.	PUNCT
cjfa-8198	349	1	tax	tax	NOUN
cjfa-8198	349	2	adviser	adviser	NOUN
cjfa-8198	349	3	,	,	PUNCT
cjfa-8198	349	4	43	43	NUM
cjfa-8198	349	5	(	(	PUNCT
cjfa-8198	349	6	10	10	NUM
cjfa-8198	349	7	)	)	PUNCT
cjfa-8198	349	8	,	,	PUNCT
cjfa-8198	349	9	648–650	648–650	NUM
cjfa-8198	349	10	.	.	PUNCT
cjfa-8198	350	1	wright	wright	PROPN
cjfa-8198	350	2	,	,	PUNCT
cjfa-8198	350	3	f.k	f.k	PROPN
cjfa-8198	350	4	.	.	PUNCT
cjfa-8198	350	5	(	(	PUNCT
cjfa-8198	350	6	1964	1964	NUM
cjfa-8198	350	7	)	)	PUNCT
cjfa-8198	350	8	.	.	PUNCT
cjfa-8198	351	1	towards	towards	ADP
cjfa-8198	351	2	a	a	DET
cjfa-8198	351	3	general	general	ADJ
cjfa-8198	351	4	theory	theory	NOUN
cjfa-8198	351	5	of	of	ADP
cjfa-8198	351	6	depreciation	depreciation	NOUN
cjfa-8198	351	7	.	.	PUNCT
cjfa-8198	352	1	journal	journal	NOUN
cjfa-8198	352	2	of	of	ADP
cjfa-8198	352	3	accounting	accounting	NOUN
cjfa-8198	352	4	research	research	NOUN
cjfa-8198	352	5	,	,	PUNCT
cjfa-8198	352	6	2	2	NUM
cjfa-8198	352	7	(	(	PUNCT
cjfa-8198	352	8	1	1	NUM
cjfa-8198	352	9	)	)	PUNCT
cjfa-8198	352	10	,	,	PUNCT
cjfa-8198	352	11	80–90	80–90	NUM
cjfa-8198	352	12	.	.	PUNCT