Alternative estimates of capital consumption and domestic profits of nonfinancial corporations, 1980-83.
Esimates of capital consumption and domestic of nonfinancial corporations for 1980-83, based on alternative depreciation formules and
valued at historical and current costs, are shown in tables 1-3. They
incorporate the revised national income and product account (NIPA)
estimates for 1981-83 that appeared in the July 1984 SURVEY OF CURRENT
BUSINESS. The depreciation formulas used as straight-line and
double-declining balance; service lives used are 100 percent of Internal
Revenue Service Bulletin F (F), 85 percent of Bulletin F (.85F), 75
percent of Bulletin F (.75F), and 100 percent of Bulletin F through 1940
with a gradual decrease to 75 percent of Bulletin F in 1960 (F to .75F).
Earlier estimates are unrevised and appeared in the following issues of
the SURVEY: for 1929-76, April 1981, for 1977-78, October 1982, and for
1979, August 1983. A statement of methodology appeared in the March