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A Study of Forest Depletion Charges

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The subject of forest depletion charges has not received the study by foresters to which its importance entitles it, though it is an intricate subject, often involving a thorough knowledge of forest engineering as well as accountancy. The first part of the following article deals with the problem where reasonably sound book values are available as the basis of capital investment, and emphasizes the percentage of recoverable timber, growth, suppression and economic life span. The latter part of the paper deals with the more difficult problem where book values are inadequate or unavailable and assets must be revalued, a particularly important problem today.

Document Type: Journal Article

Affiliations: Forest Engineer, International Paper Company

Publication date: 1934-03-01

More about this publication?
  • The Journal of Forestry is the most widely circulated scholarly forestry journal in the world. In print since 1902, the Journal has received several national awards for excellence. The mission of the Journal of Forestry is to advance the profession of forestry by keeping forest management professionals informed about significant developments and ideas in the many facets of forestry: economics, education and communication, entomology and pathology, fire, forest ecology, geospatial technologies, history, international forestry, measurements, policy, recreation, silviculture, social sciences, soils and hydrology, urban and community forestry, utilization and engineering, and wildlife management. The Journal is published bimonthly: January, March, May, July, September, and November.

    2015 Impact Factor: 1.476
    Ranking: 22 of 66 in forestry

    Average time from submission to first decision: 39.6 days*
    June 1, 2016 to Feb. 28, 2017

    Also published by SAF:
    Forest Science
    Other SAF Publications
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