Analysis of Depreciation Methods Based on Cooperative Game Theory — Focusing on the Straight-Line Method

Eiko Arata , Takuhei Shimogawa , and Takehiro Inohara

 We focus on depreciation defined as the systematic allocation of the cost of an asset. We show that cost allocations determined by the straight-line method are elements of the core (as a cooperative game). We also examine the relationship to other solution concepts such as the Shapley value and the nucleolus.

International Game Theory Review

World Scientific

https://www.worldscientific.com/doi/10.1142/S0219198924500130