著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Gilliland, Charles Edward, Jr.",A simplified reconciliation of economic and accounting determinants of depreciation cost,,University Microfilms,1957,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130282269351554560