Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 濱沖 典之 and Hamaoki Noriyuki,The Development of Depreciation Theory of Accounting : The Development of Cost Allocation Theory for Depreciation in Japan,社会情報学研究,13418459,呉大学社会情報学部,2002-12-26,8,,105-120,https://cir.nii.ac.jp/crid/1390859293124058752,https://doi.org/10.60171/00005073