@article{oai:bunkyo.repo.nii.ac.jp:00003315,
 author = {壹岐, 芳弘},
 journal = {情報研究, Information and Communication Studies},
 month = {1985-01-01, 2012-01-17},
 note = {E. Geldmacher and F. Schmidt have been regarded as the founder of physical (material) capital maintenance theory and their income determination theories are regarded as the same theory in essence, in spite of the difference in their expense-measurent basis. I do not accept such an interpretation on their theories. I want to make clear that the both theories are based on the quite different logics each other in the measurement of expenses, i. e. the logic of "Replacement Method" and the logic of "Retirement Method" , and point out that the both theories must be distiguished from each other in their essential character.},
 pages = {48--61},
 title = {費用測定における取替法的論理と廃棄法的論理 : ゲルトマッハー説とシュミット説の相違},
 volume = {6},
 year = {}
}