@article{oai:bunkyo.repo.nii.ac.jp:00003406,
 author = {壹岐, 芳弘},
 journal = {情報研究, Information and Communication Studies},
 month = {1993-01-01, 2012-01-17},
 note = {As replacement costs of assets rise, enterprises require more cash to finance the replacement of the assets. Such effects of rising prises have been usually taken into account in discussion on income determination, i. e. measurement of distributable income after maintaining physical capital (operating capability) of the enterprise. Therefore the related financial statements have consisted of an income statement and a balance sheet. On the other hand, it has seldom been argued how the impact of rising prises on cash flow should be disclosed in a funds statement. As a rare exception, however, W.C. Norby suggests a funds statement adjusted for rising prices, i.e. "Capital Maintenance- Cash-Flow Table". He proposes the "Capital Maintenance-Cash-Flow Table" to show how cash flow is reallocated between physical capital maintenance, dividends, and reinvestment for growth. In this paper, I will examine the "Capital Maintenance-Cash-Flow Table" by Norby and consider how the information concerning physical capital maintenance could be disclosed in a funds statement.},
 pages = {49--63},
 title = {ノービーの資本維持キャッシュ・フロー表},
 volume = {14},
 year = {}
}