1. Fleischer , G. A. , F A. K. Mason and L. C. Leung ,Optimal Depreciation Policy Under the Tar Reform Act of 1986, Working Paper 1988-24, Department of Industrial and Systems Engineering , University of Southern California , Los Angeles , CA 90089 – 0193 .
2. Internal Revenue Service.Explanation of the Tar Reform Act of 1986 for Business.Publication 921.August 1987 .
3. Internal Revenue Service.DepreciationPublication 534(Revised December 1987 ).