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- [1] DEPRECIATION, RESERVES, AND RESERVE FUNDS, 3rd EditionJOURNAL OF ACCOUNTANCY, 1913, 16 (01): : 87 - 88Elwell, F. H.
- [2] Depreciation Reserves vs. Depreciation FundsJOURNAL OF ACCOUNTANCY, 1913, 16 (05): : 358 - 365Saliers, Earl A.
- [3] Governmental Sinking Funds, Serial Bonds and Depreciation ReservesJOURNAL OF ACCOUNTANCY, 1918, 26 (04): : 253 - 263Chase, Harvey S.
- [4] Depreciation funds and reserves in public-utility rate casesJOURNAL OF ACCOUNTANCY, 1927, 43 (04): : 249 - 252Nau, Carl H.
- [5] Depreciation and Depreciation ReservesJOURNAL OF ACCOUNTANCY, 1917, 23 (02): : 107 - 113Mann, Olaf A.
- [6] International Reserves and the Motivation for Transferring Reserve Funds to Sovereign Wealth FundsINNOVATION MANAGEMENT AND EDUCATION EXCELLENCE THROUGH VISION 2020, VOLS I -XI, 2018, : 1795 - 1804Martinek, Stanislav
- [7] Reserves for Depreciation and InflationJOURNAL OF ACCOUNTANCY, 1935, 60 (03): : 206 - 208Varay, Henry
- [9] Depreciation and other reservesJOURNAL OF ACCOUNTANCY, 1908, 5 (03): : 189 - 200Knight, Alfred
- [10] Depreciation Reserves and Rising PricesJOURNAL OF ACCOUNTANCY, 1920, 29 (02): : 123 - 126Rastall, Ernest S.