PILCHER, R. . THE SMOOTHING POTENTIAL OF DEPRECIATION FOR LOCAL AUTHORITIES. The journal of contemporary issues in business and government, [S. l.], v. 12, n. 2, p. 67–80, 2006. Disponível em: https://cibgp.com/au/index.php/1323-6903/article/view/16. Acesso em: 28 may. 2024.