{"id":"https://openalex.org/W2042208928","doi":"https://doi.org/10.1016/0267-3649(90)90129-y","title":"Capital allowances of leased software","display_name":"Capital allowances of leased software","publication_year":1990,"publication_date":"1990-11-01","ids":{"openalex":"https://openalex.org/W2042208928","doi":"https://doi.org/10.1016/0267-3649(90)90129-y","mag":"2042208928"},"language":"en","primary_location":{"id":"doi:10.1016/0267-3649(90)90129-y","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0267-3649(90)90129-y","pdf_url":null,"source":{"id":"https://openalex.org/S160346394","display_name":"Computer Law & Security Report","issn_l":"0267-3649","issn":["0267-3649","1873-6734"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer Law &amp; Security Report","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013201656","display_name":"Gillian Bull","orcid":null},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Gillian Bull","raw_affiliation_strings":[],"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5013201656"],"corresponding_institution_ids":[],"apc_list":{"value":3660,"currency":"USD","value_usd":3660},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.31921758,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"4","first_page":"14","last_page":"15"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9767000079154968,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9767000079154968,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11903","display_name":"Private Equity and Venture Capital","score":0.967199981212616,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11182","display_name":"Auction Theory and Applications","score":0.9664000272750854,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/lease","display_name":"Lease","score":0.7709510326385498},{"id":"https://openalex.org/keywords/bankruptcy","display_name":"Bankruptcy","score":0.7267382144927979},{"id":"https://openalex.org/keywords/equity","display_name":"Equity (law)","score":0.6746870875358582},{"id":"https://openalex.org/keywords/adverse-selection","display_name":"Adverse selection","score":0.6509380340576172},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5592547655105591},{"id":"https://openalex.org/keywords/value","display_name":"Value (mathematics)","score":0.4721636474132538},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.45234787464141846},{"id":"https://openalex.org/keywords/book-value","display_name":"Book value","score":0.4348076581954956},{"id":"https://openalex.org/keywords/equity-value","display_name":"Equity value","score":0.42101961374282837},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.4124603569507599},{"id":"https://openalex.org/keywords/monetary-economics","display_name":"Monetary economics","score":0.370103120803833}],"concepts":[{"id":"https://openalex.org/C2779614062","wikidata":"https://www.wikidata.org/wiki/Q716894","display_name":"Lease","level":2,"score":0.7709510326385498},{"id":"https://openalex.org/C504631918","wikidata":"https://www.wikidata.org/wiki/Q152074","display_name":"Bankruptcy","level":2,"score":0.7267382144927979},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.6746870875358582},{"id":"https://openalex.org/C32252159","wikidata":"https://www.wikidata.org/wiki/Q380037","display_name":"Adverse selection","level":2,"score":0.6509380340576172},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5592547655105591},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4721636474132538},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.45234787464141846},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.4348076581954956},{"id":"https://openalex.org/C175647561","wikidata":"https://www.wikidata.org/wiki/Q1347876","display_name":"Equity value","level":5,"score":0.42101961374282837},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4124603569507599},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.370103120803833},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C44171179","wikidata":"https://www.wikidata.org/wiki/Q461319","display_name":"External debt","level":3,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C22270272","wikidata":"https://www.wikidata.org/wiki/Q5248601","display_name":"Debt levels and flows","level":4,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0267-3649(90)90129-y","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0267-3649(90)90129-y","pdf_url":null,"source":{"id":"https://openalex.org/S160346394","display_name":"Computer Law & Security Report","issn_l":"0267-3649","issn":["0267-3649","1873-6734"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computer Law &amp; Security Report","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2980891588","https://openalex.org/W4220674428","https://openalex.org/W2726855641","https://openalex.org/W4289712180","https://openalex.org/W2914651100","https://openalex.org/W2803014789","https://openalex.org/W2053146579","https://openalex.org/W3105744853","https://openalex.org/W2345838039","https://openalex.org/W291802899"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
