For more information on how depreciation is measured in NIPA, see Arnold Katz and Shelby Herman, Improved Estimates of Fixed Reproducible Tangible Wealth, 1929-95, Survey of Current Business, Bureau of Economic Analysis
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The 1929-95 Survey of Current Business discusses how NIPA measures depreciation.
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The 1929-95 Survey of Current Business isn't a good source of additional information on how NIPA measures depreciation.