1. The particulars on depreciation can be found in any financial accounting text.
2. Readers interested in estimating the opportunity cost of investment capital are encouraged to consult a general text in financial analysis, such as Brigham and Ehrhardt (2010).
3. Many accounting and economics texts discuss the concept of discounting of profits over time. One good discussion can be found in an appendix in Hirschey and Pappas (1996).
4. A classic text in cost-benefit analysis was written by E. J. Mishan (1976).