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Abstract
This paper examines the validity of the argument that symmetry between capital budgeting-decision making and post-performance evaluation can be achieved by the use of annuity depreciation. The examination was made by comparing the results for a given investment project under varying sets of rename or cash flows using the annuity and straight-line depreciation methods. The findings suggest that the attributes claimed by the proponents of the annuity scheme of depreciation do not stand the tests made.By submitting a contribution to consideration of the Editorial Board of Fórum Empresarial, the authors attest that it is an original, unpublished work, which has not been nor will be simultaneously submitted to another journal for consideration and publication; that they are responsible for the work carried out and the content of the article; and they have the corresponding copyrights.
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