@book{136552,
	author = {Kempster, John H. and National Association of Accountants.},
	title = {Financial-analysis to guide capital expenditure decisions /},
	publisher = {National Association of Accountants,},
	year = {1967.},
	series = {NAA research report,},
	address = {New York :},
	note = {"This report was prepared by John H. Kempster, senior research associate, and the field study work was done by S. D. Flynn, both under the direction of Dr. Walter B. McFarland, research director, NAA national office staff."}
}