@article{oai:shudo-u.repo.nii.ac.jp:00001484,
 author = {菅原 , 智 and スガハラ , サトシ and Sugahara , Satoshi},
 issue = {1},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {171--196},
 title = {電話加入権の会計処理の在り方},
 volume = {41},
 year = {2000}
}