21 J. Legal Econ. 41 (2014-2015)
Patton-Nelson Personal Consumption Tables 2011-12

handle is hein.journals/jole21 and id is 47 raw text is: 

Michael R. Ruble, Robert T. Patton, and David M. Nelson. 2014. Patton-Nelson
Personal Consumption Tables 2011-12. Journal of Legal Economics 2 1(1): pp. 41-55.

Patton-Nelson Personal Consumption Tables
2011-12

Michael R. Ruble, Robert T. Patton, and David M. Nelson

Abstract:    The Patton-Nelson Personal Consumption Tables, a source
widely referenced by forensic economists and attorneys, were last
updated using 2005-06 data. The 2011-12 Bureau of Labor Statistics
Consumer  Expenditure Survey was utilized to recalculate the
consumption percentage tables for adult males and females employing the
most current information available. When compared to 2005-06 survey
results, the 2011-12 study reveals a mixture of both slight increases and
decreases in consumption percentages among consumer units depending
upon the size of the consumer unit.


     The Patton-Nelson Personal Consumption   (PNPC)  Tables were
last updated in 2009 (Ruble, Patton, and Nelson 2009) using 2005-06
Bureau  of Labor Statistics (BLS) Consumer Expenditure data. The
resulting percentages are applied to total consumer unit pretax incomeI
to determine the necessary consumption allowance, which is subtracted
from  the pretax earnings of the decedent in arriving at the loss to the
estate.
     The PNPC   tables were first published nationally in the Journal
of Forensic Economics in 1991 (Patton and Nelson  1991). Since that
time, the tables have been updated  four times using 1994-95 BLS
data (Lierman,  Patton, and Nelson  1998), 1997-98 BLS  data
(Ruble, Patton, and  Nelson 2000), 2000-01  BLS  data (Ruble,

Michael R. Ruble, Ph.D., CPA, Department of Accounting, College of Business -
Lynnwood  Center, Central Washington University, 1260 Thalen Drive, Lynden,
WA  98264, (360) 354-8749, rublem747@msn.com
Robert T. Patton, Ph.D., 1100 Chuckanut Crest Lane, Bellingham, WA 98226
David M. Nelson, Ph.D., Department of Economics, College of Business and
Economics, Western Washington University, Bellingham, WA 98225
1 As defined in the Consumer Expenditure Survey, pretax income is the combined
income of all consumer unit members including wages and salaries, self-
employment income, Social Security, private and government retirement,
investment income, unemployment, and workers' compensation, as well as
veterans' benefits, public assistance, alimony and child support, and other types
of income.

Ruble, Patton, and Nelson: Patton-Nelson Personal Consumption Tables
2011-12                                                        41

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