@techreport{Schwetzler,
  type      = {Working Paper},
  author    = {Bernhard Schwetzler},
  title     = {Die Kapitalkosten von R{\"u}ckstellungen},
  series    = {HHL-Arbeitspapier},
  institution = {HHL Leipzig Graduate School of Management},
  address   = {Leipzig},
  pages     = {41},
  language  = {de}
}