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Final Report of the Special Committee Authorized by the Board of Direction to Analyze and Discuss the 1943 Report of the National Association of Railroad and Utilities Commissioners' Committee on Depreciation on the Principles of Depreciation
The Special Committee of the Society on Depreciation respectfully submits this, its final report on the subject of “Depreciation,” for the purpose of expanding the discussion of important phases of the subject which could only be suggested, and the committee's opinion stated, in the Progress Report submitted in April, 1944. The limited time then available to the committee made it impossible to secure records of past experience of any of the different utilities which have built up reserves for “depreciation” under regulated accounting, or for the members of the committee to discuss thoroughly the many different and complex phases of the subject so as to be in accord on an extended discussion of this most important subject.
Final Report of the Special Committee Authorized by the Board of Direction to Analyze and Discuss the 1943 Report of the National Association of Railroad and Utilities Commissioners' Committee on Depreciation on the Principles of Depreciation
The Special Committee of the Society on Depreciation respectfully submits this, its final report on the subject of “Depreciation,” for the purpose of expanding the discussion of important phases of the subject which could only be suggested, and the committee's opinion stated, in the Progress Report submitted in April, 1944. The limited time then available to the committee made it impossible to secure records of past experience of any of the different utilities which have built up reserves for “depreciation” under regulated accounting, or for the members of the committee to discuss thoroughly the many different and complex phases of the subject so as to be in accord on an extended discussion of this most important subject.
Final Report of the Special Committee Authorized by the Board of Direction to Analyze and Discuss the 1943 Report of the National Association of Railroad and Utilities Commissioners' Committee on Depreciation on the Principles of Depreciation
Transactions of the American Society of Civil Engineers ; 111 ; 1343-1400
01.01.2021
581946-01-01 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
Wiley | 1944
Final Report of the Committee on Depreciation
Wiley | 1919
Engineering Index Backfile | 1944