Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Valuation and Depreciation Related to Income Tax
The importance of income tax considerations in comparing the economic feasibility of engineering projects and the effect of these taxes on valuation and depreciation of existing public utility plants is emphasized in this paper.
An example is cited to show the effect of income taxes on comparative annual costs of two types of power plants. Equations are presented to express the relation between value and income tax. In effect, the income tax is equivalent to an additional fixed charge on the investment.
Valuation and Depreciation Related to Income Tax
The importance of income tax considerations in comparing the economic feasibility of engineering projects and the effect of these taxes on valuation and depreciation of existing public utility plants is emphasized in this paper.
An example is cited to show the effect of income taxes on comparative annual costs of two types of power plants. Equations are presented to express the relation between value and income tax. In effect, the income tax is equivalent to an additional fixed charge on the investment.
Valuation and Depreciation Related to Income Tax
Scharff, Maurice R. (Autor:in)
Transactions of the American Society of Civil Engineers ; 117 ; 341-347
01.01.2021
71952-01-01 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
Valuation and Depreciation of Public Utility Property
| ASCE | 2021
Valuation and depreciation of public utility property
| Engineering Index Backfile | 1949
Depreciation Allowance for Federal Income Taxes
| Wiley | 1931
| Engineering Index Backfile | 1909
| Engineering Index Backfile | 1914