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The Depreciation of Public Utility Properties As Affecting Their Valuation and Their Pair Return
Depreciation has been discussed so fully since the regulation of public properties has become important, that space will not be taken here to review fundamentals. This discussion is directed to the question of the general relation of depreciation and its effects on the fair return of a utility property, and also, to some extent, to methods of accounting for depreciation in the administration of such properties. For the general purpose of this paper, it will be considered that the term “depreciation” covers all the losses of value that occur in property, plants, or parts thereof, from wear and tear, obsolescence, or inadequacy.
The Depreciation of Public Utility Properties As Affecting Their Valuation and Their Pair Return
Depreciation has been discussed so fully since the regulation of public properties has become important, that space will not be taken here to review fundamentals. This discussion is directed to the question of the general relation of depreciation and its effects on the fair return of a utility property, and also, to some extent, to methods of accounting for depreciation in the administration of such properties. For the general purpose of this paper, it will be considered that the term “depreciation” covers all the losses of value that occur in property, plants, or parts thereof, from wear and tear, obsolescence, or inadequacy.
The Depreciation of Public Utility Properties As Affecting Their Valuation and Their Pair Return
Alvord, John W. (Autor:in)
Transactions of the American Society of Civil Engineers ; 77 ; 788-803
01.01.2021
161914-01-01 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
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