Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Utility Depreciation Problems and Procedures
This article suggests that present depreciation procedures be modernized to give consideration to the inflationary forces that are causing the continuing increase in prices. The article refers to a report entitled “Economic Depreciation, or Capital Recovery Under Changing Price Levels”, prepared by a joint subcommittee of the American Gas Association and the Edison Electric Institute, members of which were later augmented by representatives of the Economics Committee of the American Gas Association. The article states that the recognition of replacement depreciation for tax purposes and in the determination of rates would do no more than permit utilities to recover cost in the same manner that unregulated business recovers all its cost. The articles suggests that the equity owners of regulated public utilities should follow the same practices as the equity owners of all industries who have, to varying degrees, made up for inflation and will continue to do so as long as inflation continues.
Utility Depreciation Problems and Procedures
This article suggests that present depreciation procedures be modernized to give consideration to the inflationary forces that are causing the continuing increase in prices. The article refers to a report entitled “Economic Depreciation, or Capital Recovery Under Changing Price Levels”, prepared by a joint subcommittee of the American Gas Association and the Edison Electric Institute, members of which were later augmented by representatives of the Economics Committee of the American Gas Association. The article states that the recognition of replacement depreciation for tax purposes and in the determination of rates would do no more than permit utilities to recover cost in the same manner that unregulated business recovers all its cost. The articles suggests that the equity owners of regulated public utilities should follow the same practices as the equity owners of all industries who have, to varying degrees, made up for inflation and will continue to do so as long as inflation continues.
Utility Depreciation Problems and Procedures
Welmon, William C. (Autor:in)
Journal ‐ American Water Works Association ; 53 ; 413-420
01.04.1961
8 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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