Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Contributions in aid of construction property: operating expense
A Florida appellate court ruled that a county ordinance authorized a board of commissioners to allow depreciation on contributions in aid of construction property to a private water company as an operating expense. Although a utility rate increase which included depreciation of CIAC property as an operating expense was overruled on appeal by a home owner's association, the appellate court said that depreciation of CIAC property was allowable as an operating expense. The trial court should have ordered that the reserve be established as a condition of collecting the depreciation.
Contributions in aid of construction property: operating expense
A Florida appellate court ruled that a county ordinance authorized a board of commissioners to allow depreciation on contributions in aid of construction property to a private water company as an operating expense. Although a utility rate increase which included depreciation of CIAC property as an operating expense was overruled on appeal by a home owner's association, the appellate court said that depreciation of CIAC property was allowable as an operating expense. The trial court should have ordered that the reserve be established as a condition of collecting the depreciation.
Contributions in aid of construction property: operating expense
01.01.1982
1 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
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