Depreciation and Rate Control

Allyn A. Young

The Quarterly Journal of Economics, 1914, vol. 28, issue 4, 630-663

Abstract: Importance of depreciation for valuation, 630. — A well maintained property is yet normally in a state of depreciation, 632. — How to allow for this circumstance depends on the purpose for which accounts are made up, 635. — Mode of reckoning depreciation required by Interstate Commerce Commission, 637. — "Replacement account," "Reserve for accrued Depreciation," 639. — A possible alternative, 644. — The general procedure justified for purposes of regulation, 648. — Criticism possible as regards earlier charges made, 654. — A different principle and a different rule by other regulating bodies, 656. — Wisconsin Commission, 657. — The United States Supreme Court, 660. — Conclusion, 662.

Date: 1914
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