Depreciation and Valuation for Rate Control

James C. Bonbright

The Quarterly Journal of Economics, 1927, vol. 41, issue 2, 185-211

Abstract: I. Introductory: The problem of depreciation, 185. — II. The case against accrued depreciation, 189. — III. Current criticisms of Allison's argument, 191. — IV. Depreciation where the rates are based on the strict investment principle, 195. — V. Depreciation where the rates are based on cost of reproduction as a measure of "present value," 198. — VII. Depreciation where the rates are based on actual cost of the present property. The "historical-cost" basis, 207. — Conclusions, 211.

Date: 1927
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