Anatomy of Depreciation: A Discussion of Utility Accounting Methods from Time to Time in Effect Or Proposed by Regulatory Or Utility Representatives, with Particular Reference to Recent Controversies |
Contents
Early Accounting History | 1 |
CHAPTER III | 25 |
StraightLine Method | 36 |
Copyright | |
6 other sections not shown
Other editions - View all
Common terms and phrases
accruals accrued depreciation accumulated accuracy actual adjustments amortization amount applied assumed average Bell system causes of retirement cent changes Chapter charges ciation companies continued Court credits customers deduction definite depre depreciation accounting depreciation funds depreciation reserve determination earnings Edison Electric Institute effect electric power equipment estimates excess existing depreciation existing reserve expense experience extent factor Federal Power Commission fixed capital formula future Illinois Bell income increase industry interest methods investment investors irregularities justment less limit ment mortality curve NARUC Depreciation Committee Nash needed operating panies past percentage period plant Power & Light preciation present procedure property growth public utilities Public Utility Act PUR(NS reasonable recent referred regulatory require reserve requirement reserve-size plan result retirement accounting retirement liability run of river service lives service-life records sinking-fund method straight-line method tion tirement units utility property