Economic Implications of Public Utility Depreciation Accounting: By Herbert B. Dorau |
Common terms and phrases
accounting accrual accrued actual additional allowed amortization amount ance annual applied appropriate assets reflected assume assumption basis bonds cent charging ciation Commission Company considerable consumers corporation cost debt capital Decrease deduction depre depreciation reserve determination earned economic effect electric employed enterprise entire equal equity excess expected extent fact fair fallacies funds further future give greater income increase industries interest investment investors less liability liquidation loss lower meaning ment method Natural obtain operating Operating Expense operating income Operating Revenue original cost overall past payment period plant position Power practical preciation principal probable procedure public capital public utility rate base rate of return ratio reasons received records reduce regarded regulatory reinvested remaining reserve balance retirements risk securities serve stability substantially tion treatment turn unless York