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Die technischen Hilfsmittel für den Transport zu Wasser und zu Lande von Fleisch in gekühltem und gefrorenem Zustande

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Metadata: Die technischen Hilfsmittel für den Transport zu Wasser und zu Lande von Fleisch in gekühltem und gefrorenem Zustande

Monograph

Identifikator:
1767108885
URN:
urn:nbn:de:zbw-retromon-147081
Document type:
Monograph
Author:
Paneth, Erwin
Title:
Entwicklung der Reklame vom Altertum bis zur Gegenwart
Place of publication:
München [u.a.]
Publisher:
Oldenbourg
Year of publication:
1926
Scope:
XIV, 245 Seiten
Illustrationen, graphische Darstellungen
Digitisation:
2021
Collection:
Economics Books
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
A. Geschäftliche Reklame
Collection:
Economics Books

Contents

Table of contents

  • Valuation, depreciation and the rate base
  • Title page
  • Contents
  • Chapter I. Introduction and general notes
  • Chapter II. Definitions
  • Chapter III. Fundamental principles which control when appraisals of public service properties are to serve as a basis for fixing rates
  • Chapter IV. Essentials of value
  • Chapter V. Elements which reduce value
  • Chapter VI. The effect of non-agreement of actual with probable life upon the determination of the depreciation or replacement requirement
  • Chapter VII. The purpose of the appraisal
  • Chapter VIII. The fixing of rates
  • Chapter IX. Possible procedures when the rates for a public service are to be fixed
  • Chapter X. Notes on the determination of the value of real estate in eminent domain proceedings and for rate-fixing purposes
  • Chapter XI. The value of a water-right and of reservoir and watershed lands
  • Chapter XII. The accounting system
  • Chapter XIII. The valuation of mines and oil properties
  • Chapter XIV. The standard of value
  • Chapter XV. Elements deserving special consideration when rates are to be fixed
  • Chapter XVI. The rate-base and depreciation in recent decisions of the U.S. Supreme Court
  • Chapter XVII. Supplement to valuation, depreciation and the rate-base
  • Index

Full text

POSSIBLE PROCEDURES IN FIXING RATES 1 3 
The amount available for amortization at the end of the fifth 
year is shown by this account to be $23.12 for each $100 of 
original investment and $21.11 at the end of the tenth year. 
J. The amortization and replacement account in the case of 
the Straight Line Method (5-year probable life) would show the 
following: 
Dr. side of Ledger Cr. side of Ledger 
1st yr. To allowance for amort. and repl. $20.00 By renewals $4.00 
2nd yr. To allowance for amort. and repl. 20.00 By renewals 8.16 
ard yr. To allowance for amort. and repl. 20.00 By renewals 12.635 
4th yr. To allowance for amort. and repl. 20.00 By renewals 17.64 
sth yr. To allowance for amort. and repl 20.00 By renewals 23.34 
Sub-Totals $100.00 $05. 79 
Balance 34.21 
By Balance $34.21 
6th yr. To allowance for amort. and repl. 20.00 By renewals $21.97 
7th yr. To allowance for amort. and repl. 20.00 By renewals 21.16 
8th yr. To allowance for amort. and repl. 20.00 By renewals 20.54 
oth yr. To allowance for amort. and repl. 20.00 By renewals 19.73 
1oth yr. To allowance for amort. and repl. 20.00 By renewals _ 18.31 
Totals $134.21 $101. 71 
Balance __ 32.50 
These figures show that at the end of the fifth year about 34 
per cent of the total cost of the depreciating articles would have 
been returned to the owner and at the end of the tenth year 
about 32.5 per cent. The remaining investment at 3 years 
would have been about 66 per cent and at the end of the tenth 
year about 67.5 per cent. 
g. The replacement account in the case of the Unlimited 
Life Method would show the following: 
Dr. side of Ledger Cr. side of Ledger 
1st yr. To allowance for repl. $4.00 By renewals $4.00 
2nd yr. To allowance for repl. 8.16 By renewals 8.16 
3rd yr. To allowance for repl. 12.65 By renewals 12.65 
4th yr. To allowance for repl. 17.64 By renewals 17.64 
sth yr. To allowance for repl. 23.34 By renewals 23.34 
6th yr. To allowance for repl. 21.97 By renewals 21.97 
7th yr. To allowance for repl. 21.16 By renewals 21.16 
8th yr. To allowance for repl. 20.54 By renewals 20.54 
oth yr. To allowance for repl. 19.73 By renewals 19.73 
roth yr. To allowance for repl. 18.31 By renewals 18.31 
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Study Week on the Econometric Approach to Development Planning. North-Holland Publ. Co. [u.a.], 1965.
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