Valuation, depreciation and the rate base

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Multivolume work

Identifikator:: 1895264332

Document type:: Multivolume work

Author:: Myers, Gustavus

Title:: Geschichte der großen amerikanischen Vermögen

Place of publication:: Berlin

Publisher:: Fischer

Year of publication:: 1916 -

Collection:: Economics Books

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Volume

Identifikator:: 1895265185

URN:: urn:nbn:de:zbw-retromon-241581

Document type:: Volume

Author:: Myers, Gustavus http://d-nb.info/gnd/10190651X

Title:: Geschichte der großen amerikanischen Vermögen

Volume count:: Bd. 2

Place of publication:: Berlin

Publisher:: Fischer

Year of publication:: 1916

Scope:: S. [415] - 800

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Multivolume work

Structure type:: Chapter

Title:: Elftes Kapitel. Morgan auf der Höhe

Collection:: Economics Books

PREFACE TO SECOND EDITION In this revised edition of ““ Valuation, Depreciation and the Rate-Base,” several new chapters have been added and the tables at the end of the volume have been extended both in number and in the degree of accuracy to which values are therein given. One of the new chapters, appearing as Chapter XIV, deals with “ The Standard of Value;” another, Chapter XV, is devoted to some elements which deserve special consideration when rates of public utilities are to be fixed — such as obso- lescence, losses from fortuitous events, hazard, compensation for management, the relation of intangible elements of value to the volume of business and the like. In the introduction to Table 33 (old Table 27) attention is called to the error in the formulas as ordinarily used for the determination of present value and of ac- crued depreciation — this error resulting from the non-conformity of the actual life of individual articles of any group with the aver- age life thereof. In a new paragraph on page 31 the use of the term ““ Natural Rate-Base ” is suggested. The general accept- ance by valuation experts of the term ‘ Rate-Base ”’ has been noted with much satisfaction. C. E. GRUNSKY. San Francisco, CAL., May, 1926.

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