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Valuation, depreciation and the rate base

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fullscreen: Valuation, depreciation and the rate base

Monograph

Identifikator:
174667931X
URN:
urn:nbn:de:zbw-retromon-119897
Document type:
Monograph
Author:
Grunsky, Carl Ewald http://d-nb.info/gnd/10180959X
Title:
Valuation, depreciation and the rate base
Edition:
2. ed., revised and extended
Place of publication:
New York
Publisher:
Wiley
Year of publication:
1927
Scope:
X, 500 Seiten
Digitisation:
2021
Collection:
Economics Books
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Contents

Document type:
Monograph
Structure type:
Contents
Title:
Contents
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

CONTENTS 
CHAPTER 1 Page 
INTRODUCTION AND GENERAL NOTES + « + « ¢ es 00a sss sess easns I 
CHAPTER 11 
DEFINITIONS « » «xs a a oe Tze ss sxsw vss suns: 10 
CHAPTER III 
FUNDAMENTAL PRINCIPLESIE, eT es she sos cotit ss ssocesesisno 32 
CHAPTER 1V 
ESSENTIALS OF VALUE: 
Cost of Physical Elements. . « « + + « «10s v.05 nm s.55s 820s 38 
Overhead EXPenses, « . + acs sss v0 x a sien wis winin vinie uo oivie S42 
Promotion EXpenses . . . «ccc «vv sions sinnsseneieniny sis Noy 
Intangible Elements of Value . .........c. oie 
Franchisesand Related Matters . . . . . « cc te ces ss svn n se "4 
Appreciation and the Unearned Increment . . . . . «ovo v vv nn 73 
CHAPTER V 
ELemeNTs WHICH REDUCE VALUE: 
Deductions from Value (|. . 0 alte ol a ial sieiie te xiiwiiol whale lice eeibenekic $70 
The Overbuilt Plant and Property not Required for Immediate Use 80 
Depreciation, Amortization, and the Replacement Requirement . . . 84 
CHAPTER VI 
Tae Errect oF THE NON-AGREEMENT BETWEEN AcTUAL AND PROB- 
ABLE LIFE UroN THE DETERMINATION OF DEPRECIATION ... 1I04 
CHAPTER VII 
Tae PURPOSE OF THE APPRAISAL: 
General Statement . « oo Vala ules sine 'n a einle xe et ul olin sle le W122 
Valuation for Purchase or Sale . «vv ss vas a's din vvnisla sini 124 
Appraisals as a Basis for Fixing Rates . ................ 127 
Appraisals for Taxation Purposes . ........ 00000... 138 
Appraisals for the Purpose of Capitalization ............. 139 
CHAPTER VIII 
TeE FIxXing or RATES: 
Public Utilities and the Regulation of Public Service ........ 140 
The Rato-Base . « « « « sino = + = wie ute ielntietetti) sie sisiwie visiv: i 150 
1X
	        

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