Valuation, depreciation and the rate base

Bibliographic data

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

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XVII. Supplement to valuation, depreciation and the rate-base

Collection:: Economics Books

- 2S EXPLANATION OF TABLE 30 THE PROBABLE USEFUL LIFE OF VARIOUS ARTICLES OF THE CHARACTER Most FREQUENTLY ENCOUNTERED IN PusLic UTILITY VALUATIONS The probable life of any article does not depend merely upon its wearing qualities when in service, but upon a number of other factors as elsewhere explained. Its useful life under aver- age conditions is determinable with a greater or less degree of approximation from a study of all available experience. Without entering upon a full discussion of the basic available data, there is here presented a table in which the probable use- ful term of life for many articles, appliances, machinery and other things likely to be connected with industrial establish- ments or with public utilities is noted, due credit being given, so far as this is practicable, for the source of information in each case. Under ordinary conditions and particularly when used in connection with the Unlimited Life Method of procedure, the life terms here presented are given without any deduction due to failure caused by fortuitous events or by inadequacy and obsolescence. It is to be noted that in some of the sources from which infor- mation presented in this table was drawn, the depreciation was expressed in percentage by the Straight Line Method. This percentage has been translated into years of probable life. Summary of Authorities Quoted in Table 30 and Reference to Publication Alvord. John W. Alvord in Proceedings American Water Works Association, 1903. Arbitrators. Board of Arbitration in street lighting controversy at Atlanta, Georgia, 1899. Arnold. Bion J. Arnold. Coney Island and Brooklyn figures adopted by Public Service Commission of New York. Four Chicago appraisals quoted by H. A. Foster. Bryan. Wm. H. Bryan. “The Appraisal and Depreciation of Water Works.” Journal of Association of Engineer- ing Societies, Dec., 1907. Burdick. Chas. B. Burdick. Appraisal of Mt. Vernon Water Works, Illinois, 1906. "ABLE 415

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