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.

Index

Document type:: Monograph

Structure type:: Index

Title:: Index

Collection:: Economics Books

INDEX (Reference is to Page.) " Amortization, distinct from deprecia- A tion, 11, 86. Abbreviations, vii. during life of franchise, 67. Academic discussion of methods of during probable life term, 175. procedure, 105. hypothetical case in illustration, 83. Accounting, construction account, In- incomplete, 87. terstate Commerce Commission, insufficient, an example of, g6. 229. of capital, rate, 34. depreciation and replacements, In- of reasonable cost, a fundamental terstate Commerce Commission, principle, 32. 230. owner controls amounts received, 35. engineering account, Interstate Com- period and rate of, 188. merce Commission, 232. use of fund, 89. interest-during-construction account, value of stock affected, 88. Interstate Commerce Commis- (see Depreciation). sion, 233. Amortization fund, accumulation not Interstate Commerce Commission, always essential, 8g, 127. various accounts, 229. accumulations become the property land retired from use, Interstate of owner, 170. Commerce Commission, 232. sometimes considered as measuring principles applied to Unlimited Life depreciation, 86. Method, 233. (see Replacement fund). principles applied to other methodsof Am. Soc. C. E. Committee, contingen- appraisal, 23s. cies, 49. purpose of the system, 229. engineering expenses, 43. Accrued depreciation, definition, 20. general expense, 48. value affected, 125. insurance and risk, so. (see Depreciation). interest and taxes, 52. Actual life (see Life). Annual depreciation (see Depreciation). Age, composite, definition of, 22. Annual replacement requirement (see Agency theory, owner as agent of rate- Replacement), 24. payer (see Owner), 5. Annuity, computations of, to meet re- Alvord’s method of determining going placements, 120. value, 653. methods of satisfying replacement Amortization, accrued, 170. requirements, 102. amount of, 180. Table 26, Amount of an Annuity of application of earnings, 95. $1, 366. complex plants, 89. Table 26, explanation, 364. definition, 23. Table 27, Annuity which will amount Depreciation and Amortization, to $1 in given time, 379. Table 33, 459. Table 27, explanation, 377. Depreciation and Amortization, Table 28, Present value of an Table 33, explanation, 453. Annuity of $1, 392. 487

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