Hansische Beiträge zur deutschen Wirtschaftsgeschichte

Valuation, depreciation and the rate base

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Monograph

Identifikator:: 1782566376

URN:: urn:nbn:de:zbw-retromon-169787

Document type:: Monograph

Author:: Rörig, Fritz http://d-nb.info/gnd/116593113

Title:: Hansische Beiträge zur deutschen Wirtschaftsgeschichte

Place of publication:: Breslau

Publisher:: Hirt

Year of publication:: 1928

Scope:: 284 S.; Kt.

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: II. Der Markt von Lübeck. Topographisch-statistische Untersuchungen zur deutschen Sozial- und Wirtschaftsgeschichte

Collection:: Economics Books

176 VALUATION, DEPRECIATION AND THE RATE-BASE sth yr. To int. on balance 40.08 2.40 To depr. or amort. allowance 25.26 By renewals 23-34 6th To int. on balance 44.40 2.67 To depr. or amort. allowance 11.66 By renewals 21.97 7 To int. on balance 36.76 2.21 To depr. or amort. allowance 14.85 By renewals 21.16 8t:- To int. on balance 32.66 1.96 To depr. or amort. allowance 17.07 By renewals 20. 54 oth yr. To int. on balance 3I.25 1.88 To depr. or amort. allowance 18.58 By renewals 19.73 1oth yr. To int. on balance 31.08 1.92 To depr. or amort. allowance 19.95 By renewals 18.31 Totals $203.04 $167.50 Balance _ 35.54 At the end of the tenth year the amount in the depreciation fund would be $35.54 for each $100 of original investment. b. The Sinking Fund Method accounts, if the replacement re- quirement or depreciation were estimated during the actual life of each article, would be charged, at the end of each year with $17.74 and interest on the annual balance. It would be given credit for $4.00 renewals the first year, $8.16 the second year; $12.65 the third year and so on. Dr. side of Ledger Cr. side of Ledger 1st yr. To repl. allowance $17.74 By renewals $4.00 2nd yr. To int. on $13.74 0.82 To repl. allowance 17.74 By renewals 8.16 ard =. Toimt.on $24.14 1.45 To repl. allowance 17.74 By renewals 12.65 4th =. To int. on $30.68 1.84 To repl. allowance 17.74 By renewals 17.64 sth -—= Toint.on $32.62 1.96 To repl. allowance 17.74 By renewals 23.34 6th vr. To int. on $28.98 1.74 To repl. allowance 17-74 By renewals 21.07 7th v=. Toint. on $26.49 1.50 To repl. allowance 17.74 By renewals 21.16 8th v= Toint.on $24.66 1.48 To repl. allowance 17.74 By renewals 20. 54 oth yr. To int. on $23.34 1.40 To repl. allowance 17-74 By renewals 19.73 1oth yr. To int.on $22.75 1.37 To repl. allowance 17.74 By renewals 18.31 Totals $191.05 $167. 50 Balance 23.55

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