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Valuation, depreciation and the rate base

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fullscreen: Valuation, depreciation and the rate base

Multivolume work

Identifikator:
1892063557
Document type:
Multivolume work
Author:
Lamprecht, Karl http://d-nb.info/gnd/118569015
Title:
Deutsche Geschichte
Place of publication:
Berlin
Publisher:
Gaertner
Year of publication:
1891-
Collection:
Economics Books
Usage license:
Get license information via the feedback formular.

Volume

Identifikator:
1892065975
URN:
urn:nbn:de:zbw-retromon-236173
Document type:
Volume
Author:
Lamprecht, Karl http://d-nb.info/gnd/118569015
Title:
Deutsche Geschichte
Volume count:
Bd. 5, Hälfte 1
Place of publication:
Berlin
Publisher:
Gaertner
Year of publication:
1894
Scope:
XIII, 358 Seiten
Digitisation:
2022
Collection:
Economics Books
Usage license:
Get license information via the feedback formular.

Chapter

Document type:
Multivolume work
Structure type:
Chapter
Title:
Zweites Kapitel. Wirtschaftliche und soziale Wandlungen vom 14. zum 16. Jahrhundert
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

INDEX 4 7 
Rate-fixing, comparison of various Replacement, fund, amount of money 
methods, 172, 174, 175, 182. in, 04, 97, 1609. 
conflicting views, 1. mathematical determinations of, 
effect of the departure of actual from 90, 96. 
probable life, 172. owner’s responsibility for, 35. 
Equal Annual Payment Method, 165. purpose of, 127. 
fairness the prime consideration, 163. Table No. 2, Replacement fund, 94. 
possible methods of procedure, 163. Interstate Commerce Commission on 
preferable method of procedure, 163. accounting, 230. 
procedure affects market value, 195. provisions for, distinct from amorti- 
Sinking Fund Method of deprecia- zation, 2. 
tion, 164, 167. requirements, according to law of 
Straight Line Method of deprecia- probabilities, 120. 
tion, 165. annual, definition, 24. 
Unlimited Life Method, 166. annual, computations of annuity 
Real Estate, admissibility of evidence for, 120. 
relating to value, 200. Comparison of methods of pro- 
market value and the rate-base, 197. cedure, Table 7, 115. 
property retired from use, Interstate current, definition, 24. 
Commerce Commission Act, 232. determination of, 36, gg. 
right-of-way value, 206, 207. hypothetical case in illustration, g8. 
value in eminent domain proceedings, illustration with cast-iron pipe, 199. 
197. in the case of numerous articles, 
Reasonable value (see Value). III. 
Reasonable cost, amortization of, 32. provided for by alternate meth- 
Regulation, essential that it be fair to ods, 102. 
owner, 143. Table 4, Replacement Require- 
of rates, California Constitution, 144. ments, 5 yr. life, 112. 
of rates, the demand for, 2. Table 5, Replacement Require- 
of rates, the fairness of, 143. ments, 10 yr. life, 113. 
the result of monopolistic character, Table 6, Replacement Require- 
142. ments, 20 yr. life, 114. 
Remaining life, definition (see Life), 21. Reservoir sites, effect of various factors 
Remaining service value, definition, 26. on value, 223. 
Remaining value, according to Law of general statement as to land value, 
Probabilities, Table g, 119. 221. 
definition, 20. value multiple applied to land, 220. 
Table 31, Expectancy and Remaining value in relation to water-right value, 
value, 432, 437. 220. 
(see Value). (see Watershed lands). 
Rental value, an aid in determining Residual value, definition, 20. 
present value, 72, 181. Restricted franchise, intangible value 
Replace, the obligation to, 24, 169, 188. under, 59. 
Replacement, cost defined, 25. Return, company entitled to fair 
depreciation and amortization, 86. return, Smyth vs. Ames, 18. 
earnings applied, 195. rate of, 160, 161. 
fund, accounting for, 35, 175. rate of, on donated extensions, 14. 
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