Full text: Valuation, depreciation and the rate base

INTRODUCTORY STATEMENT 
There have been prepared by the authors and are here pre- 
sented a number of tables which are intended to meet the ordi- 
nary requirements of the valuation engineer and the economist. 
Where values are not noted in the tables for every year from 
I to 100 years, as is the case in some of the tables, methods are 
indicated whereby values can be combined, or other tables can 
be called to aid. 
It is believed that all values have been noted with sufficient 
accuracy, that is with a sufficient number of decimal places to 
meet every ordinary demand. 
Particular reference should perhaps be made to a novel feature 
incorporated in Table 33, entitled “ Amortization or Deprecia- 
tion and Remaining Value.” It will be noted that sub-headings 
have been given to some of the columns in this table. By use 
of these sub-headings, whenever the remaining life or expectancy 
of any article new or old is known it is made possible to take out 
of the table in the appropriate column its remaining or present 
value. 
Because this set of tables is a supplement to and a part of 
“ Valuation, Depreciation and the Rate-Base” the paging and 
table numbering have been preserved. The set covers pages 319 
to 475 and Tables 19 to 33. Where in this Supplement other 
pages or other tables are referred to, they will be found in main 
portion of ‘“ Valuation, Depreciation and the Rate-Base.” 
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