In Re Theoretical Depreciation: A Discussion of the Subject With an Analysis of a Paper by Dr. Weber, Statistician of the Public Service Commission ... for Depreciation" (Classic Reprint) - Softcover

Inhaltsangabe

Excerpt from In Re Theoretical Depreciation: A Discussion of the Subject With an Analysis of a Paper by Dr. Weber, Statistician of the Public Service Commission for the First District, State of New York, Entitled "Accounting for Depreciation"

The cost of reproduction less accrued depreciation seems to be the one generally employed in rate cases. But it is merely a rule of convenience and must be applied with reason. On the one hand, it should not be so applied as to deprive the corporation of a fair return at all times on the reasonable, proper and necessary investment made by it to serve the public, and, on the other hand, it should not be so applied as to give the corporation a return on improve ments made at public expense which in no way increase the cost to it of performing that service.

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