Research Article
Jan 1952
Valuation and Depreciation Related to Income Tax
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VIEW THE REPLYPublication: Transactions of the American Society of Civil Engineers
Volume 117, Issue 1
Abstract
The importance of income tax considerations in comparing the economic feasibility of engineering projects and the effect of these taxes on valuation and depreciation of existing public utility plants is emphasized in this paper.
An example is cited to show the effect of income taxes on comparative annual costs of two types of power plants. Equations are presented to express the relation between value and income tax. In effect, the income tax is equivalent to an additional fixed charge on the investment.
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Published In
Transactions of the American Society of Civil Engineers
Volume 117 • Issue 1 • January 1952
Pages: 341 - 347
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© 1952 American Society of Civil Engineers.
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Published in print: Jan 1952
Published online: Feb 10, 2021
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Authors
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Maurice R. Scharff, M.ASCE
Cons. Engr., New York, N. Y.
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ASCE Library Cards let you download journal articles, proceedings papers, and available book chapters across the entire ASCE Library platform. ASCE Library Cards remain active for 24 months or until all downloads are used. Note: This content will be debited as one download at time of checkout.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.
Terms of Use: ASCE Library Cards are for individual, personal use only. Reselling, republishing, or forwarding the materials to libraries or reading rooms is prohibited.