Research Article
Jan 1946
Final Report of the Special Committee Authorized by the Board of Direction to Analyze and Discuss the 1943 Report of the National Association of Railroad and Utilities Commissioners' Committee on Depreciation on the Principles of Depreciation
Publication: Transactions of the American Society of Civil Engineers
Volume 111, Issue 1
Abstract
The Special Committee of the Society on Depreciation respectfully submits this, its final report on the subject of “Depreciation,” for the purpose of expanding the discussion of important phases of the subject which could only be suggested, and the committee's opinion stated, in the Progress Report submitted in April, 1944. The limited time then available to the committee made it impossible to secure records of past experience of any of the different utilities which have built up reserves for “depreciation” under regulated accounting, or for the members of the committee to discuss thoroughly the many different and complex phases of the subject so as to be in accord on an extended discussion of this most important subject.
Get full access to this article
View all available purchase options and get full access to this article.
Information & Authors
Information
Published In
Copyright
© 1946 American Society of Civil Engineers.
History
Published in print: Jan 1946
Published online: Feb 10, 2021
Permissions
Request permissions for this article.
Authors
Affiliations
American Society of Civil Engineers
Metrics & Citations
Metrics
Citations
Download citation
If you have the appropriate software installed, you can download article citation data to the citation manager of your choice. Simply select your manager software from the list below and click Download.
View Options
Get Access
Access content
Please select your options to get access
Log in/Register
Log in via your institution (Shibboleth)
ASCE Members:
Please log in to see member pricing
Purchase
Save for later Item saved, go to cart Information on ASCE Library Cards
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.
Get Access
Access content
Please select your options to get access
Log in/Register
Log in via your institution (Shibboleth)
ASCE Members:
Please log in to see member pricing
Purchase
Save for later Item saved, go to cart Information on ASCE Library Cards
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.