Research Article
Dec 1914
The Depreciation of Public Utility Properties As Affecting Their Valuation and Their Pair Return
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VIEW THE REPLYPublication: Transactions of the American Society of Civil Engineers
Volume 77, Issue 1
Abstract
Depreciation has been discussed so fully since the regulation of public properties has become important, that space will not be taken here to review fundamentals. This discussion is directed to the question of the general relation of depreciation and its effects on the fair return of a utility property, and also, to some extent, to methods of accounting for depreciation in the administration of such properties. For the general purpose of this paper, it will be considered that the term “depreciation” covers all the losses of value that occur in property, plants, or parts thereof, from wear and tear, obsolescence, or inadequacy.
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Published In
Transactions of the American Society of Civil Engineers
Volume 77 • Issue 1 • December 1914
Pages: 788 - 803
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© 1914 American Society of Civil Engineers.
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Published in print: Dec 1914
Published online: Feb 10, 2021
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John W. Alvord, M.ASCE
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