Depreciation of Public Utility Property; a Collection of Papers

Depreciation of Public Utility Property; a Collection of Papers

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This collection of papers, "Depreciation of Public Utility Property," compiled in 1914, provides insights into the complex accounting and legal considerations surrounding the valuation and depreciation of public utility assets. Featuring contributions from Maurice Roos Scharff, Franklin Jefferson Leerburger, and Joseph Jeming, the work addresses a critical aspect of utility management and regulation during a period of significant infrastructure development. The papers delve into the methodologies for calculating depreciation, its impact on rate-setting, and the legal frameworks governing these...