Accounting for Public Utilities
Accounting for Public Utilities

Author: Robert L. Hahne

Publisher: International Institute of Technology, Incorporated

Published: 1983

Total Pages: 0

ISBN-13: 9780820510163

DOWNLOAD EBOOK

This publication, for those involved in utility accounting, finance, ratemaking and deregulation, brings into focus special types of accounting rules, situations and adaptations that are essential in this highly specialized industry. Features of this work include: a discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization; an analysis of regulatory accounting and reporting requirements; and an explanation of accounting for taxes, public utility regulation, management accounting systems, pricing and depreciation. The price quoted for the work covers one year's worth of service.

Public Utilities Their Cost New and Depreciation
Public Utilities Their Cost New and Depreciation

Author: Hammond Vinton Hayes

Publisher: Forgotten Books

Published: 2015-06-26

Total Pages: 278

ISBN-13: 9781330407233

DOWNLOAD EBOOK

Excerpt from Public Utilities Their Cost New and Depreciation The valuation of public utility undertakings is a mixed question of fact, judgment and law. A comprehensive treatment of this subject requires the combined knowledge of the engineer, the economist and the lawyer. The following pages, written by an engineer, cannot be offered as an authoritative discussion of the legal questions involved. On the other hand the engineer, who is called upon to prepare and present most of the figures required by courts and commissions as evidence of the value of the property of such undertakings, must have a sufficient knowledge of the legal questions that are at issue to enable him to obtain properly and intelligently the figures needed by the tribunals whose duty it is to assign the fair present value. This must be offered in explanation of the many quotations from decisions of courts and commissions which have been incorporated in the present volume. It has seemed to many who have studied this subject that the precedents are diverse and that much must yet be done before the fair present value of the property of public utilities can be defined. It is a question whether general rules can ever be laid down as to what the fair present value will be in all cases. It would seem as if such value must always be determined by "the well instructed judgment" of a broad minded and impartial tribunal. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

Public Utilities Their Cost New and Depreciation (Classic Reprint)
Public Utilities Their Cost New and Depreciation (Classic Reprint)

Author: Hammond Vinton Hayes

Publisher: Forgotten Books

Published: 2017-09-18

Total Pages: 276

ISBN-13: 9781528185769

DOWNLOAD EBOOK

Excerpt from Public Utilities Their Cost New and Depreciation The valuation of public utility undertakings is a mixed question of fact, judgment and law. A comprehensive treatment of this subject requires the combined knowledge of the engineer, the economist and the lawyer. The fol lowing pages, written by an engineer, cannot be offered as an authoritative discussion of the legal questions involved. On the other hand the engineer, who is called upon to prepare and present most of the figures required by courts and commissions as evidence of the value of the property of such undertakings, must have a sufficient knowledge of the legal questions that are at issue to enable him to obtain properly and intelligently the figures needed by the tribunals whose duty it is to assign the fair present value. This must be offered in explanation of the many quotations from decisions of courts and commissions which have been incorporated in the present volume. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.