 The rate of depreciation should be fixed so as to distribute, as nearly as may be, evenly throughout the life of the depreciating property the burden of repairs and the cost of capital consumed in operations during a given month or year, and should be...  Annual Report - Page 163by Arizona Corporation Commission - 1913Full view - About this book
 | United States. Interstate Commerce Commission - 1927 - 1008 pages
...continuous structures, where expenditures for repairs or replacements of individual parts ordlnarilyare not actually made until the later years of the life in service of such erty, and when made may, therefore, be classed as extraordinary repairs. Extraordinary repairs are... | |
 | United States. Interstate Commerce Commission - 1915 - 84 pages
...be readily individualized, such as pole lines, wires, cables, or other continuous structures, where expenditures for repairs or replacements of individual...depreciating property the burden of repairs and the cost of capital consumed in operations during a given month or year, and should be based upon the average... | |
 | American Institute of Electrical Engineers - 1917 - 1192 pages
...assess the company's earnings, in the form of an expense of depreciation, such uniform amount as will distribute, as nearly as may be, evenly throughout...of the depreciating property, the burden of repairs (exclusive of current repairs for which provision is made under another account) and the costs of capital... | |
 | American Institute of Electrical Engineers - 1917 - 1248 pages
...assess the company's earnings, in the form of an expense of depreciation, such uniform amount as will distribute, as nearly as may be, evenly throughout...of the depreciating property, the burden of repairs (exclusive of current repairs for which provision is made under another account) and the costs of capital... | |
 | Milton Berge Ignatius - 1918 - 536 pages
...of depreciation shall be based upon rules determined by the accounting corporation. .... The rates of depreciation should be fixed so as to distribute, as nearly as may be possible, evenly throughout the life of the depreciating property the burden of repairs and the cost... | |
 | Henry Clifford Spurr, Ellsworth Nichols - 1921 - 1002 pages
...through destruction of property by extraordinary casualties. The rate of depreciation should be such as to distribute as nearly as may be evenly throughout the life of the depreciable property, the burden of replacements, and cost of capital consumed during a given period,... | |
 | New York (State). Public Service Commission - 1924 - 572 pages
...system of accounts prescribes no rates of depreciation, but companies are required to fix such rates as to distribute, as nearly as may be, evenly throughout the life of the property, the burden of repairs (not covered by current maintenance), and the cost of capital consumed... | |
 | American Telephone and Telegraph Company. Bureau of Commission Research. Legal Dept - 1926 - 1550 pages
...he readily individualized, such as pole lines, wires, cables, or other continuous structures, where expenditures for repairs or replacements of individual...extraordinary repairs. The rate of depreciation should l>e tixed so as to distribute, as nearly as may be, evenly throughout the life of the depreciating... | |
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