Waterworks valuation and fair rates, in the light of the Maine Supreme Court decisions in the Waterville and Brunswick cases. Leonard Metcalf. American Society of Civil Engineers, Proceedings, October, 1908, vol. 34, pp. 1101-1173. Waterworks appraisal. Burns and McDonnell. Engineering Record, May 8, 1909, vol. 59, p. 616. Gloucester, Mass. The appraisal of the Gloucester waterworks. Record, April 17, 1909, vol. 59, p. 502. Engineering Valuation for city purchase of the property of the Waterloo (Ia.) Waterworks Co. A. Marston. Engineering News, April 22, 1909, vol. 61, p. 424. 11⁄2 pages. 154 Memphis, Tenn. Proceedings respecting purchase of the artesian water plant. Memphis Legislative Council. 1904. pages. Mobile, Ala. A waterworks appraisal at Mobile, Alabama. En gineering News, April 23, 1903, vol. 49, p. 359. 234 pages. New York City. Acquisition by New York City of the larger two water systems of Staten Island. Louis L. Tribus. American Waterworks Association, Proceedings, 1909, pp. 557-579. Peoria, Ill. Valuation of the property of the Peoria Water Works Co. Benezette Williams and C. B. Williams. March 24, 1910, pp. 31-55. Valuation of the physical property of the Peoria Water Works Co. with a discussion of rate making and of reasonable rates. Engineering-Contracting, February 15, 22, March 1, 8, 15, 1911. 16 pages. San Antonio, Tex. Report on waterworks rates and valuation at San Antonio, Texas. Engineering News, September 25, 1902, vol. 48, p. 233. 34 page. § 822. Going value. Notes on going value and method for its computation. John W. Alvord. American Water Works Association, Proceedings, 1909, pp. 184-279. Going value of waterworks. Leonard Metcalf and John W. Alvord. American Society Civil Engineers, Proceedings, Valuations of public service properties: Importance of development expense in determining fair rate of return. Halbert P. Gillette. Public Service, April, 1911. 2 pages. Deficit theory of development expense of public service corpora- Going value. Electrical Review, July 1, 1911. 114 pages. Going value. Frank F. Fowle. Journal Western Society Engineers, February, 1912, pp. 147-190. "Financial costs" that frequently are underestimated. Engineering-Contracting, March 6, 1912. 2/3 page. § 823. Depreciation. Depreciation as affecting engineered structures. Horatio A. Foster. Proceedings, Engineers Club of Philadelphia, October, 1902, pp. 330–349. Depreciation, reserves and reserve funds. Lawrence R. Dicksee. 1903. 80 pages. Depreciation of factories, mines and industrial undertakings, and their valuation. Ewing Matheson. 1903. 183 pages. The determination of physical values. Clinton S. Burns. Engineering Record, September 16, 1905, vol. 52, pp. 328-329. Gives mathematical formulas to express present physical value. Lecture notes on some of the business features of engineering practice. Alexander C. Humphreys. 1905. 187 pages. Depreciation. Robert Hammond. Proceedings, Institute of Electrical Engineers, April 25, 1907, pp. 270-301. Depreciation. Engineering (London), May 3, 1907, pp. 385–386. Editorial review of recent papers on this subject. Especially the papers of Robert Hammond, P. D. Leake and Lawrence R. Dicksee. Depreciation. Stone and Webster Public Service Journal, July, 1907, vol. 1, pp. 16-19. Depreciation and reserves for anticipation and obsolescence from an engineering standpoint. C. H. Yeaman. Electrician (London), July 5, 1907, vol. 59, pp. 475-477. Abstract of a paper before the Incorporated Municipal Electricians Association. Also discussion. Depreciation. P. D. Leake. Mechanical Engineer, July 27, August 3, 10, 1907. pp. 117-121, 147-149, 179–182. A plea for the study and use of better methods of measuring and providing for depreciation of industrial plants. Depreciation from a manager's point of view. Stone and Web ster Public Service Journal, August, 1907, vol. 1, p. 69-71. Where maintenance ends and depreciation begins. J. H. Neal. Street Railway Journal, October 19, 1907, vol. 30, pp. 700701. Appraisal and depreciation of water works and similar properties. William H. Bryan. Journal, Association of Engineering Societies, December, 1907, vol. 39, pp. 336-381. Progressive Age, Depreciation. Alexander C. Humphreys. Depreciation and other reserves. Alfred Knight. An example of depreciation charges. "Lindum." Journal of Accountancy, January, 1908, vol. 5, pp. 189–204. Depreciation of Cardiff Electric tramway and lighting undertakings. John S. Allcock. January 4, 1908, vol. 19, p. 16. Depreciation. C. N. Duffy. 1908, vol. 51, pp. 217-219. of Northwestern Electrical Electric Railway Review, Electrical World, February 1, Depreciation. Edwin S. Mack. Progressive Age, June 15, 1908, vol. 26, pp. 372-375. Repairs, renewals, deterioration and depreciation of workshop plant and machinery. James E. Darbshire. Engineering Record, October 31, 1908, vol. 58, pp. 482-484. Die wirtschaftliche Bedeuting der Abschreibungsfrage die Industrie. C. H. Lewin. Zeitschrift für Werkzeugmaschinen und Werkzeuge, December 15, 1908, pp. 104-108. Depreciation accounting for small companies. George E. Claflin. Proceedings, National Electric Light Association, 1909, vol. 3, pp. 165-182. Amortization, the laws of trust fund investments. Guaranty Trust Co. of New York. 1909. 32 pages. Depreciation of plant and fair rates for public service. Engineering Record, February 20, 1909, vol. 59, pp. 197-198. Valuation of public utility properties. Electrical World, February 25, 1909, 1⁄2 page; March 18, 1909, 1⁄2 page; March 25, 1909, 1⁄2 page; April 15, 1909, 1⁄2 page; April 29, 1909, 11⁄2 pages. Discussion between W. H. Winslow and F. E. Haskell in relation to reasoning of United States Supreme Court in Knoxville Water Case with reference to depreciation. Die Abschreibungsfrage in Industriebetrieben. C. M. Lewin. Zeitschrift für Werkzeugmaschinen und Werkzeuge, March 15, 25, 1909, pp. 221-223, 233-235. Provision for depreciation by public utility corporations. Engineering News, March 25, 1909, vol. 61, p. 328. Depreciation. C. N. Duffy. 1909. 4 pages. Progressive Age, September 1, Deferred charges to operating. Walter A. Staub. Journal of Accountancy, October, 1909, vol. 8, pp. 401–418. Depreciation reserve. Municipal Journal and Engineer, November 24, 1909, pp. 772-773. Depreciation. H. W. Wilmot. Journal of Accountancy, December, 1909, vol. 9, pp. 104-113. Cost and depreciation of steam and hydro-electric installations. Electrical World, December 30, 1909, vol. 54, p. 1558. Depreciation renewal and replacement accounts. Herbert G. Stockwell. Journal of Accountancy, December, 1909, and January, 1910, vol. 9, pp. 87-103, 189-210. Handbook of cost data. Halbert P. Gillette. 2 ed. 1910. 1854 pages. Die Besteuerung der Amortisations-und Erneuerungsfonds. Adolf Pilch. Deutsche Strassen-und Kleinbahn-Zeitung, January 8, 1910. 1 page. Depreciation and reserve accounts. Journal of Accountancy, March, 1910. 6 pages. Depreciation. Electrical Review, June 24, 1910. 214 pages. Ethics of allowances for depreciation. L. S. Randolph. Engineering Magazine, August, 1910. 4 pages. Determining amortization in industrial plants. Maurice Bellon. La Technique Moderne, November, 1910. 5 pages. Valuation of public utilities: deduction of formula for expressing present value. Clinton S. Burns. Municipal Journal and Engineer, November 30, 1910. 234 pages. Methods of making computations for depreciation in public utility plants. F. G. Finkle. Engineering-Contracting, December 28, 1910. 11⁄2 page. |