Depreciation: Principles and Applications

accrued depreciation actual adjustment allocated allowance for depreciation amortization amount annual applied appraised value average balance sheet basis book value building cash cent ciation computed corporation December 31 deduction departments depletion depletion allowance depre depreciation allowance depreciation charge depreciation cost depreciation expense depreciation fund depreciation rate depreciation reserve determining dividends efficiency electric estimated excess expenditures factors fair market value fixed assets inadequacy increase intangibles interest Interstate Commerce Commission investment Knoxville Water Co LAKES STEEL CORPORATION lease lessee lessor machinery maintenance manufacturing ment method mines necessary obsolescence old machine original cost output period physical plant and equipment plant ledger preciation Prob procedure production profit and loss purposes records renewals repairs replacement Reserve for Depreciation result Revaluation Surplus Revenue salvage value scrap secured SHEET OF COMPANY sinking fund steel taxable taxpayer tion Treasury unit valuation wear and tear