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Introduction to Depreciation for Public Utilities and Other Industries
The purpose of this book is to give the reader a basic understanding of these fixed asset and depreciation concepts, and a glimpse into how the many questions surrounding these topics can be answered. The text presents the fundamentals of depreciation, providing the necessary foundation for advanced studies if desired.
Sections in this book have been updated and include:
Fixed Asset Accounting for Depreciation
Impact of Depreciation on Ratemaking and Financial Reporting
Determining Depreciation Expense and Accrual Rates
The Depreciation Study process
Life Analysis
Gross Salvage and Cost of Removal
Tax Depreciation
Accounting for Asset Retirement Obligations (AROs)
Depreciation in an IFRS Environment
The book contains an updated glossary of terms, and numerous charts, tables, and Diagrams, to help illustrate the text and to serve as useful learning tools.
Sections in this book have been updated and include:
Fixed Asset Accounting for Depreciation
Impact of Depreciation on Ratemaking and Financial Reporting
Determining Depreciation Expense and Accrual Rates
The Depreciation Study process
Life Analysis
Gross Salvage and Cost of Removal
Tax Depreciation
Accounting for Asset Retirement Obligations (AROs)
Depreciation in an IFRS Environment
The book contains an updated glossary of terms, and numerous charts, tables, and Diagrams, to help illustrate the text and to serve as useful learning tools.
231 pages, ebook
First published January 1, 1972
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