Depreciation of Public Utility Property; a Collection of Papers

This collection of papers, "Depreciation of Public Utility Property," compiled in 1914, provides insights into the complex accounting and legal considerations surrounding the valuation and depreciation of public utility assets. Featuring contributions from Maurice Roos Scharff, Franklin Jefferson Leerburger, and Joseph Jeming, the work addresses a critical aspect of utility management and regulation during a period of significant infrastructure development.

The papers delve into the methodologies for calculating depreciation, its impact on rate-setting, and the legal frameworks governing these processes. This volume serves as a valuable resource for understanding the historical context of utility finance and regulation, offering perspectives that remain relevant to contemporary discussions on infrastructure investment and sustainability. For historians, economists, and legal scholars, this book provides a window into the challenges and innovations of early 20th-century utility management.

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