Railroad Valuation and Fair Return : a Study of the Basis, Rate, and Related Problems of Fair Return for American Railroads /
An estimation and calculation of interest, depreciation, etc., under the "Rule of Rate-making" of the Transportation Act of 1920.
Clasificación: | Libro Electrónico |
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Autor principal: | |
Otros Autores: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
Philadelphia, Pa. :
University of Pennsylvania Press,
[2016]
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Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Frontmatter
- Foreword
- Preface
- Contents
- 1. Introduction
- Part I. The Basis of Return
- 2. Fair Value for Rate-Making Purposes
- 3. Original Cost and Cost of Reproduction
- 4. Depreciation, Intangible Values, and the Future Rate Base
- Part II. The Rate of Return
- 5. Economic Analysis of Fair Return
- 6. Criteria of a Fair Rate of Return
- 7. The Statutory Rate of Return for Steam Railroads
- Part III. Related Problems
- 8. Recapture of Excess Income
- 9. Equalization of Railroad Earnings
- 10. Railroad Financial Return since 1920
- 11. Summary and Conclusions
- Appendix A: Excerpts from the O' Fallon Decision
- Appendix B: Selected statistics: railway property investment, net railway operating income and accrued depreciation
- Appendix C: List of carriers which made payments of one-half of their excess income as tentatively reported for the recapture periods 1920-1928, showing the amount paid by each carrier up to October 31, 1929
- Bibliography
- Index