INCONSISTENCIES IN PUBLIC UTILITY DEPRECIATION: DEDUCTION OF DEPRECIATION FOR RATE BASE PURPOSES

Authors

Robert D. Haun, University of Kentucky College of CommerceFollow

Abstract

When considering depreciation for rate base purposes the courts and the commissions speak of accrued depreciation, existing depreciation, actual depreciation, complete depreciation, realized depreciation, incomplete depreciation, and observed depreciation. Accrued, existing and actual depreciation all have the same meaning.

Recommended Citation

Robert D. Haun, INCONSISTENCIES IN PUBLIC UTILITY DEPRECIATION: DEDUCTION OF DEPRECIATION FOR RATE BASE PURPOSES, 38 Mich. L. Rev. 479 (1940).
Available at: https://repository.law.umich.edu/mlr/vol38/iss4/4