Utility Depreciation: An Inequity

Reynolds Isaac , An Analysis of Depreciation Methods and Bases (North Carolina: University of North Carolina Press, 1962), p. 64.

United States Department of Commerce, Consumer Price Index Computation (December 1980).

Coughlan J.D. , Depreciation: Accounting, Taxes and Business Decisions (New York: Ronald Press, 1969), p. 3.

Miller Martin A. , Comprehensive GAAP Guide (New York: Harcourt Brace Jovanovich, 1980), p. 11. 1.

Bastable Charles W. , “Depreciation in an Inflationary Environment,” Journal of Accountancy (August 1976), pp. 56–66.

Townsend Lynn , “Corporate Financing Techniques,” Financial Executive (November 1974), p. 37.

Harrison William H. , “Forecasting Capital Requirements for the Telephone Industry,” Address to Utility Financing Conference, New York (14 February 1980), p. 3.

“The Closest Look Yet at Inflation's Corporate Toll,” Business Week (16 June 1980), p. 148–149.

Ibid., p. 149.

Harrison , op. cit., p. 3.

Compustat Statistical Services, 1979 Data; Telephone Industry Data from 1979 Form M Filings.

Neal Alfred C. , “Immolation of Business Capital,” Harvard Business Review (March–April 1978), p. 76.

Harrison , op. cit., p. 4.