Discussion in reference to maintenance and depreciation charges in accounts of public service corporations before The Incorporated Public Accountants of Massachusetts, after dinner at the Boston Athletic Club, April 11, 1907
Abstract
A realizing sense of the fundamental importance of establishing practical standards for depreciation charges in all classes of industries, particularly in public service corporations and in municipal industries, is now becoming evident. Auditors, comptrollers and managers of these enterprises are anxiously seeking for light upon such subjects and all men who make studies of municipal affairs become convinced of the necessity for uniform and standard methods for handling depreciation questions which should be identical in and mandatory upon both public service companies and municipal enterprises.
This paper has been withdrawn.