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Author:Katerregga, K.
Title:Per-unit net salvage estimation
Journal:Engineering Economist
1996 : SUMMER, VOL. 41:4, p. 303-316
Index terms:ECONOMICS
PROCESS ENGINEERING
ESTIMATION
Language:eng
Abstract:This paper provides a review and a critique of the historical approach to net salvage estimation under group accounting and a development of a theoretical framework underlying an estimation approach called the per-unit net salvage analysis. This approach is shown to be the preferable method of estimating future net salvage, especially for mass assets and accounts exhibiting increasing age-independent removal costs. Regulated public utilities are generally allowed to collect revenue from customers using a formula called the revenue requirement equation.
SCIMA record nr: 153404
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