haku: @author Seicht, G. / yhteensä: 17
viite: 4 / 17
| Tekijä: | Seicht, G. |
| Otsikko: | Sachzeitwert und Übernahmepreis für Stromverteilungsanlagen bei Wechsel der Versorgungszuständigkeit. |
| Lehti: | Journal für Betriebswirtschaft
1996 : VOL. 46:4, p. 172-197 |
| Asiasana: | ELECTRICITY SUPPLY INDUSTRY PUBLIC SERVICES ASSET VALUATION COMPENSATION |
| Kieli: | ger |
| Tiivistelmä: | Sachzeitwert (current value of assets) and Übernahmepreis (compensation) for power supply facilities in connection with changes in distribution rights. Changes in distribution rights for local power supply encompass a passage of ownership of power distribution facilities from regional power supply companies to municipal utility companies ("Stadtwerke") or other power supply companies. The compensation paid for the transfer is of crucial importance. Supply contracts (concessions) in most cases provide for the compensation to be measured as the current value of assets considering age and condition of assets. Arguments for fixing compensation at book values (historic cost of acquisition less depreciation) have been refuted. |
SCIMA