Opinions and Decisions of the Public Service Commission of Wisconsin, Volume 12Public Service Commission., 1937 |
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accounts accrued depreciation adjustments amendment amount appears appraisal April authority average bill Burnett County capital central-office equipment charge city of Edgerton Commission finds Commission's engineers company's compensation construction contract motor carrier County customers December 31 depreciation expense depreciation rates depreciation reserve determined Eau Claire Electric estimates Exhibit filed fixed Fred Kuhn FURTHER ORDERED going value hearing hereby Highway included income taxes indeterminate permit installation interest intrastate investment kw-hrs Lake Winnebago license license-contract Light Company Madison maintenance matter ment Milwaukee month municipality Net operating income operating expenses pany percent period Power and Light private branch exchange proposed public utility railroad Railway Company rate reduction reasonable record rehearing reproduction cost revenues Rock County rural salvage served station subject to acquisition subscribers supra tion toll Total town transportation utility property village of Marion Waupaca County Wausau Weyauwega Wiscon Wisconsin Power Wisconsin Rapids Wisconsin Telephone Company
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Página 128 - Broadly speaking, depreciation is the loss, not restored- by current maintenance, which is due to all the factors causing the ultimate retirement of the property. These factors embrace wear and tear, decay, inadequacy, and obsolescence.
Página 140 - A public utility is entitled to such rates as will permit it to earn a return on the value of the property which it employs for the convenience of the public equal to that generally being made at the same time and in the same general part of the country on investments in other business undertakings which are attended by corresponding risks and uncertainties...
Página 306 - ... the proposed dam will not materially obstruct existing navigation or violate other public rights...
Página 140 - ... attended by corresponding risks and uncertainties; but it has no constitutional right to profits such as are realized or anticipated in highly profitable enterprises or speculative ventures. The return should be reasonably sufficient to assure confidence in the financial soundness of the utility and should be adequate, under efficient and economical management, to maintain and support its credit and enable it to raise the money necessary for the proper discharge of its public duties. A rate of...
Página 206 - Straight-line method," as applied to depreciation accounting, means the plan under which the service value of property is charged to operating expenses and to clearing accounts and credited to the depreciation reserve through equal annual charges as nearly as may be during Its service life. (gg) "Telephone operations
Página 183 - It is conceded that the exchange rates complained of are not sufficient to yield a just return after paying taxes and operating expenses, including a proper allowance for current depreciation. The property or money of the company represented by the credit balance in the reserve for depreciation cannot be used to make up the deficiency.
Página 177 - Depreciation," as applied to depreciable electric plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of electric plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance.
Página 585 - Milwaukee Light, Heat & Traction Company, -for a Revision of the Rates of Fare on Its Street Railway System in the City of Racine. "In the Matter of the Investigation on Motion of the Commission of Routes and Service of Bonded Carriers or Jitneys Within the City of Racine.
Página 165 - Company (which consistently have been kept in accordance with the Classification of Accounts prescribed by the Interstate Commerce Commission) and other supporting evidence. Such examination included the verification by inspection or confirmation from depositaries of the cash and securities owned at December 31, 1934.
Página 149 - There is no difference in this respect between state and federal taxes or between income taxes and others. But the fact that it is the federal corporate income tax for which deduction is made, must be taken into consideration in determining what rate of return shall be deemed fair.