- A. S. C. E., Vol. 31, page 220, article by R. Montfort.
- A. S. C. E., Vol. 40, page 178, article by C. H. Snow.
- Association Engineering Societies, Vol. 31, page 49, by F. W. Hodgson.
- U. S. Gov’t, Bureau of Entomology Bulletin #94, Pt. 1, by T.E. Snyder.
- U. S. Gov’t, Bureau of Plant Industry Bulletin #64, by G.T. More and K.F. Kellerman.
- U. S. Gov’t, Bureau of Plant Industry Bulletin #76, by G.T. More and K.F. Kellerman.
- U. S. Gov’t., Dep’t of Agriculture, Forest Service, Circular #128 by C. S. Smith.
[26] In “Income Tax Procedure, 1918.”
[27] In “Public Utilities, Their Cost New and Depreciation.”
[28] In “Value for Rate-Making,” pp. 255-256.
[29] R. P. Bolton in “Power for Profit.”
[30] In “Value for Rate-Making.”
[31] Inasmuch as by hypothesis the periodic depreciation charges are the same D₁ = D₂ = D₃ etc., hence, D₁ is used to represent the fixed depreciation charge per period.
[32] Inasmuch as by hypothesis the periodic depreciation charges are the same D₁ = D₂ = D₃ etc., hence, D₁ is used to represent the fixed depreciation charge per period.
[33] The interested student is referred to Proceedings—American Society of Civil Engineers—December, 1916, in which will be found the Valuation Committee’s report, and to Salier’s “Principles of Depreciation,” in both of which the formula is developed.
[34] D and d may be expressed as the respective periodic amount-multipliers necessary to create sinking funds of one dollar each under the conditions as to time and rate for V and V₁. VD and V₁d become, therefore, the periodic amounts of true depreciation, i.e., decrement in value.