Depreciated original cost definition

Depreciated original cost means original cost less depreciation reflected on the operator's books.
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Depreciated original cost means the original cost of utility assets net of accumulated
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Depreciated original cost. (Book Value of Property) means the cost of property on the books of the utility to the person first devoting it to the public service less the accrued depreciation reserve. Depreciated original cost shall not include the cost of reproduction as a going concern nor any other consideration of other than book value.
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Examples of Depreciated original cost in a sentence

  • IECPA does, however, recommend that the term "Depreciated original cost" be replaced throughout with the term "Net Plant" for the purpose of clarity.

  • Depreciated original cost shall not include the cost of reproduction as a going concern nor any other consideration of other than book value.

  • Depreciated original cost, although consistent with the requirements of GAAP for financial statements to shareholders and other investors, and used by many (although not all) regulators to determine the rate bases of common carriers and public utilities whose maximum rates are still regulated on cost-of-service principles, is not an appropriate measure of the financial stability of an enterprise like the Postal Service in the context of this case.


More Definitions of Depreciated original cost

Depreciated original cost means the cost of property to the person first devoting it to the public service less the accrued depreciation reserve. Depreciated original cost shall not include the cost of reproduction as a going concern and other elements of value.
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Depreciated original cost means the cost of property when first devoted to public service, less the depreciation reserve, which shall include accrued depreciation and amortization. Depreciated original cost shall not include any goodwill, going concern value or payments in excess of the actual cost of the property.
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Related to Depreciated original cost

  • Original Cost means the total amount paid to purchase a security, including any transaction charges related to the purchase;

  • Undepreciated Real Estate Assets as of any date means the cost (original cost plus capital improvements) of real estate assets of the Company and its Subsidiaries on such date, before depreciation and amortization, determined on a consolidated basis in accordance with GAAP.

  • Replacement Cost means the cost to repair or rebuild the improvements owned by Lessor at the time of the occurrence to their condition existing immediately prior thereto, including demolition, debris removal and upgrading required by the operation of Applicable Requirements, and without deduction for depreciation.

  • Allowable cost means a cost that complies with all legal requirements that apply to a particular federal education program, including statutes, regulations, guidance, applications, and approved grant awards.