1987-03-22, English, Article, Journal or magazine article, Book edition: Adequate depreciation rates for electric cooperatives. Ferguson, John S.

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Physical Description
  • table (REA borrowers book reserve ratio and depreciation rate as of Dec. 31, 1984)
  • graph REA electric distribution borrowers book reserve ratio by state.
  • graph REA electric distribution borrowers book reserve ratio - sample.
  • table Mortality characteristics.
  • Magazine/​Journal article
Published
  • National Rural Electric Cooperative Association, 1987 Spring
Language
  • English

Edition details

Title
  • Adequate depreciation rates for electric cooperatives.
Appears In
  • Management Quarterly, v28, no.n1, 1987 Spring, p21(8) (ISSN: 0025-1860)
Author
  • Ferguson, John S.
Published
  • National Rural Electric Cooperative Association, 1987 Spring
Physical Description
  • table (REA borrowers book reserve ratio and depreciation rate as of Dec. 31, 1984)
  • graph REA electric distribution borrowers book reserve ratio by state.
  • graph REA electric distribution borrowers book reserve ratio - sample.
  • table Mortality characteristics.
  • Magazine/​Journal article
Subjects
Target Audience
  • Trade
Summary
  • Guidelines for evaluating depreciation rates and for determining the adequacy of the rates used by an electric cooperative are discussed. Rural Electrification Administration (REA) borrowers who select depreciation rates using REA guidelines may be using rates that are too low. As a result, book reserve will be too low and customers will not be paying for all of the costs incurred in providing service. The REA guidelines are flawed because they assume that the average age of retired items is the same as the average age of surviving ones.
Notes
  • table (REA borrowers book reserve ratio and depreciation rate as of Dec. 31, 1984)
  • graph REA electric distribution borrowers book reserve ratio by state.
  • graph REA electric distribution borrowers book reserve ratio - sample.
  • table Mortality characteristics.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
Identifier
  • 5247831

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Some editions of the publication "Management quarterly (Washington, D.C.)" are available from these libraries. The edition containing this article ( v28, n1, 1987 Spring, p21(8) ) may not be available:

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These 13 locations in All:

Library Access Call number(s) Formats held Language
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 000522965; Full Text Available; ProQuest Central New Platform - Available from 1987 until 2010 Periodical; Journal, magazine, other English
Collie Shire Council. Collie Public Library. Open to the public Periodical; Journal, magazine, other English
CSIRO. Library Services. Not open to the public 374978; Online access. Available for document delivery. Restrictions apply.; 1987- Periodical; Journal, magazine, other English
Cumberland Council. Auburn Library. Open to the public Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
Griffith University. Griffith University Library. Open to the public .b13612608; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
Plantagenet Shire Council Libraries. Mount Barker Library. Open to the public Periodical; Journal, magazine, other English
QLD Dept of Environment and Heritage Protection. EHP Library Services. May not be open to the public QDEH19340; Internet Periodical; Journal, magazine, other English
Shellharbour City Council. Shellharbour City Library Service. Open to the public Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
St Vincent's Hospital (Sydney). Walter McGrath Library. Not open to the public (EbpS)ebs777181; held Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public Online access. Not available for document delivery Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library. Open to the public 507150; Online version, 404355 Periodical; Journal, magazine, other English
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These 7 locations in New South Wales:

Library Access Call number(s) Formats held Language
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 000522965; Full Text Available; ProQuest Central New Platform - Available from 1987 until 2010 Periodical; Journal, magazine, other English
Cumberland Council. Auburn Library. Open to the public Periodical; Journal, magazine, other English
Shellharbour City Council. Shellharbour City Library Service. Open to the public Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
St Vincent's Hospital (Sydney). Walter McGrath Library. Not open to the public (EbpS)ebs777181; held Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public Online access. Not available for document delivery Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library. Open to the public 507150; Online version, 404355 Periodical; Journal, magazine, other English
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These 2 locations in Queensland:

Library Access Call number(s) Formats held Language
Griffith University. Griffith University Library. Open to the public .b13612608; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
QLD Dept of Environment and Heritage Protection. EHP Library Services. May not be open to the public QDEH19340; Internet Periodical; Journal, magazine, other English
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Library Access Call number(s) Formats held Language
CSIRO. Library Services. Not open to the public 374978; Online access. Available for document delivery. Restrictions apply.; 1987- Periodical; Journal, magazine, other English
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