The Accounting Treatment of Overhead Construction Costs in Public Utilities
The Accounting Treatment of Overhead Construction Costs in Public Utilities
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In our eReader you can find the full English version of the book. Read The Accounting Treatment of Overhead Construction Costs in Public Utilities Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Accounting Treatment of Overhead Construction Costs in Public Utilities
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To quickly assess the difficulty of the text, read a short excerpt:
This being so, there seem to be two functions which a company should perform, neither of which can be regarded as incidental, although expenditures may be greater for one than for the other. These functions are to supply service to present customers and to extend service to others. Proper ac- counting should aim to show the full cost of performing each of these functions. It follows that in order that the cost of each may be correctly shown, expenses which are, in fact, overhead to both operati...on and construction, should be, in practice, divided between operation and con- struction.
Because of the importance of estimates of the cost of reproduction in the valuation of utility properties and the very general classification by appraisers of certain classes of construction expense as overhead, the term "Construc- tion Overheads" has come to have a more or less gener- ally accepted meaning, not in all respects identical with the accounting definition. In its general acceptance the term includes some items of cost of construction which in practice may be charged directly to specific pieces of con- struction.
What to read after The Accounting Treatment of Overhead Construction Costs in Public Utilities?
You can find similar books in the "Read Also" column, or choose other free books by De Lany Company Andersen to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
This being so, there seem to be two functions which a company should perform, neither of which can be regarded as incidental, although expenditures may be greater for one than for the other. These functions are to supply service to present customers and to extend service to others. Proper ac- counting should aim to show the full cost of performing each of these functions. It follows that in order that the cost of each may be correctly shown, expenses which are, in fact, overhead to both operati...on and construction, should be, in practice, divided between operation and con- struction.
Because of the importance of estimates of the cost of reproduction in the valuation of utility properties and the very general classification by appraisers of certain classes of construction expense as overhead, the term "Construc- tion Overheads" has come to have a more or less gener- ally accepted meaning, not in all respects identical with the accounting definition. In its general acceptance the term includes some items of cost of construction which in practice may be charged directly to specific pieces of con- struction.
What to read after The Accounting Treatment of Overhead Construction Costs in Public Utilities?
You can find similar books in the "Read Also" column, or choose other free books by De Lany Company Andersen to read onlineMoreLess
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