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- [6] Types of Utility Rate Bases Under Depreciation Reserve Accounting JOURNAL OF ACCOUNTANCY, 1946, 81 (04): : 350 - 350
- [7] DEPRECIATION AND RATE CONTROL A FURTHER DISCUSSION QUARTERLY JOURNAL OF ECONOMICS, 1916, 30 (03): : 546 - 558
- [9] The depreciation reserve as a measure of actual accrued depreciation JOURNAL OF LAND AND PUBLIC UTILITY ECONOMICS, 1944, 20 (02): : 98 - 100