What question did this study set out to answer?

To evaluate the complexities surrounding the determination of original construction costs in utility companies.

March 18, 2026The Accounting Review

Some Issues Involved in 'Original Cost'

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Authors

PCPrickett Carter

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Implication

This analysis highlights accounting challenges in determining construction costs for utility companies, suggesting implications for financial transparency.

Key Points

To evaluate the complexities surrounding the determination of original construction costs in utility companies.
Examined historical context of accounting systems for utility companies.
Analyzed regulatory requirements related to property cost recording.
Evaluated impacts of price stability on capital expenditure calculations.
Found a movement to reassess accounting practices post-1929 stock market crash.
Identified stringent requirements for public utility accounting systems.
Noted that current cost provisions could yield similar outcomes if prices are stable.

Cite This Study

Prickett Carter (1945) studied this question.

synapsesocial.com/papers/69ba421b4e9516ffd37a204f https://doi.org/10.2308/tar-7037416

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Implication

This analysis highlights accounting challenges in determining construction costs for utility companies, suggesting implications for financial transparency.

Some Issues Involved in 'Original Cost'

Discussion

Member takes

Implication

Key Points

Cite This Study

Some Issues Involved in 'Original Cost'

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider