What question did this study set out to answer?

The aim is to evaluate the effectiveness of the original cost procedure in public utility accounting.

March 18, 2026The Accounting Review

Original Cost and Public Utility Regulation.

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Authors

RDRaymond C. Dein

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Implication

This analysis explores the impact of original cost procedures on regulatory functions in public utilities, indicating important implications for accounting practices.

Key Points

The aim is to evaluate the effectiveness of the original cost procedure in public utility accounting.
Review of historical revisions in utility accounting since 1937
Analysis of the original cost procedure's implementation
Evaluation of regulatory needs in utility accounting
The original cost procedure enhances information clarity for regulatory authorities.
Depreciation for public utilities is a universal requirement.
The acquisition adjustment account raises questions regarding periodic write-offs.

Cite This Study

Raymond C. Dein (1949) studied this question.

synapsesocial.com/papers/69ba42dc4e9516ffd37a390a https://doi.org/10.2308/tar-7063526

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Implication

This analysis explores the impact of original cost procedures on regulatory functions in public utilities, indicating important implications for accounting practices.

Original Cost and Public Utility Regulation.

Discussion

Member takes

Implication

Key Points

Cite This Study

Original Cost and Public Utility Regulation.

Discussion

Member takes

Implication

Key Points

Cite This Study

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