Memorandum: Current recording and reporting of mortality and salvage data, buildings, C.B. Central Office Equipment, multiple private branch exchanges
Institution: | Missouri University of Science and Technology |
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Department: | |
Year: | 1931 |
Record ID: | 1555859 |
Full text PDF: | http://hdl.handle.net/10355/37928 |
"The purpose of this memorandum is to describe the methods and forms to be used in recording currently and reporting annually actual additions and retirements of Buildings, Common Battery Central Office Telephone Equipment, and Multiple Private Branch Exchanges, together with the making of certain periodic estimates of future additions and retirements, final dates of retirement, and probable net salvage at final retirement. All of these data are used in connection with the determination of depreciation rates for the classes of plant mentioned" – Section I. General, page [4].