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Hokkaido University Collection of Scholarly and Academic Papers >
Graduate School of Public Policy / Faculty of Public Policy >
年報 公共政策学 = Annals, public policy studies >
第18号 >
水道事業における減価償却に関する考察 : 法定耐用年数見直しの検討を中心に
| Title: | 水道事業における減価償却に関する考察 : 法定耐用年数見直しの検討を中心に |
| Other Titles: | Depreciation in water supply businesses : Legal versus actual useful life of
water supply facilities |
| Authors: | 近藤, 絢一1 Browse this author |
| Authors(alt): | Kondo, Junichi1 |
| Keywords: | Depreciation | | water supply businesses | | legal useful life | | actual service life |
| Issue Date: | 31-Mar-2024 |
| Publisher: | 北海道大学公共政策大学院 |
| Journal Title: | 年報 公共政策学 |
| Journal Title(alt): | Annals, Public Policy Studies |
| Volume: | 18 |
| Start Page: | 129 |
| End Page: | 145 |
| Abstract: | This paper examines depreciation in water supply businesses. According to previous studies and data from various organizations, the actual service life of water supply facilities exceeds their legal useful life because of technological innovations, and it is clear that the divergence is particularly large for pipeline facilities. To ensure fair cost allocation and water rates, this paper argue that reviewing legal useful life of water supply facilities before their full-scale renewal periods. |
| Type: | bulletin (article) |
| URI: | http://hdl.handle.net/2115/91835 |
| Appears in Collections: | 年報 公共政策学 = Annals, public policy studies > 第18号
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