The Depreciation of Factories, Mines and Industrial Undertakings and Their Valuation

actual additions advantage afford allow alterations Andrew Handyside annual applied assessment average rate balance Bills of Sale boilers book value books of account buildings capital account capital value cent charged circumstances compound interest considerable contingencies debentures deduction depreciation rate diminished dividend earnings engines established expenditure for renewals factory fixed plant fixtures freehold goodwill income tax increased interest invested iron joint-stock kind land lease loose plant loss machinery and plant machinery or plant machines manufacture ment minerals monopoly Morleston and Litchurch necessary North British Railway occupier original value outlay paid patent Portable engines preliminary expenses profits proportion purchase purpose railway rate of depreciation rateable value regard removal render rent rental value repairs and renewals reserve fund revenue risk separate shareholders sinking fund sometimes steam steam engines steam hammers tenant term tion trade tramways undertakings valuation wear and tear workshops writing written