Premium
Asset assessment must be inclusive
Publication year - 1981
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.1981.tb04709.x
Subject(s) - capitalization , valuation (finance) , net asset value , asset (computer security) , business , actuarial science , economics , finance , computer science , philosophy , linguistics , computer security
The Supreme Court of Connecticut held that the capitalization of net income was an appropriate method for valuation of forest land owned by a private water company in order to determine its current use, yet that it was incorrect to base valuation solely on the value of one component asset, where more than one asset contributed to income production.