RECOMMENDED STUDY MATERIAL
The first four texts below are available as a gift with a donation to SDP Education Fund. Other resources may be found online, in libraries, or by reaching out directly to the publishers..
Bulletin 125: Statistical Analyses of Industrial Property Retirements
By Robley Winfrey, Iowa State University, 1935, Revised 1967
Bulletin 155: Depreciation of Group Properties
By Robley Winfrey, Iowa State University, 1942
Depreciation Systems
By Frank K. Wolf and W. Chester Fitch, Iowa State University, 1994
Engineering Valuation and Depreciation
By Anson Marston, Robley Winfrey and Jean C. Hempstead, Iowa State University, 1953
ADDITIONAL REFERENCES
Life Analysis of Utility Plant for Depreciation Accounting Purposes by the Simulated Plant Record Method
By Alex E. Bauhan, Presented at National Conference of Electric and Gas Utility Accountants, AGA-EEI, Buffalo, New York, 1947
Forecasting and Management of Technology
By Porter, Roper, Mason, Rossini, and Banks, John Wiley and Sons, NY, 1991
The Estimation of Depreciation
By W. Chester Fitch, Frank K. Wolf, and B. H. Bissinger, Center for Depreciation Studies, Western Michigan University, 1975
Public Utility Depreciation Practices
By Depreciation Subcommittee; NARUC Finance and Technology Committee on Engineering; National Association of Regulatory Utility Commissioners; 1996 www.naruc.org
Introduction to Depreciation for Public Utilities and Other Industries
By American Gas Association (AGA) https://www.aga.org and Edison Electric Institute (EEI) https://www.eei.org, 2013
SDP Code of Ethics and Professional Standards SDP Code of Ethics