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Friday, April 24, 2020 | History

2 edition of Railroad valuation and fair return found in the catalog.

Railroad valuation and fair return

Shao-tseМ‚ng Wu

Railroad valuation and fair return

a study of the basis, rate, and related problems of fair return for American railroads

by Shao-tseМ‚ng Wu

  • 290 Want to read
  • 35 Currently reading

Published by University of Pennsylvania press in Philadelphia .
Written in English

  • United States.
    • Subjects:
    • Railroads -- Valuation.,
    • Railroads -- Freight -- Rates.,
    • Railroads and state -- United States.,
    • Railroads -- United States.

    • Edition Notes

      Statementby Shao-Tseng Wu ... with a foreword by Emory R. Johnson ...
      LC ClassificationsHE1071 .W8 1930a
      The Physical Object
      Paginationxxiv, 233 p.
      Number of Pages233
      ID Numbers
      Open LibraryOL6749774M
      LC Control Number30028952

      The Lehigh Valley Railroad Company was incorporated in Pennsylvania as the Delaware, Lehigh, Schuylkill and Susquehanna Railroad Company on Ap , the name being changed on Jan. 7, It was one of the major anthracite railroads and formed a secondary trunk line between Jersey City, N.J., and Buffalo, N.Y.

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Railroad valuation and fair return by Shao-tseМ‚ng Wu Download PDF EPUB FB2

Railroad Valuation and Fair Return A Study of the Basis, Rate, and Related Problems of Fair Return for American Railroads Shao-Tseng Wu. Foreword by Emory R. Johnson. pages | 6 x 9 | 4 charts Ebook | ISBN | Buy from De Gruyter $ | € | £ Get this from a library.

Railroad valuation and fair return; a study of the basis, rate, and related problems of fair return for American railroads. [Shao-tsêng Wu]. The Federal Valuation of the Railroads in the United States: A Report Submitted by the Committee on Railroad Securities of the Investment Bankers Association of America Author Investment Bankers Association of America.

planning, etc.). A valuation prepared for one purpose is not necessarily useful for another. The Standard of Value The standard of value is an important legal concept that must be addressed in every valuation assign-ment.

“Fair market value,” most commonly used in tax matters, is the most familiar standard of Size: KB. VALUATION OF RAILROAD RIGHT OF WAY. RECOMMENDATIONS SUMMARY. The Federal Transit Administration (FTA) should the following when a grantee is evaluate return for an in-kind contribution of property already owned to the project.

Ownership of such context of the required valuation of a railroad corridor. Some of them are stories and picture books, others are guides from the railroad companies to employees, manuals, train listings and other textbooks on locomotives with technical documents and plates.

The most popular book found is The Official Guide to the Railway. Most important recent railroad valuation case 3. A textbook on valuation issues, whether you agree with the results or not 4.

Not a Section case, but the same issues would arise in a Section valuation case 5. Under the Valuation Act ofthe Interstate Commerce Commission (ICC) used these maps to help evaluate railroad corporate property.

This valuation was used as a basis for fixing rates that would yield a reasonable profit to the railroads. Railroad companies prepared these maps and forwarded them to the ICC. Net Liquidation Valuation.

A standard tool to determine an all-encompassing collateral value of assets constructed on a railroad right-of-way is to perform a Net Liquidation Valuation (NLV). An NLV includes gross value and removal or restoration expenses of all railroad assets located within the right-of-way.

If you can't find a market for land with RR siding available, then the "most probable" value will more than likely be just land value with no additional value afforded to the rail siding. Some heavy industrial users still require RR siding or spur tracks, however the great majority of the rail accessed industrial sites in our area have become.

Full text of "Railroad valuation by the Interstate commerce commission" See other formats. Use the valuation tables set forth in IRS PublicationsActuarial Values (Book Aleph), andActuarial Values (Book Beth).

Both of these publications provide tables containing actuarial factors to be used in determining the present value of an annuity, an interest for life or for a term of years, or a remainder or reversionary interest.

Price-To-Book Ratio - P/B Ratio: The price-to-book ratio (P/B Ratio) is a ratio used to compare a stock's market value to Railroad valuation and fair return book book value. It Railroad valuation and fair return book calculated by dividing the current closing price of. The argu- ment for such allowance is not to be found in the Court's opinion; yet the idea is not a new one.

Railroad men have contended that in the case of the abandonment of perma- nent structures, made necessary by "progress in the arts," the cost of the discarded property should be considered as the "cost.

There is an easier way to gauge value. Price-to-book value (P/B) is the ratio of the market value of a company's shares (share price) over its book value of equity.

The book value of equity, in Author: Ben Mcclure. Revenue Adequacy. Return on investment shall be calculated for the railroad entity as a whole, rather than for individual railroad companies.

Transactions with others or reclassifications between railroad-related and nonrailroad-related status are to be recorded at fair market value. The net investment base shall. SinceBookFinder has made it easy to find any book at the best price. Whether you want the cheapest reading copy or a specific collectible edition, with BookFinder, you'll find just the right book.

searches the inventories of overbooksellers worldwide, accessing millions of books in just one simple step. Assessment Procedures for the Valuation of Public Utility and Railroad Property in the State of Alabama.

(1) PURPOSE - This rule is issued pursuant to authority contained in § Fair market value. The price which property will bring at a fair voluntary sale (§ (12). return and determine the unitary market value of the. Photo CC Kecko via Flickr The railroad company may appear to know everything about the corridor, including the value of the property.

But before entering into negotiations with the railroad, conduct your own initial corridor research to determine its physical and legal components. You will first need to determine what needs to be bought, as corridor acquisition.

Typically, fair value is the current price for which an asset could be sold on the open market. Book value usually represents the actual price that the owner paid for the asset.

The two prices may or may not match, depending on the type of asset. The difference between the book value and fair value is a potential profit or loss. The commonly used methods of valuation can be grouped into one of three general approaches, as follows: 1.

Asset Based Approach a. Book Value Method b. Adjusted Net Asset Method Fair Market Book Value Ref Adjustment Value Current Assets: Cash and Cash Equivalents $ 1, 1 $ (,) $File Size: KB.

Batimore & Ohio Railroad Valuation Maps CT&V Branch (Cleveland) courtesy of Howard Speidel: B&_B_ST: PDF DjVu B&_A_ST: PDF DjVu courtesy National Archives and Records Administration. Railroad operating property valuation, State of Illinois: Appraisal report [Arthur A Schoenwald] on *FREE* shipping on qualifying : Arthur A Schoenwald.

The principal of Main Line has been conducting railroad valuation studies for over twenty years. Prior to founding Main Line, the principal was part of Day & Zimmermann’s (TAD Associates) rail valuation group.

Among such valuation studies completed while at Day & Zimmermann were the valuations of the Penn Central, Reading, Rock Island, and. In this article, I will attempt to determine the fair value of the following major railroad companies: Canadian National Railway (CNI), Canadian Pacific Railway (CP) and Norfolk Southern Corp (NSC).

The financial and fundamental information for the companies mentioned above are shown in table that follows:Author: The Ethical Investor.

The book value of an asset is its original purchase cost, adjusted for any subsequent changes, such as for impairment or depreciation. Market value is the price that could be obtained by selling an asset on a competitive, open market.

There is nearly always a disparity between book value and market value, since the first is a recorded historical cost and the. The Market to Book ratio (also called the Price to Book ratio), is a financial valuation metric used to evaluate a company’s current market value relative to its book value.

The market value is the current stock price of all outstanding shares (i.e. the price that the. Earnings Multilple Approach to Valuation One of the quickest ways to check how highly valued a stock is, is to look at its price-to-earnings ratio (P/E), also known as an earnings multiple.

The earnings multiple is the stock price divided by earnings per share (EPS), and the units are expressed in years- how many years of those earnings it. The book value approach to business valuation is not adequate for most small businesses.

It is a good way to value companies which have significant assets. Book value might also be a good approach if a company has particularly low profits. For example, let’s say a company has only $10, in profits and little growth, but it is sitting on $1.

The central coordinating and research agency of the North American rail industry. It deals with matters of common concern to member roads; operations, hardware standardization, regulatory matters research, safety, forecasts, finance, etc.

It is dedicated to the standardization of processes and progress of the rail transportation industry. Under the fair value method, you book as income unrealized gains and losses to shares you plan to trade within a year.

If you classify the shares as available-for-sale -- meaning you will probably hold them for at least a year -- you can instead choose to book unrealized gains and losses to “other comprehensive income,” a portion of owner’s equity.

Valuation Methods. First, there is the Capitalization Method, which looks at the rate of return on the buyer’s money in something risk-free and then adds a.

Caroline may deduct this amount, provided that she files Form with her tax return. It’s a good idea for you to photograph any items you donate as additional proof of their condition in case any questions come up later with the IRS.

Online valuation guides. Some well-known nonprofits have created value guides for clothing and household goods. The Valuation Act is a United States federal law that required the Interstate Commerce Commission (ICC) to assess the value of railroad property.

This information would be used to set rates for the transport of freight. The Little Book of Valuation: How to Value a Company, Pick a Stock, and Profit by Aswath Damodaran How do you determine if a stock is overpriced or a bargain.

NYU finance professor Aswath Damodaran explains. “There are dozens of valuation models but only two valuation approaches: intrinsic and relative The intrinsic value of an. Now A sees that the Weighted Average Cost of Capital of Company X is 10% and the return on capital at the end of the period is 9%, The return on capital of 9% is lower than the WACC of 10%, A decides against investing in this company X as the value he will get after investing into the company is less than the weighted average cost of capital.

Assume that the tangible business assets (office space, supplies, equipment) a fair return of 10% and assume that goodwill is capitalized at a rate of 20%.

Answer. Under most modern equitable distribution statutes, Bert is entitled to half the value of the practice as of. Valuation maps are about 2 feet by five feet and cover one mile showing all tracks and railroad owned buildings, all customers who had their own sidings. They are fabulous.

Even though they are old, the railroad tracks didn't change much until the 's and they were often kept up to date. So I wanted to get Paul the relevant valuation maps. This is not the only way to calculate fair value. You may want to project out 10 years or 3 years instead of 5.

Maybe for a stock like facebook you demand a return of 25% a year instead of 15% a year. security, the carrying value assigned to the available-for-sale security should be a. its original cost. its fair value at the date of the transfer. the lower of its original cost or its fair value at the date of the transfer.

the higher of its original cost or its fair value at the date of the transfer. While the standard of value is similar for book and tax purposes, to the extent an asset is valuable to a market participant it must be recorded at fair value for book purposes.

Therefore, in certain situations, the valuation may encompass defensive assets and assets that may not be used by the acquirer.Property Maps.

For a map showing CSX's rail transportation system, see the CSX System Map. Railroad Valuation Maps: CSX Employees: Use the Internal Request Form. Customers/External Requests: Complete the Valuation Map Reproduction Request Form.

Include the billing address on the request. Provide city/county and state, along with one of the.One of the simplest methods of calculating goodwill for a small business is by subtracting the fair market value of its net identifiable assets from the price paid for the acquired business. Goodwill is an intangible asset that arises when a business is acquired by another.

The purchase price of a business often exceeds its book value/5(48).