@article{oai:tiu-tijc.repo.nii.ac.jp:00000104,
 author = {会田, 富士朗 and Aida, Fujio},
 journal = {研究紀要, Bulletin of Tsukuba International University},
 month = {Mar},
 note = {In this article, we have examined the relationship between capital maintenance and rate-making. Then, we have found out that the water supply fee should be based on the replacement cost, because the historical cost accounting cannot achieve physical capital maintenance. Therefore, the form of financial statements should be reformed., 6, KJ00004011032, P},
 pages = {25--33},
 title = {地方公営企業における資本維持と料金},
 volume = {6},
 year = {2000},
 yomi = {アイダ, フジオ}
}