Cf. Standard Oil Co. of N.J. v. S. Pac. Co. , 268 U.S. 146, 155-56 (1925) (“It is to be borne in mind that value is the thing to be found and that neither cost of reproduction new, nor that less depreciation, is the measure or sole guide.” (citing Minnesota Rate Cases , 230 U.S. 352, 434 (1913)).