Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making ProcessIowa State University., 1981 |
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Page 103
... accounting theory and is generally accepted as a proper cost of service allowance in public utility regulation . From an accounting point of view , depreciation is a measurement of the service capacity of an asset that is consumed ...
... accounting theory and is generally accepted as a proper cost of service allowance in public utility regulation . From an accounting point of view , depreciation is a measurement of the service capacity of an asset that is consumed ...
Page 103
... accounting theory and is generally accepted as a proper cost of service allowance in public utility regulation . From an accounting point of view , depreciation is a measurement of the service capacity of an asset that is consumed ...
... accounting theory and is generally accepted as a proper cost of service allowance in public utility regulation . From an accounting point of view , depreciation is a measurement of the service capacity of an asset that is consumed ...
Page 116
... accounting are higher in the early years and lower in the later years than with flow - through accounting . This is a relationship that is well - known with historical - cost depreciation and one that could be anticipated with price ...
... accounting are higher in the early years and lower in the later years than with flow - through accounting . This is a relationship that is well - known with historical - cost depreciation and one that could be anticipated with price ...
Contents
AN ECONOMISTS | 9 |
SECOND SESSION | 29 |
COMMUNICATIONS AND DEREGULATION ACT OF 1981 IMPACT | 41 |
Copyright | |
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accounting allowed amount asset average banking capital recovery carriers changes coal cogeneration Commissioners competition consumers cost of service customers Davis-Besse debt decision decommissioning deferred income taxes depreciation accrual Depreciation Reserve deregulation determined dividends dollar earnings economic effect electric utilities emission reduction energy equal life group equipment equity ERCS expense facilities Federal FERC filing fuel funds future historical cost historical-cost impact income taxes inflation interest investment investors issue lead-lag study marginal cost method million NARUC natural gas Net Operating Income nuclear offset operating payment Penelec percent period plant price-level depreciation problem procedure production proposed Public Utility purchasing power PURPA rail railroads rate base rate of return ratemaking regulation regulatory result revenue requirements salvage value staff Staggers Act Staggers Rail Act standards tax expenditures telecommunications telephone companies tion unit