Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making ProcessIowa State University., 1981 |
From inside the book
Results 1-3 of 72
Page 355
... asset is sold for more than its estimated salvage value , the gain on the sale effectively reduces net depreciable assets . This decrease in depreciable assets results in a lower depreciation expense in future years . There is thus an ...
... asset is sold for more than its estimated salvage value , the gain on the sale effectively reduces net depreciable assets . This decrease in depreciable assets results in a lower depreciation expense in future years . There is thus an ...
Page 370
... assets , amorti- zation of intangible assets , and allocation of rent and insurance . Systematic and rational allocation of costs may increase assets as product costs or as other asset costs rather than increase expenses immediately ...
... assets , amorti- zation of intangible assets , and allocation of rent and insurance . Systematic and rational allocation of costs may increase assets as product costs or as other asset costs rather than increase expenses immediately ...
Page 579
... assets , provides a partial offset to , or avoidance of , the effects of inflation as it relates to those assets . We do not believe that the mere existence of debt during a year with inflation creates a gain or an addition to income ...
... assets , provides a partial offset to , or avoidance of , the effects of inflation as it relates to those assets . We do not believe that the mere existence of debt during a year with inflation creates a gain or an addition to income ...
Contents
AN ECONOMISTS | 9 |
SECOND SESSION | 29 |
COMMUNICATIONS AND DEREGULATION ACT OF 1981 IMPACT | 41 |
Copyright | |
24 other sections not shown
Other editions - View all
Common terms and phrases
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