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 118
... Balance Sheet requires an appropriate recognition of assets and liabilities that do not change in dollar amount due to a change in the price level . This is achieved by classifying each statement item as either monetary or nonmonetary ...
... Balance Sheet requires an appropriate recognition of assets and liabilities that do not change in dollar amount due to a change in the price level . This is achieved by classifying each statement item as either monetary or nonmonetary ...
Page 123
... Balance Sheet and inconsistent reporting between the Balance Sheet and the Income Statement . Some form of comprehensive current - cost accounting is required with the adoption of price - level depreciation for ratemaking and accounting ...
... Balance Sheet and inconsistent reporting between the Balance Sheet and the Income Statement . Some form of comprehensive current - cost accounting is required with the adoption of price - level depreciation for ratemaking and accounting ...
Page 225
... balance sheet method equates asset accounts to funds required by the company and liability accounts to funds ... balance sheet approach may 2 / Not to be confused with compensating bank balances which are similar but usually of a much ...
... balance sheet method equates asset accounts to funds required by the company and liability accounts to funds ... balance sheet approach may 2 / Not to be confused with compensating bank balances which are similar but usually of a much ...
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