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 362
... effect of variable cost on rates is probably greater than the effect of net assets . Therefore all methods , except the last two , result in decreased rates if a large salvage value is recognized . The first three approaches are ...
... effect of variable cost on rates is probably greater than the effect of net assets . Therefore all methods , except the last two , result in decreased rates if a large salvage value is recognized . The first three approaches are ...
Page 369
... Effect Some costs are recognized as expenses on the basis of a presumed direct association with specific revenue . Although direct cause and effect relationships can seldom be conclusively demonstrated , many costs appear to be related ...
... Effect Some costs are recognized as expenses on the basis of a presumed direct association with specific revenue . Although direct cause and effect relationships can seldom be conclusively demonstrated , many costs appear to be related ...
Page 580
... effect of inflation to date . However , in the lower part of the Statement , the total effect of the current year's inflation is treated as a current year's cost . This has the effect of double counting the first as a current year's ...
... effect of inflation to date . However , in the lower part of the Statement , the total effect of the current year's inflation is treated as a current year's cost . This has the effect of double counting the first as a current year's ...
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