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 229
... expense item , it was imperative that a thorough sampling of bill payment practices be undertaken . The company ... expense . O & M Expense - Purchased Power This was measured , for both purchases and sales , in the same manner as ...
... expense item , it was imperative that a thorough sampling of bill payment practices be undertaken . The company ... expense . O & M Expense - Purchased Power This was measured , for both purchases and sales , in the same manner as ...
Page 230
... expense recognition per Accounting Research Bulletin ( ARB ) No. 43 which is still applicable as part of the current text of accounting principles . Non - Cash Expenses These were eliminated from total operating expense on the basis ...
... expense recognition per Accounting Research Bulletin ( ARB ) No. 43 which is still applicable as part of the current text of accounting principles . Non - Cash Expenses These were eliminated from total operating expense on the basis ...
Page 370
... expenses immediately , for example , depreciation charged to inventory and costs of self - constructed assets . These costs are later recognized as expenses under the expense recognition principles . Immediate Recognition - Some costs ...
... expenses immediately , for example , depreciation charged to inventory and costs of self - constructed assets . These costs are later recognized as expenses under the expense recognition principles . Immediate Recognition - Some costs ...
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