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 50
... income tax ? Normal by whose definition ? The Wall Street Journal once ... taxes . But not even all exceptions ! Only those that reduce tax liabilities ... income tax base , but that in practice , theoretically pure treatment is not ...
... income tax ? Normal by whose definition ? The Wall Street Journal once ... taxes . But not even all exceptions ! Only those that reduce tax liabilities ... income tax base , but that in practice , theoretically pure treatment is not ...
Page 114
... revenue requirement for income taxes . The income tax rate is assumed to be 50 % . Predictably , the amount of external financing required in the flow- through cases is identical to the external financing required with no income taxes ...
... revenue requirement for income taxes . The income tax rate is assumed to be 50 % . Predictably , the amount of external financing required in the flow- through cases is identical to the external financing required with no income taxes ...
Page 127
... income taxes are included in the revenue requirement model . It can be seen from a comparison of Exhibit 1-8 with Exhibit 1-7 that neither the rate base nor the ... Revenue Requirement = Book Depreciation + Current Income Taxes Thus.
... income taxes are included in the revenue requirement model . It can be seen from a comparison of Exhibit 1-8 with Exhibit 1-7 that neither the rate base nor the ... Revenue Requirement = Book Depreciation + Current Income Taxes Thus.
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