Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volumes 24-25Iowa State University., 1985 |
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Page 302
... Accounting Principles Board ( APB ) , of the American Institute of Certified Public Accountants . The CAP existed ... accounting practice . As a result , the CAP issued pronouncements dealing with accounting principles and procedures ...
... Accounting Principles Board ( APB ) , of the American Institute of Certified Public Accountants . The CAP existed ... accounting practice . As a result , the CAP issued pronouncements dealing with accounting principles and procedures ...
Page 303
... accounting requirements did not conform with GAAP for businesses generally . Accounting requirements not directly related to the rate - making process commonly are imposed on regulated businesses by orders of regulatory authorities ...
... accounting requirements did not conform with GAAP for businesses generally . Accounting requirements not directly related to the rate - making process commonly are imposed on regulated businesses by orders of regulatory authorities ...
Page 123
... accounting separation procedures would be far more intrusive thar . the separate subsidiaries in monitoring the competitive market . Such excessive intrusions may damage the competitive markets by creating uncertainty and interference ...
... accounting separation procedures would be far more intrusive thar . the separate subsidiaries in monitoring the competitive market . Such excessive intrusions may damage the competitive markets by creating uncertainty and interference ...
Contents
First Session Traditional Regulatory Principles | 1 |
Second Session Economic and Regulatory Aspects | 15 |
Recent Experience in a New Form | 25 |
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accounting allocation allowed analysis asset AT&T avoided cost BOCs BUSTER BROWN bypass capacity cash flow charges cogeneration Commission competition consumers contract cost of capital curve customers debt demand depreciation deregulation disallowance discount rate distribution economic effect electric utilities energy equal access equity estimates exchange carriers facilities FASB Federal FERC firm forces of mortality forecast future GAAP Illinois Bell impact incentive income increase industry inflation inter-LATA interexchange interexchange carriers intraLATA intrastate investment Iowa State Regulatory Iowa State University issues local exchange carriers marginal cost natural gas non-utility Northwestern Bell operating percent period pipeline plant problem producers proposed Public Utility purchase rate design ratemaking ratepayers recovery reduced regulation Regulatory Conference result retirement revenue requirement risk supply switched tariff telecommunications telephone companies toll transmission transportation users utility's