Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volumes 24-25Iowa State University., 1985 |
From inside the book
Results 1-3 of 48
Page 300
... allowed to be classified as an " acquisition adjustment " and written - off over periods much shorter than the remaining life of the acquired plant . On the other hand , GAAP generally called for the entire paid cost to be capitalized ...
... allowed to be classified as an " acquisition adjustment " and written - off over periods much shorter than the remaining life of the acquired plant . On the other hand , GAAP generally called for the entire paid cost to be capitalized ...
Page 302
... allowed for rate - making purposes , accounting recognition need not be given to the deferment of taxes if it may reasonably be expected that increased future income taxes , resulting from the earlier deduction of declining- balance ...
... allowed for rate - making purposes , accounting recognition need not be given to the deferment of taxes if it may reasonably be expected that increased future income taxes , resulting from the earlier deduction of declining- balance ...
Page 233
... allowed in rate base or cost of service is deferred and amortized over the recovery period . For example , if $ 120 ... allowed a return on such unamortized costs , the asset should be based on the present value of expected future cash ...
... allowed in rate base or cost of service is deferred and amortized over the recovery period . For example , if $ 120 ... allowed a return on such unamortized costs , the asset should be based on the present value of expected future cash ...
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