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 278
... amounts in terms of the dollars of the net salvage study year . In cases where the historical gross salvage data was inadequate , the gross salvage dollar amount was based on the estimated physical quantity of salvageable material in ...
... amounts in terms of the dollars of the net salvage study year . In cases where the historical gross salvage data was inadequate , the gross salvage dollar amount was based on the estimated physical quantity of salvageable material in ...
Page 279
... amounts were then restated to the equivalent single year of retirement . The gross salvage and cost of retiring ... amount . Estimation of Net Salvage Percentages The restated gross salvage and cost of retiring amounts were reviewed ...
... amounts were then restated to the equivalent single year of retirement . The gross salvage and cost of retiring ... amount . Estimation of Net Salvage Percentages The restated gross salvage and cost of retiring amounts were reviewed ...
Page 26
... amount retained will equal the amount of the depreci- ation expense for the period . In effect , the entity has then recovered some of the capital invested in the assets being depreciated . Since depreciation is defined as a method of ...
... amount retained will equal the amount of the depreci- ation expense for the period . In effect , the entity has then recovered some of the capital invested in the assets being depreciated . Since depreciation is defined as a method of ...
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