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 251
... application of the rate to specific areas with under- used distribution capacity , distribution costs were valued at zero and thus excluded from the marginal cost calculation . As long as these characteristics continued to exist , the ...
... application of the rate to specific areas with under- used distribution capacity , distribution costs were valued at zero and thus excluded from the marginal cost calculation . As long as these characteristics continued to exist , the ...
Page 313
... application of generally accepted accounting principles ( GAAP ) as applied by regulated companies . According to the Addendum , differences in the application of GAAP were only appropriate " when it is clear that the cost will be ...
... application of generally accepted accounting principles ( GAAP ) as applied by regulated companies . According to the Addendum , differences in the application of GAAP were only appropriate " when it is clear that the cost will be ...
Page 314
... Application Three specific criteria must be met for application of Statement No. 71. These criteria , which are set forth in paragraph 5 , are as follows : 1 . 2 . 3 . Rates are established by or are subject to approval by third ...
... Application Three specific criteria must be met for application of Statement No. 71. These criteria , which are set forth in paragraph 5 , are as follows : 1 . 2 . 3 . Rates are established by or are subject to approval by third ...
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