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 143
corporate income tax rate occurs between the time the deferred taxes are initially accrued and the time that they reverse and are paid to the government , the accumulated deferred tax balance may be viewed by some to be " overstated ...
corporate income tax rate occurs between the time the deferred taxes are initially accrued and the time that they reverse and are paid to the government , the accumulated deferred tax balance may be viewed by some to be " overstated ...
Page 308
... deferral of revenue ( rather than cost ) for future collection under a phase - in plan , including an equity allowance for carrying costs , if recovery of the deferred amount from the future revenue stream is probable . ( 4 ) Require ...
... deferral of revenue ( rather than cost ) for future collection under a phase - in plan , including an equity allowance for carrying costs , if recovery of the deferred amount from the future revenue stream is probable . ( 4 ) Require ...
Page 310
... deferral of revenue ( rather than cost ) for future collection under a phase - in plan , including an equity allowance for carrying costs , if recovery of the deferred amount from the future revenue stream is probable . ( 4 ) Require ...
... deferral of revenue ( rather than cost ) for future collection under a phase - in plan , including an equity allowance for carrying costs , if recovery of the deferred amount from the future revenue stream is probable . ( 4 ) Require ...
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