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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Results 1-3 of 80
Page 26
years many methods of arriving at the annual depreciation charge have been developed . Each of these methods provides a different amount of depreciation to be used in the matching process , thus each method results in a different amount ...
years many methods of arriving at the annual depreciation charge have been developed . Each of these methods provides a different amount of depreciation to be used in the matching process , thus each method results in a different amount ...
Page 23
DEPRECIATION : SOME DEPRECIATING COMMENTS William R. Welke Professor and Chairman Department of Accountancy Western Michigan University Whenever an accountant is asked to discuss the subject of depreciation , the usual response is " Why ...
DEPRECIATION : SOME DEPRECIATING COMMENTS William R. Welke Professor and Chairman Department of Accountancy Western Michigan University Whenever an accountant is asked to discuss the subject of depreciation , the usual response is " Why ...
Page 30
... depreciation process to automatically take care of this problem is too much to ask . The magnitude of the future removal costs is too great to remain part of the depreciation accrual . In summary , one should return to the questions ...
... depreciation process to automatically take care of this problem is too much to ask . The magnitude of the future removal costs is too great to remain part of the depreciation accrual . In summary , one should return to the questions ...
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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Common terms and phrases
accounting additional allowed alternative amount analysis applied asset associated assume basis Bell benefits bypass called capacity capital carriers charges Commission Communications companies competition concern considered construction continue contract cost curve customers debt demand depreciation determine discount discussed distribution economic effect efficient electric energy equal equity estimates example exchange existing expected facilities FERC firm forces forecast future going important income increase industry interest investment Iowa issues loss lower major marginal method natural gas operating percent period pipeline plant present problem producers proposed Public purchase question reasonable recovery reduced regulation regulatory response result retirement risk separate serve standard supply telephone term toll transmission transportation unit users utility