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 309
... Disallowed plant costs - The Exposure Draft should deal with the question of whether the partial disallowance by a regulator of recovery if a cost of a facility in - service should result in immediate write - off of the disallowed cost ...
... Disallowed plant costs - The Exposure Draft should deal with the question of whether the partial disallowance by a regulator of recovery if a cost of a facility in - service should result in immediate write - off of the disallowed cost ...
Page 311
... Disallowed plant costs - The Exposure Draft should deal with the question of whether the partial disallowance by a regulator of recovery if a cost of a facility in - service should result in immediate write - off of the disallowed cost ...
... Disallowed plant costs - The Exposure Draft should deal with the question of whether the partial disallowance by a regulator of recovery if a cost of a facility in - service should result in immediate write - off of the disallowed cost ...
Page 241
... disallowance may become probable prior to the entry of such an order . Would a court called upon to review when a disallowance became probable determine that a loss should have been recorded when an unfavorable prudence audit was filed ...
... disallowance may become probable prior to the entry of such an order . Would a court called upon to review when a disallowance became probable determine that a loss should have been recorded when an unfavorable prudence audit was filed ...
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