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 135
... effect of the higher tax rate on capital gains is almost identically offset by the indexation of the base for capital gains taxes . A similar story holds true for the proposed changes in depreciation rules . By itself , the switch from ...
... effect of the higher tax rate on capital gains is almost identically offset by the indexation of the base for capital gains taxes . A similar story holds true for the proposed changes in depreciation rules . By itself , the switch from ...
Page 148
... effect of increasing the interest expense and , when considered in conjunction with the indexed interest deduction discussed later , will increase revenue requirements . Capitalization of Construction Overheads For construction ...
... effect of increasing the interest expense and , when considered in conjunction with the indexed interest deduction discussed later , will increase revenue requirements . Capitalization of Construction Overheads For construction ...
Page 363
... EFFECT JANUARY 1 , 1986 ONE INDEPENDENT WHICH SERVES ITS OWN MARKET AREA AS WELL AS JOINT TOLL , FILED A RATE CASE LAST SUMMER . INCLUDED WAS A SMALL INCREASE IN SHORT HAUL TOLL . IN ANOTHER BELL ATLANTIC JURISDICTION ITORP WENT INTO EFFECT ...
... EFFECT JANUARY 1 , 1986 ONE INDEPENDENT WHICH SERVES ITS OWN MARKET AREA AS WELL AS JOINT TOLL , FILED A RATE CASE LAST SUMMER . INCLUDED WAS A SMALL INCREASE IN SHORT HAUL TOLL . IN ANOTHER BELL ATLANTIC JURISDICTION ITORP WENT INTO EFFECT ...
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