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 329
... future life , but the jump from history to the future requires judgement . Typically the judgement will center on identifying and comparing historical forces of mortality and the resulting service lives with forecasts of future forces ...
... future life , but the jump from history to the future requires judgement . Typically the judgement will center on identifying and comparing historical forces of mortality and the resulting service lives with forecasts of future forces ...
Page 29
... future to provide services to the future consumers may be worth some additional cost in the present . Under GAAP , the depreciation accrual is calculated by dividing the " service cost " by the estimated useful life . The service cost ...
... future to provide services to the future consumers may be worth some additional cost in the present . Under GAAP , the depreciation accrual is calculated by dividing the " service cost " by the estimated useful life . The service cost ...
Page 378
... future additions and retirements for a particular account . These predicted figures are used to calculate a remaining life on the assumption that the future retirements are independent of age . Mathematically it prorates the retirements ...
... future additions and retirements for a particular account . These predicted figures are used to calculate a remaining life on the assumption that the future retirements are independent of age . Mathematically it prorates the retirements ...
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