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 33
... issues , the cumbersome and rigid methods of illuminating issues by the use of prefiled expert testimony and cross examination and sometimes quixotic resolution of important issues . The process of establishing avoided cost rates , rate ...
... issues , the cumbersome and rigid methods of illuminating issues by the use of prefiled expert testimony and cross examination and sometimes quixotic resolution of important issues . The process of establishing avoided cost rates , rate ...
Page 307
... Issues Paper . In November , the FASB began holding meetings to discuss accounting and financial reporting issues affecting rate regulated enterprises and the adequacy of FAS No. 71 in view of the issues . Meetings were held on November ...
... Issues Paper . In November , the FASB began holding meetings to discuss accounting and financial reporting issues affecting rate regulated enterprises and the adequacy of FAS No. 71 in view of the issues . Meetings were held on November ...
Page 317
... Issues Paper identified four major issues and reached conclusions regarding these issues . They were as follows : 1. Accounting for abandonments . - Conclusion Abandonment loss related assets should be discounted in recognition of the ...
... Issues Paper identified four major issues and reached conclusions regarding these issues . They were as follows : 1. Accounting for abandonments . - Conclusion Abandonment loss related assets should be discounted in recognition of the ...
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