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 25
... periods , established under the time period assumption , are of equal purchasing power . In terms of a depreciation discussion the assumption is that the dollars invested in an asset in the first period ( acquisition cost ) and the ...
... periods , established under the time period assumption , are of equal purchasing power . In terms of a depreciation discussion the assumption is that the dollars invested in an asset in the first period ( acquisition cost ) and the ...
Page 204
... period after pipeline becomes subject to $ 284.10 : up to 15 % of firm sales entitlement per existing contract ( Contract demand ) During Second 12 month period : up to 30 % of contract demand . During Third 12 month period : contract ...
... period after pipeline becomes subject to $ 284.10 : up to 15 % of firm sales entitlement per existing contract ( Contract demand ) During Second 12 month period : up to 30 % of contract demand . During Third 12 month period : contract ...
Page 233
... PERIODS , MUST SUCH COSTS BE RECOGNIZED AS A LOSS IN THE CURRENT PERIOD ? Under existing GAAP , if a regulator disallows recovery of all or a portion of costs associated with an abandoned plant , any disallowed portion is written off ...
... PERIODS , MUST SUCH COSTS BE RECOGNIZED AS A LOSS IN THE CURRENT PERIOD ? Under existing GAAP , if a regulator disallows recovery of all or a portion of costs associated with an abandoned plant , any disallowed portion is written off ...
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