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Page 157
ACCOUNTING AND RATEMAKING IMPLICATIONS OF THE TAX REFORM ACT OF 1986 John P. O'Keefe Vice President , Taxes Duke Power Company I. TAX RATE REDUCTION A. Change [ TRA Sec . 601 amending IRC Sec . 11 ( b ) ] Effective July 1 , 1987 the ...
ACCOUNTING AND RATEMAKING IMPLICATIONS OF THE TAX REFORM ACT OF 1986 John P. O'Keefe Vice President , Taxes Duke Power Company I. TAX RATE REDUCTION A. Change [ TRA Sec . 601 amending IRC Sec . 11 ( b ) ] Effective July 1 , 1987 the ...
Page 391
Discontinuation of Statement 71 : A. B. C. D. E. D. , Accounting for the Affects of the Discontinuation of Statement 71 , was prepared by the staff in April 1986 . E. D. draft required the discontinuation of Statement 71 to be accounted ...
Discontinuation of Statement 71 : A. B. C. D. E. D. , Accounting for the Affects of the Discontinuation of Statement 71 , was prepared by the staff in April 1986 . E. D. draft required the discontinuation of Statement 71 to be accounted ...
Page 432
In the estimation of life in a depreciation study , analyses of accounting records of investments , not field records of property , are proper because we apply the results of the study to the investment in the accounting records .
In the estimation of life in a depreciation study , analyses of accounting records of investments , not field records of property , are proper because we apply the results of the study to the investment in the accounting records .
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Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Department |
| Publisher | Iowa State University., 1987 |
| Original from | the University of Michigan |
| Digitized | 26 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |