Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26Iowa State University., 1987 |
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Page 170
... addition , it applies a special nor- malization rule to excess tax reserves resulting from the reduction of the corporate tax rate from 46 per- cent . These excess reserves may not be reduced more rapidly or to a greater extent than ...
... addition , it applies a special nor- malization rule to excess tax reserves resulting from the reduction of the corporate tax rate from 46 per- cent . These excess reserves may not be reduced more rapidly or to a greater extent than ...
Page 211
... addition or improvement to real or personal property begins on the later of ( 1 ) the date on which the addition or improvement is placed in service , or ( 2 ) the date on which the property , with respect to which such addition or ...
... addition or improvement to real or personal property begins on the later of ( 1 ) the date on which the addition or improvement is placed in service , or ( 2 ) the date on which the property , with respect to which such addition or ...
Page 295
In addition , the lower tax rate will result in less deferred taxes , a significant source of internally - generated funds for most water utilities in the past . External funding will be required to replace this lost " cost - free ...
In addition , the lower tax rate will result in less deferred taxes , a significant source of internally - generated funds for most water utilities in the past . External funding will be required to replace this lost " cost - free ...
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accounting ACRS addition adjustment airline allocation allowed alternative minimum tax amount antitrust laws assets AT&T basis benefits BOCs bypass capital recovery carriers cogeneration Commission competition competitors Computer construction consumers corporate income tax cost Court customers December 31 deferred tax depreciation reserve deregulation effect Enron equipment estimated expense facilities federal FERC future impact increased industry inside wire interexchange investment tax credit Iowa State Regulatory issues long distance megawatts method million monopoly natural gas natural monopoly Northern Natural obsolescence operating percent pipeline placed in service plant problems production protect public utility purchase PURPA rate base rate-of-return regulation reduced regular corporate income regulation reserve result retirement revenue SCANA significant social contract supra note survivor curves switching tax liability tax rate Tax Reform Act taxpayer telecommunications telephone companies Texas Transco transitional rules transmission utility's vintage