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 221
... amount is then the difference between the amount of the alternative minimum depreciation ( described above ) and the company's ACRS depreciation deduction used for regular income tax purposes . EXAMPLE : A nuclear generating plant ...
... amount is then the difference between the amount of the alternative minimum depreciation ( described above ) and the company's ACRS depreciation deduction used for regular income tax purposes . EXAMPLE : A nuclear generating plant ...
Page 227
... amount of the minimum tax credit . The balance should be credited to the current federal income taxes payable The deferred federal income tax expense account should be debited with the amount attributed to the timing differences between ...
... amount of the minimum tax credit . The balance should be credited to the current federal income taxes payable The deferred federal income tax expense account should be debited with the amount attributed to the timing differences between ...
Page 228
... amount of the minimum tax credit which will be available to offset the regular corporate income tax in subsequent ... amount of the regular cor- porate income tax ) , to record the payment of federal income tax for the period ( equal to ...
... amount of the minimum tax credit which will be available to offset the regular corporate income tax in subsequent ... amount of the regular cor- porate income tax ) , to record the payment of federal income tax for the period ( equal to ...
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Common terms and phrases
accounting ACRS actions addition adjustment airline allowed alternative minimum amount antitrust apply AT&T basis believe benefits BOCs capacity capital charges cogeneration Commission companies competition Computer construction consumers continue contract corporate cost Court customers decision deferred demand depreciation deregulation determine discussion economic effect electric equipment estimated example excess existing expense facilities federal final forces future income tax increased industry interest investment Iowa issues less liability limited major method million minimum tax natural gas operating percent period pipeline placed plant practices present prior problems production protect purchase question reasonable reduced regulation regulatory reserve result retirement rules serve significant standard supply Tax Reform Act taxable telecommunications telephone transitional United utility vintage
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 |