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 118
... base ) grew only about 3 % and 2 % respectively . In contrast , C & P's plant in service increased 9 % in 1976 , but net plant grew over 10 % . If the base upon which a company is allowed to earn is growing at a slow rate , it follows ...
... base ) grew only about 3 % and 2 % respectively . In contrast , C & P's plant in service increased 9 % in 1976 , but net plant grew over 10 % . If the base upon which a company is allowed to earn is growing at a slow rate , it follows ...
Page 139
... base items or expenses . Nor can testimony and exhibits regarding every expense and rate base item be reviewed at the time a general rate case filing is made . All that can be expected is that the filing utility provide reassonable ...
... base items or expenses . Nor can testimony and exhibits regarding every expense and rate base item be reviewed at the time a general rate case filing is made . All that can be expected is that the filing utility provide reassonable ...
Page 343
... base and joint and common costs between services . Neither accounting nor economics offers any theo- retical basis for selecting a particular cost allocation . Since various cost allocations favor different parties , this is a source of ...
... base and joint and common costs between services . Neither accounting nor economics offers any theo- retical basis for selecting a particular cost allocation . Since various cost allocations favor different parties , this is a source of ...
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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