Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26Iowa State University., 1987 |
From inside the book
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Page 164
... cost of service . Prior to the Tax Reform Act of 1986 , tax accounting was consistent with book accounting ... cost on to the customer . If the company pays the tax , it can either treat the tax as a period cost and recover it in the ...
... cost of service . Prior to the Tax Reform Act of 1986 , tax accounting was consistent with book accounting ... cost on to the customer . If the company pays the tax , it can either treat the tax as a period cost and recover it in the ...
Page 301
... cost . That is , the cost of removal upon retirement is equal to the original cost . At first glance , this relationship seems impossible until one realizes that the removal cost reflects current labor costs while the retired assets cost ...
... cost . That is , the cost of removal upon retirement is equal to the original cost . At first glance , this relationship seems impossible until one realizes that the removal cost reflects current labor costs while the retired assets cost ...
Page 343
... cost of traditional regulation stems from the inability to allocate rate base and joint and common costs between services . Neither accounting nor economics offers any theo- retical basis for selecting a particular cost allocation ...
... cost of traditional regulation stems from the inability to allocate rate base and joint and common costs between services . Neither accounting nor economics offers any theo- retical basis for selecting a particular cost allocation ...
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Common terms and phrases
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