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Page 158
to provide deferred federal income tax . It is the percentage of the aggregate deferred taxes to aggregate timing differences for which the deferred tax was provided . The limitation applies for both book and ratemaking purposes .
to provide deferred federal income tax . It is the percentage of the aggregate deferred taxes to aggregate timing differences for which the deferred tax was provided . The limitation applies for both book and ratemaking purposes .
Page 205
Under a normalization method of accounting , additions to the utility's deferred tax reserve are made in the early years of an asset's life in order to reflect the deferral of taxes resulting from the difference between the amount of ...
Under a normalization method of accounting , additions to the utility's deferred tax reserve are made in the early years of an asset's life in order to reflect the deferral of taxes resulting from the difference between the amount of ...
Page 207
As shown in the table above , additions to the utility's deferred tax reserve in years 1985 through 1989 are computed based on the effective tax rates for those years ( i.e. , 46 % in years 1985 and 1986 , 40 % in year 1987 , and 34 ...
As shown in the table above , additions to the utility's deferred tax reserve in years 1985 through 1989 are computed based on the effective tax rates for those years ( i.e. , 46 % in years 1985 and 1986 , 40 % in year 1987 , and 34 ...
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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 |