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 115
... DEPRECIATION REGULATION Next to customer rates and authorized rates of return , utility depreciation probably gets more attention from regulators than any other single part of the regulatory process . Why ? What is there about depreciation ...
... DEPRECIATION REGULATION Next to customer rates and authorized rates of return , utility depreciation probably gets more attention from regulators than any other single part of the regulatory process . Why ? What is there about depreciation ...
Page 300
... depreciation expense as a part of the cost of doing business is an accepted fact . For years many municipal systems ignored depreciation expense and focused on paying off bonds sold to build parts of the system . If the debt service was ...
... depreciation expense as a part of the cost of doing business is an accepted fact . For years many municipal systems ignored depreciation expense and focused on paying off bonds sold to build parts of the system . If the debt service was ...
Page 307
... depreciation , but shortly thereafter , it announced a write - down of $ 7.3 billion , a significant fraction of the value of the assets being transferred . It had become apparent to AT & T that depreciation accruals in the past had not ...
... depreciation , but shortly thereafter , it announced a write - down of $ 7.3 billion , a significant fraction of the value of the assets being transferred . It had become apparent to AT & T that depreciation accruals in the past had not ...
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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