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 51
... earnings are subject to regulatory control . While the industry has been substantially deregulated , one player-- AT ... earnings in the interstate business are capped , and we continue to perpetuate rate base rate - of - return ...
... earnings are subject to regulatory control . While the industry has been substantially deregulated , one player-- AT ... earnings in the interstate business are capped , and we continue to perpetuate rate base rate - of - return ...
Page 222
... earnings from allowance for funds used during construction ( AFUDC ) , as well other accruals that are not includible taxable income . Thus , the new tax law , in effect , treats one - half of the earnings from AFUDC as a tax adjustment ...
... earnings from allowance for funds used during construction ( AFUDC ) , as well other accruals that are not includible taxable income . Thus , the new tax law , in effect , treats one - half of the earnings from AFUDC as a tax adjustment ...
Page 223
... earnings are positive or negative amounts . Adjusted current earnings will in- clude items of income or expense such as interest on tax - exempt bonds that are included in computing regular earnings and profits , but are never included ...
... earnings are positive or negative amounts . Adjusted current earnings will in- clude items of income or expense such as interest on tax - exempt bonds that are included in computing regular earnings and profits , but are never included ...
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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