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 307
ECONOMIC DEPRECIATION : MOTIVATION AND A PROTOTYPE MODEL Paul S. Brandon * Division Manager and Robert S. Hisiger * District Manager Bell Communications Research 1. Introduction In 1983 , as divestiture neared , AT & T addressed the ...
ECONOMIC DEPRECIATION : MOTIVATION AND A PROTOTYPE MODEL Paul S. Brandon * Division Manager and Robert S. Hisiger * District Manager Bell Communications Research 1. Introduction In 1983 , as divestiture neared , AT & T addressed the ...
Page 309
... Economic depreciation provides a fresh approach to the life estimation and capital recovery problem . Economic de- preciation is defined simply as the change in the economic value of an asset from one year to the next during its life ...
... Economic depreciation provides a fresh approach to the life estimation and capital recovery problem . Economic de- preciation is defined simply as the change in the economic value of an asset from one year to the next during its life ...
Page 312
... economic equipment lives , and one could use the economic model just to calculate lives . But the model also permits one to calculate the economic value of equipment for each year of its economic life . As mentioned before , value must ...
... economic equipment lives , and one could use the economic model just to calculate lives . But the model also permits one to calculate the economic value of equipment for each year of its economic life . As mentioned before , value must ...
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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