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 157
... effect for calendar year 1987. [ Actually 39.95 percent ( 181/365 x 46 % + 184/365 x 34 % ) or ( 22.81 + 17.14 ) ] IRC Sec . 15 ( a ) B. Accounting Issues 1 ) Provide for Federal income tax at 40 percent effective January 1 , 1987 and ...
... effect for calendar year 1987. [ Actually 39.95 percent ( 181/365 x 46 % + 184/365 x 34 % ) or ( 22.81 + 17.14 ) ] IRC Sec . 15 ( a ) B. Accounting Issues 1 ) Provide for Federal income tax at 40 percent effective January 1 , 1987 and ...
Page 437
... effect on successive vintages of our estimate of obsolescence in 1950. The onset of obsolescence occurs year by year and later vintages are affected at earlier ages , even if Our initial estimate is unchanged . An example will ...
... effect on successive vintages of our estimate of obsolescence in 1950. The onset of obsolescence occurs year by year and later vintages are affected at earlier ages , even if Our initial estimate is unchanged . An example will ...
Page 439
... effect of constant as a function of age obsolescence which changes at vintage . obsolescence changes ? adding deterioration held ( as shown in Figure 5 ) to an age from vintage to % Surviving 100 80 60 15-81 " ዓ 11-4 40 20- 10 16 20 25 ...
... effect of constant as a function of age obsolescence which changes at vintage . obsolescence changes ? adding deterioration held ( as shown in Figure 5 ) to an age from vintage to % Surviving 100 80 60 15-81 " ዓ 11-4 40 20- 10 16 20 25 ...
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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