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Page 169
Property typically used by utilities falling into the five - year class under MACRS would include automobiles , light trucks , heavy trucks , nuclear fuel , certain high - tech telephone station equipment , and computer - based ...
Property typically used by utilities falling into the five - year class under MACRS would include automobiles , light trucks , heavy trucks , nuclear fuel , certain high - tech telephone station equipment , and computer - based ...
Page 175
... maintenance of equipment or facil- ities ; utilities such as heat , light and power relat- ing to equipment or ... including basic compensation , overtime pay and benefits ; indirect materials and supplies ; tools and equipment ...
... maintenance of equipment or facil- ities ; utilities such as heat , light and power relat- ing to equipment or ... including basic compensation , overtime pay and benefits ; indirect materials and supplies ; tools and equipment ...
Page 309
For equipment with an active market for used goods , such as automobiles , the economic value can be estimated from prices realized in the resale market . For equipment without resale markets , which is the case for much telephone or ...
For equipment with an active market for used goods , such as automobiles , the economic value can be estimated from prices realized in the resale market . For equipment without resale markets , which is the case for much telephone or ...
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accounting ACRS actions addition adjustment airline allowed alternative minimum amount antitrust apply AT&T basis believe benefits BOCs capacity capital charges cogeneration Commission companies competition Computer construction consumers continue contract corporate cost Court customers decision deferred demand depreciation deregulation determine discussion economic effect electric equipment estimated example excess existing expense facilities federal final forces future income tax increased industry interest investment Iowa issues less liability limited major method million minimum tax natural gas operating percent period pipeline placed plant practices present prior problems production protect purchase question reasonable reduced regulation regulatory reserve result retirement rules serve significant standard supply Tax Reform Act taxable telecommunications telephone transitional United utility vintage