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 176
... estimated production period in excess of one year if the estimated cost of production exceeds $ 1,000,000 . The determination of the amount of debt that is treated as incurred or continued to finance production is based on the amount of ...
... estimated production period in excess of one year if the estimated cost of production exceeds $ 1,000,000 . The determination of the amount of debt that is treated as incurred or continued to finance production is based on the amount of ...
Page 213
... Estimated Tax Payments . In general , a corporation calculates its estimated tax payments by determining its expected regular tax liability for the current tax year , less any allowable tax credits . Any underpayment of corporate ...
... Estimated Tax Payments . In general , a corporation calculates its estimated tax payments by determining its expected regular tax liability for the current tax year , less any allowable tax credits . Any underpayment of corporate ...
Page 234
... estimated costs of construction , or ( ii ) the greater of $ 10 million or 2 percent of the total estimated costs of construction ( by reference to a reasonable estimate made on or before March 1 , 1986 ) , was incurred before March 1 ...
... estimated costs of construction , or ( ii ) the greater of $ 10 million or 2 percent of the total estimated costs of construction ( by reference to a reasonable estimate made on or before March 1 , 1986 ) , was incurred before March 1 ...
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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