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 115
... expense or funny money . A check does not have to be cut each year to pay for depreciation expenses as it does for maintenance and other expenses . For this reason , some say depreciation is not a real expense . Also , it is one that ...
... expense or funny money . A check does not have to be cut each year to pay for depreciation expenses as it does for maintenance and other expenses . For this reason , some say depreciation is not a real expense . Also , it is one that ...
Page 232
CONSTRUCTION COSTS PRIOR LAW PRESENT LAW Interest Expense Capitalize ( subject to special rules ) Administrative and Expense Capitalize Insurance Expenses Employee benefits Expense Capitalize Allocable Portion of Expense Capitalize ...
CONSTRUCTION COSTS PRIOR LAW PRESENT LAW Interest Expense Capitalize ( subject to special rules ) Administrative and Expense Capitalize Insurance Expenses Employee benefits Expense Capitalize Allocable Portion of Expense Capitalize ...
Page 300
... expense as a part of the cost of doing business is an accepted fact . For years many municipal systems ignored depreciation expense and focused on paying off bonds sold to build parts of the system . If the debt service was low or had ...
... expense as a part of the cost of doing business is an accepted fact . For years many municipal systems ignored depreciation expense and focused on paying off bonds sold to build parts of the system . If the debt service was low or had ...
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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