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 29
... factors tending in opposite directions , for they are uncomfortable in the absence of standards for weighing each factor in the balance . The regulatory agency is more flexible . It has a staff that can conduct factual investigations ...
... factors tending in opposite directions , for they are uncomfortable in the absence of standards for weighing each factor in the balance . The regulatory agency is more flexible . It has a staff that can conduct factual investigations ...
Page 302
... factor is changed ( as a result of a new study ) , the theoretical depreciation reserve increases or decreases from that of the previous depreciation components . Usually , a reserve deficiency is generated by shortening the service ...
... factor is changed ( as a result of a new study ) , the theoretical depreciation reserve increases or decreases from that of the previous depreciation components . Usually , a reserve deficiency is generated by shortening the service ...
Page 309
... factors . Internal factors are those factors internal to the company owning the equipment , such as maintenance and operations costs which generally increase with time for the in - place plant item . Conversely , external factors are ...
... factors . Internal factors are those factors internal to the company owning the equipment , such as maintenance and operations costs which generally increase with time for the in - place plant item . Conversely , external factors are ...
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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