From inside the book
Results 1-3 of 55
Page 176
The Act also requires an allocation of interest expense to certain production activities . Interest paid or incurred during production period must be capitalized if the property produced is either real property ; certain long - lived ...
The Act also requires an allocation of interest expense to certain production activities . Interest paid or incurred during production period must be capitalized if the property produced is either real property ; certain long - lived ...
Page 193
An S & P bond rating represents Standard & Poor's opinion of the likelihood of timely payment of interest and principal . A strong bond rating-- ' AA ' or ' AAA ' , for example-- means that timely payment looks like a dead certainty .
An S & P bond rating represents Standard & Poor's opinion of the likelihood of timely payment of interest and principal . A strong bond rating-- ' AA ' or ' AAA ' , for example-- means that timely payment looks like a dead certainty .
Page 233
Rules for Capitalizing Interest Expense . As explained above , the Tax Reform Act of 1986 requires taxpayers to capitalize the interest expense attributable to the production of self - constructed property having either a long class ...
Rules for Capitalizing Interest Expense . As explained above , the Tax Reform Act of 1986 requires taxpayers to capitalize the interest expense attributable to the production of self - constructed property having either a long class ...
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
Common terms and phrases
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
Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Department |
| Publisher | Iowa State University., 1987 |
| Original from | the University of Michigan |
| Digitized | 26 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |