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
... 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 personal property ; per- sonal property ...
... 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 personal property ; per- sonal property ...
Page 193
... interest and principal . A strong bond rating-- ' AA ' or ' AAA ' , for example-- means that timely payment looks like a dead certainty . Investors will take a low interest rate on bonds that sport that kind of protection . At ' A ' or ...
... interest and principal . A strong bond rating-- ' AA ' or ' AAA ' , for example-- means that timely payment looks like a dead certainty . Investors will take a low interest rate on bonds that sport that kind of protection . At ' A ' or ...
Page 233
... 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 life ( 20 years or more ) ...
... 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 life ( 20 years or more ) ...
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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