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 205
... method of accounting with respect to any of its assets . The " average rate assumption method " works in the following manner . Under a normalization method of accounting , additions to the utility's deferred tax reserve are made in the ...
... method of accounting with respect to any of its assets . The " average rate assumption method " works in the following manner . Under a normalization method of accounting , additions to the utility's deferred tax reserve are made in the ...
Page 301
... methods are available as a guide to the estimate of the average or remaining service life . Two major study methods , ( 1 ) the actuarial or retirement rate method and ( 2 ) the simulated plant balance method , are well suited for ...
... methods are available as a guide to the estimate of the average or remaining service life . Two major study methods , ( 1 ) the actuarial or retirement rate method and ( 2 ) the simulated plant balance method , are well suited for ...
Page 302
... method is considered superior to the ASL method in the timing of the asset cost recovery . The ASL assumes that the early or infant retirement deficiencies will be offset by assets which last more than the average service life . The ELG ...
... method is considered superior to the ASL method in the timing of the asset cost recovery . The ASL assumes that the early or infant retirement deficiencies will be offset by assets which last more than the average service life . The ELG ...
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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