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 221
... million , is placed in ser- vice in 1993. The plant has an ADR midpoint life of 20 years ( see Rev. Proc . 72-10 ) ... million ( i.e. , [ ( $ 800 million / 15 ) x 1.51 / * 2 ) , and the alternative minimum tax depreciation is $ 30 million ...
... million , is placed in ser- vice in 1993. The plant has an ADR midpoint life of 20 years ( see Rev. Proc . 72-10 ) ... million ( i.e. , [ ( $ 800 million / 15 ) x 1.51 / * 2 ) , and the alternative minimum tax depreciation is $ 30 million ...
Page 234
... million , and $ 12 million of construction costs had actually been incurred by that date . Based on the above facts , " substantial construction " would be deemed to have occurred before March 1 , 1986 , because $ 12 million exceeds $ 10 ...
... million , and $ 12 million of construction costs had actually been incurred by that date . Based on the above facts , " substantial construction " would be deemed to have occurred before March 1 , 1986 , because $ 12 million exceeds $ 10 ...
Page 238
... million on December 31 , 1985 , and unbilled revenues of $ 12 million on December 31 , 1986. The utility's taxable income for the tax year 1986 , thus , includes the $ 10 million of unbilled revenues from 1985 , but does not include the ...
... million on December 31 , 1985 , and unbilled revenues of $ 12 million on December 31 , 1986. The utility's taxable income for the tax year 1986 , thus , includes the $ 10 million of unbilled revenues from 1985 , but does not include the ...
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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