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Page 227
In a period when a utility is subject to the AMT ( i.e. , when the alternative minimum tax exceeds the amount of the regular corporate income tax ) , the following entries should be used to record the payment of the alternative minimum ...
In a period when a utility is subject to the AMT ( i.e. , when the alternative minimum tax exceeds the amount of the regular corporate income tax ) , the following entries should be used to record the payment of the alternative minimum ...
Page 228
In a future period , when the regular corporate income tax exceeds the alternative minimum tax , the minimum tax credit can be used to offset the regular corporate income tax ( but only to the extent that the regular corporate income ...
In a future period , when the regular corporate income tax exceeds the alternative minimum tax , the minimum tax credit can be used to offset the regular corporate income tax ( but only to the extent that the regular corporate income ...
Page 233
... production of self - constructed property having either a long class life ( 20 years or more ) or having an esti- mated production period exceeding two years ( one year if the estimated cost of production exceeds $ 1 mil- lion ) .
... production of self - constructed property having either a long class life ( 20 years or more ) or having an esti- mated production period exceeding two years ( one year if the estimated cost of production exceeds $ 1 mil- lion ) .
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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 |