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
... 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 with an estimated production ...
... 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 with an estimated production ...
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 ) ...
Page 365
... production limitations is preferable because it achieves ratable production without restraining their ability to produce and sell gas . Of course , under Transco such an approach is unconstitutional . Prorating market demand is ...
... production limitations is preferable because it achieves ratable production without restraining their ability to produce and sell gas . Of course , under Transco such an approach is unconstitutional . Prorating market demand is ...
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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