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Page 207
As shown in the table above , additions to the utility's deferred tax reserve in years 1985 through 1989 are computed based on the effective tax rates for those years ( i.e. , 46 % in years 1985 and 1986 , 40 % in year 1987 , and 34 ...
As shown in the table above , additions to the utility's deferred tax reserve in years 1985 through 1989 are computed based on the effective tax rates for those years ( i.e. , 46 % in years 1985 and 1986 , 40 % in year 1987 , and 34 ...
Page 239
The reserve method allowed a current tax deduction for the amount that was necessary to bring the balance in the bad debt reserve account as of the beginning of the year , adjusted for actual bad debt losses and recoveries , to the ...
The reserve method allowed a current tax deduction for the amount that was necessary to bring the balance in the bad debt reserve account as of the beginning of the year , adjusted for actual bad debt losses and recoveries , to the ...
Page 302
There is no built in reserve deficiency to be offset by the long - lived assets in the ELG method . The ELG method has been slow to gain acceptance . It is being used primarily in the communication industry where technology has ...
There is no built in reserve deficiency to be offset by the long - lived assets in the ELG method . The ELG method has been slow to gain acceptance . It is being used primarily in the communication industry where technology has ...
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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 |