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 207
... reserve has been reduced to zero and there is no remaining balance . = It is unclear from the statutory language of the Act itself , whether the Act provisions requiring the normalization of the " excess " in the deferred tax reserve ...
... reserve has been reduced to zero and there is no remaining balance . = It is unclear from the statutory language of the Act itself , whether the Act provisions requiring the normalization of the " excess " in the deferred tax reserve ...
Page 239
... 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 balance ...
... 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 balance ...
Page 302
... reserve increases or decreases from that of the previous depreciation components . Usually , a reserve deficiency is generated by shortening the service life , increasing the negative net salvage factor or a combination of the two ...
... reserve increases or decreases from that of the previous depreciation components . Usually , a reserve deficiency is generated by shortening the service life , increasing the negative net salvage factor or a combination of the two ...
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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