Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26Iowa State University., 1987 |
From inside the book
Results 1-3 of 82
Page 165
... result is achieved by grossing up and deferring the initial tax on the receipt of a CIAC and passing the tax depreciation benefits through cost of service . There is a similar result if the company pays the tax and charges it to cost of ...
... result is achieved by grossing up and deferring the initial tax on the receipt of a CIAC and passing the tax depreciation benefits through cost of service . There is a similar result if the company pays the tax and charges it to cost of ...
Page 174
... result from permanent rather than timing differences . In addition , the new Tax Act also pro- vides that investment tax credit carryovers cannot reduce alternative minimum tax liability by more than 25 percent . Originally , as the Tax ...
... result from permanent rather than timing differences . In addition , the new Tax Act also pro- vides that investment tax credit carryovers cannot reduce alternative minimum tax liability by more than 25 percent . Originally , as the Tax ...
Page 374
... result , many gas markets have been lost or would be lost if the price were not permitted to drop . However , many wellhead purchase contracts simply did not contemplate falling prices , and thus made no provision for them . The result ...
... result , many gas markets have been lost or would be lost if the price were not permitted to drop . However , many wellhead purchase contracts simply did not contemplate falling prices , and thus made no provision for them . The result ...
Other editions - View all
Common terms and phrases
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