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 171
... rules . The transition rules with respect to the investment tax credit are essentially the same as those for ACRS , except that the binding contract date is December 31 , 1985 , instead of March 1 , 1986. For most utility property , the ...
... rules . The transition rules with respect to the investment tax credit are essentially the same as those for ACRS , except that the binding contract date is December 31 , 1985 , instead of March 1 , 1986. For most utility property , the ...
Page 209
... rules , the following placed - in - service rules will apply : ( 1 ) for property with an ADR midpoint of seven or more years , but less than 20 years ( other than computer - based telephone central office switching equipment ) ...
... rules , the following placed - in - service rules will apply : ( 1 ) for property with an ADR midpoint of seven or more years , but less than 20 years ( other than computer - based telephone central office switching equipment ) ...
Page 229
... RULES FOR INTEREST AND OVERHEADS The The Tax Reform Act of 1986 includes uniform capitalization rules which generally require the capitalization of all indirect costs ( including payroll , sales and property taxes ) incurred in the ...
... RULES FOR INTEREST AND OVERHEADS The The Tax Reform Act of 1986 includes uniform capitalization rules which generally require the capitalization of all indirect costs ( including payroll , sales and property taxes ) incurred in the ...
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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