Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making ProcessIowa State University., 1979 |
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Page 264
... vintage whose life is shorter than the average life of the vintage are under accrued at retirement . This must be compensated for by items retiring beyond vintage average life . This shortcoming , coupled with increasing obsolescence ...
... vintage whose life is shorter than the average life of the vintage are under accrued at retirement . This must be compensated for by items retiring beyond vintage average life . This shortcoming , coupled with increasing obsolescence ...
Page 366
... vintage records and are able to price retirements at the actual average unit cost of each property unit in the year ... vintage using survivor curves developed from depreciation studies . These theoretical vintage balances can then be ...
... vintage records and are able to price retirements at the actual average unit cost of each property unit in the year ... vintage using survivor curves developed from depreciation studies . These theoretical vintage balances can then be ...
Page 381
... vintage . For those prop- erties for which Handy - Whitman numbers are not published , other published index numbers were applied . Underground Storage , LNG and SNG plants for example , were costed on the basis of the Nelson Refinery ...
... vintage . For those prop- erties for which Handy - Whitman numbers are not published , other published index numbers were applied . Underground Storage , LNG and SNG plants for example , were costed on the basis of the Nelson Refinery ...
Contents
ANTITRUST AND THE REGULATED UTILITY | 189 |
TWELFTH SESSION Accounting for the Back | 217 |
ACCOUNTING FOR THE BACK END COSTS OF | 238 |
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accounting AFUDC agencies annual antitrust laws basis Bell Canada bulk power calculated capacity capital recovery cash flow changes commissioners common carrier competition construction consumers cost of removal Court customers CWIP decision decommissioning demand depreciation expense depreciation rates depreciation reserve developed earnings effect electric utility energy engineering economics equity estimated facilities factors Federal Power Act FERC fuel cycle funds future historical cost impact income tax industry inflation interconnection investment investors issue load forecasts load management method National Energy Act natural gas nuclear fuel nuclear fuel cycle operating original cost plant power pools price discrimination price squeeze problems proposed public interest public utility PURPA rate base rate increase ratemaking ratio reactor recognize regulation Regulatory Commission replacement cost reserve result retirement revenue requirements role salvage spent fuel staff storage telephone companies terminal equipment tion utility's wholesale rate