Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volumes 13-16Iowa State University., 1974 |
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Page 177
... basis . The Exposure Draft and Statement No. 3 have both been written on the basis that the accumulated depreciation should be related and allo- cated to each property unit and should be restated using the same factor by which the ...
... basis . The Exposure Draft and Statement No. 3 have both been written on the basis that the accumulated depreciation should be related and allo- cated to each property unit and should be restated using the same factor by which the ...
Page 178
... basis is 10 % while it is 8 % ( $ 823 $ 10,240 ) on a price level basis . 3. Allocate Book Reserve to Vintage Year If the book depreciation reserve is allocated to each plant vin- tage , each portion allocated can then be trended from ...
... basis is 10 % while it is 8 % ( $ 823 $ 10,240 ) on a price level basis . 3. Allocate Book Reserve to Vintage Year If the book depreciation reserve is allocated to each plant vin- tage , each portion allocated can then be trended from ...
Page 205
... BASIS The attached cases have been developed to show the impact of price level adjustments on utilities that are regulated on an historical cost basis . Three cases are shown : CASE A This case sets out the financial statements on an ...
... BASIS The attached cases have been developed to show the impact of price level adjustments on utilities that are regulated on an historical cost basis . Three cases are shown : CASE A This case sets out the financial statements on an ...
Contents
12 | 39 |
25 | 45 |
DIVERGENT VIEWS WITHIN THE TELECOMMUNICATIONS INDUSTRY | 53 |
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adjustment clauses allowed analysis antitrust assets average basis billion bonds book value capacity Chart coal common equity common stock competition conservation construction consumer consumption cost of capital customers DATRAN debt decision declining demand depreciation dividend dollars earnings economic effect efficient electric power electric utilities energy environmental estimated expense factor Federal Federal Power Commission financing firm fuel future growth higher historical cost impact income incremental cost inflation investment investor Iowa State University kilowatt Kilowatt-Hour lease load marginal cost ment monetary natural gas nuclear operating peak percent period plant price level problems production public utility rate base rate design rate increases rate of return rate structure ratio regulation residential result revenue requirements risk Section sumers supply telephone tion unit costs users utility companies utility rates utility services utility's variable