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Page 286
I have been assigned depreciation and related tax normalization which I have elected to discuss under the topic " Capital Recovery and Internal Cash Flow . " My message is simple : Capital must be recovered at a faster rate .
I have been assigned depreciation and related tax normalization which I have elected to discuss under the topic " Capital Recovery and Internal Cash Flow . " My message is simple : Capital must be recovered at a faster rate .
Page 290
If companies are permitted to retain the present benefits of tax laws this cannot but help benefit consumers in the long run . PRICE LEVEL DEPRECIATION In addition to price level depreciation , the discussion within the accounting ...
If companies are permitted to retain the present benefits of tax laws this cannot but help benefit consumers in the long run . PRICE LEVEL DEPRECIATION In addition to price level depreciation , the discussion within the accounting ...
Page 295
... 750,000 500,000 250,000 5 10 15 20 J Book Depreciation with Tax Normalization Straight Line Book Depreciation with Tax Flow Through 25 30 35 Years Annual Effect Over / Under Depreciation Amount $ 6,000 Over Depreciation 4,000 2,000 ...
... 750,000 500,000 250,000 5 10 15 20 J Book Depreciation with Tax Normalization Straight Line Book Depreciation with Tax Flow Through 25 30 35 Years Annual Effect Over / Under Depreciation Amount $ 6,000 Over Depreciation 4,000 2,000 ...
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Contents
FIRST SESSION Regulation and the Utility Industries | 1 |
SOLVING THE INFLATION DILEMMA | 103 |
FOURTH SESSION | 111 |
27 other sections not shown
Other editions - View all
Common terms and phrases
accounting additional adjustment agencies allowed amount analysis application average base basis believe capacity capital changes charges Commission common companies competition concerned considered construction consumer continue cost curves customers decision demand depreciation determine earnings economic effect efficiency electric utilities energy equity estimated example existing expected expense fact factor Federal firm fuel future going growth higher important income increase industry inflation interest investment investors Iowa issues less load marginal means measure method Michigan natural operating peak percent period plant possible present problems production Public Utilities question rate of return ratio reasonable recent reduce regulation regulatory requirements reserve result revenue risk structure supply telephone tion unit
Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volumes 13-16 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Dept |
| Publisher | Iowa State University., 1974 |
| Original from | the University of Michigan |
| Digitized | 22 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |