Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making ProcessIowa State University., 1980 |
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Page 81
... utilities and charities . From the standpoint of a utility , the installation of a VAT will cause an additional problem . The VAT imposed on a utility in connection with its sales could not be passed on to a ratepayer until utility ...
... utilities and charities . From the standpoint of a utility , the installation of a VAT will cause an additional problem . The VAT imposed on a utility in connection with its sales could not be passed on to a ratepayer until utility ...
Page 82
... utility in the form of an interest- free loan . This is accomplished by placing in a tax reserve , rather than " flowing - through " immediately to the ratepayers in the form of reduced rates , the difference in a utility's taxes which ...
... utility in the form of an interest- free loan . This is accomplished by placing in a tax reserve , rather than " flowing - through " immediately to the ratepayers in the form of reduced rates , the difference in a utility's taxes which ...
Page 392
... utility to have precommitted the necessary funds to complete all or a part of a particular project . assets to be ... utility to utility . The Entity will enter into a contractual arrangement with the utility whereby the utility agrees ...
... utility to have precommitted the necessary funds to complete all or a part of a particular project . assets to be ... utility to utility . The Entity will enter into a contractual arrangement with the utility whereby the utility agrees ...
Contents
FIRST SESSION Economic Outlook for Regulated Businesses | 1 |
SECOND SESSION Relationships Between Regulated Utility | 55 |
THIRD SESSION ValueAdded Tax as it Relates to Public | 75 |
33 other sections not shown
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Common terms and phrases
accepted accounting principles ACCOUNTS RATE accrual adjusted AEBTCF AMORTIZATION AMORTIZATION EXPENSE ANALYSIS OF DECOMMISSIONING annual assets ASSUMED RATE assumptions ATCF average balance sheet basis bonds capital costs capital recovery cash flow changes companies competition cost of capital customers CWIP debt DECOMMISSIONING COST DECOMMISSIONING FINANCING deregulation discount rate disposal costs dollars earnings economic equity EXPENSE EXPENSE RETURN EXPENSE RETURN REVENUE Federal FERC future growth income tax increased industry interest rate investment investors issue lease term lessee measured service MILL RATE million monopoly nuclear fuel operating percent period plant PR LEVEL problem procedure public utility railroads rate base RATE OF INFLATION rate of return ratemaking ratepayers ratio reactor regulation RESERVE COMPOUNDED result RETURN ON CAPITAL revenue requirements risk premiums salvage survivor curve TAX ACCOUNTING METHOD TAX RATES telephone tion United unrecovered utility's Value Line value-added tax vintage