Accounting Treatment of the Investment Tax Credit and Accelerated Depreciation for Public Utility Ratemaking Purposes: Hearing Before the Committee on Ways and Means, House of Representatives, Ninety-sixth Congress, Second Session, on H.R. 6806 and H.R. 3165, April 15, 1980U.S. Government Printing Office, 1980 - 136 lappuses |
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accelerated depreciation adjustments AL ULLMAN allowed amended amount assets bill BROPHY BRYSON California Public Utilities California Supreme Court capital formation Chairman City Attorneys Committee common stock Congress Congressional construction consumers CORMAN cost of service CPUC credit and accelerated customers December 31 deferred tax dollars earnings effect electric utility equipment Federal Income Tax Federal tax full normalization future HALPERIN Income Tax eligibility increase industry inflation intent interest Internal Revenue Code Internal Revenue Service interstate natural gas investment credit investment tax credit investors IOUS issue LEDERER legislation million natural gas Pacific Telephone percent plant preemption Preferred Stock present problem Public Utilities Commission ratable rate base rate of return ratemaking purposes ratepayers reasonable reduced refunds regulated utilities regulatory commissions represents result ROUSSELOT rules Section 46 set rates STARK subsidies tax benefits tax expense tax liability taxpayer telephone companies tion Treasury treatment unregulated utility rates utility's