Interdependence of Utility Rate-Base Type, Permitted Rate of Return, and Utility Earnings

1962 ◽  
Vol 17 (1) ◽  
pp. 38 ◽  
Author(s):  
David K. Eiteman
Keyword(s):  
Rate Of Return ◽  
Rate Base ◽  
Utility Rate

INTERDEPENDENCE OF UTILITY RATE-BASE TYPE, PERMITTED RATE OF RETURN, AND UTILITY EARNINGS*

1962 ◽  
Vol 17 (1) ◽  
pp. 38-52 ◽  
Author(s):  
David K. Eiteman
Keyword(s):  
Rate Of Return ◽  
Rate Base ◽  
Utility Rate

OBJECTIVES OF FINANCIAL REPORTING, ABORIGINAL COST, AND POOLING OF INTERESTS ACCOUNTING

2012 ◽  
Vol 39 (2) ◽  
pp. 45-80 ◽  
Author(s):  
Hugo Nurnberg
Keyword(s):  
Public Policy ◽  
Financial Reporting ◽  
Information Needs ◽  
Public Utility ◽  
Financial Reports ◽  
Policy Makers ◽  
Business Combinations ◽  
Decision Usefulness ◽  
Rate Base ◽  
Utility Rate

ABSTRACT Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information needs of public utility regulators who favored aboriginal (original historical) cost to determine the utility rate base; additionally, it was favored by public policy makers who sought lower utility rates (prices) to foster social and economic goals.

Public Utility Rate Base-Past, Present or Future Value?

1939 ◽  
Vol 12 (4) ◽  
pp. 309
Author(s):  
William L. Grossman
Keyword(s):  
Public Utility ◽  
Rate Base ◽  
Future Value ◽  
Utility Rate

Construction Work in Progress in the Public Utility Rate Base: The Effect of Multiple Projects and Growth

1979 ◽  
Vol 8 (1) ◽  
pp. 42 ◽  
Author(s):  
J. Leslie Livingstone ◽  
Anis D. Sherali
Keyword(s):  
Public Utility ◽  
Construction Work ◽  
The Public ◽  
Work In Progress ◽  
Rate Base ◽  
Utility Rate

Undepreciated Investment as a Utility Rate Base

1925 ◽  
Vol 1 (3) ◽  
pp. 257
Author(s):  
George C. Mathews
Keyword(s):  
Rate Base ◽  
Utility Rate

Rate of Return, Rate Base and Regulatory Lag under Conditions of Changing Capital Costs

1974 ◽  
Vol 50 (2) ◽  
pp. 145 ◽  
Author(s):  
Willard T. Carleton
Keyword(s):  
Return Rate ◽  
Rate Of Return ◽  
Capital Costs ◽  
Rate Base

scholarly journals "Cost" as a Substitute for "Value" in Utility Rate Base Determination: A Comment on Dr. Bauer's Position

1944 ◽  
Vol 53 (4) ◽  
pp. 721
Author(s):  
Samuel Ferguson
Keyword(s):  
Rate Base ◽  
Utility Rate

Index Numbers to Determine Public Utility Rate Base

1935 ◽  
Vol 22 (1) ◽  
pp. 73
Author(s):  
W. M. B.
Keyword(s):  
Public Utility ◽  
Index Numbers ◽  
Rate Base ◽  
Utility Rate

Rate of return regulation and rate base valuation

1998 ◽  
Vol 28 (5) ◽  
pp. 629-654 ◽  
Author(s):  
Yukihiro Kidokoro
Keyword(s):  
Rate Of Return ◽  
Rate Base ◽  
Return Regulation
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