Fair Value or Prudent Investment as a Rate Base in Pennsylvania? A Conflict between the Public Utility Commission and the Superior Court

1950 ◽  
Vol 99 (3) ◽  
pp. 371
Author(s):  
Edward Ross Carpenter
Keyword(s):  
Fair Value ◽  
Public Utility ◽  
The Public ◽  
Rate Base ◽  
Public Utility Commission

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

Protecting the Market from “Hockey Stick” Pricing: How the Public Utility Commission of Texas is Dealing with Potential Price Gouging

2004 ◽  
Vol 17 (3) ◽  
pp. 26-33 ◽  
Author(s):  
David Hurlbut ◽  
Keith Rogas ◽  
Shmuel Oren
Keyword(s):  
Public Utility ◽  
Hockey Stick ◽  
The Public ◽  
Public Utility Commission ◽  
Price Gouging

THE PUBLIC UTILITY COMMISSION OF TEXAS: A CASE OF CAPTURE OR RAPTURE?1

1982 ◽  
Vol 1 (3) ◽  
pp. 484-490 ◽  
Author(s):  
James E. Anderson
Keyword(s):  
Public Utility ◽  
The Public ◽  
Public Utility Commission

How Wall Street Ranks the Public Utility Commissions

1983 ◽  
Vol 39 (6) ◽  
pp. 46-49 ◽  
Author(s):  
Peter Navarro
Keyword(s):  
Public Utility ◽  
Wall Street ◽  
The Public

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.

Uncertainty and the Provision for Depreciation in the Public Utility Industries

1943 ◽  
Vol 16 (4) ◽  
pp. 209
Author(s):  
David A. Kosh
Keyword(s):  
Public Utility ◽  
The Public

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
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