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Depreciation. Depreciation. Income Taxes. Income Taxes. Accounting Adjustments. Accounting Adjustments. Net Income. Net Income. Non-?Financial Metrics 8. Regulatory Analysis. Cost Based Rates. ? Cost of Service – FERC & State Agencies. ? Means to justify a change in transportation charges. ? Initial rate filings.
28 Jun 2010 Finally, amounts recorded in accumulated depreciation for negative salvage that did not rise to the level of a legal liability as defined by FAS 143 would and the potential unintended impacts on cost-of-service and formula rates, it is inappropriate for public utilities, licensees, natural gas companies, and oil
The cash flow and financial reporting are recorded according to guidelines set out by the Financial Accounting Standards Board (FASB). The employment of an ARO requires that the legal obligation associated with the retirement of tangible long-lived assets be recognized as a liability and measured at fair value at the time
FERC Issues New Rules Governing the Accounting, Reporting and Rate Filing Requirements for Asset Retirement Obligations. or decreases in such liabilities due to the passage of time; (3) the capitalization of liability for an asset retirement obligation; (4) the depreciation expense recorded on capitalized retirement costs;
Regulatory Commission (FERC) requires public utilities and licensees to 108 Accumulated provision for depreciation of electric utility plant (Major only). . quarterly or monthly reporting often is required. Electronic filings of accounting trial balances and reports will assist in the account analyses to audit and set rates. 19
the FERC reaffirms what it said in Opinion 154; however, it goes on to discuss the problem again.15. The front end load problem arises with OC methodologies because in the first year the rates are based on the full value of the assets. In each ensuing year, rates are based on the asset value less depreciation. As Table IV
16 Jan 2018 Electric public utilities & licensees, natural gas pipeline companies, oil pipeline companies, and centralized service companies within FERC jurisdiction are required to maintain their books and records in accordance with the Commission's Uniform System of Accounts (USofA). The USofA provides basic
11 Mar 2015 FERC Accounting and Reporting Matters. March 11, 2015. Reminder: Participants must dial in to hear the audio for today's webcast: +1 888 603 9223. Passcode: 5770734 FERC Audits – Deep Dives on Formula Rates and. AFUDC . accumulated provisions for depreciation, depletion, and amortization.
depreciation of the related asset, adding and revising as necessary the definitions, general and plant instructions . FERC Annual Report Forms and rate filing requirements for asset retirement obligations. 7. 9. The scope of the adjustments to book depreciation rates for companies collecting cost of removal through.
28 Jun 2010 existing retirement unit designations, for purposes of determining when expenditures are capital or expense; 3. the cost of the vintage groups is amortized to depreciation expense over their useful lives and there is no change in depreciation rates resulting from the adoption of the vintage year accounting;
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