SEC Administrative Policy Re: Balance-sheet Treatment of Deferred Income-tax Credits, Volume 5 |
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44 Revised accelerated amortization accelerated depreciation Accounting Procedure Accounting Research Bulletin accounting treatment accumulated credit arising accumulated tax reduction Act Release administrative policy American Electric Power amount Andrew Barr Announce Interpretation application Arthur Andersen balance sheet treatment Certified Public Accountants charge Commission Washington 25 Commission's common stock consolidated cost credits equivalent December 31 deferred tax accounting Earned Surplus Restricted equity capital Exchange Commission Washington February 29 Federal income taxes Federal Power Commission financial statements footnote Holding Company Act income statement income tax purposes Intention to Announce Internal Revenue Code interpretation of administrative investors January 28 jurisdiction Kentucky liability liberalized depreciation Notice of Intention prescribed proposed announcement proposed interpretation Public Service Commission Public Utility Holding PUR 3d pursuant reductions in income regarding balance sheet regulation regulatory requirements respect restricted surplus Section 167 Securities Act Securities and Exchange subsidiary tax deferment tion treatment of credits Utility Holding Company