Public Utilities Manual |
Common terms and phrases
accepted accounting principles accumulated depreciation acquisition adjustment allocation allowable costs allowance for funds amortization amount APB Opinion applied asset average bonds capital structure charge cogeneration common equity common stock competition construction cost of service current liabilities customers deducted deferred demand determining DH&S differences disallowance dividends earnings effect electric and gas Electric Utilities Energy facilities factor fair value FASB Statement Federal FERC fuel Gas Association groups income statement income taxes increase interest investors issued jurisdictions liability long-term debt measure ment method natural gas net operating income nonregulated nonutility normally operating expenses operating income operating revenues original cost original-cost percent phase-in plan pipeline preferred stock produce public utilities rate base rate design rate of return rate regulation rate-base ratemaking ratio recognized recorded recover recovery result revenue requirements System of Accounts test period tion unbilled Uniform System unit utility plant utility service utility's year-end