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First Session Has Deregulation Gone Too Far?
Has Deregulation Gone Too Far?
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accounting ACRS addition adjustment airline allocation allowed alternative minimum tax amount antitrust laws assets AT&T basis benefits BOCs bypass capacity carriers cogeneration Commission competition competitors Computer construction consumers corporate income tax cost Court customers December 31 decision deferred tax depreciation reserve deregulation effect Enron equipment estimated excess facilities FERC future impact increased inside wire interest interexchange investment tax credit issues long distance megawatts method million minimum tax credit monopoly natural gas natural monopoly Northern Natural obsolescence operating percent pipeline placed in service plant problems production protect public utility purchase PURPA ratable take rate base rate-of-return regulation reduced regular corporate income regulation reserve result retirement revenue SCANA significant social contract subsidiary supra note survivor curves switching tax liability tax rate Tax Reform Act taxpayer telecommunications telephone companies Texas Transco transitional rules transmission vintage