Title: Applicability of the Normalization Requirements of the Internal Revenue Code to Consolidated Tax Savings Adjustments Scheduled for a Hearing Before on Ways and Means, on September 11, 1991
Publisher: Forgotten Books
Publication Date: 2018
Language: English
ISBN 10: 0666183856
ISBN 13: 9780666183859
Binding: HRD
Condition: New
Weight: 268 grams

About this title

Synopsis

Understanding how consolidated tax savings affect regulated utility rates

This guide explains the differences between flow-through and normalization tax accounting and how they influence rate base and the price customers pay. It focuses on how consolidated returns and the allocation of tax liabilities can change what a utility must charge.

The material outlines the key concepts regulators consider when setting rates, including how tax expenses are treated and how deferred tax reserves can act as a no-cost source of capital. It also discusses the rules for allocating tax liabilities among affiliates and the two main complementary methods used with consolidated groups.

What flow-through and normalization accounting mean for current and future rates
How consolidated tax returns can lower overall group tax liability
How deferred tax reserves interact with rate base and the return on investment
The methods utilities use to allocate consolidated tax liabilities among group members

Ideal for readers of policy, law, and public utility regulation who want a practical overview of how these tax rules shape ratemaking decisions and ratepayer impacts.

"About this title" may belong to another edition of this title.

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