Deferred Accounting definition

Deferred Accounting means recording the following in a balance sheet account, with Commission authorization for later reflection in rates:
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Deferred Accounting means the recording in a balance sheet account, with Commission authorization under ORS 757.259, of a current expense or revenue associated with current service for later reflection in rates;
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Deferred Accounting means recording an amount, as allowed by ORS 759.200, in a balance sheet account for later reflection in rates.
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Examples of Deferred Accounting in a sentence

  • The provisions of this Article IX of this Certificate of Incorporation shall continue as to a person who has ceased to be a Director and shall inure to his heirs, executors, administrators and personal and legal representatives.

  • Reasons for Application for Reauthorization of Deferred Accounting – OAR 2 860-027-0300(3)(b).

  • A copy of the Notice of the Application of PacifiCorp for Reauthorization of Deferred Accounting Regarding Intervenor Funding Grants is included with this Application as Attachment A.

  • Re: Advice No. CNG/O19-08-01, UG 370SUPPLEMENTAL, UM 1558, Deferred Accounting for Purchased Gas Adjustment Schedule 177, Purchased Gas Cost Adjustment and Schedule No. 191 Temporary Gas Cost Rate Adjustment Attention: Filing Center Pursuant to OAR 860-022-0070, Docket UM 1286 Order Nos.

  • On May 1, 2012, Rocky Mountain Power filed an application for an accounting order in Docket No. 12-035-79 to defer costs related to the decommissioning of the Carbon Plant (hereinafter “Carbon Plant Deferred Accounting docket”).

  • PacifiCorp d/b/a Pacific Power submits for filing its Application for Approval of Deferred Accounting for the revenues associated with the renewable energy credits from the Pryor Mountain Wind Facility.

  • Deferred Accounting for Local TaxesThe RCG again raised various arguments with respect to accounting approvals necessary for deferred income tax accounting treatment for local income taxes that were granted in the February 28 order.

  • The Parties agree that the amortization of the prudently incurred Remaining Carbon Balances shall be as set forth in Paragraph 11 of the Company’s pending application for a Deferred Accounting Order for the Carbon Plant in Docket No. 12-035-79 resulting in the Remaining Carbon Balances being amortized from the date of transfer of the net plant balances to the regulatory asset through 2020.

  • Description of Expenses or Revenues for which Deferred Accounting is 2 Requested - OAR 860-027-300(3)(a) 3 NW Natural hereby requests the authorization to use deferred accounting for all 4 associated expenses and revenues related to gas reserves capital costs (including 5 drilling and completion costs, tie-in costs, cathodic protection costs, and transactions 6 costs), including the following: 7 a.

  • The Parties agree that the Company’s pending application for a Deferred Accounting Order for the Carbon Plant should be granted and that two accounting orders should be entered, one to authorize the Company to transfer the remaining Carbon Plant balances upon retirement from electric plant in service and accumulated depreciation (“Remaining Carbon Balances”), and one to authorize the Company to book to a deferred account removal costs associated with the Carbon Plant (“Carbon Removal Costs”).

Related to Deferred Accounting

  • Deferred Account means the participant's Deferred Pension Account, Deferred Dividends Account, Deferred Retainer Account, Deferred Fees Account, Deferred Cash Account and/or Deferred Stock Account.

  • Annual Accounting Period or “Financial Year” means the period commence on 1st July and shall end on 30th June of the succeeding calendar year.

  • Deferral Account means the Company's accounting of the Director's accumulated Deferrals plus accrued interest.

  • Deferred Compensation Account means the account maintained with respect to each Participant under the Plan. The Deferred Compensation Account shall be credited with Participant Deferral Credits and Employer Credits, credited or debited for deemed investment gains or losses, and adjusted for payments in accordance with the rules and elections in effect under Section 8. The Deferred Compensation Account of a Participant shall include any In-Service or Education Account of the Participant, if applicable.

  • Accounting Date means the thirtieth day of June in each year and any interim date on which the financial statements of the Trust are drawn up. Provided that the Management Company may, with the written consent of the Trustee and after obtaining approval from the Commission and the Commissioner of Income Tax may change such date to any other date and such change shall be intimated to the Commission.

  • Annual Accounts means the accounts of the licensee prepared in accordance with the provisions of the Companies Act, 1956 and/or in such other manner as may be directed by the Commission in terms of the provisions of the Act;

  • Deferred Amount With respect to any Distribution Date and each Class of the Subordinate Certificates, the amount by which (x) the aggregate of Applied Loss Amounts previously applied in reduction of the Class Principal Amount thereof exceeds (y) the sum of (1) the aggregate of amounts previously reimbursed in respect thereof and (2) the amount by which the Class Principal Amount of such Class has been increased due to any Subsequent Recovery.

  • Cash Account has the meaning set forth in Section 2.1(a)(ii).

  • Deferred Stock Account means a bookkeeping account maintained by the Company for a Participant representing the Participant's interest in the shares credited to such Deferred Stock Account pursuant to Paragraph 7 hereof.

  • Elective Deferral Account means the account established hereunder to which Elective Deferrals (including a separate accounting for Catch-Up Contributions) are allocated. Amounts in the Participant's Elective Deferral Account are nonforfeitable when made and are subject to the distribution restrictions of Section 12.2(e). The Elective Deferral Account may consist of the

  • Participant’s Account means an account maintained for each Participant’s participation in DSUs and/or RSUs under the Plan;

  • Reinvestment Deferred Amount means, with respect to any Reinvestment Event, the aggregate Net Cash Proceeds received by the Borrower or any of its Subsidiaries in connection therewith that are not applied to prepay the Loans pursuant to Section 2.09(b) as a result of the delivery of a Reinvestment Notice.

  • Deferral Year means each calendar year during which the Director makes, or is entitled to make, Compensation Deferrals under Section 3 hereof.

  • Deferral Contributions are Salary Reduction Contributions and Cash or Deferred Contributions the Employer contributes to the Trust on behalf of an Eligible Employee, irrespective of whether, in the case of Cash or Deferred Contributions, the contribution is at the election of the Employee. For Salary Reduction Contributions, the terms "deferral contributions" and "elective deferrals" have the same meaning.

  • Deferral Contribution means any contribution made to the Plan by the Employer in accordance with the provisions of Section 5.03.

  • Company Matching Account means (i) the sum of all of a Participant's Annual Company Matching Amounts, plus (ii) amounts credited in accordance with all the applicable crediting provisions of this Plan that relate to the Participant's Company Matching Account, less (iii) all distributions made to the Participant or his or her Beneficiary pursuant to this Plan that relate to the Participant's Company Matching Account.

  • Accounting Periods means each month.

  • Deferred Payments means any severance pay or benefits to be paid or provided to Executive (or Executive’s estate or beneficiaries) pursuant to this Agreement and any other severance payments or separation benefits to be paid or provided to Executive (or Executive’s estate or beneficiaries), that in each case, when considered together, are considered deferred compensation under Section 409A.

  • Matching Contribution Account means the separate, individual account established on behalf of a Participant to which the Matching Contributions made on such Participant's behalf are credited, together with all earnings and appreciation thereon, and against which are charged any withdrawals, loans and other distributions made from such account and any losses, depreciation or expenses allocable to amounts credited to such account.

  • Audited Accounts means the report and audited accounts of the Company and of any Group Company and the audited consolidated accounts of the Group (if any) for the relevant Financial Year;

  • Section 409A Deferred Compensation means compensation provided pursuant to an Award that constitutes nonqualified deferred compensation within the meaning of Section 409A.

  • Plan Account means the account established for each Participant pursuant to Section 8(a).

  • Employer Contribution Account means, for any Participant, the account established by the Administrator or Trustee to which Employer Contributions made under Section 3.5 for the Participant's benefit are credited.

  • Stock Account means the account maintained on behalf of the Participant by the Custodian for the purpose of holding Stock acquired under the Plan.

  • Subaccounts is defined in Section 8.02(a) of the Indenture.