Regulatory asset means an asset recorded on the books of an
Regulatory asset means an asset recorded on the books of an electric public utility or gas public utility pursuant to the Statement of Financial Accounting Standards, No. 71, entitled "Accounting for the Effects of Certain Types of Regulation," or any successor standard and as deemed recoverable by the board.
Regulatory asset has the meaning set forth in Paragraph 2.
Examples of Regulatory asset in a sentence
Regulatory asset balances arising under this5 section that are included in rate base shall be recovered in rates through a6 20-year amortization beginning on the date new rates reflecting such7 amortization take effect.8 (e) (1) Depreciation expense deferred under this section shall account9 for all qualifying electric plants plant placed into service less retirements10 of the plant replaced by such qualifying electric plant.
More Definitions of Regulatory asset
Regulatory asset means, with respect to CL&P or WMECO, an intangible asset established by statute, regulation or regulatory order or similar action of a utility regulatory agency having jurisdiction over CL&P or WMECO, as the case may be, and included in the rate base of CL&P or WMECO, as the case may be, with the intention that such asset be amortized by rates over time.
Regulatory asset means, with respect to CL&P, PSNH or WMECO, an intangible asset established by statute, regulation or regulatory order or similar action of a utility regulatory agency having jurisdiction over CL&P, PSNH or WMECO, as the case may be, and included in the rate base of CL&P, PSNH or WMECO, as the case may be, with the intention that such asset be amortized by rates over time.
Regulatory asset means previously incurred losses that are in the nature of deferred expenditure and that can be recovered from consumers in future, provided allowed by regulatory authorities.
Regulatory asset means expenses that are capitalized pursuant to FASB Accounting Standards Codification Section 980-340-25-1 (version 2.0, adopted February 25, 2016).
Regulatory asset means the sum of any amounts properly recordable as unrecovered plant and regulatory study costs or as other regulatory assets, as computed in accordance with Accounting Requirements.
Regulatory asset means expenses that are capitalized pursuant to FASB Accounting Standards Codification Section 980-340-25-1.
Regulatory asset means the right established under section 25; (“actif réglementaire”) “specified consumer” means,