Regulatory asset definition

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 or liability which defers transmission income or expense and fluctuates based upon actual revenues and revenue requirements.

  • All applications shall be processed by the planning director, who shall make a preliminary investigation, in accordance with the procedures set forth in this chapter.

  • Regulatory asset or liability net of deferred tax amounts should be included.

  • Regulatory asset or liability net of deferred tax amounts should be included in this rec- onciliation.

  • Regulatory asset valuations amongst distributors in the NEM (particularly those in NSW and Qld) are now extremely high by international standards.


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 the right established under section 25; (“actif réglementaire”) “specified consumer” means,
Regulatory asset means expenses that are capitalized pursuant to FASB Accounting Standards Codification Section 980-340-25-1.