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- W140032776 abstract "The problem of regulatory lag introduces a new issue into allowance for funds used during construction (AFUDC) accounting because new rates that include that asset in the rate base may not be effective for months after a new plant is in service. Several commissions allow utilities to continue to accrue AFUDC on a plant that is in service until the new rates become effective, while others reject this solution on the grounds that investors would be overcompensated at the expense of ratepayers. The author reviews rate case decisions to see if there is a trend, but finds an equal split." @default.
- W140032776 created "2016-06-24" @default.
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- W140032776 date "1984-12-20" @default.
- W140032776 modified "2023-09-26" @default.
- W140032776 title "Post-in-service AFUDC: allowed or disallowed" @default.
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