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Disposition of utility real property: rate-making treatment of gains

Journal Article · · Public Util. Fortn.; (United States)
OSTI ID:5700378
Recent decisions by state regulators have dealt with the issue of above-the-line and below-the-line treatment of utility revenues. Most jurisdictions applied above-the-line treatment and, despite a number of overlapping factors affecting these decisions, there is a sharp line of difference between the majority and minority opinions over whether ratepayers should pay only for services received or whether they should also cover an interest such as land. This would give ratepayers a benefit when the land is disposed of and removed from the rate base. Several court decisions are summarized and compared. (DCK)
OSTI ID:
5700378
Journal Information:
Public Util. Fortn.; (United States), Journal Name: Public Util. Fortn.; (United States) Vol. 112:1; ISSN PUFNA
Country of Publication:
United States
Language:
English

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