Tax losses and the cost of service
Journal Article
·
· Public Util. Fortn.; (United States)
OSTI ID:6692099
Tax questions frequently arise in the regulation of public utilities. A number of considerations enter into the decision of whether to offset the cost of service for tax losses, but the primary concern is the benefit to the ratepayer. Although there is general agreement on the purpose of commission actions, a variety of methods are used to reach the desired end. Citing specific commission decisions, the author describes the stand-alone, separate return, and passthrough methods. Other cases illustrate parent-subsidiary loss allocations, loss carry-forwards as distinguished from consolidated return savings, averaging, and chronic loss.
- OSTI ID:
- 6692099
- Journal Information:
- Public Util. Fortn.; (United States), Journal Name: Public Util. Fortn.; (United States) Vol. 114:1; ISSN PUFNA
- Country of Publication:
- United States
- Language:
- English
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