Adjustment of Rates in Conformity With Federal Tax Reform
- § 704.6502 - Definitions
- § 704.6504 - "Allowance for funds used during construction" defined
- § 704.6506 - "Average rate assumption method" defined
- § 704.6508 - "Contributions" defined
- § 704.651 - "Excess tax reserve" defined
- § 704.6512 - "Income tax gross up" defined
- § 704.6514 - "P.S.C.N. Account 107" defined
- § 704.6516 - "Reverse" defined
- § 704.6518 - "Reverse South Georgia method" defined
- § 704.6522 - "Vintage" and "vintage group" defined
- § 704.6524 - Provisions obtainable from Internal Revenue Service
- § 704.6526 - Rules for rate making
- § 704.6528 - Determination of rate base
- § 704.653 - Calculation of allowance for funds used during construction; inclusion of deferred income tax as component of rate base
- § 704.6532 - Contributions to corporate capital
- § 704.6534 - Normalization of timing differences
- § 704.6536 - Net operating loss carrybacks and carryovers
- § 704.6538 - Capitalization and inclusion in inventory costs of certain expenses
- § 704.6542 - Alternative minimum tax
- § 704.6544 - Environmental tax
- § 704.6546 - Use of separate-entity method by utility members of consolidated group
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