Rate base

英文Rate base

中文 (征集中)


(1)The value of property where a utility is permitted to earn a specified rate of return as established by a regulatory authority. (2)Generally represents the value of property used by the utility in providing service and may be calculated by any one or a combination of the following accounting methods: fair value, prudent investment, reproduction cost, or original cost. (3)Rate base includes cash, working capital, materials and supplies, and deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits



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