Specific costs or revenues that a utility is allowed to defer to its balance sheet, rather than reporting them on the company's income statement. Instead of being treated as income or expenditures in a single year, these items are booked as assets and do not need to be reported for tax purposes. Examples include the cost of energy-efficiency programs and deferred fuel costs.
Related information about regulatory asset:
- Regulatory Asset Definition | Investopedia
Specific costs or revenues that a regulatory agency permits a U.S. public utility ( usually an energy company) to defer to its balance sheet. These amounts would ...
- What Is a Regulatory Asset?
A regulatory asset is an asset that is owned by a utility, but is controlled or regulated by a government regulatory agency. In most instances, the agency grants ...
- Regulatory Assets and Liabilities - Bonneville Power Administration
Oct 16, 2007 ... Examples of costs that can be deferred and included as a regulatory asset with PUC approval include: fuel costs subject to a PCA, storm ...
- Regulatory Asset: Definition from Answers.com
Regulatory Asset Specific costs or revenues that a regulatory agency permits a U.S. public utility (usually an energy company) to defer to its balance.
- What is regulatory asset? definition and meaning
Definition of regulatory asset: Specific costs or revenues that a utility is allowed to defer to its balance sheet, rather than reporting them on the company's income ...
- THE REGULATORY ASSET BASE - Narucpartnerships.org
What is the Regulatory Asset Base? ▫ Compilation and summation of the assets used in providing the regulated service. □. Generally only includes those ...
- Regulatory asset bases - International Transport Forum
Feb 10, 2012 ... Regulatory asset bases. Paul McMahon, Deputy Director, Markets & Economics paul.mcmahon@orr.gsi.gov.uk. Measuring investment in ...
- Determining the Regulatory Asset Base for Utility Price Regulation
the determination of the Regulatory Asset Base (RAB), the rate of return (ROR) that the utility should be allowed to earn on the RAB, and the measurement of ...