Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Accounting Change Precipitates Rate Increase
In 1992, Pennsylvania‐American Water Company (PAWC) filed with the state public utility commission (PUC) a tariff supplement designed to increase annual revenue by about $18.7 million. This amount included a claim of $5 million for recovery of expenses previously incurred in providing “OPEBs” (benefits other than pensions‐‐i.e., health care and life insurance) to retired employees. In 1993, as part of a $9 million allowance to PAWC for an increase in annual operating revenues, the PUC also approved the OPEBs claim subject to the establishment of an irrevocable trust for payment of employee benefits.
Accounting Change Precipitates Rate Increase
In 1992, Pennsylvania‐American Water Company (PAWC) filed with the state public utility commission (PUC) a tariff supplement designed to increase annual revenue by about $18.7 million. This amount included a claim of $5 million for recovery of expenses previously incurred in providing “OPEBs” (benefits other than pensions‐‐i.e., health care and life insurance) to retired employees. In 1993, as part of a $9 million allowance to PAWC for an increase in annual operating revenues, the PUC also approved the OPEBs claim subject to the establishment of an irrevocable trust for payment of employee benefits.
Accounting Change Precipitates Rate Increase
01.05.1995
1 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
Hurricane Hugo Precipitates Rate Increase
Wiley | 1993
| British Library Online Contents | 2014
Wiley | 1987
Example of Change in Accounting Estimate
| Wiley | 2017