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Rate-Base Cleansings: Rolling Over Ratepayers

State PUCs should recognize a refundable regulatory liability for past charges to ratepayers.

Fortnightly Magazine - November 2005
  1. 143, paragraph B73.
  2. , paragraph 4.
  3. , paragraph A3.
  4. James G, Campbell and Michael J. Majoros Jr., "What's 'Sunk' Ain't Stranded: Why Excessive Utility Depreciation Is Avoidable," , Vol. 137, No. 7, April 1, 1999, pp. 34-39.
  5. Order No. 631, paragraph 38, (emphasis added).
  6. , paragraph 34, footnote 28.
  7. , footnote 27.
  8. , paragraph 38.
  9. , paragraph 62.
  10. , paragraph 64.
  11. , paragraph 25.
  12. Unisource Energy Corp., De. 31, 2004 10K Report, page K-60.
  13. , page K-59, (Emphasis added).
  14. Id.
  15. The authors understand that the Staff of the Arizona Corporation Commission objects to TEP's so-called reversal.
  16. AEP 2003 Annual Report to Shareholders, p. 69.

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