Fortnightly Magazine - October 2008

Letters to the Editor

(October 2008) The information in your Online ROE Database is very helpful and important for a state agency such as ours, which has very limited resources for the purchase of research information. May we have permission to cite and create exhibits from your online database of gas and electric authorized returns on equity and associated data?

Fixing Depreciation Accounting

Accumulated provisions for depreciation belong on the right side of the balance sheet.

The time has come to revisit where the accumulated provision for depreciation belongs. Utilities objected—some 50 years ago—when it was moved from the right side of the balance sheet to the left side, with good reason. Consistency, comparability, reliability and relevance all demand an end to this strange accounting practice.

The Carbon-Smart Grid

Network intelligence yields green returns.

A more sophisticated delivery network can yield “carbon value” via zero or low-emission generation, T&D efficiencies and innovative market strategies.