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Land can be removed from rate base at cost
Publication year - 1982
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.1982.tb04893.x
Subject(s) - base (topology) , supreme court , service (business) , state (computer science) , business , actuarial science , operations management , finance , economics , computer science , law , mathematics , marketing , political science , algorithm , mathematical analysis
The Supreme Court of New Hampshire ruled that state accounting rules required land owned by a water company to be included in the rate base at cost until its retirement from service, when it should be transferred to the nonoperating assets account at cost.