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Acquisition Adjustment for Valuation of Indiana Utility Denied
Publication year - 2006
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.1551-8833.2006.tb07704.x
Subject(s) - valuation (finance) , property value , actuarial science , economics , law and economics , property (philosophy) , business , microeconomics , law , finance , political science , real estate , philosophy , epistemology
The Court of Appeals of Indiana has ruled that under Indiana law that governs the valuation of property owned by public utilities, property contributed in aid of construction (CIAC) is excluded from the calculation of a water utility's fair‐value rate base.