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March 18, 2026The Accounting Review

Accelerated Depreciation and Rate Regulation.

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Authors

HBHarold BiermanCornell University

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Implication

The article compares accelerated depreciation effects on tax and rate regulation, indicating significant consumer impacts.

Key Points

  • This article aims to analyze the implications of accelerated depreciation in the context of rate regulation for utility companies.
  • Discusses the Federal Communications Commission's investigation
  • Compares 'flow-through' and 'normalization' accounting methods
  • Examines the effect of accelerated depreciation on tax savings and cash flows
  • Consumers benefit from using accelerated depreciation due to saved taxes in early years.
  • Shifts benefits from the Treasury to utility consumers.
  • Highlights discrepancies in perspectives on the accounting methods' consequences.

Cite This Study

Harold Bierman (1969) studied this question.

synapsesocial.com/papers/69ba42ae4e9516ffd37a321fhttps://doi.org/10.2308/tar-4492034
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Regulation, Implied Revenue Requirements, and Methods of Depreciation.1974
  2. 2Normalization Versus Flow Through for Utility Companies Using Liberalized Tax Depreciation.1974
  3. 3ACCELERATED DEPRECIATION AND THE ALLOCATION OF INCOME TAXES.1958 · 2 citations
  4. 4Delayed Depreciation as a Tax Shield.1983
  5. 5Further Observations on Reported Earnings and Stock Prices.1968