OTHER SPECIALIZED UTILITY ACCOUNTING PRACTICES in .NET

Make QR Code in .NET OTHER SPECIALIZED UTILITY ACCOUNTING PRACTICES
3311 OTHER SPECIALIZED UTILITY ACCOUNTING PRACTICES
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Unit 1
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Utility plant in service Accumulated depreciation Construction work-in-progress Plant capacity Mw Company s share In-service date $XXX,XXX $XXX,XXX $ XX,XXX XXX XX% 1974
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$XX,XXX $XX,XXX $ XX XXX XX% 1981
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(iv) Decommissioning Costs and Nuclear Fuel In January 1978, the SEC published SAB No 19 (currently cited as Topic 10B), which addressed estimated future costs of storing spent nuclear fuel as well as decommissioning costs of nuclear generating plants SAB No 19 requires footnote disclosure of the estimated decommissioning or dismantling costs and whether a provision for these costs is being recorded/recognized in rates If decommissioning or dismantling costs are not being provided for, disclosure of the reasons for not doing so and the potential nancial statement impact should be made The term decommissioning means to safely remove nuclear facilities from service and reduce residual radioactivity to a level that permits termination of the Nuclear Regulatory Commission (NRC) license and release of the property for unrestricted use The NRC has issued regulations requiring affected utilities with nuclear generation to prepare formal nancial plans providing assurance that decommissioning funds in an amount at least equal to prescribed minimums will be accumulated prospectively over the remaining life of the related nuclear power plant The NRC minimum is based on decontamination of the reactor facility but not demolition and site restoration The amounts are based on generic studies and represent the NRC s estimate of the minimum funds needed to protect the public safety and are not intended to re ect the actual cost of decommissioning Companies making annual sinking fund contributions are required by the NRC to maintain external trust funds SFAS No 107, Disclosure About Fair Value of Financial Instruments, and SFAS No 115, Accounting for Certain Investments in Debt and Equity Securities, should be addressed with respect to decommissioning trusts Financial reporting considerations related to nuclear decommissioning costs have been resolved with the issuance of SFAS No 143, Accounting for Asset Retirement Obligations Generally, the estimated decommissioning obligation for nuclear power plants had been recognized over the life of the plant as a component of depreciation SFAS No 143 changed this practice Instead, an amount for an asset retirement obligation, such as for the decommissioning of a nuclear power plant, is recognized when it is incurred and displayed as a liability The asset retirement cost is capitalized as part of the plant asset s carrying amount and subsequently allocated to expense over that asset s useful life SFAS No 143 includes special provisions for entities that apply SFAS No 71 Differences between amounts collected through rates and amounts recognized in accordance with SFAS No 143 were recognized as regulatory assets and liabilities, if the requirements of SFAS No 71 were met SAB No 19 also suggests disclosure of the estimated future storage or disposal costs for spent fuel recorded as nuclear fuel amortization The note should also disclose whether estimated future storage or disposal costs and residual salvage value recognized in prior years are being recovered through a fuel clause or through a general rate increase (v) Securitization of Stranded Costs, Including Regulatory Assets In connection with the electric industry restructuring efforts that occurred in a number of states, the legislative or regulatory framework for moving to a competitive marketplace includes provisions for the affected companies to securitize all or a portion of their stranded costs Generally, such provisions establish a separate revenue stream/tariff that would be the source of recovery from a company s rate payers for the stranded costs Ultimately, the company would sell the stranded costs to a credit-enhanced, bankruptcy remote special-purpose entity or trust established to nance the purchase through the sale of state authorized debt Collections of the tariff by the company would be passed through to holders of the debt as periodic payments of interest and principal The transaction would be
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