Friday's constructive order from the North Carolina Utilities Commission in the Duke Energy Progress rate case effectively allows recovery of a majority of the utility's historical costs
related to coal ash basin closures, Arnold tells investors in a research note.
The proposed draft law contains revised sections and articles regarding transparency of subsoil deals, order and terms of restrictions for subsoil use, regulation of compensation of historical costs
incurred by the state for geological exploration of the licensed area and exploration of deposits, said MP Urmat Amanbaeva (Respublika) at the plenary session of the Parliament on Friday.
Although there has been a move toward fair value accounting for all assets and liabilities, standards setters like the FASB and IASB and regulators like the SEC should consider the value of using historical costs
as inputs in certain circumstances.
The historical costs
of the picture can be obtained directly from the client or studio if it is a matter in which historical data can be relied upon.
Specifically, if the FASB continues its current depreciation recommendations for long-lived assets, with historical costs
serving as the basis for the calculation, it is simply reinforcing its longstanding policy.
It's that the rules -- by relying on historical costs
, for instance-- are out of date.
Advocates of fair value accounting believe that fair values provide more relevant measures of assets, liabilities, and earnings than do historical costs
However, the statement preparation was influenced by senior management's longtime use of historical costs
and its doubts about the relevance of market values and was constrained by the difficulty of obtaining market value data for special or unmarketable assets.
Summary estimates and analyses of the position, valued in current-period prices as well as historical costs
, were published in the June 1992 Survey article "The International Investment Position of the United States in 1991.
Based on the probability that real estate values will continue to fluctuate in most areas, but stabilize well above cost for most companies with low-cost real estate, financial statements based on historical costs
will continue to decline in usefulness.
HPT believes that FFO provides useful information to investors because by excluding the effects of certain historical costs
, such as depreciation expense and gain or loss on asset impairment, FFO can facilitate comparisons of current operating performance among REITs.
2 million for the budget from payment of historical costs
by a subsoil user, said Urmat Amanbaeva (Respublika) at the plenary session of the Parliament on Friday.