UTC Case Docket Details
Docket Number 940947
| Docket Number | UE-940947 |
|---|---|
| Advice | |
| Company | Pacific Power & Light Company |
| DBA | |
| Filing Type | Petition |
| Industry (Code) | Electric (140) |
| Status | Closed |
| Lead Staff | Schooley, Thomas (UTC) |
| Filed Date | 07/14/1994 |
| Effective Date | N/A |
| Summary | Petition for an accounting order determining the proper manner for recording of net proceeds from Company sales of air emission allowances. |
Event History
- 09/24/1994 -- End of Pending - Reconsideration
- 09/14/1994 -- Approved (Grant authorization to the Company to record net gains from the sales of surplus sulful dioxide (SO2) emission allowances to Account 411.8, Gains from Disposition of Allowances, for accounting purposes only. Order the Company to amortize gains from allowance sales over a fifteen-year period with deferral of taxes to match the amortization period for ratemaking purposes. The unamortized balance of the allowance gains and associated deferred taxes shall be shown as a net reduction to rate base.)