Regulatory Accounting definition

Regulatory Accounting means the accounting treatment, rules, and reporting processes required by the Commission.
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Regulatory Accounting means a regulatory method used for the preparation of Regulatory Financial Statements and information including notes to each Regulatory Financial Statements for different businesses run by the same company or group of companies, so that the costs, revenues, assets, liabilities associated with each business and where applicable the service categories of that business (and transfer charges between them) can be appropriately and transparently identified and properly allocated.
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Regulatory Accounting means the collective accounting guidelines, procedures, policies, and practices used by utilities when providing financial information to the AUC for rate-making purposes;
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Examples of Regulatory Accounting in a sentence

  • The Regulatory Accounting Assistance Program (“▇▇▇▇”) is an online and paper reporting tool that will assist you with reconciling your gross sales with your net sales (for sales processed with us).

  • Audit and Inspection You must comply with the Regulatory Accounting Guidelines as amended from time to time.

  • A New Product is defined as any physical or financial transaction or exposure that: 1) is not listed on EXHIBIT 1: APPROVED PRODUCTS LIST; or 2) exposes ▇▇▇▇▇▇▇ to risks (e.g., Market, Liquidity, Credit, Operational, Legal, Regulatory, Accounting, Tax) to which the Company has not been previously exposed.

  • The Regulatory Accounting Assistance Program Fee is for an online and paper reporting tool that will assist Merchant in reconciling on a monthly basis Merchant’s gross sales processed with Vendor to Merchant’s net sales.

  • The Regulatory Accounting Assistance Program Fee is for an online and paper reporting tool that will assist Merchant in reconciling on a monthly basis Merchant’s gross sales processed with Processor to Merchant’s net sales.

  • For additional information regarding regulatory accounting, reference is made to NEW ACCOUNTING STANDARDS and MD&A-RECENT DEVELOPMENTS AND TRENDS, Regulatory Accounting.

  • Regulatory Accounting Consistent with industry practice and the provisions of SFAS No. 71, which allows for the recognition and recovery of regulatory assets, the U.S. Electric Operating Companies have recognized significant regulatory assets and liabilities.

  • The Licensee shall prepare annual financial statements in accordance with Regulatory Accounting Guidelines issued by ERO and shall submit to ERO a copy of the audited financial statements within three (3) months after the end of the financial year.

  • The Licensee shall prepare annual financial statements in accordance with Regulatory Accounting Guidelines issued by the Regulator and shall submit to the Regulator a copy of the audited financial statements within three (3) months after the end of the financial year.

  • For public expenditure accounts purposes any subsidiary company or joint venture controlled or owned by NI Water will be consolidated with it in accordance with IFRS and Regulatory Accounting Guidelines.


More Definitions of Regulatory Accounting

Regulatory Accounting means record keeping rules and processes used for the preparation of accounts and reports for regulatory purposes (e.g. for the verification of cost-based pricing obligations).
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Regulatory Accounting means the accounting treatment, rules, and reporting processes required by CB and the Banks regulators.
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Related to Regulatory Accounting

  • Accounting Authority means the Board of PRASA;

  • Regulatory assets means the unamortized net regulatory assets that are capitalized or deferred on the regulatory books of the electric utility, pursuant to an order or practice of the public utilities commission or pursuant to generally accepted accounting principles as a result of a prior commission rate-making decision, and that would otherwise have been charged to expense as incurred or would not have been capitalized or otherwise deferred for future regulatory consideration absent commission action. "Regulatory assets" includes, but is not limited to, all deferred demand-side management costs; all deferred percentage of income payment plan arrears; post-in-service capitalized charges and assets recognized in connection with statement of financial accounting standards no. 109 (receivables from customers for income taxes); future nuclear decommissioning costs and fuel disposal costs as those costs have been determined by the commission in the electric utility's most recent rate or accounting application proceeding addressing such costs; the undepreciated costs of safety and radiation control equipment on nuclear generating plants owned or leased by an electric utility; and fuel costs currently deferred pursuant to the terms of one or more settlement agreements approved by the commission.

  • Regulatory Action means an administrative, regulatory, or judicial enforcement action, proceeding, investigation or inspection, FDA Form 483 notice of inspectional observation, warning letter, untitled letter, other notice of violation letter, recall, seizure, Section 305 notice or other similar written communication, injunction or consent decree, issued by the FDA or a federal or state court.

  • Practice of public accounting means the performance or the offering to perform, by a person holding oneself out to the public as a certified public accountant or a licensed public accountant, one or more kinds of professional services involving the use of accounting, attest, or auditing skills, including the issuance of reports on financial statements, or of one or more kinds of management advisory, financial advisory, or consulting services, or the preparation of tax returns or the furnishing of advice on tax matters. However, with respect to licensed public accountants, the “practice of public accounting” shall not include attest or auditing services or the rendering of an opinion attesting to the reliability of any representation embracing financial information.

  • Regulatory Floodway means the channel of a river or other watercourse and the adjacent land areas that must be reserved in order to discharge the base flood without cumulatively increasing the water surface elevation more than a designated height.