- Industry: Energy
- Number of terms: 18218
- Number of blossaries: 1
- Company Profile:
The American Gas Association represents local energy companies that deliver natural gas throughout the United States.
The long term debt and equity of a company. In ratemaking the capital structure is projected at the end of the test period (or when new rates are expected to go into effect) and used to determine the rate of return on rate base.
Industry:Energy
The throttling effect produced when expanding a gas or vapor from a high pressure to a lower pressure with a corresponding drop in temperature.
Industry:Energy
A fixed amount to be paid periodically by the customer without regard to demand or energy consumption.
Industry:Energy
A plant in which products, such as propane, butane, oil, ethane, or natural gasoline, which are initially components of the gas stream, are extracted or removed for sale. See GASOLINE PLANT.
Industry:Energy
Method which bridges the gap between the Commission's past flow-through policies of book and tax timing differences to the Commission's current policy of tax normalization as expressed in the Commission's Order No.144. The first step in developing the "South Georgia Method" is to reconcile the book depreciable plant to the tax depreciable plant. The reconciliation determines the amount of excess tax depreciation claimed over time due to liberalized tax methods in comparison to book depreciation. The excess tax depreciation over book depreciation times the statutory Federal income tax rate determines the deficiency in the Deferred Tax Account, Account No. 282. The deficiency is amortized over the remaining book depreciable life. Once the deficiency is fully amortized, the deferred tax account will be fully funded.
Industry:Energy
Products of combustion from gas appliances plus excess air plus dilution air in the gas stack or chimney above the draft hood or draft regulator.
Industry:Energy
The amount of gas in a reservoir at any time, calculated at standard conditions. This includes recoverable and nonrecoverable gas.
Industry:Energy
The overall variation in the time at which individual demands occur. Compare DEMAND, COINCIDENT and DEMAND, NON-COINCIDENT.
Industry:Energy
