§ 104.051 Establishing Overall Revenues
§ 104.052 Establishing Fair Rate of Return
§ 104.053 Components of Adjusted Value of Invested Capital
§ 104.054 Depreciation, Amortization, and Depletion
§ 104.055 Net Income; Allowable Expenses
§ 104.056 Treatment of Certain Tax Benefits
§ 104.057 Consideration of Certain Expenses
§ 104.058 Consideration of Profit or Loss From Sale or Lease of Merchandise
§ 104.059 Pension and Other Postemployment Benefits
§ 104.060 Consideration of Compensation and Benefit Expenses
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Terms Used In Texas Utilities Code Chapter 104 > Subchapter B - Computation of Rates

  • Amortization: Paying off a loan by regular installments.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Property: means real and personal property. See Texas Government Code 311.005
  • Year: means 12 consecutive months. See Texas Government Code 311.005