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Topic/Matter Intersection

Topic:"Afudc" in M03154

Matter: P-111.6 - Nova Scotia Power Inc. - Approval of NSPI's Amended Accounting Policy and Procedures Manual. (US GAAP)Conversion to US Generally Accepted Accounting Principles for financial reporting purposes.
4 passages 3 documents

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06394Board Order 2/16/2011 2 passages
POLICY p. p. 94
POLICY - 04 Allowance for funds used during construction should be capitalized at the effective cost-of-capital rate, compounded semi-annually, except in the following circumstances: - a. Projects that will be under construction for less t...

AI summary The text discusses the capitalization of Allowance for Funds Used During Construction (AFUDC) at the effective cost-of-capital rate, compounded semi-annually, with exceptions for short-duration projects, long delays due to extraordinary circumstances, and projects where capitalization would exceed economic value or future benefits.

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06 Basis for Application p. p. 95
06 Basis for Application The application base for AFUDC includes the cumulative total of all direct and indirect charges to work orders, but excludes all AFUDC related to spending subsequent to January 1 or July 1, whichever is the latest....

AI summary The basis for the application of AFUDC includes all direct and indirect charges to work orders, excluding those related to spending after January 1 or July 1, whichever is later, leading to semi-annual compounding of AFUDC.

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06100Compliance Filing - Accounting Policy and Procedures Manual 1/11/2011 1 passage
06 Basis for Application p. p. 94
06 Basis for Application The application base for AFUDC includes the cumulative total of all direct and indirect charges to work orders, but excludes all AFUDC related to spending subsequent to January 1 or July 1, whichever is the latest....

AI summary The application base for AFUDC includes cumulative direct and indirect charges to work orders, excluding AFUDC related to spending after January 1 or July 1, whichever is later. This exclusion leads to semi-annual compounding of AFUDC.

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06394Board Order 2/16/2011 1 passage
06 Basis for Application p. p. 95
06 Basis for Application The application base for AFUDC includes the cumulative total of all direct and indirect charges to work orders, but excludes all AFUDC related to spending subsequent to January 1 or July 1, whichever is the latest....

AI summary The application base for AFUDC includes cumulative direct and indirect charges to work orders, excluding AFUDC related to spending after January 1 or July 1, whichever is later. This exclusion leads to semi-annual compounding of AFUDC.

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