Topic:"Demand Side Management" in M03154

07 Non-trade Business Receivables Non-trade business receivables include demand side management (DSM) program, financial derivatives, contract receivable, accrued interest receivable and financing contracts for water heaters and ETS units....

AI summary Non-trade business receivables include demand side management (DSM) program, financial derivatives, contract receivable, accrued interest receivable, and financing contracts for water heaters and ETS units. These receivables are based on contractual agreements and recorded in general ledger accounts.

DEFINITION - Oracle is a relational database system that stores all information in a manner that permits the integration of data between various functions. This database is the corporate standard for development of new systems and allows a...

AI summary The text defines Oracle as a relational database system used by the company for storing and integrating data across various functions, including financial systems like General Ledger, Accounts Payable, and Purchasing, as well as in-house systems like Invoice Express.

330 335 Electric Service Receivables Large Customer Receivables 08 Non-trade Business Receivables Deleted: ¶ Page Break Non-trade business receivables include demand side management ("DSM") financing receivables, Deleted: 7 financial deriv...

AI summary The text discusses various types of receivables, including non-trade business receivables such as DSM financing receivables, financial derivatives, contract receivables, and accrued interest receivables. It also covers nontrade employee receivables, including payroll advances and expense advances, and outlines the general ledger accounts used to record these receivables.

POLICY - The Company accrues revenue for service rendered but not billed to customers and presents it under current assets as "Unbilled revenue receivable" on the balance sheet. 1 - The Company's unbilled revenue receivable includes receiv...

AI summary The Company accrues revenue for services rendered but not billed, presenting it as 'Unbilled revenue receivable' under current assets. This includes receivables from the Demand Side Management Program, which are excluded from revenue.

01 Financing charges The financing charges figure on the Statement of Earnings is a net amount comprised of several different income and expense items. The individual items may include: - a. long-term debt interest; - b. amortization of de...

AI summary The financing charges figure on the Statement of Earnings includes various income and expense items such as long-term and short-term debt interest, amortization of debt issue costs, foreign exchange gains/losses, and others. It also includes deferred carrying charges related to DSM and FAM approved by the UARB, as well as interest income from non-electricity-related activities.

01 Financing charges The financing charges figure on the Statement of Earnings is a net amount comprised of several different income and expense items. The individual items may include: - a. long-term debt interest; - b. amortization of de...

AI summary The document explains that financing charges on the Statement of Earnings include various components such as long-term and short-term debt interest, amortization of debt issue costs, foreign exchange gains/losses, and others. It also notes that interest expense should be recorded on an accrual basis.

Non-trade business receivables include demand side management (UDSM") financing receivables, financial derivatives, contract receivable, accrued interest receivable and financing contracts for water heaters and ETS units. DSM financing rec...

AI summary The text discusses non-trade business receivables, including DSM financing receivables, financial derivatives, contract receivables, and accrued interest receivables, all based on contractual agreements and recorded in specific general ledger accounts.

334 DSM Financing Receivable 340 Financial Derivative Receivable 348 Contract Receivable 350 Accrued Interest Receivable 353 Water Heater Loans 356 Receivable Marketing & Sales 09 Nontrade Employee Receivables

AI summary The document outlines various receivable categories, including DSM Financing Receivable, Financial Derivative Receivable, Contract Receivable, Accrued Interest Receivable, Water Heater Loans, and Receivable Marketing & Sales, under the heading 'Nontrade Employee Receivables'.

POLICY - 02 The Company accrues revenue for service rendered but not billed to customers and presents it under current assets as "Unbilled revenue receivable" on the balance sheet. 1 - 03 The Company's unbilled revenue receivable includes...

AI summary The company accrues revenue for services rendered but not billed, presenting it as 'Unbilled revenue receivable' under current assets. This includes receivables from the Demand Side Management (DSM) Program, which are excluded from revenue.

01 Financing charges The financing charges figure on the Statement of Earnings is a net amount comprised of several different income and expense items. The individual items may include: - a. long-term debt interest; - b. amortization of de...

AI summary The financing charges on the Statement of Earnings include various income and expense items such as long-term and short-term debt interest, amortization of debt issue costs, foreign exchange gains/losses, and others. These items are netted together and include components like the debt portion of AFUDC and deferred carrying charges from DSM and FAM programs approved by the UARB.

01 Financing charges The financing charges figure on the Statement of Earnings is a net amount comprised of several different income and expense items. The individual items may include: - a. long-term debt interest; - b. amortization of de...

AI summary The financing charges figure on the Statement of Earnings includes various income and expense items such as long-term and short-term debt interest, amortization of debt issue costs, foreign exchange gains/losses, and others. Interest expense should be recorded on an accrual basis.

08 Non-trade Business Receivables Non-trade business receivables include demand side management ("DSM") financing receivables, financial derivatives, contract receivable, accrued interest receivable and financing contracts for water heater...

AI summary Non-trade business receivables include DSM financing receivables, financial derivatives, contract receivables, accrued interest receivables, and financing contracts for water heaters and ETS units. These are generated through contractual agreements and recorded in specific general ledger accounts.

POLICY - 02 The Company accrues revenue for service rendered but not billed to customers and presents it under current assets as "Unbilled revenue receivable" on the balance sheet. 1 - 03 The Company's unbilled revenue receivable includes...

AI summary The Company accrues revenue for services rendered but not yet billed, classifying it as 'Unbilled revenue receivable' under current assets. This includes amounts related to the Demand Side Management (DSM) Program, which are excluded from revenue recognition.

01 Financing charges The financing charges figure on the Statement of Earnings is a net amount comprised of several different income and expense items. The individual items may include: - a. long-term debt interest; - b. amortization of de...

AI summary The financing charges figure on the Statement of Earnings includes various items such as long-term and short-term debt interest, amortization of debt issue costs, foreign exchange gains/losses, and others. It also includes deferred carrying charges related to DSM and FAM approved by the UARB.

Non-trade business receivables include demand side management (UDSM") financing receivables, financial derivatives, contract receivable, accrued interest receivable and financing contracts for water heaters and ETS units. DSM financing rec...

AI summary The text discusses non-trade business receivables, including demand side management (DSM) financing receivables, financial derivatives, and contract receivables, all of which are based on contractual agreements. It also mentions accrued interest receivable and the general ledger accounts used for recording these receivables.

334 DSM Financing Receivable 340 Financial Derivative Receivable 348 Contract Receivable 350 Accrued Interest Receivable 353 Water Heater Loans 356 Receivable Marketing & Sales 09 Nontrade Employee Receivables

AI summary The text lists various types of receivables, including DSM Financing Receivable, Financial Derivative Receivable, Contract Receivable, Accrued Interest Receivable, Water Heater Loans, and Receivable Marketing & Sales, under the category of Nontrade Employee Receivables.

POLICY - 02 The Company accrues revenue for service rendered but not billed to customers and presents it under current assets as "Unbilled revenue receivable" on the balance sheet. 1 - 03 The Company's unbilled revenue receivable includes...

AI summary The Company accrues revenue for services rendered but not billed, presenting it as 'Unbilled revenue receivable' under current assets. This includes receivables from the Demand Side Management (DSM) Program, which are excluded from revenue.