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General/Miscellaneous
Access revenue requirements
Affiliate transactions
Asset transfers
Attrition
Authorized vs. achieved returns
Compensation for lost revenues
End of period adjustments
Financial integrity
Financial modeling
Jurisdictional Separations
Lost revenue recovery
Merger costs/benefits
Normalizing adjustments
Out-of-period adjustments
Pro forma adjustments
Repression
Transfers of assets
Separate subsidiary analysis
Splitting of rate base
Working capital
Year-end vs. average rate base
Yellow pages revenues and profits
Cost of Capital/Rate of Return
Capital structure
Comparable earnings approach
Cost of capital
Cost of equity
Cost of preferred stock
DCF analysis
Double leverage
Market approach
Market pressure
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Market-to-book ratios
Parent-subsidiary relationships
Risk analysis
Spread theory
Depreciation
Depreciation lives and rates
Depreciation studies
Forward looking vs. historic depreciation
Remaining life depreciation
Straight line equal life group depreciation
Straight line vintage group depreciation
Taxes
Deferred taxes
Subsidiary income taxes
Investment tax credits
Property taxes
Surcharging of gross receipts taxes
Tax effect of interest
Tax effect of merger/acquisition
Tax normalization
Write-offs
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