id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-6404	Roberts, Tracey 	STRANDED ASSETS AND EFFICIENT PRICING FOR REGULATED UTILITIES: A FEDERAL TAX SOLUTION	2020	56	.pdf	application/pdf	30589	1276	50	If the benefits of accelerated tax depreciation were passed through to customers during the early years, the tax expense passed through to consumers in later years (when tax depreciation was complete) would be higher and the utility would charge higher rates for the same level of service.157 Lower income households might not be able to afford to cover these increased costs and the distributional impacts might include loss of service. The following chart compares the “service life” or “useful life” of utility assets for financial accounting and FERC rules to the “recovery period” in which a firm may deduct the costs of its investments in these assets under the tax rules.	cache/taxlaw-6404.pdf	txt/taxlaw-6404.txt