id	sid	tid	token	lemma	pos
taxlaw-6404	1	1	microsoft	microsoft	PROPN
taxlaw-6404	1	2	word	word	NOUN
taxlaw-6404	1	3	5.9.20	5.9.20	NUM
taxlaw-6404	1	4	tmr	tmr	NOUN
taxlaw-6404	1	5	stranded	strand	VERB
taxlaw-6404	1	6	assets	asset	NOUN
taxlaw-6404	1	7	(	(	PUNCT
taxlaw-6404	1	8	clean).docx	clean).docx	VERB
taxlaw-6404	1	9	stranded	strand	VERB
taxlaw-6404	1	10	assets	asset	NOUN
taxlaw-6404	1	11	and	and	CCONJ
taxlaw-6404	1	12	efficient	efficient	ADJ
taxlaw-6404	1	13	pricing	pricing	NOUN
taxlaw-6404	1	14	for	for	ADP
taxlaw-6404	1	15	regulated	regulated	ADJ
taxlaw-6404	1	16	utilities	utility	NOUN
taxlaw-6404	1	17	:	:	PUNCT
taxlaw-6404	1	18	a	a	DET
taxlaw-6404	1	19	federal	federal	ADJ
taxlaw-6404	1	20	tax	tax	NOUN
taxlaw-6404	1	21	solution	solution	NOUN
taxlaw-6404	1	22	tracey	tracey	PROPN
taxlaw-6404	1	23	m.	m.	PROPN
taxlaw-6404	1	24	roberts	roberts	PROPN
taxlaw-6404	1	25	*	*	PROPN
taxlaw-6404	1	26	abstract	abstract	ADJ
taxlaw-6404	1	27	most	most	ADJ
taxlaw-6404	1	28	businesses	business	NOUN
taxlaw-6404	1	29	recoup	recoup	VERB
taxlaw-6404	1	30	their	their	PRON
taxlaw-6404	1	31	investments	investment	NOUN
taxlaw-6404	1	32	in	in	ADP
taxlaw-6404	1	33	property	property	NOUN
taxlaw-6404	1	34	,	,	PUNCT
taxlaw-6404	1	35	plant	plant	NOUN
taxlaw-6404	1	36	,	,	PUNCT
taxlaw-6404	1	37	and	and	CCONJ
taxlaw-6404	1	38	equipment	equipment	NOUN
taxlaw-6404	1	39	from	from	ADP
taxlaw-6404	1	40	the	the	DET
taxlaw-6404	1	41	income	income	NOUN
taxlaw-6404	1	42	they	they	PRON
taxlaw-6404	1	43	earn	earn	VERB
taxlaw-6404	1	44	from	from	ADP
taxlaw-6404	1	45	using	use	VERB
taxlaw-6404	1	46	those	those	DET
taxlaw-6404	1	47	assets	asset	NOUN
taxlaw-6404	1	48	.	.	PUNCT
taxlaw-6404	2	1	when	when	SCONJ
taxlaw-6404	2	2	changes	change	NOUN
taxlaw-6404	2	3	in	in	ADP
taxlaw-6404	2	4	markets	market	NOUN
taxlaw-6404	2	5	,	,	PUNCT
taxlaw-6404	2	6	technology	technology	NOUN
taxlaw-6404	2	7	,	,	PUNCT
taxlaw-6404	2	8	or	or	CCONJ
taxlaw-6404	2	9	regulations	regulation	NOUN
taxlaw-6404	2	10	reduce	reduce	VERB
taxlaw-6404	2	11	income	income	NOUN
taxlaw-6404	2	12	from	from	ADP
taxlaw-6404	2	13	those	those	DET
taxlaw-6404	2	14	assets	asset	NOUN
taxlaw-6404	2	15	or	or	CCONJ
taxlaw-6404	2	16	increase	increase	VERB
taxlaw-6404	2	17	operating	operating	NOUN
taxlaw-6404	2	18	costs	cost	NOUN
taxlaw-6404	2	19	,	,	PUNCT
taxlaw-6404	2	20	businesses	business	NOUN
taxlaw-6404	2	21	may	may	AUX
taxlaw-6404	2	22	not	not	PART
taxlaw-6404	2	23	recover	recover	VERB
taxlaw-6404	2	24	their	their	PRON
taxlaw-6404	2	25	full	full	ADJ
taxlaw-6404	2	26	investments	investment	NOUN
taxlaw-6404	2	27	in	in	ADP
taxlaw-6404	2	28	those	those	DET
taxlaw-6404	2	29	“	"	PUNCT
taxlaw-6404	2	30	stranded	strand	VERB
taxlaw-6404	2	31	assets	asset	NOUN
taxlaw-6404	2	32	.	.	PUNCT
taxlaw-6404	2	33	”	"	PUNCT
taxlaw-6404	3	1	unregulated	unregulated	ADJ
taxlaw-6404	3	2	firms	firm	NOUN
taxlaw-6404	3	3	generally	generally	ADV
taxlaw-6404	3	4	contain	contain	VERB
taxlaw-6404	3	5	these	these	DET
taxlaw-6404	3	6	risks	risk	NOUN
taxlaw-6404	3	7	by	by	ADP
taxlaw-6404	3	8	diversifying	diversify	VERB
taxlaw-6404	3	9	assets	asset	NOUN
taxlaw-6404	3	10	and	and	CCONJ
taxlaw-6404	3	11	income	income	NOUN
taxlaw-6404	3	12	streams	stream	NOUN
taxlaw-6404	3	13	,	,	PUNCT
taxlaw-6404	3	14	procuring	procure	VERB
taxlaw-6404	3	15	insurance	insurance	NOUN
taxlaw-6404	3	16	,	,	PUNCT
taxlaw-6404	3	17	or	or	CCONJ
taxlaw-6404	3	18	engaging	engage	VERB
taxlaw-6404	3	19	in	in	ADP
taxlaw-6404	3	20	hedging	hedging	NOUN
taxlaw-6404	3	21	transactions	transaction	NOUN
taxlaw-6404	3	22	.	.	PUNCT
taxlaw-6404	4	1	public	public	ADJ
taxlaw-6404	4	2	utilities	utility	NOUN
taxlaw-6404	4	3	,	,	PUNCT
taxlaw-6404	4	4	however	however	ADV
taxlaw-6404	4	5	,	,	PUNCT
taxlaw-6404	4	6	must	must	AUX
taxlaw-6404	4	7	obtain	obtain	VERB
taxlaw-6404	4	8	a	a	DET
taxlaw-6404	4	9	regulator	regulator	NOUN
taxlaw-6404	4	10	’s	’s	PART
taxlaw-6404	4	11	permission	permission	NOUN
taxlaw-6404	4	12	both	both	PRON
taxlaw-6404	4	13	to	to	PART
taxlaw-6404	4	14	manage	manage	VERB
taxlaw-6404	4	15	these	these	DET
taxlaw-6404	4	16	risks	risk	NOUN
taxlaw-6404	4	17	and	and	CCONJ
taxlaw-6404	4	18	to	to	PART
taxlaw-6404	4	19	pass	pass	VERB
taxlaw-6404	4	20	the	the	DET
taxlaw-6404	4	21	costs	cost	NOUN
taxlaw-6404	4	22	of	of	ADP
taxlaw-6404	4	23	those	those	DET
taxlaw-6404	4	24	assets	asset	NOUN
taxlaw-6404	4	25	forward	forward	ADV
taxlaw-6404	4	26	to	to	ADP
taxlaw-6404	4	27	consumers	consumer	NOUN
taxlaw-6404	4	28	.	.	PUNCT
taxlaw-6404	5	1	globally	globally	ADV
taxlaw-6404	5	2	,	,	PUNCT
taxlaw-6404	5	3	over	over	ADP
taxlaw-6404	5	4	$	$	SYM
taxlaw-6404	5	5	20	20	NUM
taxlaw-6404	5	6	trillion	trillion	NUM
taxlaw-6404	5	7	in	in	ADP
taxlaw-6404	5	8	global	global	ADJ
taxlaw-6404	5	9	fossil	fossil	NOUN
taxlaw-6404	5	10	fuel	fuel	NOUN
taxlaw-6404	5	11	assets	asset	NOUN
taxlaw-6404	5	12	may	may	AUX
taxlaw-6404	5	13	be	be	AUX
taxlaw-6404	5	14	stranded	strand	VERB
taxlaw-6404	5	15	as	as	SCONJ
taxlaw-6404	5	16	countries	country	NOUN
taxlaw-6404	5	17	pass	pass	VERB
taxlaw-6404	5	18	climate	climate	NOUN
taxlaw-6404	5	19	change	change	NOUN
taxlaw-6404	5	20	legislation	legislation	NOUN
taxlaw-6404	5	21	.	.	PUNCT
taxlaw-6404	6	1	to	to	ADP
taxlaw-6404	6	2	date	date	NOUN
taxlaw-6404	6	3	,	,	PUNCT
taxlaw-6404	6	4	investor	investor	NOUN
taxlaw-6404	6	5	and	and	CCONJ
taxlaw-6404	6	6	consumer	consumer	NOUN
taxlaw-6404	6	7	concerns	concern	NOUN
taxlaw-6404	6	8	about	about	ADP
taxlaw-6404	6	9	stranded	strand	VERB
taxlaw-6404	6	10	costs	cost	NOUN
taxlaw-6404	6	11	have	have	AUX
taxlaw-6404	6	12	delayed	delay	VERB
taxlaw-6404	6	13	the	the	DET
taxlaw-6404	6	14	adoption	adoption	NOUN
taxlaw-6404	6	15	of	of	ADP
taxlaw-6404	6	16	carbon	carbon	NOUN
taxlaw-6404	6	17	pricing	pricing	NOUN
taxlaw-6404	6	18	schemes	scheme	NOUN
taxlaw-6404	6	19	,	,	PUNCT
taxlaw-6404	6	20	spurred	spur	VERB
taxlaw-6404	6	21	the	the	DET
taxlaw-6404	6	22	rejection	rejection	NOUN
taxlaw-6404	6	23	of	of	ADP
taxlaw-6404	6	24	greenhouse	greenhouse	NOUN
taxlaw-6404	6	25	gas	gas	NOUN
taxlaw-6404	6	26	regulation	regulation	NOUN
taxlaw-6404	6	27	altogether	altogether	ADV
taxlaw-6404	6	28	,	,	PUNCT
taxlaw-6404	6	29	and	and	CCONJ
taxlaw-6404	6	30	formed	form	VERB
taxlaw-6404	6	31	the	the	DET
taxlaw-6404	6	32	basis	basis	NOUN
taxlaw-6404	6	33	for	for	ADP
taxlaw-6404	6	34	bankruptcy	bankruptcy	NOUN
taxlaw-6404	6	35	filings	filing	NOUN
taxlaw-6404	6	36	,	,	PUNCT
taxlaw-6404	6	37	takings	taking	NOUN
taxlaw-6404	6	38	litigation	litigation	NOUN
taxlaw-6404	6	39	,	,	PUNCT
taxlaw-6404	6	40	and	and	CCONJ
taxlaw-6404	6	41	demands	demand	NOUN
taxlaw-6404	6	42	for	for	ADP
taxlaw-6404	6	43	relief	relief	NOUN
taxlaw-6404	6	44	.	.	PUNCT
taxlaw-6404	7	1	this	this	DET
taxlaw-6404	7	2	article	article	NOUN
taxlaw-6404	7	3	makes	make	VERB
taxlaw-6404	7	4	four	four	NUM
taxlaw-6404	7	5	contributions	contribution	NOUN
taxlaw-6404	7	6	.	.	PUNCT
taxlaw-6404	8	1	first	first	ADV
taxlaw-6404	8	2	,	,	PUNCT
taxlaw-6404	8	3	it	it	PRON
taxlaw-6404	8	4	clarifies	clarify	VERB
taxlaw-6404	8	5	that	that	SCONJ
taxlaw-6404	8	6	under	under	ADP
taxlaw-6404	8	7	the	the	DET
taxlaw-6404	8	8	existing	exist	VERB
taxlaw-6404	8	9	tax	tax	NOUN
taxlaw-6404	8	10	and	and	CCONJ
taxlaw-6404	8	11	regulatory	regulatory	ADJ
taxlaw-6404	8	12	rules	rule	NOUN
taxlaw-6404	8	13	,	,	PUNCT
taxlaw-6404	8	14	the	the	DET
taxlaw-6404	8	15	economic	economic	ADJ
taxlaw-6404	8	16	benefits	benefit	NOUN
taxlaw-6404	8	17	of	of	ADP
taxlaw-6404	8	18	substantial	substantial	ADJ
taxlaw-6404	8	19	tax	tax	NOUN
taxlaw-6404	8	20	subsidies	subsidy	NOUN
taxlaw-6404	8	21	are	be	AUX
taxlaw-6404	8	22	currently	currently	ADV
taxlaw-6404	8	23	being	be	AUX
taxlaw-6404	8	24	passed	pass	VERB
taxlaw-6404	8	25	forward	forward	ADV
taxlaw-6404	8	26	to	to	ADP
taxlaw-6404	8	27	consumers	consumer	NOUN
taxlaw-6404	8	28	,	,	PUNCT
taxlaw-6404	8	29	artificially	artificially	ADV
taxlaw-6404	8	30	reducing	reduce	VERB
taxlaw-6404	8	31	fossil	fossil	NOUN
taxlaw-6404	8	32	fuel	fuel	NOUN
taxlaw-6404	8	33	electricity	electricity	NOUN
taxlaw-6404	8	34	rates	rate	NOUN
taxlaw-6404	8	35	,	,	PUNCT
taxlaw-6404	8	36	encouraging	encourage	VERB
taxlaw-6404	8	37	waste	waste	NOUN
taxlaw-6404	8	38	,	,	PUNCT
taxlaw-6404	8	39	and	and	CCONJ
taxlaw-6404	8	40	increasing	increase	VERB
taxlaw-6404	8	41	emissions	emission	NOUN
taxlaw-6404	8	42	.	.	PUNCT
taxlaw-6404	9	1	second	second	ADJ
taxlaw-6404	9	2	,	,	PUNCT
taxlaw-6404	9	3	it	it	PRON
taxlaw-6404	9	4	quantifies	quantify	VERB
taxlaw-6404	9	5	the	the	DET
taxlaw-6404	9	6	extent	extent	NOUN
taxlaw-6404	9	7	of	of	ADP
taxlaw-6404	9	8	stranded	strand	VERB
taxlaw-6404	9	9	assets	asset	NOUN
taxlaw-6404	9	10	held	hold	VERB
taxlaw-6404	9	11	by	by	ADP
taxlaw-6404	9	12	public	public	ADJ
taxlaw-6404	9	13	utilities	utility	NOUN
taxlaw-6404	9	14	in	in	ADP
taxlaw-6404	9	15	the	the	DET
taxlaw-6404	9	16	united	united	PROPN
taxlaw-6404	9	17	states	states	PROPN
taxlaw-6404	9	18	,	,	PUNCT
taxlaw-6404	9	19	pulling	pull	VERB
taxlaw-6404	9	20	data	datum	NOUN
taxlaw-6404	9	21	on	on	ADP
taxlaw-6404	9	22	unrecovered	unrecovered	ADJ
taxlaw-6404	9	23	capital	capital	NOUN
taxlaw-6404	9	24	from	from	ADP
taxlaw-6404	9	25	the	the	DET
taxlaw-6404	9	26	securities	security	NOUN
taxlaw-6404	9	27	filings	filing	NOUN
taxlaw-6404	9	28	of	of	ADP
taxlaw-6404	9	29	the	the	DET
taxlaw-6404	9	30	fifteen	fifteen	NUM
taxlaw-6404	9	31	largest	large	ADJ
taxlaw-6404	9	32	firms	firm	NOUN
taxlaw-6404	9	33	in	in	ADP
taxlaw-6404	9	34	the	the	DET
taxlaw-6404	9	35	country	country	NOUN
taxlaw-6404	9	36	.	.	PUNCT
taxlaw-6404	10	1	third	third	ADJ
taxlaw-6404	10	2	,	,	PUNCT
taxlaw-6404	10	3	it	it	PRON
taxlaw-6404	10	4	argues	argue	VERB
taxlaw-6404	10	5	that	that	SCONJ
taxlaw-6404	10	6	u.s	u.s	PROPN
taxlaw-6404	10	7	.	.	PROPN
taxlaw-6404	10	8	tax	tax	NOUN
taxlaw-6404	10	9	measures	measure	NOUN
taxlaw-6404	10	10	have	have	AUX
taxlaw-6404	10	11	left	leave	VERB
taxlaw-6404	10	12	fewer	few	ADJ
taxlaw-6404	10	13	assets	asset	NOUN
taxlaw-6404	10	14	to	to	PART
taxlaw-6404	10	15	be	be	AUX
taxlaw-6404	10	16	stranded	strand	VERB
taxlaw-6404	10	17	,	,	PUNCT
taxlaw-6404	10	18	identifying	identify	VERB
taxlaw-6404	10	19	$	$	SYM
taxlaw-6404	10	20	110	110	NUM
taxlaw-6404	10	21	billion	billion	NUM
taxlaw-6404	10	22	in	in	ADP
taxlaw-6404	10	23	“	"	PUNCT
taxlaw-6404	10	24	accumulated	accumulate	VERB
taxlaw-6404	10	25	deferred	deferred	ADJ
taxlaw-6404	10	26	income	income	NOUN
taxlaw-6404	10	27	taxes	taxis	NOUN
taxlaw-6404	10	28	”	"	PUNCT
taxlaw-6404	10	29	or	or	CCONJ
taxlaw-6404	10	30	“	"	PUNCT
taxlaw-6404	10	31	adit	adit	NOUN
taxlaw-6404	10	32	,	,	PUNCT
taxlaw-6404	10	33	”	"	PUNCT
taxlaw-6404	10	34	the	the	DET
taxlaw-6404	10	35	tax	tax	NOUN
taxlaw-6404	10	36	savings	saving	NOUN
taxlaw-6404	10	37	from	from	ADP
taxlaw-6404	10	38	deferral	deferral	ADJ
taxlaw-6404	10	39	,	,	PUNCT
taxlaw-6404	10	40	as	as	ADP
taxlaw-6404	10	41	a	a	DET
taxlaw-6404	10	42	source	source	NOUN
taxlaw-6404	10	43	of	of	ADP
taxlaw-6404	10	44	recovery	recovery	NOUN
taxlaw-6404	10	45	.	.	PUNCT
taxlaw-6404	11	1	finally	finally	ADV
taxlaw-6404	11	2	,	,	PUNCT
taxlaw-6404	11	3	the	the	DET
taxlaw-6404	11	4	article	article	NOUN
taxlaw-6404	11	5	proposes	propose	VERB
taxlaw-6404	11	6	a	a	DET
taxlaw-6404	11	7	change	change	NOUN
taxlaw-6404	11	8	in	in	ADP
taxlaw-6404	11	9	tax	tax	NOUN
taxlaw-6404	11	10	and	and	CCONJ
taxlaw-6404	11	11	regulatory	regulatory	ADJ
taxlaw-6404	11	12	policy	policy	NOUN
taxlaw-6404	11	13	that	that	PRON
taxlaw-6404	11	14	will	will	AUX
taxlaw-6404	11	15	enhance	enhance	VERB
taxlaw-6404	11	16	efficiency	efficiency	NOUN
taxlaw-6404	11	17	,	,	PUNCT
taxlaw-6404	11	18	remove	remove	VERB
taxlaw-6404	11	19	one	one	NUM
taxlaw-6404	11	20	of	of	ADP
taxlaw-6404	11	21	the	the	DET
taxlaw-6404	11	22	supports	support	NOUN
taxlaw-6404	11	23	for	for	ADP
taxlaw-6404	11	24	carbon	carbon	NOUN
taxlaw-6404	11	25	lock	lock	NOUN
taxlaw-6404	11	26	-	-	PUNCT
taxlaw-6404	11	27	in	in	NOUN
taxlaw-6404	11	28	,	,	PUNCT
taxlaw-6404	11	29	and	and	CCONJ
taxlaw-6404	11	30	help	help	VERB
taxlaw-6404	11	31	manage	manage	VERB
taxlaw-6404	11	32	the	the	DET
taxlaw-6404	11	33	threat	threat	NOUN
taxlaw-6404	11	34	of	of	ADP
taxlaw-6404	11	35	stranded	strand	VERB
taxlaw-6404	11	36	assets	asset	NOUN
taxlaw-6404	11	37	,	,	PUNCT
taxlaw-6404	11	38	smoothing	smooth	VERB
taxlaw-6404	11	39	the	the	DET
taxlaw-6404	11	40	transition	transition	NOUN
taxlaw-6404	11	41	to	to	ADP
taxlaw-6404	11	42	a	a	DET
taxlaw-6404	11	43	carbon	carbon	NOUN
taxlaw-6404	11	44	-	-	PUNCT
taxlaw-6404	11	45	neutral	neutral	ADJ
taxlaw-6404	11	46	economy	economy	NOUN
taxlaw-6404	11	47	.	.	PUNCT
taxlaw-6404	12	1	*	*	PUNCT
taxlaw-6404	12	2	tracey	tracey	PROPN
taxlaw-6404	12	3	m.	m.	PROPN
taxlaw-6404	12	4	roberts	roberts	PROPN
taxlaw-6404	12	5	,	,	PUNCT
taxlaw-6404	12	6	associate	associate	NOUN
taxlaw-6404	12	7	professor	professor	NOUN
taxlaw-6404	12	8	,	,	PUNCT
taxlaw-6404	12	9	samford	samford	PROPN
taxlaw-6404	12	10	university	university	PROPN
taxlaw-6404	12	11	,	,	PUNCT
taxlaw-6404	12	12	cumberland	cumberland	PROPN
taxlaw-6404	12	13	school	school	PROPN
taxlaw-6404	12	14	of	of	ADP
taxlaw-6404	12	15	law	law	NOUN
taxlaw-6404	12	16	,	,	PUNCT
taxlaw-6404	12	17	a.b	a.b	PROPN
taxlaw-6404	12	18	.	.	PROPN
taxlaw-6404	12	19	harvard	harvard	PROPN
taxlaw-6404	12	20	college	college	PROPN
taxlaw-6404	12	21	,	,	PUNCT
taxlaw-6404	12	22	j.d	j.d	PROPN
taxlaw-6404	12	23	.	.	PROPN
taxlaw-6404	12	24	vanderbilt	vanderbilt	PROPN
taxlaw-6404	12	25	law	law	PROPN
taxlaw-6404	12	26	school	school	NOUN
taxlaw-6404	12	27	,	,	PUNCT
taxlaw-6404	12	28	ll.m	ll.m	X
taxlaw-6404	12	29	.	.	PUNCT
taxlaw-6404	13	1	new	new	PROPN
taxlaw-6404	13	2	york	york	PROPN
taxlaw-6404	13	3	university	university	PROPN
taxlaw-6404	13	4	school	school	NOUN
taxlaw-6404	13	5	of	of	ADP
taxlaw-6404	13	6	law	law	NOUN
taxlaw-6404	13	7	.	.	PUNCT
taxlaw-6404	14	1	the	the	DET
taxlaw-6404	14	2	author	author	NOUN
taxlaw-6404	14	3	wishes	wish	VERB
taxlaw-6404	14	4	to	to	PART
taxlaw-6404	14	5	thank	thank	VERB
taxlaw-6404	14	6	michael	michael	PROPN
taxlaw-6404	14	7	vandenbergh	vandenbergh	PROPN
taxlaw-6404	14	8	for	for	ADP
taxlaw-6404	14	9	organizing	organize	VERB
taxlaw-6404	14	10	the	the	DET
taxlaw-6404	14	11	renewable	renewable	ADJ
taxlaw-6404	14	12	energy	energy	NOUN
taxlaw-6404	14	13	in	in	ADP
taxlaw-6404	14	14	the	the	DET
taxlaw-6404	14	15	southeast	southeast	ADJ
taxlaw-6404	14	16	conference	conference	NOUN
taxlaw-6404	14	17	at	at	ADP
taxlaw-6404	14	18	vanderbilt	vanderbilt	PROPN
taxlaw-6404	14	19	university	university	PROPN
taxlaw-6404	14	20	law	law	NOUN
taxlaw-6404	14	21	school	school	NOUN
taxlaw-6404	14	22	,	,	PUNCT
taxlaw-6404	14	23	the	the	DET
taxlaw-6404	14	24	george	george	PROPN
taxlaw-6404	14	25	mason	mason	PROPN
taxlaw-6404	14	26	university	university	PROPN
taxlaw-6404	14	27	antonin	antonin	PROPN
taxlaw-6404	14	28	scalia	scalia	PROPN
taxlaw-6404	14	29	law	law	PROPN
taxlaw-6404	14	30	school	school	PROPN
taxlaw-6404	14	31	’s	’s	PART
taxlaw-6404	14	32	law	law	NOUN
taxlaw-6404	14	33	and	and	CCONJ
taxlaw-6404	14	34	economics	economic	NOUN
taxlaw-6404	14	35	center	center	NOUN
taxlaw-6404	14	36	for	for	ADP
taxlaw-6404	14	37	their	their	PRON
taxlaw-6404	14	38	workshop	workshop	NOUN
taxlaw-6404	14	39	on	on	ADP
taxlaw-6404	14	40	empirical	empirical	ADJ
taxlaw-6404	14	41	methods	method	NOUN
taxlaw-6404	14	42	,	,	PUNCT
taxlaw-6404	14	43	the	the	DET
taxlaw-6404	14	44	participants	participant	NOUN
taxlaw-6404	14	45	of	of	ADP
taxlaw-6404	14	46	the	the	DET
taxlaw-6404	14	47	10th	10th	ADJ
taxlaw-6404	14	48	annual	annual	ADJ
taxlaw-6404	14	49	meeting	meeting	NOUN
taxlaw-6404	14	50	of	of	ADP
taxlaw-6404	14	51	the	the	DET
taxlaw-6404	14	52	society	society	NOUN
taxlaw-6404	14	53	for	for	ADP
taxlaw-6404	14	54	environmental	environmental	ADJ
taxlaw-6404	14	55	law	law	NOUN
taxlaw-6404	14	56	&	&	CCONJ
taxlaw-6404	14	57	economics	economic	NOUN
taxlaw-6404	14	58	,	,	PUNCT
taxlaw-6404	14	59	the	the	DET
taxlaw-6404	14	60	16th	16th	ADJ
taxlaw-6404	14	61	annual	annual	ADJ
taxlaw-6404	14	62	meeting	meeting	NOUN
taxlaw-6404	14	63	of	of	ADP
taxlaw-6404	14	64	the	the	DET
taxlaw-6404	14	65	midwest	midw	ADJ
taxlaw-6404	14	66	law	law	PROPN
taxlaw-6404	14	67	and	and	CCONJ
taxlaw-6404	14	68	economics	economic	NOUN
taxlaw-6404	14	69	association	association	PROPN
taxlaw-6404	14	70	,	,	PUNCT
taxlaw-6404	14	71	the	the	DET
taxlaw-6404	14	72	2019	2019	NUM
taxlaw-6404	14	73	law	law	NOUN
taxlaw-6404	14	74	and	and	CCONJ
taxlaw-6404	14	75	society	society	NOUN
taxlaw-6404	14	76	association	association	NOUN
taxlaw-6404	14	77	annual	annual	ADJ
taxlaw-6404	14	78	meeting	meeting	NOUN
taxlaw-6404	14	79	,	,	PUNCT
taxlaw-6404	14	80	and	and	CCONJ
taxlaw-6404	14	81	the	the	DET
taxlaw-6404	14	82	20th	20th	ADJ
taxlaw-6404	14	83	global	global	ADJ
taxlaw-6404	14	84	conference	conference	NOUN
taxlaw-6404	14	85	on	on	ADP
taxlaw-6404	14	86	environmental	environmental	ADJ
taxlaw-6404	14	87	taxation	taxation	NOUN
taxlaw-6404	14	88	for	for	ADP
taxlaw-6404	14	89	their	their	PRON
taxlaw-6404	14	90	thoughtful	thoughtful	ADJ
taxlaw-6404	14	91	feedback	feedback	NOUN
taxlaw-6404	14	92	,	,	PUNCT
taxlaw-6404	14	93	and	and	CCONJ
taxlaw-6404	14	94	adam	adam	PROPN
taxlaw-6404	14	95	chodorow	chodorow	PROPN
taxlaw-6404	14	96	,	,	PUNCT
taxlaw-6404	14	97	mirit	mirit	PROPN
taxlaw-6404	14	98	eyal	eyal	PROPN
taxlaw-6404	14	99	-	-	PUNCT
taxlaw-6404	14	100	cohen	cohen	PROPN
taxlaw-6404	14	101	,	,	PUNCT
taxlaw-6404	14	102	daniel	daniel	PROPN
taxlaw-6404	14	103	cole	cole	PROPN
taxlaw-6404	14	104	,	,	PUNCT
taxlaw-6404	14	105	mike	mike	PROPN
taxlaw-6404	14	106	floyd	floyd	PROPN
taxlaw-6404	14	107	,	,	PUNCT
taxlaw-6404	14	108	jonathan	jonathan	PROPN
taxlaw-6404	14	109	foreman	foreman	PROPN
taxlaw-6404	14	110	,	,	PUNCT
taxlaw-6404	14	111	josh	josh	PROPN
taxlaw-6404	14	112	galperin	galperin	PROPN
taxlaw-6404	14	113	,	,	PUNCT
taxlaw-6404	14	114	michael	michael	PROPN
taxlaw-6404	14	115	gerrard	gerrard	PROPN
taxlaw-6404	14	116	,	,	PUNCT
taxlaw-6404	14	117	mitchell	mitchell	PROPN
taxlaw-6404	14	118	kane	kane	PROPN
taxlaw-6404	14	119	,	,	PUNCT
taxlaw-6404	14	120	ben	ben	PROPN
taxlaw-6404	14	121	leff	leff	PROPN
taxlaw-6404	14	122	,	,	PUNCT
taxlaw-6404	14	123	and	and	CCONJ
taxlaw-6404	14	124	larry	larry	PROPN
taxlaw-6404	14	125	zelenak	zelenak	PROPN
taxlaw-6404	14	126	for	for	ADP
taxlaw-6404	14	127	their	their	PRON
taxlaw-6404	14	128	valuable	valuable	ADJ
taxlaw-6404	14	129	comments	comment	NOUN
taxlaw-6404	14	130	and	and	CCONJ
taxlaw-6404	14	131	suggestions	suggestion	NOUN
taxlaw-6404	14	132	.	.	PUNCT
taxlaw-6404	15	1	columbia	columbia	PROPN
taxlaw-6404	15	2	journal	journal	PROPN
taxlaw-6404	15	3	of	of	ADP
taxlaw-6404	15	4	tax	tax	NOUN
taxlaw-6404	15	5	law	law	NOUN
taxlaw-6404	16	1	[	[	X
taxlaw-6404	16	2	vol	vol	NOUN
taxlaw-6404	16	3	.	.	PUNCT
taxlaw-6404	17	1	11:1	11:1	NUM
taxlaw-6404	17	2	2	2	NUM
taxlaw-6404	17	3	table	table	NOUN
taxlaw-6404	17	4	of	of	ADP
taxlaw-6404	17	5	contents	content	NOUN
taxlaw-6404	17	6	i.	i.	NOUN
taxlaw-6404	17	7	introduction	introduction	NOUN
taxlaw-6404	17	8	:	:	PUNCT
taxlaw-6404	17	9	tax	tax	NOUN
taxlaw-6404	17	10	subsidies	subsidy	NOUN
taxlaw-6404	17	11	,	,	PUNCT
taxlaw-6404	17	12	stranded	strand	VERB
taxlaw-6404	17	13	assets	asset	NOUN
taxlaw-6404	17	14	,	,	PUNCT
taxlaw-6404	17	15	carbon	carbon	NOUN
taxlaw-6404	17	16	lock	lock	NOUN
taxlaw-6404	17	17	-	-	PUNCT
taxlaw-6404	17	18	in	in	NOUN
taxlaw-6404	17	19	,	,	PUNCT
taxlaw-6404	17	20	and	and	CCONJ
taxlaw-6404	17	21	why	why	SCONJ
taxlaw-6404	17	22	they	they	PRON
taxlaw-6404	17	23	matter	matter	VERB
taxlaw-6404	17	24	...................................................................................................	...................................................................................................	PUNCT
taxlaw-6404	17	25	3	3	NUM
taxlaw-6404	17	26	ii	ii	NOUN
taxlaw-6404	17	27	.	.	PUNCT
taxlaw-6404	18	1	tax	tax	NOUN
taxlaw-6404	18	2	and	and	CCONJ
taxlaw-6404	18	3	regulatory	regulatory	ADJ
taxlaw-6404	18	4	rules	rule	NOUN
taxlaw-6404	18	5	drive	drive	VERB
taxlaw-6404	18	6	discounts	discount	NOUN
taxlaw-6404	18	7	in	in	ADP
taxlaw-6404	18	8	consumer	consumer	NOUN
taxlaw-6404	18	9	rates	rate	NOUN
taxlaw-6404	18	10	for	for	ADP
taxlaw-6404	18	11	fossil	fossil	NOUN
taxlaw-6404	18	12	fuel	fuel	NOUN
taxlaw-6404	18	13	-	-	PUNCT
taxlaw-6404	18	14	based	base	VERB
taxlaw-6404	18	15	energy	energy	NOUN
taxlaw-6404	18	16	..................................................................................	..................................................................................	PUNCT
taxlaw-6404	18	17	8	8	NUM
taxlaw-6404	18	18	a.	a.	NOUN
taxlaw-6404	18	19	a	a	DET
taxlaw-6404	18	20	brief	brief	ADJ
taxlaw-6404	18	21	economic	economic	ADJ
taxlaw-6404	18	22	history	history	NOUN
taxlaw-6404	18	23	of	of	ADP
taxlaw-6404	18	24	public	public	ADJ
taxlaw-6404	18	25	utility	utility	NOUN
taxlaw-6404	18	26	regulation	regulation	NOUN
taxlaw-6404	18	27	...........................................................	...........................................................	PUNCT
taxlaw-6404	18	28	9	9	NUM
taxlaw-6404	18	29	b.	b.	NOUN
taxlaw-6404	18	30	accounting	accounting	NOUN
taxlaw-6404	18	31	for	for	ADP
taxlaw-6404	18	32	fixed	fix	VERB
taxlaw-6404	18	33	costs	cost	NOUN
taxlaw-6404	18	34	.....................................................................................................	.....................................................................................................	PUNCT
taxlaw-6404	19	1	10	10	NUM
taxlaw-6404	19	2	1	1	NUM
taxlaw-6404	19	3	.	.	PUNCT
taxlaw-6404	20	1	regulatory	regulatory	ADJ
taxlaw-6404	20	2	accounting	accounting	NOUN
taxlaw-6404	20	3	:	:	PUNCT
taxlaw-6404	20	4	ferc	ferc	PROPN
taxlaw-6404	20	5	rules	rule	NOUN
taxlaw-6404	20	6	and	and	CCONJ
taxlaw-6404	20	7	rate	rate	NOUN
taxlaw-6404	20	8	of	of	ADP
taxlaw-6404	20	9	return	return	NOUN
taxlaw-6404	20	10	regulation	regulation	NOUN
taxlaw-6404	20	11	...........................................	...........................................	PUNCT
taxlaw-6404	20	12	11	11	NUM
taxlaw-6404	20	13	2	2	NUM
taxlaw-6404	20	14	.	.	PUNCT
taxlaw-6404	20	15	financial	financial	ADJ
taxlaw-6404	20	16	accounting	accounting	NOUN
taxlaw-6404	20	17	.......................................................................................................................	.......................................................................................................................	PROPN
taxlaw-6404	21	1	14	14	NUM
taxlaw-6404	21	2	3	3	NUM
taxlaw-6404	21	3	.	.	PUNCT
taxlaw-6404	21	4	tax	tax	NOUN
taxlaw-6404	21	5	accounting	accounting	NOUN
taxlaw-6404	21	6	in	in	ADP
taxlaw-6404	21	7	the	the	DET
taxlaw-6404	21	8	u.s	u.s	PROPN
taxlaw-6404	21	9	.	.	PROPN
taxlaw-6404	21	10	..............................................................................................................	..............................................................................................................	PROPN
taxlaw-6404	21	11	15	15	NUM
taxlaw-6404	22	1	c.	c.	NOUN
taxlaw-6404	22	2	reconciling	reconciling	NOUN
taxlaw-6404	22	3	tax	tax	NOUN
taxlaw-6404	22	4	/	/	SYM
taxlaw-6404	22	5	book	book	NOUN
taxlaw-6404	22	6	/	/	SYM
taxlaw-6404	22	7	regulatory	regulatory	ADJ
taxlaw-6404	22	8	disparities	disparity	NOUN
taxlaw-6404	22	9	:	:	PUNCT
taxlaw-6404	22	10	the	the	DET
taxlaw-6404	22	11	normalization	normalization	NOUN
taxlaw-6404	22	12	rules	rule	NOUN
taxlaw-6404	22	13	and	and	CCONJ
taxlaw-6404	22	14	their	their	PRON
taxlaw-6404	22	15	effects	effect	NOUN
taxlaw-6404	22	16	…	…	PUNCT
taxlaw-6404	22	17	…	…	PUNCT
taxlaw-6404	22	18	…	…	PUNCT
taxlaw-6404	22	19	…	…	PUNCT
taxlaw-6404	22	20	…	…	PUNCT
taxlaw-6404	22	21	…	…	PUNCT
taxlaw-6404	22	22	…	…	PUNCT
taxlaw-6404	22	23	…	…	PUNCT
taxlaw-6404	22	24	…	…	PUNCT
taxlaw-6404	22	25	…	…	PUNCT
taxlaw-6404	22	26	…	…	PUNCT
taxlaw-6404	22	27	…	…	PUNCT
taxlaw-6404	22	28	…	…	PUNCT
taxlaw-6404	22	29	…	…	PUNCT
taxlaw-6404	22	30	…	…	PUNCT
taxlaw-6404	22	31	…	…	PUNCT
taxlaw-6404	22	32	…	…	PUNCT
taxlaw-6404	22	33	…	…	PUNCT
taxlaw-6404	22	34	…	…	PUNCT
taxlaw-6404	22	35	…	…	PUNCT
taxlaw-6404	22	36	…	…	PUNCT
taxlaw-6404	22	37	…	…	PUNCT
taxlaw-6404	22	38	…	…	PUNCT
taxlaw-6404	22	39	…	…	PUNCT
taxlaw-6404	22	40	…	…	SYM
taxlaw-6404	22	41	..................................................	..................................................	SYM
taxlaw-6404	22	42	22	22	NUM
taxlaw-6404	22	43	d.	d.	PROPN
taxlaw-6404	22	44	environmental	environmental	ADJ
taxlaw-6404	22	45	impacts	impact	NOUN
taxlaw-6404	22	46	of	of	ADP
taxlaw-6404	22	47	passing	pass	VERB
taxlaw-6404	22	48	tax	tax	NOUN
taxlaw-6404	22	49	subsidies	subsidy	NOUN
taxlaw-6404	22	50	through	through	ADP
taxlaw-6404	22	51	to	to	ADP
taxlaw-6404	22	52	consumers	consumer	NOUN
taxlaw-6404	22	53	...........................	...........................	PUNCT
taxlaw-6404	22	54	30	30	NUM
taxlaw-6404	22	55	iii	iii	NOUN
taxlaw-6404	22	56	.	.	NOUN
taxlaw-6404	22	57	stranded	strand	VERB
taxlaw-6404	22	58	assets	asset	NOUN
taxlaw-6404	22	59	.................................................................................................	.................................................................................................	PUNCT
taxlaw-6404	22	60	32	32	NUM
taxlaw-6404	22	61	a.	a.	NOUN
taxlaw-6404	22	62	historical	historical	ADJ
taxlaw-6404	22	63	treatment	treatment	NOUN
taxlaw-6404	22	64	of	of	ADP
taxlaw-6404	22	65	stranded	strand	VERB
taxlaw-6404	22	66	assets	asset	NOUN
taxlaw-6404	22	67	................................................................................	................................................................................	PUNCT
taxlaw-6404	23	1	33	33	NUM
taxlaw-6404	23	2	b.	b.	NOUN
taxlaw-6404	23	3	how	how	SCONJ
taxlaw-6404	23	4	extensive	extensive	ADJ
taxlaw-6404	23	5	are	be	AUX
taxlaw-6404	23	6	the	the	DET
taxlaw-6404	23	7	risks	risk	NOUN
taxlaw-6404	23	8	of	of	ADP
taxlaw-6404	23	9	stranded	strand	VERB
taxlaw-6404	23	10	assets	asset	NOUN
taxlaw-6404	23	11	for	for	ADP
taxlaw-6404	23	12	public	public	ADJ
taxlaw-6404	23	13	utilities	utility	NOUN
taxlaw-6404	23	14	in	in	ADP
taxlaw-6404	23	15	the	the	DET
taxlaw-6404	23	16	united	united	PROPN
taxlaw-6404	23	17	states	states	PROPN
taxlaw-6404	23	18	?	?	PUNCT
taxlaw-6404	23	19	.	.	PUNCT
taxlaw-6404	24	1	38	38	NUM
taxlaw-6404	24	2	c.	c.	NOUN
taxlaw-6404	24	3	modifying	modify	VERB
taxlaw-6404	24	4	the	the	DET
taxlaw-6404	24	5	tax	tax	NOUN
taxlaw-6404	24	6	and	and	CCONJ
taxlaw-6404	24	7	regulatory	regulatory	ADJ
taxlaw-6404	24	8	rules	rule	NOUN
taxlaw-6404	24	9	to	to	PART
taxlaw-6404	24	10	apply	apply	VERB
taxlaw-6404	24	11	adit	adit	NOUN
taxlaw-6404	24	12	and	and	CCONJ
taxlaw-6404	24	13	its	its	PRON
taxlaw-6404	24	14	returns	return	NOUN
taxlaw-6404	24	15	to	to	PART
taxlaw-6404	24	16	offset	offset	VERB
taxlaw-6404	24	17	stranded	strand	VERB
taxlaw-6404	24	18	assets	asset	NOUN
taxlaw-6404	24	19	...............................................................................................................................	...............................................................................................................................	PUNCT
taxlaw-6404	25	1	42	42	NUM
taxlaw-6404	25	2	d.	d.	NOUN
taxlaw-6404	25	3	handling	handle	VERB
taxlaw-6404	25	4	excess	excess	ADJ
taxlaw-6404	25	5	adit	adit	NOUN
taxlaw-6404	25	6	from	from	ADP
taxlaw-6404	25	7	corporate	corporate	ADJ
taxlaw-6404	25	8	tax	tax	NOUN
taxlaw-6404	25	9	rate	rate	NOUN
taxlaw-6404	25	10	changes	change	NOUN
taxlaw-6404	25	11	..................................................	..................................................	PUNCT
taxlaw-6404	25	12	45	45	NUM
taxlaw-6404	25	13	e.	e.	PROPN
taxlaw-6404	25	14	potential	potential	ADJ
taxlaw-6404	25	15	application	application	NOUN
taxlaw-6404	25	16	abroad	abroad	ADV
taxlaw-6404	25	17	.................................................................................................	.................................................................................................	PUNCT
taxlaw-6404	26	1	47	47	NUM
taxlaw-6404	27	1	v.	v.	ADP
taxlaw-6404	27	2	conclusion	conclusion	NOUN
taxlaw-6404	27	3	...............................................................................................................	...............................................................................................................	PUNCT
taxlaw-6404	27	4	48	48	NUM
taxlaw-6404	27	5	2019	2019	NUM
taxlaw-6404	27	6	]	]	PUNCT
taxlaw-6404	27	7	stranded	strand	VERB
taxlaw-6404	27	8	assets	asset	NOUN
taxlaw-6404	27	9	and	and	CCONJ
taxlaw-6404	27	10	efficient	efficient	ADJ
taxlaw-6404	27	11	pricing	pricing	NOUN
taxlaw-6404	27	12	for	for	ADP
taxlaw-6404	27	13	regulated	regulated	ADJ
taxlaw-6404	27	14	utilities	utility	NOUN
taxlaw-6404	27	15	:	:	PUNCT
taxlaw-6404	27	16	a	a	DET
taxlaw-6404	27	17	federal	federal	ADJ
taxlaw-6404	27	18	tax	tax	NOUN
taxlaw-6404	27	19	solution	solution	NOUN
taxlaw-6404	27	20	3	3	NUM
taxlaw-6404	27	21	i.	i.	NOUN
taxlaw-6404	27	22	introduction	introduction	NOUN
taxlaw-6404	27	23	:	:	PUNCT
taxlaw-6404	27	24	tax	tax	NOUN
taxlaw-6404	27	25	subsidies	subsidy	NOUN
taxlaw-6404	27	26	,	,	PUNCT
taxlaw-6404	27	27	stranded	strand	VERB
taxlaw-6404	27	28	assets	asset	NOUN
taxlaw-6404	27	29	,	,	PUNCT
taxlaw-6404	27	30	carbon	carbon	NOUN
taxlaw-6404	27	31	lock	lock	NOUN
taxlaw-6404	27	32	-	-	PUNCT
taxlaw-6404	27	33	in	in	NOUN
taxlaw-6404	27	34	,	,	PUNCT
taxlaw-6404	27	35	and	and	CCONJ
taxlaw-6404	27	36	why	why	SCONJ
taxlaw-6404	27	37	they	they	PRON
taxlaw-6404	27	38	matter	matter	VERB
taxlaw-6404	27	39	stranded	strand	VERB
taxlaw-6404	27	40	assets	asset	NOUN
taxlaw-6404	27	41	are	be	AUX
taxlaw-6404	27	42	fixed	fix	VERB
taxlaw-6404	27	43	assets	asset	NOUN
taxlaw-6404	27	44	,	,	PUNCT
taxlaw-6404	27	45	property	property	NOUN
taxlaw-6404	27	46	,	,	PUNCT
taxlaw-6404	27	47	plant	plant	NOUN
taxlaw-6404	27	48	,	,	PUNCT
taxlaw-6404	27	49	and	and	CCONJ
taxlaw-6404	27	50	equipment	equipment	NOUN
taxlaw-6404	27	51	,	,	PUNCT
taxlaw-6404	27	52	that	that	PRON
taxlaw-6404	27	53	are	be	AUX
taxlaw-6404	27	54	rendered	render	VERB
taxlaw-6404	27	55	noncompetitive	noncompetitive	ADJ
taxlaw-6404	27	56	or	or	CCONJ
taxlaw-6404	27	57	nonoperational	nonoperational	ADJ
taxlaw-6404	27	58	as	as	ADP
taxlaw-6404	27	59	a	a	DET
taxlaw-6404	27	60	result	result	NOUN
taxlaw-6404	27	61	of	of	ADP
taxlaw-6404	27	62	a	a	DET
taxlaw-6404	27	63	change	change	NOUN
taxlaw-6404	27	64	in	in	ADP
taxlaw-6404	27	65	the	the	DET
taxlaw-6404	27	66	market	market	NOUN
taxlaw-6404	27	67	.	.	PUNCT
taxlaw-6404	28	1	new	new	ADJ
taxlaw-6404	28	2	government	government	NOUN
taxlaw-6404	28	3	regulations	regulation	NOUN
taxlaw-6404	28	4	,	,	PUNCT
taxlaw-6404	28	5	changes	change	NOUN
taxlaw-6404	28	6	in	in	ADP
taxlaw-6404	28	7	the	the	DET
taxlaw-6404	28	8	interpretation	interpretation	NOUN
taxlaw-6404	28	9	and	and	CCONJ
taxlaw-6404	28	10	application	application	NOUN
taxlaw-6404	28	11	of	of	ADP
taxlaw-6404	28	12	existing	exist	VERB
taxlaw-6404	28	13	law	law	NOUN
taxlaw-6404	28	14	,	,	PUNCT
taxlaw-6404	28	15	technological	technological	ADJ
taxlaw-6404	28	16	breakthroughs	breakthrough	NOUN
taxlaw-6404	28	17	that	that	PRON
taxlaw-6404	28	18	alter	alter	VERB
taxlaw-6404	28	19	access	access	NOUN
taxlaw-6404	28	20	to	to	ADP
taxlaw-6404	28	21	existing	exist	VERB
taxlaw-6404	28	22	resources	resource	NOUN
taxlaw-6404	28	23	or	or	CCONJ
taxlaw-6404	28	24	provide	provide	VERB
taxlaw-6404	28	25	an	an	DET
taxlaw-6404	28	26	alternative	alternative	ADJ
taxlaw-6404	28	27	product	product	NOUN
taxlaw-6404	28	28	that	that	PRON
taxlaw-6404	28	29	competes	compete	VERB
taxlaw-6404	28	30	with	with	ADP
taxlaw-6404	28	31	the	the	DET
taxlaw-6404	28	32	asset	asset	NOUN
taxlaw-6404	28	33	,	,	PUNCT
taxlaw-6404	28	34	changes	change	NOUN
taxlaw-6404	28	35	in	in	ADP
taxlaw-6404	28	36	social	social	ADJ
taxlaw-6404	28	37	norms	norm	NOUN
taxlaw-6404	28	38	and	and	CCONJ
taxlaw-6404	28	39	consumer	consumer	NOUN
taxlaw-6404	28	40	choices	choice	NOUN
taxlaw-6404	28	41	,	,	PUNCT
taxlaw-6404	28	42	and	and	CCONJ
taxlaw-6404	28	43	environmental	environmental	ADJ
taxlaw-6404	28	44	changes	change	NOUN
taxlaw-6404	28	45	may	may	AUX
taxlaw-6404	28	46	all	all	ADV
taxlaw-6404	28	47	render	render	VERB
taxlaw-6404	28	48	existing	exist	VERB
taxlaw-6404	28	49	assets	asset	NOUN
taxlaw-6404	28	50	less	less	ADV
taxlaw-6404	28	51	valuable	valuable	ADJ
taxlaw-6404	28	52	.	.	PUNCT
taxlaw-6404	29	1	1	1	NUM
taxlaw-6404	29	2	consequently	consequently	ADV
taxlaw-6404	29	3	,	,	PUNCT
taxlaw-6404	29	4	assets	asset	NOUN
taxlaw-6404	29	5	may	may	AUX
taxlaw-6404	29	6	suffer	suffer	VERB
taxlaw-6404	29	7	from	from	ADP
taxlaw-6404	29	8	unexpected	unexpected	ADJ
taxlaw-6404	29	9	early	early	ADJ
taxlaw-6404	29	10	write	write	NOUN
taxlaw-6404	29	11	-	-	PUNCT
taxlaw-6404	29	12	offs	off	NOUN
taxlaw-6404	29	13	,	,	PUNCT
taxlaw-6404	29	14	negative	negative	ADJ
taxlaw-6404	29	15	revaluations	revaluation	NOUN
taxlaw-6404	29	16	,	,	PUNCT
taxlaw-6404	29	17	or	or	CCONJ
taxlaw-6404	29	18	conversion	conversion	NOUN
taxlaw-6404	29	19	from	from	ADP
taxlaw-6404	29	20	assets	asset	NOUN
taxlaw-6404	29	21	to	to	ADP
taxlaw-6404	29	22	liabilities.2	liabilities.2	PROPN
taxlaw-6404	29	23	firms	firm	NOUN
taxlaw-6404	29	24	transacting	transact	VERB
taxlaw-6404	29	25	in	in	ADP
taxlaw-6404	29	26	unregulated	unregulated	ADJ
taxlaw-6404	29	27	markets	market	NOUN
taxlaw-6404	29	28	generally	generally	ADV
taxlaw-6404	29	29	undertake	undertake	VERB
taxlaw-6404	29	30	a	a	DET
taxlaw-6404	29	31	variety	variety	NOUN
taxlaw-6404	29	32	of	of	ADP
taxlaw-6404	29	33	measures	measure	NOUN
taxlaw-6404	29	34	to	to	PART
taxlaw-6404	29	35	manage	manage	VERB
taxlaw-6404	29	36	these	these	DET
taxlaw-6404	29	37	kinds	kind	NOUN
taxlaw-6404	29	38	of	of	ADP
taxlaw-6404	29	39	risks	risk	NOUN
taxlaw-6404	29	40	,	,	PUNCT
taxlaw-6404	29	41	such	such	ADJ
taxlaw-6404	29	42	as	as	ADP
taxlaw-6404	29	43	investing	invest	VERB
taxlaw-6404	29	44	in	in	ADP
taxlaw-6404	29	45	a	a	DET
taxlaw-6404	29	46	more	more	ADV
taxlaw-6404	29	47	diversified	diversified	ADJ
taxlaw-6404	29	48	set	set	NOUN
taxlaw-6404	29	49	of	of	ADP
taxlaw-6404	29	50	assets	asset	NOUN
taxlaw-6404	29	51	,	,	PUNCT
taxlaw-6404	29	52	generating	generate	VERB
taxlaw-6404	29	53	new	new	ADJ
taxlaw-6404	29	54	income	income	NOUN
taxlaw-6404	29	55	streams	stream	NOUN
taxlaw-6404	29	56	,	,	PUNCT
taxlaw-6404	29	57	engaging	engage	VERB
taxlaw-6404	29	58	in	in	ADP
taxlaw-6404	29	59	hedging	hedging	NOUN
taxlaw-6404	29	60	transactions	transaction	NOUN
taxlaw-6404	29	61	,	,	PUNCT
taxlaw-6404	29	62	or	or	CCONJ
taxlaw-6404	29	63	procuring	procure	VERB
taxlaw-6404	29	64	insurance	insurance	NOUN
taxlaw-6404	29	65	.	.	PUNCT
taxlaw-6404	30	1	regulated	regulate	VERB
taxlaw-6404	30	2	industries	industry	NOUN
taxlaw-6404	30	3	,	,	PUNCT
taxlaw-6404	30	4	however	however	ADV
taxlaw-6404	30	5	,	,	PUNCT
taxlaw-6404	30	6	have	have	AUX
taxlaw-6404	30	7	traditionally	traditionally	ADV
taxlaw-6404	30	8	been	be	AUX
taxlaw-6404	30	9	constrained	constrain	VERB
taxlaw-6404	30	10	in	in	ADP
taxlaw-6404	30	11	taking	take	VERB
taxlaw-6404	30	12	these	these	DET
taxlaw-6404	30	13	measures	measure	NOUN
taxlaw-6404	30	14	.	.	PUNCT
taxlaw-6404	31	1	public	public	ADJ
taxlaw-6404	31	2	utilities	utility	NOUN
taxlaw-6404	31	3	are	be	AUX
taxlaw-6404	31	4	actually	actually	ADV
taxlaw-6404	31	5	privately	privately	ADV
taxlaw-6404	31	6	owned	own	VERB
taxlaw-6404	31	7	by	by	ADP
taxlaw-6404	31	8	investors.3	investors.3	PROPN
taxlaw-6404	31	9	the	the	DET
taxlaw-6404	31	10	utilities	utility	NOUN
taxlaw-6404	31	11	receive	receive	VERB
taxlaw-6404	31	12	a	a	DET
taxlaw-6404	31	13	return	return	NOUN
taxlaw-6404	31	14	based	base	VERB
taxlaw-6404	31	15	on	on	ADP
taxlaw-6404	31	16	rates	rate	NOUN
taxlaw-6404	31	17	set	set	VERB
taxlaw-6404	31	18	by	by	ADP
taxlaw-6404	31	19	regulators	regulator	NOUN
taxlaw-6404	31	20	;	;	PUNCT
taxlaw-6404	31	21	they	they	PRON
taxlaw-6404	31	22	are	be	AUX
taxlaw-6404	31	23	permitted	permit	VERB
taxlaw-6404	31	24	to	to	PART
taxlaw-6404	31	25	pass	pass	VERB
taxlaw-6404	31	26	the	the	DET
taxlaw-6404	31	27	costs	cost	NOUN
taxlaw-6404	31	28	of	of	ADP
taxlaw-6404	31	29	assets	asset	NOUN
taxlaw-6404	31	30	through	through	ADP
taxlaw-6404	31	31	to	to	ADP
taxlaw-6404	31	32	customers	customer	NOUN
taxlaw-6404	31	33	incrementally	incrementally	ADV
taxlaw-6404	31	34	over	over	ADP
taxlaw-6404	31	35	the	the	DET
taxlaw-6404	31	36	“	"	PUNCT
taxlaw-6404	31	37	service	service	NOUN
taxlaw-6404	31	38	life	life	NOUN
taxlaw-6404	31	39	”	"	PUNCT
taxlaw-6404	31	40	of	of	ADP
taxlaw-6404	31	41	those	those	DET
taxlaw-6404	31	42	assets	asset	NOUN
taxlaw-6404	31	43	,	,	PUNCT
taxlaw-6404	31	44	the	the	DET
taxlaw-6404	31	45	period	period	NOUN
taxlaw-6404	31	46	the	the	DET
taxlaw-6404	31	47	assets	asset	NOUN
taxlaw-6404	31	48	are	be	AUX
taxlaw-6404	31	49	anticipated	anticipate	VERB
taxlaw-6404	31	50	to	to	PART
taxlaw-6404	31	51	be	be	AUX
taxlaw-6404	31	52	used.4	used.4	PROPN
taxlaw-6404	31	53	for	for	SCONJ
taxlaw-6404	31	54	regulated	regulated	ADJ
taxlaw-6404	31	55	utilities	utility	NOUN
taxlaw-6404	31	56	to	to	PART
taxlaw-6404	31	57	recover	recover	VERB
taxlaw-6404	31	58	their	their	PRON
taxlaw-6404	31	59	investments	investment	NOUN
taxlaw-6404	31	60	in	in	ADP
taxlaw-6404	31	61	assets	asset	NOUN
taxlaw-6404	31	62	that	that	PRON
taxlaw-6404	31	63	have	have	AUX
taxlaw-6404	31	64	been	be	AUX
taxlaw-6404	31	65	impaired	impair	VERB
taxlaw-6404	31	66	or	or	CCONJ
taxlaw-6404	31	67	prematurely	prematurely	ADV
taxlaw-6404	31	68	retired	retire	VERB
taxlaw-6404	31	69	,	,	PUNCT
taxlaw-6404	31	70	regulators	regulator	NOUN
taxlaw-6404	31	71	must	must	AUX
taxlaw-6404	31	72	authorize	authorize	VERB
taxlaw-6404	31	73	the	the	DET
taxlaw-6404	31	74	utility	utility	NOUN
taxlaw-6404	31	75	to	to	PART
taxlaw-6404	31	76	pass	pass	VERB
taxlaw-6404	31	77	the	the	DET
taxlaw-6404	31	78	costs	cost	NOUN
taxlaw-6404	31	79	of	of	ADP
taxlaw-6404	31	80	those	those	DET
taxlaw-6404	31	81	stranded	strand	VERB
taxlaw-6404	31	82	assets	asset	NOUN
taxlaw-6404	31	83	through	through	ADP
taxlaw-6404	31	84	to	to	ADP
taxlaw-6404	31	85	consumers.5	consumers.5	NOUN
taxlaw-6404	31	86	ratepayers	ratepayer	NOUN
taxlaw-6404	31	87	are	be	AUX
taxlaw-6404	31	88	naturally	naturally	ADV
taxlaw-6404	31	89	averse	averse	ADJ
taxlaw-6404	31	90	to	to	ADP
taxlaw-6404	31	91	paying	pay	VERB
taxlaw-6404	31	92	for	for	ADP
taxlaw-6404	31	93	assets	asset	NOUN
taxlaw-6404	31	94	that	that	PRON
taxlaw-6404	31	95	may	may	AUX
taxlaw-6404	31	96	no	no	ADV
taxlaw-6404	31	97	longer	long	ADV
taxlaw-6404	31	98	be	be	AUX
taxlaw-6404	31	99	operational	operational	ADJ
taxlaw-6404	31	100	,	,	PUNCT
taxlaw-6404	31	101	generating	generate	VERB
taxlaw-6404	31	102	electricity	electricity	NOUN
taxlaw-6404	31	103	,	,	PUNCT
taxlaw-6404	31	104	or	or	CCONJ
taxlaw-6404	31	105	providing	provide	VERB
taxlaw-6404	31	106	heating	heating	NOUN
taxlaw-6404	31	107	services	service	NOUN
taxlaw-6404	31	108	,	,	PUNCT
taxlaw-6404	31	109	and	and	CCONJ
taxlaw-6404	31	110	public	public	ADJ
taxlaw-6404	31	111	service	service	NOUN
taxlaw-6404	31	112	commissions	commission	NOUN
taxlaw-6404	31	113	have	have	VERB
taxlaw-6404	31	114	the	the	DET
taxlaw-6404	31	115	primary	primary	ADJ
taxlaw-6404	31	116	goal	goal	NOUN
taxlaw-6404	31	117	of	of	ADP
taxlaw-6404	31	118	protecting	protect	VERB
taxlaw-6404	31	119	the	the	DET
taxlaw-6404	31	120	interests	interest	NOUN
taxlaw-6404	31	121	of	of	ADP
taxlaw-6404	31	122	ratepayers	ratepayer	NOUN
taxlaw-6404	31	123	.	.	PUNCT
taxlaw-6404	32	1	consequently	consequently	ADV
taxlaw-6404	32	2	,	,	PUNCT
taxlaw-6404	32	3	when	when	SCONJ
taxlaw-6404	32	4	sharp	sharp	ADJ
taxlaw-6404	32	5	changes	change	NOUN
taxlaw-6404	32	6	in	in	ADP
taxlaw-6404	32	7	energy	energy	NOUN
taxlaw-6404	32	8	or	or	CCONJ
taxlaw-6404	32	9	environmental	environmental	ADJ
taxlaw-6404	32	10	policies	policy	NOUN
taxlaw-6404	32	11	occur	occur	VERB
taxlaw-6404	32	12	,	,	PUNCT
taxlaw-6404	32	13	investors	investor	NOUN
taxlaw-6404	32	14	in	in	ADP
taxlaw-6404	32	15	regulated	regulated	ADJ
taxlaw-6404	32	16	utilities	utility	NOUN
taxlaw-6404	32	17	bear	bear	VERB
taxlaw-6404	32	18	greater	great	ADJ
taxlaw-6404	32	19	risk	risk	NOUN
taxlaw-6404	32	20	than	than	ADP
taxlaw-6404	32	21	investors	investor	NOUN
taxlaw-6404	32	22	in	in	ADP
taxlaw-6404	32	23	an	an	DET
taxlaw-6404	32	24	unregulated	unregulated	ADJ
taxlaw-6404	32	25	or	or	CCONJ
taxlaw-6404	32	26	deregulated	deregulated	ADJ
taxlaw-6404	32	27	market	market	NOUN
taxlaw-6404	32	28	.	.	PUNCT
taxlaw-6404	33	1	1	1	NUM
taxlaw-6404	33	2	see	see	VERB
taxlaw-6404	33	3	atif	atif	PROPN
taxlaw-6404	33	4	ansar	ansar	PROPN
taxlaw-6404	33	5	,	,	PUNCT
taxlaw-6404	33	6	ben	ben	PROPN
taxlaw-6404	33	7	caldicott	caldicott	PROPN
taxlaw-6404	33	8	&	&	CCONJ
taxlaw-6404	33	9	james	james	PROPN
taxlaw-6404	33	10	tilbury	tilbury	PROPN
taxlaw-6404	33	11	,	,	PUNCT
taxlaw-6404	33	12	smith	smith	PROPN
taxlaw-6404	33	13	school	school	NOUN
taxlaw-6404	33	14	of	of	ADP
taxlaw-6404	33	15	enterprise	enterprise	NOUN
taxlaw-6404	33	16	and	and	CCONJ
taxlaw-6404	33	17	the	the	DET
taxlaw-6404	33	18	environment	environment	NOUN
taxlaw-6404	33	19	,	,	PUNCT
taxlaw-6404	33	20	university	university	NOUN
taxlaw-6404	33	21	of	of	ADP
taxlaw-6404	33	22	oxford	oxford	PROPN
taxlaw-6404	33	23	,	,	PUNCT
taxlaw-6404	33	24	stranded	strand	VERB
taxlaw-6404	33	25	assets	asset	NOUN
taxlaw-6404	33	26	and	and	CCONJ
taxlaw-6404	33	27	the	the	DET
taxlaw-6404	33	28	fossil	fossil	NOUN
taxlaw-6404	33	29	fuel	fuel	NOUN
taxlaw-6404	33	30	divestment	divestment	NOUN
taxlaw-6404	33	31	campaign	campaign	NOUN
taxlaw-6404	33	32	:	:	PUNCT
taxlaw-6404	33	33	what	what	PRON
taxlaw-6404	33	34	does	do	AUX
taxlaw-6404	33	35	divestment	divestment	NOUN
taxlaw-6404	33	36	mean	mean	VERB
taxlaw-6404	33	37	for	for	ADP
taxlaw-6404	33	38	the	the	DET
taxlaw-6404	33	39	valuation	valuation	NOUN
taxlaw-6404	33	40	of	of	ADP
taxlaw-6404	33	41	fossil	fossil	NOUN
taxlaw-6404	33	42	fuel	fuel	NOUN
taxlaw-6404	33	43	assets	asset	NOUN
taxlaw-6404	33	44	?	?	PUNCT
taxlaw-6404	34	1	2	2	NUM
taxlaw-6404	34	2	(	(	PUNCT
taxlaw-6404	34	3	2013	2013	NUM
taxlaw-6404	34	4	)	)	PUNCT
taxlaw-6404	34	5	.	.	PUNCT
taxlaw-6404	35	1	see	see	VERB
taxlaw-6404	35	2	also	also	ADV
taxlaw-6404	35	3	james	james	PROPN
taxlaw-6404	35	4	saft	saft	PROPN
taxlaw-6404	35	5	,	,	PUNCT
taxlaw-6404	35	6	the	the	DET
taxlaw-6404	35	7	age	age	NOUN
taxlaw-6404	35	8	of	of	ADP
taxlaw-6404	35	9	stranded	strand	VERB
taxlaw-6404	35	10	assets	asset	NOUN
taxlaw-6404	35	11	is	be	AUX
taxlaw-6404	35	12	n’t	not	PART
taxlaw-6404	35	13	just	just	ADV
taxlaw-6404	35	14	about	about	ADP
taxlaw-6404	35	15	climate	climate	NOUN
taxlaw-6404	35	16	change	change	NOUN
taxlaw-6404	35	17	,	,	PUNCT
taxlaw-6404	35	18	reuters	reuters	PROPN
taxlaw-6404	35	19	(	(	PUNCT
taxlaw-6404	35	20	july	july	PROPN
taxlaw-6404	35	21	13	13	NUM
taxlaw-6404	35	22	,	,	PUNCT
taxlaw-6404	35	23	2017	2017	NUM
taxlaw-6404	35	24	,	,	PUNCT
taxlaw-6404	35	25	4:16	4:16	NUM
taxlaw-6404	35	26	pm	pm	NOUN
taxlaw-6404	35	27	)	)	PUNCT
taxlaw-6404	35	28	,	,	PUNCT
taxlaw-6404	35	29	https://www.reuters.com/article/usmarkets-saft/the-age-of-stranded-assets-isnt-just-about-climate-change-james-saft-iduskbn19y2sv	https://www.reuters.com/article/usmarkets-saft/the-age-of-stranded-assets-isnt-just-about-climate-change-james-saft-iduskbn19y2sv	VERB
taxlaw-6404	36	1	[	[	X
taxlaw-6404	36	2	https://perma.cc/n39q-7tl5	https://perma.cc/n39q-7tl5	X
taxlaw-6404	36	3	]	]	X
taxlaw-6404	36	4	.	.	PUNCT
taxlaw-6404	37	1	2	2	NUM
taxlaw-6404	37	2	see	see	VERB
taxlaw-6404	37	3	ansar	ansar	PROPN
taxlaw-6404	37	4	,	,	PUNCT
taxlaw-6404	37	5	supra	supra	PROPN
taxlaw-6404	37	6	note	note	PROPN
taxlaw-6404	37	7	1	1	NUM
taxlaw-6404	37	8	,	,	PUNCT
taxlaw-6404	37	9	at	at	ADP
taxlaw-6404	37	10	9	9	NUM
taxlaw-6404	37	11	.	.	SYM
taxlaw-6404	37	12	3	3	NUM
taxlaw-6404	37	13	see	see	VERB
taxlaw-6404	37	14	lincoln	lincoln	PROPN
taxlaw-6404	37	15	davies	davy	NOUN
taxlaw-6404	37	16	,	,	PUNCT
taxlaw-6404	37	17	alexandra	alexandra	PROPN
taxlaw-6404	37	18	klass	klass	PROPN
taxlaw-6404	37	19	,	,	PUNCT
taxlaw-6404	37	20	hari	hari	PROPN
taxlaw-6404	37	21	m.	m.	NOUN
taxlaw-6404	37	22	osofsky	osofsky	PROPN
taxlaw-6404	37	23	,	,	PUNCT
taxlaw-6404	37	24	joseph	joseph	PROPN
taxlaw-6404	37	25	p.	p.	PROPN
taxlaw-6404	37	26	tomain	tomain	PROPN
taxlaw-6404	37	27	,	,	PUNCT
taxlaw-6404	37	28	&	&	CCONJ
taxlaw-6404	37	29	elizabeth	elizabeth	PROPN
taxlaw-6404	37	30	wilson	wilson	PROPN
taxlaw-6404	37	31	,	,	PUNCT
taxlaw-6404	37	32	energy	energy	NOUN
taxlaw-6404	37	33	law	law	NOUN
taxlaw-6404	37	34	and	and	CCONJ
taxlaw-6404	37	35	policy	policy	NOUN
taxlaw-6404	37	36	264	264	NUM
taxlaw-6404	37	37	(	(	PUNCT
taxlaw-6404	37	38	2d	2d	NUM
taxlaw-6404	37	39	ed	ed	NOUN
taxlaw-6404	37	40	.	.	PROPN
taxlaw-6404	37	41	2018	2018	NUM
taxlaw-6404	37	42	)	)	PUNCT
taxlaw-6404	37	43	.	.	PUNCT
taxlaw-6404	38	1	the	the	DET
taxlaw-6404	38	2	law	law	NOUN
taxlaw-6404	38	3	designates	designate	VERB
taxlaw-6404	38	4	these	these	DET
taxlaw-6404	38	5	investor	investor	NOUN
taxlaw-6404	38	6	-	-	PUNCT
taxlaw-6404	38	7	owned	own	VERB
taxlaw-6404	38	8	utilities	utility	NOUN
taxlaw-6404	38	9	as	as	ADP
taxlaw-6404	38	10	“	"	PUNCT
taxlaw-6404	38	11	public	public	ADJ
taxlaw-6404	38	12	utilities	utility	NOUN
taxlaw-6404	38	13	”	"	PUNCT
taxlaw-6404	38	14	because	because	SCONJ
taxlaw-6404	38	15	they	they	PRON
taxlaw-6404	38	16	have	have	VERB
taxlaw-6404	38	17	a	a	DET
taxlaw-6404	38	18	legal	legal	ADJ
taxlaw-6404	38	19	obligation	obligation	NOUN
taxlaw-6404	38	20	to	to	PART
taxlaw-6404	38	21	serve	serve	VERB
taxlaw-6404	38	22	the	the	DET
taxlaw-6404	38	23	public	public	NOUN
taxlaw-6404	38	24	.	.	PUNCT
taxlaw-6404	39	1	i	i	PRON
taxlaw-6404	39	2	d.	d.	PROPN
taxlaw-6404	39	3	when	when	SCONJ
taxlaw-6404	39	4	investor	investor	NOUN
taxlaw-6404	39	5	-	-	PUNCT
taxlaw-6404	39	6	owned	own	VERB
taxlaw-6404	39	7	utilities	utility	NOUN
taxlaw-6404	39	8	first	first	ADV
taxlaw-6404	39	9	developed	develop	VERB
taxlaw-6404	39	10	they	they	PRON
taxlaw-6404	39	11	were	be	AUX
taxlaw-6404	39	12	vertically	vertically	ADV
taxlaw-6404	39	13	integrated	integrate	VERB
taxlaw-6404	39	14	,	,	PUNCT
taxlaw-6404	39	15	owning	own	VERB
taxlaw-6404	39	16	and	and	CCONJ
taxlaw-6404	39	17	operating	operate	VERB
taxlaw-6404	39	18	all	all	PRON
taxlaw-6404	39	19	of	of	ADP
taxlaw-6404	39	20	the	the	DET
taxlaw-6404	39	21	components	component	NOUN
taxlaw-6404	39	22	necessary	necessary	ADJ
taxlaw-6404	39	23	to	to	PART
taxlaw-6404	39	24	generate	generate	VERB
taxlaw-6404	39	25	electricity	electricity	NOUN
taxlaw-6404	39	26	and	and	CCONJ
taxlaw-6404	39	27	to	to	PART
taxlaw-6404	39	28	distribute	distribute	VERB
taxlaw-6404	39	29	it	it	PRON
taxlaw-6404	39	30	to	to	ADP
taxlaw-6404	39	31	consumers	consumer	NOUN
taxlaw-6404	39	32	.	.	PUNCT
taxlaw-6404	40	1	i	i	PRON
taxlaw-6404	40	2	d.	d.	PROPN
taxlaw-6404	40	3	under	under	ADP
taxlaw-6404	40	4	the	the	DET
taxlaw-6404	40	5	regulatory	regulatory	ADJ
taxlaw-6404	40	6	compact	compact	ADJ
taxlaw-6404	40	7	,	,	PUNCT
taxlaw-6404	40	8	investor	investor	NOUN
taxlaw-6404	40	9	-	-	PUNCT
taxlaw-6404	40	10	owned	own	VERB
taxlaw-6404	40	11	utilities	utility	NOUN
taxlaw-6404	40	12	were	be	AUX
taxlaw-6404	40	13	granted	grant	VERB
taxlaw-6404	40	14	a	a	DET
taxlaw-6404	40	15	monopoly	monopoly	NOUN
taxlaw-6404	40	16	—	—	PUNCT
taxlaw-6404	40	17	the	the	DET
taxlaw-6404	40	18	exclusive	exclusive	ADJ
taxlaw-6404	40	19	right	right	NOUN
taxlaw-6404	40	20	to	to	PART
taxlaw-6404	40	21	serve	serve	VERB
taxlaw-6404	40	22	a	a	DET
taxlaw-6404	40	23	designated	designate	VERB
taxlaw-6404	40	24	geographic	geographic	ADJ
taxlaw-6404	40	25	area	area	NOUN
taxlaw-6404	40	26	in	in	ADP
taxlaw-6404	40	27	exchange	exchange	NOUN
taxlaw-6404	40	28	for	for	ADP
taxlaw-6404	40	29	government	government	NOUN
taxlaw-6404	40	30	regulation	regulation	NOUN
taxlaw-6404	40	31	of	of	ADP
taxlaw-6404	40	32	its	its	PRON
taxlaw-6404	40	33	prices	price	NOUN
taxlaw-6404	40	34	or	or	CCONJ
taxlaw-6404	40	35	utility	utility	NOUN
taxlaw-6404	40	36	rates	rate	NOUN
taxlaw-6404	40	37	and	and	CCONJ
taxlaw-6404	40	38	an	an	DET
taxlaw-6404	40	39	obligation	obligation	NOUN
taxlaw-6404	40	40	to	to	PART
taxlaw-6404	40	41	serve	serve	VERB
taxlaw-6404	40	42	every	every	DET
taxlaw-6404	40	43	customer	customer	NOUN
taxlaw-6404	40	44	within	within	ADP
taxlaw-6404	40	45	that	that	DET
taxlaw-6404	40	46	area	area	NOUN
taxlaw-6404	40	47	.	.	PUNCT
taxlaw-6404	41	1	i	i	PRON
taxlaw-6404	41	2	d.	d.	PROPN
taxlaw-6404	41	3	at	at	ADP
taxlaw-6404	41	4	265	265	NUM
taxlaw-6404	41	5	-	-	SYM
taxlaw-6404	41	6	66	66	NUM
taxlaw-6404	41	7	.	.	PUNCT
taxlaw-6404	42	1	the	the	DET
taxlaw-6404	42	2	country	country	NOUN
taxlaw-6404	42	3	designed	design	VERB
taxlaw-6404	42	4	its	its	PRON
taxlaw-6404	42	5	national	national	ADJ
taxlaw-6404	42	6	energy	energy	NOUN
taxlaw-6404	42	7	infrastructure	infrastructure	NOUN
taxlaw-6404	42	8	,	,	PUNCT
taxlaw-6404	42	9	including	include	VERB
taxlaw-6404	42	10	its	its	PRON
taxlaw-6404	42	11	regulatory	regulatory	ADJ
taxlaw-6404	42	12	system	system	NOUN
taxlaw-6404	42	13	,	,	PUNCT
taxlaw-6404	42	14	to	to	PART
taxlaw-6404	42	15	serve	serve	VERB
taxlaw-6404	42	16	these	these	DET
taxlaw-6404	42	17	large	large	ADJ
taxlaw-6404	42	18	central	central	ADJ
taxlaw-6404	42	19	power	power	NOUN
taxlaw-6404	42	20	stations	station	NOUN
taxlaw-6404	42	21	i	i	PRON
taxlaw-6404	42	22	d.	d.	PROPN
taxlaw-6404	42	23	at	at	ADP
taxlaw-6404	42	24	259	259	NUM
taxlaw-6404	42	25	.	.	PUNCT
taxlaw-6404	43	1	this	this	DET
taxlaw-6404	43	2	model	model	NOUN
taxlaw-6404	43	3	of	of	ADP
taxlaw-6404	43	4	electricity	electricity	NOUN
taxlaw-6404	43	5	production	production	NOUN
taxlaw-6404	43	6	and	and	CCONJ
taxlaw-6404	43	7	regulation	regulation	NOUN
taxlaw-6404	43	8	remains	remain	VERB
taxlaw-6404	43	9	largely	largely	ADV
taxlaw-6404	43	10	the	the	DET
taxlaw-6404	43	11	same	same	ADJ
taxlaw-6404	43	12	today	today	NOUN
taxlaw-6404	43	13	as	as	SCONJ
taxlaw-6404	43	14	it	it	PRON
taxlaw-6404	43	15	was	be	AUX
taxlaw-6404	43	16	over	over	ADV
taxlaw-6404	43	17	100	100	NUM
taxlaw-6404	43	18	years	year	NOUN
taxlaw-6404	43	19	ago	ago	ADV
taxlaw-6404	43	20	.	.	PUNCT
taxlaw-6404	44	1	i	i	PRON
taxlaw-6404	44	2	d.	d.	PROPN
taxlaw-6404	44	3	currently	currently	ADV
taxlaw-6404	44	4	there	there	PRON
taxlaw-6404	44	5	are	be	VERB
taxlaw-6404	44	6	over	over	ADP
taxlaw-6404	44	7	200	200	NUM
taxlaw-6404	44	8	investor	investor	NOUN
taxlaw-6404	44	9	-	-	PUNCT
taxlaw-6404	44	10	operated	operate	VERB
taxlaw-6404	44	11	utilities	utility	NOUN
taxlaw-6404	44	12	;	;	PUNCT
taxlaw-6404	44	13	they	they	PRON
taxlaw-6404	44	14	generate	generate	VERB
taxlaw-6404	44	15	approximately	approximately	ADV
taxlaw-6404	44	16	70	70	NUM
taxlaw-6404	44	17	%	%	NOUN
taxlaw-6404	44	18	of	of	ADP
taxlaw-6404	44	19	the	the	DET
taxlaw-6404	44	20	electricity	electricity	NOUN
taxlaw-6404	44	21	in	in	ADP
taxlaw-6404	44	22	the	the	DET
taxlaw-6404	44	23	united	united	PROPN
taxlaw-6404	44	24	states	states	PROPN
taxlaw-6404	44	25	.	.	PUNCT
taxlaw-6404	45	1	i	i	PRON
taxlaw-6404	45	2	d.	d.	PROPN
taxlaw-6404	45	3	at	at	ADP
taxlaw-6404	45	4	264	264	NUM
taxlaw-6404	45	5	.	.	PUNCT
taxlaw-6404	45	6	4	4	NUM
taxlaw-6404	45	7	see	see	VERB
taxlaw-6404	45	8	infra	infra	NOUN
taxlaw-6404	45	9	parts	part	NOUN
taxlaw-6404	45	10	ii.a	ii.a	NOUN
taxlaw-6404	45	11	.	.	PUNCT
taxlaw-6404	46	1	and	and	CCONJ
taxlaw-6404	46	2	ii.b.1	ii.b.1	NOUN
taxlaw-6404	46	3	.	.	PROPN
taxlaw-6404	46	4	5	5	NUM
taxlaw-6404	46	5	with	with	ADP
taxlaw-6404	46	6	the	the	DET
taxlaw-6404	46	7	consent	consent	NOUN
taxlaw-6404	46	8	of	of	ADP
taxlaw-6404	46	9	regulators	regulator	NOUN
taxlaw-6404	46	10	,	,	PUNCT
taxlaw-6404	46	11	however	however	ADV
taxlaw-6404	46	12	,	,	PUNCT
taxlaw-6404	46	13	the	the	DET
taxlaw-6404	46	14	utility	utility	NOUN
taxlaw-6404	46	15	may	may	AUX
taxlaw-6404	46	16	pass	pass	VERB
taxlaw-6404	46	17	through	through	ADP
taxlaw-6404	46	18	to	to	ADP
taxlaw-6404	46	19	its	its	PRON
taxlaw-6404	46	20	rate	rate	NOUN
taxlaw-6404	46	21	-	-	PUNCT
taxlaw-6404	46	22	paying	pay	VERB
taxlaw-6404	46	23	customers	customer	NOUN
taxlaw-6404	46	24	any	any	DET
taxlaw-6404	46	25	remaining	remain	VERB
taxlaw-6404	46	26	unrecovered	unrecovered	ADJ
taxlaw-6404	46	27	capital	capital	NOUN
taxlaw-6404	46	28	costs	cost	NOUN
taxlaw-6404	46	29	of	of	ADP
taxlaw-6404	46	30	decommissioned	decommission	VERB
taxlaw-6404	46	31	or	or	CCONJ
taxlaw-6404	46	32	prematurely	prematurely	ADV
taxlaw-6404	46	33	retired	retire	VERB
taxlaw-6404	46	34	assets	asset	NOUN
taxlaw-6404	46	35	.	.	PUNCT
taxlaw-6404	47	1	see	see	VERB
taxlaw-6404	47	2	parts	part	NOUN
taxlaw-6404	47	3	iii.a	iii.a	PROPN
taxlaw-6404	47	4	.	.	PROPN
taxlaw-6404	47	5	and	and	CCONJ
taxlaw-6404	47	6	c.	c.	PROPN
taxlaw-6404	47	7	infra	infra	NOUN
taxlaw-6404	47	8	.	.	PUNCT
taxlaw-6404	48	1	columbia	columbia	PROPN
taxlaw-6404	48	2	journal	journal	PROPN
taxlaw-6404	48	3	of	of	ADP
taxlaw-6404	48	4	tax	tax	NOUN
taxlaw-6404	48	5	law	law	NOUN
taxlaw-6404	49	1	[	[	X
taxlaw-6404	49	2	vol	vol	NOUN
taxlaw-6404	49	3	.	.	PUNCT
taxlaw-6404	50	1	11:1	11:1	NUM
taxlaw-6404	50	2	4	4	NUM
taxlaw-6404	50	3	today	today	NOUN
taxlaw-6404	50	4	,	,	PUNCT
taxlaw-6404	50	5	the	the	DET
taxlaw-6404	50	6	power	power	NOUN
taxlaw-6404	50	7	sector	sector	NOUN
taxlaw-6404	50	8	is	be	AUX
taxlaw-6404	50	9	recognized	recognize	VERB
taxlaw-6404	50	10	as	as	ADP
taxlaw-6404	50	11	a	a	DET
taxlaw-6404	50	12	primary	primary	ADJ
taxlaw-6404	50	13	contributor	contributor	NOUN
taxlaw-6404	50	14	to	to	PART
taxlaw-6404	50	15	climate	climate	NOUN
taxlaw-6404	50	16	change	change	NOUN
taxlaw-6404	50	17	and	and	CCONJ
taxlaw-6404	50	18	air	air	NOUN
taxlaw-6404	50	19	pollution	pollution	NOUN
taxlaw-6404	50	20	,	,	PUNCT
taxlaw-6404	50	21	responsible	responsible	ADJ
taxlaw-6404	50	22	for	for	ADP
taxlaw-6404	50	23	nearly	nearly	ADV
taxlaw-6404	50	24	one	one	NUM
taxlaw-6404	50	25	-	-	PUNCT
taxlaw-6404	50	26	third	third	NOUN
taxlaw-6404	50	27	of	of	ADP
taxlaw-6404	50	28	greenhouse	greenhouse	NOUN
taxlaw-6404	50	29	gas	gas	NOUN
taxlaw-6404	50	30	emissions.6	emissions.6	PROPN
taxlaw-6404	50	31	there	there	PRON
taxlaw-6404	50	32	is	be	VERB
taxlaw-6404	50	33	widespread	widespread	ADJ
taxlaw-6404	50	34	public	public	ADJ
taxlaw-6404	50	35	acknowledgement	acknowledgement	NOUN
taxlaw-6404	50	36	that	that	PRON
taxlaw-6404	50	37	climate	climate	NOUN
taxlaw-6404	50	38	change	change	NOUN
taxlaw-6404	50	39	is	be	AUX
taxlaw-6404	50	40	occurring7	occurring7	NOUN
taxlaw-6404	50	41	and	and	CCONJ
taxlaw-6404	50	42	that	that	SCONJ
taxlaw-6404	50	43	the	the	DET
taxlaw-6404	50	44	federal	federal	ADJ
taxlaw-6404	50	45	government	government	NOUN
taxlaw-6404	50	46	should	should	AUX
taxlaw-6404	50	47	act	act	VERB
taxlaw-6404	50	48	to	to	PART
taxlaw-6404	50	49	address	address	VERB
taxlaw-6404	50	50	it	it	PRON
taxlaw-6404	50	51	.	.	PUNCT
taxlaw-6404	51	1	8	8	NUM
taxlaw-6404	51	2	nevertheless	nevertheless	ADV
taxlaw-6404	51	3	,	,	PUNCT
taxlaw-6404	51	4	despite	despite	SCONJ
taxlaw-6404	51	5	the	the	DET
taxlaw-6404	51	6	clear	clear	ADJ
taxlaw-6404	51	7	economic	economic	ADJ
taxlaw-6404	51	8	gains	gain	NOUN
taxlaw-6404	51	9	,	,	PUNCT
taxlaw-6404	51	10	health	health	NOUN
taxlaw-6404	51	11	benefits	benefit	NOUN
taxlaw-6404	51	12	,	,	PUNCT
taxlaw-6404	51	13	and	and	CCONJ
taxlaw-6404	51	14	environmental	environmental	ADJ
taxlaw-6404	51	15	advantages	advantage	NOUN
taxlaw-6404	51	16	to	to	ADP
taxlaw-6404	51	17	employing	employ	VERB
taxlaw-6404	51	18	alternative	alternative	ADJ
taxlaw-6404	51	19	energy	energy	NOUN
taxlaw-6404	51	20	resources	resource	NOUN
taxlaw-6404	51	21	and	and	CCONJ
taxlaw-6404	51	22	other	other	ADJ
taxlaw-6404	51	23	carbon	carbon	NOUN
taxlaw-6404	51	24	-	-	PUNCT
taxlaw-6404	51	25	saving	save	VERB
taxlaw-6404	51	26	technologies	technology	NOUN
taxlaw-6404	51	27	,	,	PUNCT
taxlaw-6404	51	28	the	the	DET
taxlaw-6404	51	29	transition	transition	NOUN
taxlaw-6404	51	30	to	to	ADP
taxlaw-6404	51	31	a	a	DET
taxlaw-6404	51	32	carbon	carbon	NOUN
taxlaw-6404	51	33	-	-	PUNCT
taxlaw-6404	51	34	neutral	neutral	ADJ
taxlaw-6404	51	35	economy	economy	NOUN
taxlaw-6404	51	36	has	have	AUX
taxlaw-6404	51	37	been	be	AUX
taxlaw-6404	51	38	incremental	incremental	ADJ
taxlaw-6404	51	39	at	at	ADP
taxlaw-6404	51	40	best.9	best.9	PROPN
taxlaw-6404	51	41	unfortunately	unfortunately	ADV
taxlaw-6404	51	42	,	,	PUNCT
taxlaw-6404	51	43	the	the	DET
taxlaw-6404	51	44	united	united	PROPN
taxlaw-6404	51	45	states	states	PROPN
taxlaw-6404	51	46	,	,	PUNCT
taxlaw-6404	51	47	along	along	ADP
taxlaw-6404	51	48	with	with	ADP
taxlaw-6404	51	49	many	many	ADJ
taxlaw-6404	51	50	other	other	ADJ
taxlaw-6404	51	51	industrial	industrial	ADJ
taxlaw-6404	51	52	economies	economy	NOUN
taxlaw-6404	51	53	,	,	PUNCT
taxlaw-6404	51	54	has	have	AUX
taxlaw-6404	51	55	been	be	AUX
taxlaw-6404	51	56	locked	lock	VERB
taxlaw-6404	51	57	into	into	ADP
taxlaw-6404	51	58	a	a	DET
taxlaw-6404	51	59	carbon	carbon	NOUN
taxlaw-6404	51	60	-	-	PUNCT
taxlaw-6404	51	61	based	base	VERB
taxlaw-6404	51	62	economy	economy	NOUN
taxlaw-6404	51	63	by	by	ADP
taxlaw-6404	51	64	legal	legal	ADJ
taxlaw-6404	51	65	and	and	CCONJ
taxlaw-6404	51	66	financial	financial	ADJ
taxlaw-6404	51	67	systems	system	NOUN
taxlaw-6404	51	68	that	that	PRON
taxlaw-6404	51	69	evolved	evolve	VERB
taxlaw-6404	51	70	to	to	PART
taxlaw-6404	51	71	serve	serve	VERB
taxlaw-6404	51	72	fossil	fossil	NOUN
taxlaw-6404	51	73	6	6	NUM
taxlaw-6404	51	74	see	see	NOUN
taxlaw-6404	51	75	greenhouse	greenhouse	NOUN
taxlaw-6404	51	76	gas	gas	NOUN
taxlaw-6404	51	77	emissions	emission	NOUN
taxlaw-6404	51	78	,	,	PUNCT
taxlaw-6404	51	79	sources	source	NOUN
taxlaw-6404	51	80	of	of	ADP
taxlaw-6404	51	81	greenhouse	greenhouse	NOUN
taxlaw-6404	51	82	gas	gas	NOUN
taxlaw-6404	51	83	emissions	emission	NOUN
taxlaw-6404	51	84	,	,	PUNCT
taxlaw-6404	51	85	u.s	u.s	PROPN
taxlaw-6404	51	86	.	.	PROPN
taxlaw-6404	51	87	environmental	environmental	PROPN
taxlaw-6404	51	88	protection	protection	PROPN
taxlaw-6404	51	89	agency	agency	PROPN
taxlaw-6404	51	90	,	,	PUNCT
taxlaw-6404	51	91	https://www.epa.gov/ghgemissions/sources-greenhouse-gas-emissions	https://www.epa.gov/ghgemissions/sources-greenhouse-gas-emission	NOUN
taxlaw-6404	51	92	[	[	X
taxlaw-6404	51	93	https://perma.cc/v49x-e6jx	https://perma.cc/v49x-e6jx	PROPN
taxlaw-6404	51	94	]	]	X
taxlaw-6404	51	95	(	(	PUNCT
taxlaw-6404	51	96	last	last	ADJ
taxlaw-6404	51	97	updated	update	VERB
taxlaw-6404	51	98	sept	sept	PROPN
taxlaw-6404	51	99	.	.	PROPN
taxlaw-6404	51	100	13	13	NUM
taxlaw-6404	51	101	,	,	PUNCT
taxlaw-6404	51	102	2019	2019	NUM
taxlaw-6404	51	103	)	)	PUNCT
taxlaw-6404	51	104	(	(	PUNCT
taxlaw-6404	51	105	statistics	statistic	NOUN
taxlaw-6404	51	106	showing	show	VERB
taxlaw-6404	51	107	electricity	electricity	NOUN
taxlaw-6404	51	108	was	be	AUX
taxlaw-6404	51	109	responsible	responsible	ADJ
taxlaw-6404	51	110	for	for	ADP
taxlaw-6404	51	111	27.5	27.5	NUM
taxlaw-6404	51	112	%	%	NOUN
taxlaw-6404	51	113	of	of	ADP
taxlaw-6404	51	114	2017	2017	NUM
taxlaw-6404	51	115	greenhouse	greenhouse	NOUN
taxlaw-6404	51	116	gas	gas	NOUN
taxlaw-6404	51	117	emissions	emission	NOUN
taxlaw-6404	51	118	;	;	PUNCT
taxlaw-6404	51	119	“	"	PUNCT
taxlaw-6404	51	120	electricity	electricity	NOUN
taxlaw-6404	51	121	production	production	NOUN
taxlaw-6404	51	122	generates	generate	VERB
taxlaw-6404	51	123	the	the	DET
taxlaw-6404	51	124	second	second	ADV
taxlaw-6404	51	125	largest	large	ADJ
taxlaw-6404	51	126	share	share	NOUN
taxlaw-6404	51	127	of	of	ADP
taxlaw-6404	51	128	greenhouse	greenhouse	NOUN
taxlaw-6404	51	129	gas	gas	NOUN
taxlaw-6404	51	130	emissions	emission	NOUN
taxlaw-6404	51	131	.	.	PUNCT
taxlaw-6404	52	1	approximately	approximately	ADV
taxlaw-6404	52	2	62.9	62.9	NUM
taxlaw-6404	52	3	%	%	NOUN
taxlaw-6404	52	4	of	of	ADP
taxlaw-6404	52	5	our	our	PRON
taxlaw-6404	52	6	electricity	electricity	NOUN
taxlaw-6404	52	7	comes	come	VERB
taxlaw-6404	52	8	from	from	ADP
taxlaw-6404	52	9	burning	burn	VERB
taxlaw-6404	52	10	fossil	fossil	NOUN
taxlaw-6404	52	11	fuels	fuel	NOUN
taxlaw-6404	52	12	,	,	PUNCT
taxlaw-6404	52	13	mostly	mostly	ADV
taxlaw-6404	52	14	coal	coal	NOUN
taxlaw-6404	52	15	and	and	CCONJ
taxlaw-6404	52	16	natural	natural	ADJ
taxlaw-6404	52	17	gas	gas	NOUN
taxlaw-6404	52	18	.	.	PUNCT
taxlaw-6404	52	19	”	"	PUNCT
taxlaw-6404	52	20	)	)	PUNCT
taxlaw-6404	52	21	.	.	PUNCT
taxlaw-6404	53	1	mercury	mercury	NOUN
taxlaw-6404	53	2	and	and	CCONJ
taxlaw-6404	53	3	air	air	NOUN
taxlaw-6404	53	4	toxics	toxic	NOUN
taxlaw-6404	53	5	standards	standard	NOUN
taxlaw-6404	53	6	,	,	PUNCT
taxlaw-6404	53	7	cleaner	clean	ADJ
taxlaw-6404	53	8	power	power	NOUN
taxlaw-6404	53	9	plants	plant	NOUN
taxlaw-6404	53	10	,	,	PUNCT
taxlaw-6404	53	11	u.s	u.s	PROPN
taxlaw-6404	53	12	.	.	PROPN
taxlaw-6404	53	13	environmental	environmental	PROPN
taxlaw-6404	53	14	protection	protection	PROPN
taxlaw-6404	53	15	agency	agency	PROPN
taxlaw-6404	53	16	,	,	PUNCT
taxlaw-6404	53	17	https://www.epa.gov/mats/cleaner-power-plants	https://www.epa.gov/mats/cleaner-power-plant	NOUN
taxlaw-6404	53	18	[	[	X
taxlaw-6404	53	19	https://perma.cc/j55u-t6ct	https://perma.cc/j55u-t6ct	PROPN
taxlaw-6404	53	20	]	]	PUNCT
taxlaw-6404	53	21	(	(	PUNCT
taxlaw-6404	53	22	last	last	ADJ
taxlaw-6404	53	23	updated	update	VERB
taxlaw-6404	53	24	mar	mar	PROPN
taxlaw-6404	53	25	.	.	PROPN
taxlaw-6404	53	26	4	4	NUM
taxlaw-6404	53	27	,	,	PUNCT
taxlaw-6404	53	28	2019	2019	NUM
taxlaw-6404	53	29	)	)	PUNCT
taxlaw-6404	53	30	(	(	PUNCT
taxlaw-6404	53	31	the	the	DET
taxlaw-6404	53	32	power	power	NOUN
taxlaw-6404	53	33	sector	sector	NOUN
taxlaw-6404	53	34	is	be	AUX
taxlaw-6404	53	35	also	also	ADV
taxlaw-6404	53	36	responsible	responsible	ADJ
taxlaw-6404	53	37	for	for	ADP
taxlaw-6404	53	38	50	50	NUM
taxlaw-6404	53	39	%	%	NOUN
taxlaw-6404	53	40	of	of	ADP
taxlaw-6404	53	41	mercury	mercury	NOUN
taxlaw-6404	53	42	emissions	emission	NOUN
taxlaw-6404	53	43	,	,	PUNCT
taxlaw-6404	53	44	75	75	NUM
taxlaw-6404	53	45	%	%	NOUN
taxlaw-6404	53	46	of	of	ADP
taxlaw-6404	53	47	acid	acid	NOUN
taxlaw-6404	53	48	gas	gas	NOUN
taxlaw-6404	53	49	emissions	emission	NOUN
taxlaw-6404	53	50	,	,	PUNCT
taxlaw-6404	53	51	and	and	CCONJ
taxlaw-6404	53	52	20	20	NUM
taxlaw-6404	53	53	to	to	PART
taxlaw-6404	53	54	60	60	NUM
taxlaw-6404	53	55	%	%	NOUN
taxlaw-6404	53	56	of	of	ADP
taxlaw-6404	53	57	toxic	toxic	ADJ
taxlaw-6404	53	58	metals	metal	NOUN
taxlaw-6404	53	59	emissions	emission	NOUN
taxlaw-6404	53	60	in	in	ADP
taxlaw-6404	53	61	the	the	DET
taxlaw-6404	53	62	united	united	PROPN
taxlaw-6404	53	63	states	states	PROPN
taxlaw-6404	53	64	,	,	PUNCT
taxlaw-6404	53	65	providing	provide	VERB
taxlaw-6404	53	66	additional	additional	ADJ
taxlaw-6404	53	67	reasons	reason	NOUN
taxlaw-6404	53	68	for	for	ADP
taxlaw-6404	53	69	regulation	regulation	NOUN
taxlaw-6404	53	70	)	)	PUNCT
taxlaw-6404	53	71	.	.	PUNCT
taxlaw-6404	54	1	7	7	NUM
taxlaw-6404	54	2	see	see	VERB
taxlaw-6404	54	3	yale	yale	PROPN
taxlaw-6404	54	4	program	program	PROPN
taxlaw-6404	54	5	on	on	ADP
taxlaw-6404	54	6	climate	climate	NOUN
taxlaw-6404	54	7	change	change	NOUN
taxlaw-6404	54	8	commc’n	commc’n	PROPN
taxlaw-6404	54	9	,	,	PUNCT
taxlaw-6404	54	10	climate	climate	NOUN
taxlaw-6404	54	11	change	change	NOUN
taxlaw-6404	54	12	in	in	ADP
taxlaw-6404	54	13	the	the	DET
taxlaw-6404	54	14	american	american	ADJ
taxlaw-6404	54	15	mind	mind	NOUN
taxlaw-6404	54	16	5	5	NUM
taxlaw-6404	54	17	(	(	PUNCT
taxlaw-6404	54	18	dec	dec	PROPN
taxlaw-6404	54	19	.	.	PROPN
taxlaw-6404	54	20	2018	2018	NUM
taxlaw-6404	54	21	)	)	PUNCT
taxlaw-6404	54	22	,	,	PUNCT
taxlaw-6404	54	23	https://climatecommunication.yale.edu/wp-content/uploads/2019/01/climate-change-american-mind-december2018.pdf	https://climatecommunication.yale.edu/wp-content/uploads/2019/01/climate-change-american-mind-december2018.pdf	NOUN
taxlaw-6404	55	1	[	[	X
taxlaw-6404	55	2	https://perma.cc/4u46-d8ct	https://perma.cc/4u46-d8ct	ADV
taxlaw-6404	55	3	]	]	X
taxlaw-6404	55	4	(	(	PUNCT
taxlaw-6404	55	5	reporting	report	VERB
taxlaw-6404	55	6	that	that	SCONJ
taxlaw-6404	55	7	73	73	NUM
taxlaw-6404	55	8	%	%	NOUN
taxlaw-6404	55	9	agree	agree	VERB
taxlaw-6404	55	10	that	that	SCONJ
taxlaw-6404	55	11	climate	climate	NOUN
taxlaw-6404	55	12	change	change	NOUN
taxlaw-6404	55	13	is	be	AUX
taxlaw-6404	55	14	occurring	occur	VERB
taxlaw-6404	55	15	)	)	PUNCT
taxlaw-6404	55	16	;	;	PUNCT
taxlaw-6404	55	17	brian	brian	PROPN
taxlaw-6404	55	18	kennedy	kennedy	PROPN
taxlaw-6404	55	19	,	,	PUNCT
taxlaw-6404	55	20	most	most	ADJ
taxlaw-6404	55	21	americans	americans	PROPN
taxlaw-6404	55	22	say	say	VERB
taxlaw-6404	55	23	climate	climate	NOUN
taxlaw-6404	55	24	change	change	NOUN
taxlaw-6404	55	25	affects	affect	VERB
taxlaw-6404	55	26	their	their	PRON
taxlaw-6404	55	27	local	local	ADJ
taxlaw-6404	55	28	community	community	NOUN
taxlaw-6404	55	29	,	,	PUNCT
taxlaw-6404	55	30	including	include	VERB
taxlaw-6404	55	31	two	two	NUM
taxlaw-6404	55	32	-	-	PUNCT
taxlaw-6404	55	33	thirds	third	NOUN
taxlaw-6404	55	34	living	live	VERB
taxlaw-6404	55	35	near	near	ADP
taxlaw-6404	55	36	coast	coast	NOUN
taxlaw-6404	55	37	,	,	PUNCT
taxlaw-6404	55	38	pew	pew	PROPN
taxlaw-6404	55	39	research	research	PROPN
taxlaw-6404	55	40	ctr	ctr	PROPN
taxlaw-6404	55	41	.	.	PUNCT
taxlaw-6404	56	1	(	(	PUNCT
taxlaw-6404	56	2	may	may	PROPN
taxlaw-6404	56	3	16	16	NUM
taxlaw-6404	56	4	,	,	PUNCT
taxlaw-6404	56	5	2018	2018	NUM
taxlaw-6404	56	6	)	)	PUNCT
taxlaw-6404	56	7	,	,	PUNCT
taxlaw-6404	56	8	https://www.pewresearch.org/fact-tank/2018/05/16/most-americans-say-climatechange-affects-their-local-community-including-two-thirds-living-near-coast/	https://www.pewresearch.org/fact-tank/2018/05/16/most-americans-say-climatechange-affects-their-local-community-including-two-thirds-living-near-coast/	NOUN
taxlaw-6404	57	1	[	[	X
taxlaw-6404	57	2	https://perma.cc/xe5k-tx89	https://perma.cc/xe5k-tx89	X
taxlaw-6404	57	3	]	]	X
taxlaw-6404	57	4	.	.	PUNCT
taxlaw-6404	57	5	8	8	NUM
taxlaw-6404	57	6	see	see	VERB
taxlaw-6404	57	7	,	,	PUNCT
taxlaw-6404	57	8	e.g.	e.g.	ADV
taxlaw-6404	57	9	,	,	PUNCT
taxlaw-6404	57	10	is	be	AUX
taxlaw-6404	57	11	the	the	DET
taxlaw-6404	57	12	public	public	NOUN
taxlaw-6404	57	13	willing	willing	ADJ
taxlaw-6404	57	14	to	to	PART
taxlaw-6404	57	15	pay	pay	VERB
taxlaw-6404	57	16	to	to	PART
taxlaw-6404	57	17	help	help	VERB
taxlaw-6404	57	18	fix	fix	VERB
taxlaw-6404	57	19	climate	climate	NOUN
taxlaw-6404	57	20	change	change	NOUN
taxlaw-6404	57	21	?	?	PUNCT
taxlaw-6404	57	22	,	,	PUNCT
taxlaw-6404	57	23	assoc	assoc	PROPN
taxlaw-6404	57	24	.	.	PUNCT
taxlaw-6404	58	1	press	press	PROPN
taxlaw-6404	58	2	norc	norc	PROPN
taxlaw-6404	58	3	ctr	ctr	PROPN
taxlaw-6404	58	4	.	.	PUNCT
taxlaw-6404	59	1	for	for	ADP
taxlaw-6404	59	2	pub	pub	NOUN
taxlaw-6404	59	3	.	.	PUNCT
taxlaw-6404	60	1	affairs	affair	NOUN
taxlaw-6404	60	2	research	research	NOUN
taxlaw-6404	60	3	,	,	PUNCT
taxlaw-6404	60	4	http://www.apnorc.org/projects/pages/is-the-public-willing-to-pay-to-help-fix-climate-change-.aspx	http://www.apnorc.org/projects/pages/is-the-public-willing-to-pay-to-help-fix-climate-change-.aspx	X
taxlaw-6404	61	1	[	[	X
taxlaw-6404	61	2	https://perma.cc/85dd-mrx3	https://perma.cc/85dd-mrx3	NOUN
taxlaw-6404	61	3	]	]	X
taxlaw-6404	61	4	(	(	PUNCT
taxlaw-6404	61	5	november	november	PROPN
taxlaw-6404	61	6	2018	2018	NUM
taxlaw-6404	61	7	poll	poll	NOUN
taxlaw-6404	61	8	results	result	NOUN
taxlaw-6404	61	9	indicating	indicate	VERB
taxlaw-6404	61	10	that	that	SCONJ
taxlaw-6404	61	11	71	71	NUM
taxlaw-6404	61	12	%	%	NOUN
taxlaw-6404	61	13	of	of	ADP
taxlaw-6404	61	14	americans	americans	PROPN
taxlaw-6404	61	15	agree	agree	VERB
taxlaw-6404	61	16	that	that	SCONJ
taxlaw-6404	61	17	climate	climate	NOUN
taxlaw-6404	61	18	change	change	NOUN
taxlaw-6404	61	19	is	be	AUX
taxlaw-6404	61	20	occurring	occur	VERB
taxlaw-6404	61	21	)	)	PUNCT
taxlaw-6404	61	22	;	;	PUNCT
taxlaw-6404	61	23	where	where	SCONJ
taxlaw-6404	61	24	americans	americans	PROPN
taxlaw-6404	61	25	stand	stand	VERB
taxlaw-6404	61	26	on	on	ADP
taxlaw-6404	61	27	energy	energy	NOUN
taxlaw-6404	61	28	&	&	CCONJ
taxlaw-6404	61	29	climate	climate	NOUN
taxlaw-6404	61	30	,	,	PUNCT
taxlaw-6404	61	31	energy	energy	NOUN
taxlaw-6404	61	32	policy	policy	NOUN
taxlaw-6404	61	33	inst	inst	NOUN
taxlaw-6404	61	34	.	.	PUNCT
taxlaw-6404	62	1	at	at	ADP
taxlaw-6404	62	2	the	the	DET
taxlaw-6404	62	3	university	university	PROPN
taxlaw-6404	62	4	of	of	ADP
taxlaw-6404	62	5	chicago	chicago	PROPN
taxlaw-6404	62	6	,	,	PUNCT
taxlaw-6404	62	7	http://www.apnorc.org/projects/documents/epic_infographic.pdf	http://www.apnorc.org/projects/documents/epic_infographic.pdf	PROPN
taxlaw-6404	63	1	[	[	X
taxlaw-6404	63	2	https://perma.cc/7lbe-lygv	https://perma.cc/7lbe-lygv	X
taxlaw-6404	63	3	]	]	X
taxlaw-6404	63	4	(	(	PUNCT
taxlaw-6404	63	5	infographic	infographic	ADJ
taxlaw-6404	63	6	developed	develop	VERB
taxlaw-6404	63	7	from	from	ADP
taxlaw-6404	63	8	november	november	PROPN
taxlaw-6404	63	9	2018	2018	NUM
taxlaw-6404	63	10	poll	poll	NOUN
taxlaw-6404	63	11	indicating	indicate	VERB
taxlaw-6404	63	12	that	that	SCONJ
taxlaw-6404	63	13	83	83	NUM
taxlaw-6404	63	14	%	%	NOUN
taxlaw-6404	63	15	of	of	ADP
taxlaw-6404	63	16	those	those	PRON
taxlaw-6404	63	17	agreeing	agree	VERB
taxlaw-6404	63	18	that	that	SCONJ
taxlaw-6404	63	19	climate	climate	NOUN
taxlaw-6404	63	20	change	change	NOUN
taxlaw-6404	63	21	is	be	AUX
taxlaw-6404	63	22	occurring	occur	VERB
taxlaw-6404	63	23	are	be	AUX
taxlaw-6404	63	24	in	in	ADP
taxlaw-6404	63	25	favor	favor	NOUN
taxlaw-6404	63	26	of	of	ADP
taxlaw-6404	63	27	government	government	NOUN
taxlaw-6404	63	28	action	action	NOUN
taxlaw-6404	63	29	to	to	PART
taxlaw-6404	63	30	address	address	VERB
taxlaw-6404	63	31	the	the	DET
taxlaw-6404	63	32	problem	problem	NOUN
taxlaw-6404	63	33	)	)	PUNCT
taxlaw-6404	63	34	;	;	PUNCT
taxlaw-6404	63	35	cary	cary	PROPN
taxlaw-6404	63	36	funk	funk	NOUN
taxlaw-6404	63	37	,	,	PUNCT
taxlaw-6404	63	38	et	et	PROPN
taxlaw-6404	63	39	al	al	PROPN
taxlaw-6404	63	40	.	.	PROPN
taxlaw-6404	63	41	,	,	PUNCT
taxlaw-6404	63	42	majorities	majority	NOUN
taxlaw-6404	63	43	see	see	VERB
taxlaw-6404	63	44	government	government	NOUN
taxlaw-6404	63	45	efforts	effort	NOUN
taxlaw-6404	63	46	to	to	PART
taxlaw-6404	63	47	protect	protect	VERB
taxlaw-6404	63	48	the	the	DET
taxlaw-6404	63	49	environment	environment	NOUN
taxlaw-6404	63	50	as	as	ADP
taxlaw-6404	63	51	insufficient	insufficient	ADJ
taxlaw-6404	63	52	,	,	PUNCT
taxlaw-6404	63	53	pew	pew	NOUN
taxlaw-6404	63	54	research	research	PROPN
taxlaw-6404	63	55	ctr	ctr	PROPN
taxlaw-6404	63	56	.	.	PROPN
taxlaw-6404	64	1	2	2	NUM
taxlaw-6404	64	2	,	,	PUNCT
taxlaw-6404	64	3	5	5	NUM
taxlaw-6404	64	4	(	(	PUNCT
taxlaw-6404	64	5	may	may	PROPN
taxlaw-6404	64	6	14	14	NUM
taxlaw-6404	64	7	,	,	PUNCT
taxlaw-6404	64	8	2018	2018	NUM
taxlaw-6404	64	9	)	)	PUNCT
taxlaw-6404	64	10	https://www.pewresearch.org/science/wpcontent/uploads/sites/16/2018/05/ps_2018.05.14_energyclimate_final.pdf	https://www.pewresearch.org/science/wpcontent/uploads/sites/16/2018/05/ps_2018.05.14_energyclimate_final.pdf	NOUN
taxlaw-6404	65	1	[	[	X
taxlaw-6404	65	2	https://perma.cc/rr5t-xqnt	https://perma.cc/rr5t-xqnt	X
taxlaw-6404	65	3	]	]	X
taxlaw-6404	65	4	(	(	PUNCT
taxlaw-6404	65	5	reporting	report	VERB
taxlaw-6404	65	6	that	that	SCONJ
taxlaw-6404	65	7	67	67	NUM
taxlaw-6404	65	8	%	%	NOUN
taxlaw-6404	65	9	see	see	VERB
taxlaw-6404	65	10	government	government	NOUN
taxlaw-6404	65	11	action	action	NOUN
taxlaw-6404	65	12	on	on	ADP
taxlaw-6404	65	13	climate	climate	NOUN
taxlaw-6404	65	14	change	change	NOUN
taxlaw-6404	65	15	as	as	ADP
taxlaw-6404	65	16	inadequate	inadequate	ADJ
taxlaw-6404	65	17	)	)	PUNCT
taxlaw-6404	65	18	.	.	PUNCT
taxlaw-6404	66	1	9	9	NUM
taxlaw-6404	66	2	after	after	ADP
taxlaw-6404	66	3	decades	decade	NOUN
taxlaw-6404	66	4	of	of	ADP
taxlaw-6404	66	5	governmental	governmental	ADJ
taxlaw-6404	66	6	delays	delay	NOUN
taxlaw-6404	66	7	in	in	ADP
taxlaw-6404	66	8	addressing	address	VERB
taxlaw-6404	66	9	the	the	DET
taxlaw-6404	66	10	known	know	VERB
taxlaw-6404	66	11	causes	cause	NOUN
taxlaw-6404	66	12	of	of	ADP
taxlaw-6404	66	13	global	global	ADJ
taxlaw-6404	66	14	warming	warming	NOUN
taxlaw-6404	66	15	,	,	PUNCT
taxlaw-6404	66	16	the	the	DET
taxlaw-6404	66	17	u.s	u.s	PROPN
taxlaw-6404	66	18	.	.	PROPN
taxlaw-6404	66	19	supreme	supreme	PROPN
taxlaw-6404	66	20	court	court	PROPN
taxlaw-6404	66	21	issued	issue	VERB
taxlaw-6404	66	22	a	a	DET
taxlaw-6404	66	23	directive	directive	NOUN
taxlaw-6404	66	24	requiring	require	VERB
taxlaw-6404	66	25	the	the	DET
taxlaw-6404	66	26	environmental	environmental	PROPN
taxlaw-6404	66	27	protection	protection	PROPN
taxlaw-6404	66	28	agency	agency	PROPN
taxlaw-6404	66	29	to	to	PART
taxlaw-6404	66	30	address	address	VERB
taxlaw-6404	66	31	the	the	DET
taxlaw-6404	66	32	issue	issue	NOUN
taxlaw-6404	66	33	.	.	PUNCT
taxlaw-6404	67	1	see	see	VERB
taxlaw-6404	67	2	massachusetts	massachusetts	PROPN
taxlaw-6404	67	3	v.	v.	PROPN
taxlaw-6404	67	4	envtl	envtl	PROPN
taxlaw-6404	67	5	.	.	PUNCT
taxlaw-6404	68	1	prot	prot	NOUN
taxlaw-6404	68	2	.	.	PUNCT
taxlaw-6404	69	1	agency	agency	NOUN
taxlaw-6404	69	2	,	,	PUNCT
taxlaw-6404	69	3	549	549	NUM
taxlaw-6404	69	4	u.s	u.s	PROPN
taxlaw-6404	69	5	.	.	PROPN
taxlaw-6404	69	6	497	497	NUM
taxlaw-6404	69	7	(	(	PUNCT
taxlaw-6404	69	8	2007	2007	NUM
taxlaw-6404	69	9	)	)	PUNCT
taxlaw-6404	69	10	.	.	PUNCT
taxlaw-6404	70	1	in	in	ADP
taxlaw-6404	70	2	2014	2014	NUM
taxlaw-6404	70	3	,	,	PUNCT
taxlaw-6404	70	4	the	the	DET
taxlaw-6404	70	5	obama	obama	PROPN
taxlaw-6404	70	6	administration	administration	NOUN
taxlaw-6404	70	7	proposed	propose	VERB
taxlaw-6404	70	8	regulations	regulation	NOUN
taxlaw-6404	70	9	under	under	ADP
taxlaw-6404	70	10	the	the	DET
taxlaw-6404	70	11	clean	clean	PROPN
taxlaw-6404	70	12	air	air	PROPN
taxlaw-6404	70	13	act	act	NOUN
taxlaw-6404	70	14	to	to	PART
taxlaw-6404	70	15	govern	govern	VERB
taxlaw-6404	70	16	carbon	carbon	NOUN
taxlaw-6404	70	17	emissions	emission	NOUN
taxlaw-6404	70	18	.	.	PUNCT
taxlaw-6404	71	1	see	see	VERB
taxlaw-6404	71	2	carbon	carbon	NOUN
taxlaw-6404	71	3	pollution	pollution	NOUN
taxlaw-6404	71	4	emission	emission	NOUN
taxlaw-6404	71	5	guidelines	guideline	NOUN
taxlaw-6404	71	6	for	for	ADP
taxlaw-6404	71	7	existing	exist	VERB
taxlaw-6404	71	8	stationary	stationary	ADJ
taxlaw-6404	71	9	sources	source	NOUN
taxlaw-6404	71	10	:	:	PUNCT
taxlaw-6404	71	11	electric	electric	ADJ
taxlaw-6404	71	12	utility	utility	NOUN
taxlaw-6404	71	13	generating	generate	VERB
taxlaw-6404	71	14	units	unit	NOUN
taxlaw-6404	71	15	,	,	PUNCT
taxlaw-6404	71	16	79	79	NUM
taxlaw-6404	71	17	fed	feed	VERB
taxlaw-6404	71	18	.	.	PUNCT
taxlaw-6404	72	1	reg	reg	NOUN
taxlaw-6404	72	2	.	.	PUNCT
taxlaw-6404	73	1	34830	34830	NUM
taxlaw-6404	73	2	(	(	PUNCT
taxlaw-6404	73	3	proposed	propose	VERB
taxlaw-6404	73	4	june	june	PROPN
taxlaw-6404	73	5	18	18	NUM
taxlaw-6404	73	6	,	,	PUNCT
taxlaw-6404	73	7	2014	2014	NUM
taxlaw-6404	73	8	)	)	PUNCT
taxlaw-6404	73	9	(	(	PUNCT
taxlaw-6404	73	10	to	to	PART
taxlaw-6404	73	11	be	be	AUX
taxlaw-6404	73	12	codified	codify	VERB
taxlaw-6404	73	13	at	at	ADP
taxlaw-6404	73	14	40	40	NUM
taxlaw-6404	73	15	c.f.r	c.f.r	NOUN
taxlaw-6404	73	16	.	.	PUNCT
taxlaw-6404	74	1	pt	pt	PROPN
taxlaw-6404	74	2	.	.	PROPN
taxlaw-6404	74	3	60	60	NUM
taxlaw-6404	74	4	)	)	PUNCT
taxlaw-6404	74	5	.	.	PUNCT
taxlaw-6404	75	1	however	however	ADV
taxlaw-6404	75	2	,	,	PUNCT
taxlaw-6404	75	3	the	the	DET
taxlaw-6404	75	4	trump	trump	NOUN
taxlaw-6404	75	5	administration	administration	NOUN
taxlaw-6404	75	6	reversed	reverse	VERB
taxlaw-6404	75	7	course	course	NOUN
taxlaw-6404	75	8	,	,	PUNCT
taxlaw-6404	75	9	issuing	issue	VERB
taxlaw-6404	75	10	an	an	DET
taxlaw-6404	75	11	executive	executive	ADJ
taxlaw-6404	75	12	order	order	NOUN
taxlaw-6404	75	13	rescinding	rescind	VERB
taxlaw-6404	75	14	obama	obama	NOUN
taxlaw-6404	75	15	-	-	PUNCT
taxlaw-6404	75	16	era	era	NOUN
taxlaw-6404	75	17	presidential	presidential	ADJ
taxlaw-6404	75	18	and	and	CCONJ
taxlaw-6404	75	19	regulatory	regulatory	ADJ
taxlaw-6404	75	20	actions	action	NOUN
taxlaw-6404	75	21	to	to	PART
taxlaw-6404	75	22	address	address	VERB
taxlaw-6404	75	23	carbon	carbon	NOUN
taxlaw-6404	75	24	emissions	emission	NOUN
taxlaw-6404	75	25	and	and	CCONJ
taxlaw-6404	75	26	ordering	order	VERB
taxlaw-6404	75	27	the	the	DET
taxlaw-6404	75	28	environmental	environmental	PROPN
taxlaw-6404	75	29	protection	protection	PROPN
taxlaw-6404	75	30	agency	agency	PROPN
taxlaw-6404	75	31	to	to	PART
taxlaw-6404	75	32	withdraw	withdraw	VERB
taxlaw-6404	75	33	the	the	DET
taxlaw-6404	75	34	clean	clean	ADJ
taxlaw-6404	75	35	power	power	NOUN
taxlaw-6404	75	36	plan	plan	NOUN
taxlaw-6404	75	37	regulations	regulation	NOUN
taxlaw-6404	75	38	under	under	ADP
taxlaw-6404	75	39	the	the	DET
taxlaw-6404	75	40	clean	clean	PROPN
taxlaw-6404	75	41	air	air	PROPN
taxlaw-6404	75	42	act	act	PROPN
taxlaw-6404	75	43	.	.	PUNCT
taxlaw-6404	76	1	see	see	VERB
taxlaw-6404	76	2	exec	exec	NOUN
taxlaw-6404	76	3	.	.	PUNCT
taxlaw-6404	77	1	order	order	NOUN
taxlaw-6404	77	2	no	no	INTJ
taxlaw-6404	77	3	.	.	NOUN
taxlaw-6404	78	1	13783	13783	NUM
taxlaw-6404	78	2	,	,	PUNCT
taxlaw-6404	78	3	82	82	NUM
taxlaw-6404	78	4	fed	fed	PROPN
taxlaw-6404	78	5	.	.	PUNCT
taxlaw-6404	79	1	reg	reg	PROPN
taxlaw-6404	79	2	.	.	PUNCT
taxlaw-6404	80	1	16093	16093	NUM
taxlaw-6404	80	2	(	(	PUNCT
taxlaw-6404	80	3	march	march	PROPN
taxlaw-6404	80	4	28	28	NUM
taxlaw-6404	80	5	,	,	PUNCT
taxlaw-6404	80	6	2017	2017	NUM
taxlaw-6404	80	7	)	)	PUNCT
taxlaw-6404	80	8	.	.	PUNCT
taxlaw-6404	81	1	on	on	ADP
taxlaw-6404	81	2	october	october	PROPN
taxlaw-6404	81	3	10	10	NUM
taxlaw-6404	81	4	,	,	PUNCT
taxlaw-6404	81	5	2017	2017	NUM
taxlaw-6404	81	6	the	the	DET
taxlaw-6404	81	7	u.s	u.s	PROPN
taxlaw-6404	81	8	.	.	PROPN
taxlaw-6404	81	9	environmental	environmental	PROPN
taxlaw-6404	81	10	protection	protection	PROPN
taxlaw-6404	81	11	agency	agency	PROPN
taxlaw-6404	81	12	proposed	propose	VERB
taxlaw-6404	81	13	to	to	PART
taxlaw-6404	81	14	repeal	repeal	VERB
taxlaw-6404	81	15	the	the	DET
taxlaw-6404	81	16	clean	clean	ADJ
taxlaw-6404	81	17	power	power	NOUN
taxlaw-6404	81	18	plan	plan	NOUN
taxlaw-6404	81	19	.	.	PUNCT
taxlaw-6404	82	1	see	see	VERB
taxlaw-6404	82	2	82	82	NUM
taxlaw-6404	82	3	fed	fed	PROPN
taxlaw-6404	82	4	.	.	PUNCT
taxlaw-6404	83	1	reg	reg	PROPN
taxlaw-6404	83	2	.	.	PUNCT
taxlaw-6404	84	1	48035	48035	NUM
taxlaw-6404	84	2	(	(	PUNCT
taxlaw-6404	84	3	oct	oct	PROPN
taxlaw-6404	84	4	.	.	PROPN
taxlaw-6404	84	5	16	16	NUM
taxlaw-6404	84	6	,	,	PUNCT
taxlaw-6404	84	7	2017	2017	NUM
taxlaw-6404	84	8	)	)	PUNCT
taxlaw-6404	84	9	.	.	PUNCT
taxlaw-6404	85	1	the	the	DET
taxlaw-6404	85	2	trump	trump	NOUN
taxlaw-6404	85	3	administration	administration	NOUN
taxlaw-6404	85	4	then	then	ADV
taxlaw-6404	85	5	announced	announce	VERB
taxlaw-6404	85	6	a	a	DET
taxlaw-6404	85	7	new	new	ADJ
taxlaw-6404	85	8	plan	plan	NOUN
taxlaw-6404	85	9	to	to	PART
taxlaw-6404	85	10	“	"	PUNCT
taxlaw-6404	85	11	save	save	VERB
taxlaw-6404	85	12	coal	coal	NOUN
taxlaw-6404	85	13	,	,	PUNCT
taxlaw-6404	85	14	”	"	PUNCT
taxlaw-6404	85	15	proposing	propose	VERB
taxlaw-6404	85	16	modifications	modification	NOUN
taxlaw-6404	85	17	to	to	ADP
taxlaw-6404	85	18	numerous	numerous	ADJ
taxlaw-6404	85	19	environmental	environmental	ADJ
taxlaw-6404	85	20	statutes	statute	NOUN
taxlaw-6404	85	21	in	in	ADP
taxlaw-6404	85	22	support	support	NOUN
taxlaw-6404	85	23	of	of	ADP
taxlaw-6404	85	24	coal	coal	NOUN
taxlaw-6404	85	25	-	-	PUNCT
taxlaw-6404	85	26	fired	fire	VERB
taxlaw-6404	85	27	energy	energy	NOUN
taxlaw-6404	85	28	production	production	NOUN
taxlaw-6404	85	29	.	.	PUNCT
taxlaw-6404	86	1	see	see	VERB
taxlaw-6404	86	2	brad	brad	PROPN
taxlaw-6404	86	3	plumer	plumer	PROPN
taxlaw-6404	86	4	,	,	PUNCT
taxlaw-6404	86	5	trump	trump	VERB
taxlaw-6404	86	6	orders	order	NOUN
taxlaw-6404	86	7	a	a	DET
taxlaw-6404	86	8	lifeline	lifeline	NOUN
taxlaw-6404	86	9	for	for	ADP
taxlaw-6404	86	10	struggling	struggle	VERB
taxlaw-6404	86	11	coal	coal	NOUN
taxlaw-6404	86	12	and	and	CCONJ
taxlaw-6404	86	13	nuclear	nuclear	ADJ
taxlaw-6404	86	14	plants	plant	NOUN
taxlaw-6404	86	15	n.y	n.y	PROPN
taxlaw-6404	86	16	.	.	PROPN
taxlaw-6404	86	17	times	times	PROPN
taxlaw-6404	86	18	(	(	PUNCT
taxlaw-6404	86	19	june	june	PROPN
taxlaw-6404	86	20	1	1	NUM
taxlaw-6404	86	21	,	,	PUNCT
taxlaw-6404	86	22	2018	2018	NUM
taxlaw-6404	86	23	)	)	PUNCT
taxlaw-6404	86	24	,	,	PUNCT
taxlaw-6404	87	1	https://www.nytimes.com/2018/06/01/climate/trump-coal-nuclear-power.html	https://www.nytimes.com/2018/06/01/climate/trump-coal-nuclear-power.html	PROPN
taxlaw-6404	88	1	[	[	X
taxlaw-6404	88	2	https://perma.cc/e3ph-emyt	https://perma.cc/e3ph-emyt	NOUN
taxlaw-6404	88	3	]	]	PUNCT
taxlaw-6404	88	4	.	.	PUNCT
taxlaw-6404	89	1	on	on	ADP
taxlaw-6404	89	2	july	july	PROPN
taxlaw-6404	89	3	8	8	NUM
taxlaw-6404	89	4	,	,	PUNCT
taxlaw-6404	89	5	2019	2019	NUM
taxlaw-6404	89	6	,	,	PUNCT
taxlaw-6404	89	7	the	the	DET
taxlaw-6404	89	8	final	final	ADJ
taxlaw-6404	89	9	rule	rule	NOUN
taxlaw-6404	89	10	was	be	AUX
taxlaw-6404	89	11	published	publish	VERB
taxlaw-6404	89	12	,	,	PUNCT
taxlaw-6404	89	13	repealing	repeal	VERB
taxlaw-6404	89	14	the	the	DET
taxlaw-6404	89	15	clean	clean	ADJ
taxlaw-6404	89	16	power	power	NOUN
taxlaw-6404	89	17	plan	plan	NOUN
taxlaw-6404	89	18	and	and	CCONJ
taxlaw-6404	89	19	substituting	substitute	VERB
taxlaw-6404	89	20	the	the	DET
taxlaw-6404	89	21	affordable	affordable	ADJ
taxlaw-6404	89	22	clean	clean	ADJ
taxlaw-6404	89	23	energy	energy	NOUN
taxlaw-6404	89	24	rule	rule	NOUN
taxlaw-6404	89	25	(	(	PUNCT
taxlaw-6404	89	26	ace	ace	NOUN
taxlaw-6404	89	27	)	)	PUNCT
taxlaw-6404	89	28	,	,	PUNCT
taxlaw-6404	89	29	which	which	PRON
taxlaw-6404	89	30	provides	provide	VERB
taxlaw-6404	89	31	emission	emission	NOUN
taxlaw-6404	89	32	guidelines	guideline	NOUN
taxlaw-6404	89	33	for	for	ADP
taxlaw-6404	89	34	greenhouse	greenhouse	NOUN
taxlaw-6404	89	35	gas	gas	NOUN
taxlaw-6404	89	36	emissions	emission	NOUN
taxlaw-6404	89	37	from	from	ADP
taxlaw-6404	89	38	existing	exist	VERB
taxlaw-6404	89	39	electric	electric	ADJ
taxlaw-6404	89	40	utility	utility	NOUN
taxlaw-6404	89	41	generating	generate	VERB
taxlaw-6404	89	42	units	unit	NOUN
taxlaw-6404	89	43	.	.	PUNCT
taxlaw-6404	90	1	see	see	VERB
taxlaw-6404	90	2	repeal	repeal	NOUN
taxlaw-6404	90	3	of	of	ADP
taxlaw-6404	90	4	the	the	DET
taxlaw-6404	90	5	clean	clean	ADJ
taxlaw-6404	90	6	power	power	NOUN
taxlaw-6404	90	7	plan	plan	NOUN
taxlaw-6404	90	8	;	;	PUNCT
taxlaw-6404	90	9	emission	emission	NOUN
taxlaw-6404	90	10	guidelines	guideline	NOUN
taxlaw-6404	90	11	for	for	ADP
taxlaw-6404	90	12	greenhouse	greenhouse	NOUN
taxlaw-6404	90	13	gas	gas	NOUN
taxlaw-6404	90	14	emissions	emission	NOUN
taxlaw-6404	90	15	from	from	ADP
taxlaw-6404	90	16	existing	exist	VERB
taxlaw-6404	90	17	electric	electric	ADJ
taxlaw-6404	90	18	utility	utility	NOUN
taxlaw-6404	90	19	generating	generate	VERB
taxlaw-6404	90	20	units	unit	NOUN
taxlaw-6404	90	21	;	;	PUNCT
taxlaw-6404	90	22	revisions	revision	NOUN
taxlaw-6404	90	23	to	to	PART
taxlaw-6404	90	24	emission	emission	VERB
taxlaw-6404	90	25	guidelines	guideline	NOUN
taxlaw-6404	90	26	implementing	implement	VERB
taxlaw-6404	90	27	regulations	regulation	NOUN
taxlaw-6404	90	28	,	,	PUNCT
taxlaw-6404	90	29	84	84	NUM
taxlaw-6404	90	30	fed	feed	VERB
taxlaw-6404	90	31	.	.	PUNCT
taxlaw-6404	91	1	reg	reg	NOUN
taxlaw-6404	91	2	.	.	PUNCT
taxlaw-6404	92	1	32520	32520	NUM
taxlaw-6404	92	2	(	(	PUNCT
taxlaw-6404	92	3	july	july	PROPN
taxlaw-6404	92	4	8	8	NUM
taxlaw-6404	92	5	,	,	PUNCT
taxlaw-6404	92	6	2019	2019	NUM
taxlaw-6404	92	7	)	)	PUNCT
taxlaw-6404	92	8	(	(	PUNCT
taxlaw-6404	92	9	to	to	PART
taxlaw-6404	92	10	be	be	AUX
taxlaw-6404	92	11	codified	codify	VERB
taxlaw-6404	92	12	at	at	ADP
taxlaw-6404	92	13	40	40	NUM
taxlaw-6404	92	14	c.f.r	c.f.r	NOUN
taxlaw-6404	92	15	.	.	PUNCT
taxlaw-6404	93	1	pt	pt	PROPN
taxlaw-6404	93	2	.	.	PROPN
taxlaw-6404	93	3	60	60	NUM
taxlaw-6404	93	4	)	)	PUNCT
taxlaw-6404	93	5	.	.	PUNCT
taxlaw-6404	94	1	2019	2019	NUM
taxlaw-6404	94	2	]	]	PUNCT
taxlaw-6404	94	3	stranded	strand	VERB
taxlaw-6404	94	4	assets	asset	NOUN
taxlaw-6404	94	5	and	and	CCONJ
taxlaw-6404	94	6	efficient	efficient	ADJ
taxlaw-6404	94	7	pricing	pricing	NOUN
taxlaw-6404	94	8	for	for	ADP
taxlaw-6404	94	9	regulated	regulated	ADJ
taxlaw-6404	94	10	utilities	utility	NOUN
taxlaw-6404	94	11	:	:	PUNCT
taxlaw-6404	94	12	a	a	DET
taxlaw-6404	94	13	federal	federal	ADJ
taxlaw-6404	94	14	tax	tax	NOUN
taxlaw-6404	94	15	solution	solution	NOUN
taxlaw-6404	94	16	5	5	NUM
taxlaw-6404	94	17	fuel	fuel	NOUN
taxlaw-6404	94	18	-	-	PUNCT
taxlaw-6404	94	19	based	base	VERB
taxlaw-6404	94	20	energy	energy	NOUN
taxlaw-6404	94	21	and	and	CCONJ
taxlaw-6404	94	22	distribution	distribution	NOUN
taxlaw-6404	94	23	systems.10	systems.10	VERB
taxlaw-6404	94	24	existing	exist	VERB
taxlaw-6404	94	25	economic	economic	ADJ
taxlaw-6404	94	26	arrangements	arrangement	NOUN
taxlaw-6404	94	27	hold	hold	VERB
taxlaw-6404	94	28	the	the	DET
taxlaw-6404	94	29	current	current	ADJ
taxlaw-6404	94	30	allocation	allocation	NOUN
taxlaw-6404	94	31	of	of	ADP
taxlaw-6404	94	32	property	property	NOUN
taxlaw-6404	94	33	rights	right	NOUN
taxlaw-6404	94	34	and	and	CCONJ
taxlaw-6404	94	35	interests	interest	NOUN
taxlaw-6404	94	36	in	in	ADP
taxlaw-6404	94	37	place	place	NOUN
taxlaw-6404	94	38	and	and	CCONJ
taxlaw-6404	94	39	incentivize	incentivize	VERB
taxlaw-6404	94	40	resistance	resistance	NOUN
taxlaw-6404	94	41	to	to	PART
taxlaw-6404	94	42	change	change	VERB
taxlaw-6404	94	43	.	.	PUNCT
taxlaw-6404	95	1	tax	tax	NOUN
taxlaw-6404	95	2	and	and	CCONJ
taxlaw-6404	95	3	regulatory	regulatory	ADJ
taxlaw-6404	95	4	systems	system	NOUN
taxlaw-6404	95	5	governing	govern	VERB
taxlaw-6404	95	6	public	public	ADJ
taxlaw-6404	95	7	utilities	utility	NOUN
taxlaw-6404	95	8	encourage	encourage	VERB
taxlaw-6404	95	9	waste	waste	NOUN
taxlaw-6404	95	10	,	,	PUNCT
taxlaw-6404	95	11	increase	increase	VERB
taxlaw-6404	95	12	emissions	emission	NOUN
taxlaw-6404	95	13	,	,	PUNCT
taxlaw-6404	95	14	and	and	CCONJ
taxlaw-6404	95	15	exacerbate	exacerbate	VERB
taxlaw-6404	95	16	negative	negative	ADJ
taxlaw-6404	95	17	environmental	environmental	ADJ
taxlaw-6404	95	18	externalities.11	externalities.11	NOUN
taxlaw-6404	95	19	they	they	PRON
taxlaw-6404	95	20	also	also	ADV
taxlaw-6404	95	21	foster	foster	VERB
taxlaw-6404	95	22	the	the	DET
taxlaw-6404	95	23	development	development	NOUN
taxlaw-6404	95	24	of	of	ADP
taxlaw-6404	95	25	fiscal	fiscal	ADJ
taxlaw-6404	95	26	barriers	barrier	NOUN
taxlaw-6404	95	27	,	,	PUNCT
taxlaw-6404	95	28	such	such	ADJ
taxlaw-6404	95	29	as	as	ADP
taxlaw-6404	95	30	stranded	strand	VERB
taxlaw-6404	95	31	assets	asset	NOUN
taxlaw-6404	95	32	,	,	PUNCT
taxlaw-6404	95	33	that	that	PRON
taxlaw-6404	95	34	make	make	VERB
taxlaw-6404	95	35	change	change	NOUN
taxlaw-6404	95	36	costly	costly	ADJ
taxlaw-6404	95	37	and	and	CCONJ
taxlaw-6404	95	38	harmful	harmful	ADJ
taxlaw-6404	95	39	to	to	ADP
taxlaw-6404	95	40	consumers.12	consumers.12	VERB
taxlaw-6404	95	41	historically	historically	ADV
taxlaw-6404	95	42	,	,	PUNCT
taxlaw-6404	95	43	public	public	ADJ
taxlaw-6404	95	44	utilities	utility	NOUN
taxlaw-6404	95	45	and	and	CCONJ
taxlaw-6404	95	46	their	their	PRON
taxlaw-6404	95	47	investors	investor	NOUN
taxlaw-6404	95	48	have	have	AUX
taxlaw-6404	95	49	responded	respond	VERB
taxlaw-6404	95	50	to	to	ADP
taxlaw-6404	95	51	the	the	DET
taxlaw-6404	95	52	prospect	prospect	NOUN
taxlaw-6404	95	53	of	of	ADP
taxlaw-6404	95	54	regulatory	regulatory	ADJ
taxlaw-6404	95	55	changes	change	NOUN
taxlaw-6404	95	56	by	by	ADP
taxlaw-6404	95	57	arguing	argue	VERB
taxlaw-6404	95	58	for	for	ADP
taxlaw-6404	95	59	(	(	PUNCT
taxlaw-6404	95	60	1	1	X
taxlaw-6404	95	61	)	)	PUNCT
taxlaw-6404	95	62	federal	federal	ADJ
taxlaw-6404	95	63	reimbursement	reimbursement	NOUN
taxlaw-6404	95	64	for	for	ADP
taxlaw-6404	95	65	stranded	strand	VERB
taxlaw-6404	95	66	assets,13	assets,13	NOUN
taxlaw-6404	95	67	(	(	PUNCT
taxlaw-6404	95	68	2	2	NUM
taxlaw-6404	95	69	)	)	PUNCT
taxlaw-6404	95	70	the	the	DET
taxlaw-6404	95	71	right	right	NOUN
taxlaw-6404	95	72	to	to	PART
taxlaw-6404	95	73	pass	pass	VERB
taxlaw-6404	95	74	the	the	DET
taxlaw-6404	95	75	costs	cost	NOUN
taxlaw-6404	95	76	of	of	ADP
taxlaw-6404	95	77	stranded	strand	VERB
taxlaw-6404	95	78	assets	asset	NOUN
taxlaw-6404	95	79	through	through	ADP
taxlaw-6404	95	80	to	to	ADP
taxlaw-6404	95	81	their	their	PRON
taxlaw-6404	95	82	consumers	consumer	NOUN
taxlaw-6404	95	83	,	,	PUNCT
taxlaw-6404	95	84	(	(	PUNCT
taxlaw-6404	95	85	3	3	X
taxlaw-6404	95	86	)	)	PUNCT
taxlaw-6404	95	87	the	the	DET
taxlaw-6404	95	88	termination	termination	NOUN
taxlaw-6404	95	89	of	of	ADP
taxlaw-6404	95	90	plans	plan	NOUN
taxlaw-6404	95	91	to	to	PART
taxlaw-6404	95	92	alter	alter	VERB
taxlaw-6404	95	93	existing	exist	VERB
taxlaw-6404	95	94	energy	energy	NOUN
taxlaw-6404	95	95	and	and	CCONJ
taxlaw-6404	95	96	environmental	environmental	ADJ
taxlaw-6404	95	97	policy,14	policy,14	ADV
taxlaw-6404	95	98	and	and	CCONJ
taxlaw-6404	95	99	delay	delay	VERB
taxlaw-6404	95	100	in	in	ADP
taxlaw-6404	95	101	implementing	implement	VERB
taxlaw-6404	95	102	policy	policy	NOUN
taxlaw-6404	95	103	changes	change	NOUN
taxlaw-6404	95	104	.	.	PUNCT
taxlaw-6404	96	1	15	15	NUM
taxlaw-6404	96	2	economic	economic	ADJ
taxlaw-6404	96	3	incentives	incentive	NOUN
taxlaw-6404	96	4	baked	bake	VERB
taxlaw-6404	96	5	into	into	ADP
taxlaw-6404	96	6	the	the	DET
taxlaw-6404	96	7	regulatory	regulatory	ADJ
taxlaw-6404	96	8	structure	structure	NOUN
taxlaw-6404	96	9	stall	stall	VERB
taxlaw-6404	96	10	the	the	DET
taxlaw-6404	96	11	adoption	adoption	NOUN
taxlaw-6404	96	12	of	of	ADP
taxlaw-6404	96	13	new	new	ADJ
taxlaw-6404	96	14	energy	energy	NOUN
taxlaw-6404	96	15	technologies	technology	NOUN
taxlaw-6404	96	16	and	and	CCONJ
taxlaw-6404	96	17	other	other	ADJ
taxlaw-6404	96	18	climate	climate	NOUN
taxlaw-6404	96	19	change	change	NOUN
taxlaw-6404	96	20	mitigation	mitigation	NOUN
taxlaw-6404	96	21	strategies	strategy	NOUN
taxlaw-6404	96	22	,	,	PUNCT
taxlaw-6404	96	23	delaying	delay	VERB
taxlaw-6404	96	24	the	the	DET
taxlaw-6404	96	25	transition	transition	NOUN
taxlaw-6404	96	26	to	to	ADP
taxlaw-6404	96	27	a	a	DET
taxlaw-6404	96	28	carbon	carbon	NOUN
taxlaw-6404	96	29	-	-	PUNCT
taxlaw-6404	96	30	neutral	neutral	ADJ
taxlaw-6404	96	31	economy.16	economy.16	NOUN
taxlaw-6404	96	32	this	this	DET
taxlaw-6404	96	33	dynamic	dynamic	NOUN
taxlaw-6404	96	34	is	be	AUX
taxlaw-6404	96	35	known	know	VERB
taxlaw-6404	96	36	as	as	ADP
taxlaw-6404	96	37	“	"	PUNCT
taxlaw-6404	96	38	carbon	carbon	NOUN
taxlaw-6404	96	39	lock	lock	NOUN
taxlaw-6404	96	40	-	-	PUNCT
taxlaw-6404	96	41	in	in	NOUN
taxlaw-6404	96	42	.	.	PUNCT
taxlaw-6404	96	43	”	"	PUNCT
taxlaw-6404	97	1	recently	recently	ADV
taxlaw-6404	97	2	,	,	PUNCT
taxlaw-6404	97	3	environmental	environmental	ADJ
taxlaw-6404	97	4	advocates	advocate	NOUN
taxlaw-6404	97	5	have	have	AUX
taxlaw-6404	97	6	begun	begin	VERB
taxlaw-6404	97	7	a	a	DET
taxlaw-6404	97	8	push	push	NOUN
taxlaw-6404	97	9	to	to	PART
taxlaw-6404	97	10	retire	retire	VERB
taxlaw-6404	97	11	the	the	DET
taxlaw-6404	97	12	country	country	NOUN
taxlaw-6404	97	13	’s	’s	PART
taxlaw-6404	97	14	aging	age	VERB
taxlaw-6404	97	15	fleet	fleet	NOUN
taxlaw-6404	97	16	of	of	ADP
taxlaw-6404	97	17	coal	coal	NOUN
taxlaw-6404	97	18	-	-	PUNCT
taxlaw-6404	97	19	fired	fire	VERB
taxlaw-6404	97	20	power	power	NOUN
taxlaw-6404	97	21	plants17	plants17	NOUN
taxlaw-6404	97	22	and	and	CCONJ
taxlaw-6404	97	23	to	to	PART
taxlaw-6404	97	24	terminate	terminate	VERB
taxlaw-6404	97	25	plans	plan	NOUN
taxlaw-6404	97	26	to	to	PART
taxlaw-6404	97	27	extract	extract	VERB
taxlaw-6404	97	28	known	known	ADJ
taxlaw-6404	97	29	oil	oil	NOUN
taxlaw-6404	97	30	,	,	PUNCT
taxlaw-6404	97	31	gas	gas	NOUN
taxlaw-6404	97	32	,	,	PUNCT
taxlaw-6404	97	33	and	and	CCONJ
taxlaw-6404	97	34	coal	coal	NOUN
taxlaw-6404	97	35	reserves	reserve	NOUN
taxlaw-6404	97	36	so	so	SCONJ
taxlaw-6404	97	37	as	as	ADP
taxlaw-6404	97	38	10	10	NUM
taxlaw-6404	97	39	see	see	VERB
taxlaw-6404	97	40	gregory	gregory	PROPN
taxlaw-6404	97	41	c.	c.	PROPN
taxlaw-6404	97	42	unruh	unruh	PROPN
taxlaw-6404	97	43	,	,	PUNCT
taxlaw-6404	97	44	understanding	understand	VERB
taxlaw-6404	97	45	carbon	carbon	NOUN
taxlaw-6404	97	46	lock	lock	NOUN
taxlaw-6404	97	47	-	-	PUNCT
taxlaw-6404	97	48	in	in	NOUN
taxlaw-6404	97	49	,	,	PUNCT
taxlaw-6404	97	50	28	28	NUM
taxlaw-6404	97	51	energy	energy	NOUN
taxlaw-6404	97	52	pol’y	pol’y	NOUN
taxlaw-6404	97	53	817	817	NUM
taxlaw-6404	97	54	(	(	PUNCT
taxlaw-6404	97	55	2000	2000	NUM
taxlaw-6404	97	56	)	)	PUNCT
taxlaw-6404	97	57	.	.	PUNCT
taxlaw-6404	98	1	11	11	NUM
taxlaw-6404	98	2	see	see	VERB
taxlaw-6404	98	3	part	part	PROPN
taxlaw-6404	98	4	ii	ii	PROPN
taxlaw-6404	98	5	,	,	PUNCT
taxlaw-6404	98	6	infra	infra	NOUN
taxlaw-6404	98	7	.	.	PUNCT
taxlaw-6404	99	1	see	see	VERB
taxlaw-6404	99	2	also	also	ADV
taxlaw-6404	99	3	tracey	tracey	PROPN
taxlaw-6404	99	4	m.	m.	PROPN
taxlaw-6404	99	5	roberts	roberts	PROPN
taxlaw-6404	99	6	,	,	PUNCT
taxlaw-6404	99	7	picking	pick	VERB
taxlaw-6404	99	8	winners	winner	NOUN
taxlaw-6404	99	9	and	and	CCONJ
taxlaw-6404	99	10	losers	loser	NOUN
taxlaw-6404	99	11	:	:	PUNCT
taxlaw-6404	99	12	a	a	DET
taxlaw-6404	99	13	structural	structural	ADJ
taxlaw-6404	99	14	examination	examination	NOUN
taxlaw-6404	99	15	of	of	ADP
taxlaw-6404	99	16	tax	tax	NOUN
taxlaw-6404	99	17	subsidies	subsidy	NOUN
taxlaw-6404	99	18	to	to	ADP
taxlaw-6404	99	19	the	the	DET
taxlaw-6404	99	20	energy	energy	NOUN
taxlaw-6404	99	21	industry	industry	NOUN
taxlaw-6404	99	22	,	,	PUNCT
taxlaw-6404	99	23	41	41	NUM
taxlaw-6404	99	24	colum	colum	NOUN
taxlaw-6404	99	25	.	.	PUNCT
taxlaw-6404	100	1	j.	j.	PROPN
taxlaw-6404	100	2	envtl	envtl	PROPN
taxlaw-6404	100	3	l.	l.	PROPN
taxlaw-6404	100	4	63	63	NUM
taxlaw-6404	100	5	(	(	PUNCT
taxlaw-6404	100	6	2016	2016	NUM
taxlaw-6404	100	7	)	)	PUNCT
taxlaw-6404	100	8	(	(	PUNCT
taxlaw-6404	100	9	describing	describe	VERB
taxlaw-6404	100	10	one	one	NUM
taxlaw-6404	100	11	hundred	hundred	NUM
taxlaw-6404	100	12	years	year	NOUN
taxlaw-6404	100	13	of	of	ADP
taxlaw-6404	100	14	tax	tax	NOUN
taxlaw-6404	100	15	subsidies	subsidy	NOUN
taxlaw-6404	100	16	to	to	ADP
taxlaw-6404	100	17	the	the	DET
taxlaw-6404	100	18	fossil	fossil	NOUN
taxlaw-6404	100	19	fuel	fuel	NOUN
taxlaw-6404	100	20	industry	industry	NOUN
taxlaw-6404	100	21	,	,	PUNCT
taxlaw-6404	100	22	their	their	PRON
taxlaw-6404	100	23	structures	structure	NOUN
taxlaw-6404	100	24	,	,	PUNCT
taxlaw-6404	100	25	and	and	CCONJ
taxlaw-6404	100	26	effects	effect	NOUN
taxlaw-6404	100	27	)	)	PUNCT
taxlaw-6404	100	28	.	.	PUNCT
taxlaw-6404	101	1	12	12	NUM
taxlaw-6404	101	2	see	see	VERB
taxlaw-6404	101	3	part	part	NOUN
taxlaw-6404	101	4	iii	iii	NOUN
taxlaw-6404	101	5	,	,	PUNCT
taxlaw-6404	101	6	infra	infra	NOUN
taxlaw-6404	101	7	.	.	PUNCT
taxlaw-6404	102	1	13	13	NUM
taxlaw-6404	102	2	see	see	VERB
taxlaw-6404	102	3	part	part	NOUN
taxlaw-6404	102	4	iii.a	iii.a	PROPN
taxlaw-6404	102	5	.	.	PROPN
taxlaw-6404	102	6	,	,	PUNCT
taxlaw-6404	102	7	infra	infra	NOUN
taxlaw-6404	102	8	.	.	PUNCT
taxlaw-6404	103	1	14	14	NUM
taxlaw-6404	103	2	fossil	fossil	NOUN
taxlaw-6404	103	3	fuel	fuel	NOUN
taxlaw-6404	103	4	companies	company	NOUN
taxlaw-6404	103	5	have	have	AUX
taxlaw-6404	103	6	pointed	point	VERB
taxlaw-6404	103	7	to	to	ADP
taxlaw-6404	103	8	increased	increase	VERB
taxlaw-6404	103	9	consumer	consumer	NOUN
taxlaw-6404	103	10	costs	cost	NOUN
taxlaw-6404	103	11	from	from	ADP
taxlaw-6404	103	12	stranded	strand	VERB
taxlaw-6404	103	13	assets	asset	NOUN
taxlaw-6404	103	14	to	to	PART
taxlaw-6404	103	15	justify	justify	VERB
taxlaw-6404	103	16	delays	delay	NOUN
taxlaw-6404	103	17	in	in	ADP
taxlaw-6404	103	18	implementation	implementation	NOUN
taxlaw-6404	103	19	of	of	ADP
taxlaw-6404	103	20	climate	climate	NOUN
taxlaw-6404	103	21	change	change	NOUN
taxlaw-6404	103	22	regulations	regulation	NOUN
taxlaw-6404	103	23	.	.	PUNCT
taxlaw-6404	104	1	for	for	ADP
taxlaw-6404	104	2	example	example	NOUN
taxlaw-6404	104	3	,	,	PUNCT
taxlaw-6404	104	4	in	in	ADP
taxlaw-6404	104	5	their	their	PRON
taxlaw-6404	104	6	comments	comment	NOUN
taxlaw-6404	104	7	to	to	ADP
taxlaw-6404	104	8	the	the	DET
taxlaw-6404	104	9	obama	obama	PROPN
taxlaw-6404	104	10	administration	administration	PROPN
taxlaw-6404	104	11	’s	’s	PART
taxlaw-6404	104	12	proposed	propose	VERB
taxlaw-6404	104	13	clean	clean	ADJ
taxlaw-6404	104	14	power	power	NOUN
taxlaw-6404	104	15	plan	plan	NOUN
taxlaw-6404	104	16	regulations	regulation	NOUN
taxlaw-6404	104	17	to	to	ADP
taxlaw-6404	104	18	the	the	DET
taxlaw-6404	104	19	clean	clean	PROPN
taxlaw-6404	104	20	air	air	PROPN
taxlaw-6404	104	21	act	act	PROPN
taxlaw-6404	104	22	,	,	PUNCT
taxlaw-6404	104	23	the	the	DET
taxlaw-6404	104	24	southern	southern	ADJ
taxlaw-6404	104	25	company	company	NOUN
taxlaw-6404	104	26	argued	argue	VERB
taxlaw-6404	104	27	that	that	SCONJ
taxlaw-6404	104	28	the	the	DET
taxlaw-6404	104	29	epa	epa	PROPN
taxlaw-6404	104	30	’s	’s	PART
taxlaw-6404	104	31	cost	cost	NOUN
taxlaw-6404	104	32	benefit	benefit	NOUN
taxlaw-6404	104	33	analysis	analysis	NOUN
taxlaw-6404	104	34	should	should	AUX
taxlaw-6404	104	35	include	include	VERB
taxlaw-6404	104	36	the	the	DET
taxlaw-6404	104	37	increased	increase	VERB
taxlaw-6404	104	38	costs	cost	NOUN
taxlaw-6404	104	39	to	to	ADP
taxlaw-6404	104	40	ratepayers	ratepayer	NOUN
taxlaw-6404	104	41	from	from	ADP
taxlaw-6404	104	42	stranded	strand	VERB
taxlaw-6404	104	43	capital	capital	NOUN
taxlaw-6404	104	44	investments	investment	NOUN
taxlaw-6404	104	45	the	the	DET
taxlaw-6404	104	46	clean	clean	ADJ
taxlaw-6404	104	47	power	power	NOUN
taxlaw-6404	104	48	plan	plan	NOUN
taxlaw-6404	104	49	would	would	AUX
taxlaw-6404	104	50	force	force	VERB
taxlaw-6404	104	51	into	into	ADP
taxlaw-6404	104	52	retirement	retirement	NOUN
taxlaw-6404	104	53	.	.	PUNCT
taxlaw-6404	105	1	see	see	VERB
taxlaw-6404	105	2	larry	larry	PROPN
taxlaw-6404	105	3	monroe	monroe	PROPN
taxlaw-6404	105	4	comment	comment	NOUN
taxlaw-6404	105	5	letter	letter	NOUN
taxlaw-6404	105	6	on	on	ADP
taxlaw-6404	105	7	proposed	propose	VERB
taxlaw-6404	105	8	rule	rule	NOUN
taxlaw-6404	105	9	:	:	PUNCT
taxlaw-6404	105	10	carbon	carbon	NOUN
taxlaw-6404	105	11	pollution	pollution	NOUN
taxlaw-6404	105	12	emission	emission	NOUN
taxlaw-6404	105	13	guidelines	guideline	NOUN
taxlaw-6404	105	14	for	for	ADP
taxlaw-6404	105	15	existing	exist	VERB
taxlaw-6404	105	16	stationary	stationary	ADJ
taxlaw-6404	105	17	sources	source	NOUN
taxlaw-6404	105	18	:	:	PUNCT
taxlaw-6404	105	19	electric	electric	ADJ
taxlaw-6404	105	20	utility	utility	NOUN
taxlaw-6404	105	21	generating	generate	VERB
taxlaw-6404	105	22	units	unit	NOUN
taxlaw-6404	105	23	(	(	PUNCT
taxlaw-6404	105	24	dec	dec	PROPN
taxlaw-6404	105	25	.	.	PROPN
taxlaw-6404	105	26	1	1	NUM
taxlaw-6404	105	27	,	,	PUNCT
taxlaw-6404	105	28	2014	2014	NUM
taxlaw-6404	105	29	)	)	PUNCT
taxlaw-6404	105	30	,	,	PUNCT
taxlaw-6404	105	31	https://www.regulations.gov/document?d=epa-hq-oar-2013-0602-22907	https://www.regulations.gov/document?d=epa-hq-oar-2013-0602-22907	X
taxlaw-6404	106	1	[	[	X
taxlaw-6404	106	2	perma.cc/c7ck-cy7d	perma.cc/c7ck-cy7d	X
taxlaw-6404	106	3	]	]	X
taxlaw-6404	106	4	.	.	PUNCT
taxlaw-6404	107	1	15	15	NUM
taxlaw-6404	107	2	concerns	concern	NOUN
taxlaw-6404	107	3	about	about	ADP
taxlaw-6404	107	4	harm	harm	NOUN
taxlaw-6404	107	5	to	to	ADP
taxlaw-6404	107	6	consumers	consumer	NOUN
taxlaw-6404	107	7	stymies	stymie	VERB
taxlaw-6404	107	8	the	the	DET
taxlaw-6404	107	9	use	use	NOUN
taxlaw-6404	107	10	of	of	ADP
taxlaw-6404	107	11	some	some	PRON
taxlaw-6404	107	12	of	of	ADP
taxlaw-6404	107	13	the	the	DET
taxlaw-6404	107	14	best	good	ADJ
taxlaw-6404	107	15	tools	tool	NOUN
taxlaw-6404	107	16	for	for	ADP
taxlaw-6404	107	17	carbon	carbon	NOUN
taxlaw-6404	107	18	regulation	regulation	NOUN
taxlaw-6404	107	19	even	even	ADV
taxlaw-6404	107	20	among	among	ADP
taxlaw-6404	107	21	politicians	politician	NOUN
taxlaw-6404	107	22	committed	commit	VERB
taxlaw-6404	107	23	to	to	ADP
taxlaw-6404	107	24	action	action	NOUN
taxlaw-6404	107	25	.	.	PUNCT
taxlaw-6404	108	1	for	for	ADP
taxlaw-6404	108	2	example	example	NOUN
taxlaw-6404	108	3	,	,	PUNCT
taxlaw-6404	108	4	green	green	ADJ
taxlaw-6404	108	5	new	new	ADJ
taxlaw-6404	108	6	deal	deal	NOUN
taxlaw-6404	108	7	did	do	AUX
taxlaw-6404	108	8	not	not	PART
taxlaw-6404	108	9	include	include	VERB
taxlaw-6404	108	10	a	a	DET
taxlaw-6404	108	11	proposal	proposal	NOUN
taxlaw-6404	108	12	for	for	ADP
taxlaw-6404	108	13	carbon	carbon	NOUN
taxlaw-6404	108	14	taxes	taxis	NOUN
taxlaw-6404	108	15	because	because	SCONJ
taxlaw-6404	108	16	of	of	ADP
taxlaw-6404	108	17	perceived	perceive	VERB
taxlaw-6404	108	18	concerns	concern	NOUN
taxlaw-6404	108	19	about	about	ADP
taxlaw-6404	108	20	the	the	DET
taxlaw-6404	108	21	economic	economic	ADJ
taxlaw-6404	108	22	harm	harm	NOUN
taxlaw-6404	108	23	to	to	ADP
taxlaw-6404	108	24	middleand	middleand	NOUN
taxlaw-6404	108	25	lower	low	ADJ
taxlaw-6404	108	26	-	-	PUNCT
taxlaw-6404	108	27	income	income	NOUN
taxlaw-6404	108	28	households	household	NOUN
taxlaw-6404	108	29	.	.	PUNCT
taxlaw-6404	109	1	see	see	VERB
taxlaw-6404	109	2	,	,	PUNCT
taxlaw-6404	109	3	e.g.	e.g.	ADV
taxlaw-6404	109	4	,	,	PUNCT
taxlaw-6404	109	5	editorial	editorial	ADJ
taxlaw-6404	109	6	board	board	NOUN
taxlaw-6404	109	7	,	,	PUNCT
taxlaw-6404	109	8	want	want	VERB
taxlaw-6404	109	9	a	a	DET
taxlaw-6404	109	10	green	green	ADJ
taxlaw-6404	109	11	new	new	ADJ
taxlaw-6404	109	12	deal	deal	NOUN
taxlaw-6404	109	13	?	?	PUNCT
taxlaw-6404	110	1	here	here	ADV
taxlaw-6404	110	2	’s	’	VERB
taxlaw-6404	110	3	a	a	DET
taxlaw-6404	110	4	better	well	ADJ
taxlaw-6404	110	5	one	one	NOUN
taxlaw-6404	110	6	.	.	PUNCT
taxlaw-6404	111	1	,	,	PUNCT
taxlaw-6404	111	2	wash	wash	NOUN
taxlaw-6404	111	3	.	.	PUNCT
taxlaw-6404	112	1	post	post	NOUN
taxlaw-6404	112	2	(	(	PUNCT
taxlaw-6404	112	3	feb	feb	PROPN
taxlaw-6404	112	4	.	.	PROPN
taxlaw-6404	112	5	24	24	NUM
taxlaw-6404	112	6	,	,	PUNCT
taxlaw-6404	112	7	2019	2019	NUM
taxlaw-6404	112	8	)	)	PUNCT
taxlaw-6404	112	9	,	,	PUNCT
taxlaw-6404	112	10	https://www.washingtonpost.com/opinions/want-a-green-new-deal-heres-a-better-one/2019/02/24/2d7e491c-36d211e9-af5b-b51b7ff322e9_story.html	https://www.washingtonpost.com/opinions/want-a-green-new-deal-heres-a-better-one/2019/02/24/2d7e491c-36d211e9-af5b-b51b7ff322e9_story.html	X
taxlaw-6404	113	1	[	[	X
taxlaw-6404	113	2	perma.cc/jez6-uxh6	perma.cc/jez6-uxh6	X
taxlaw-6404	113	3	]	]	X
taxlaw-6404	113	4	;	;	PUNCT
taxlaw-6404	113	5	adam	adam	PROPN
taxlaw-6404	113	6	wernick	wernick	PROPN
taxlaw-6404	113	7	,	,	PUNCT
taxlaw-6404	113	8	the	the	DET
taxlaw-6404	113	9	green	green	ADJ
taxlaw-6404	113	10	new	new	ADJ
taxlaw-6404	113	11	deal	deal	NOUN
taxlaw-6404	113	12	does	do	AUX
taxlaw-6404	113	13	n’t	not	PART
taxlaw-6404	113	14	include	include	VERB
taxlaw-6404	113	15	carbon	carbon	NOUN
taxlaw-6404	113	16	pricing	pricing	NOUN
taxlaw-6404	113	17	.	.	PUNCT
taxlaw-6404	114	1	some	some	PRON
taxlaw-6404	114	2	say	say	VERB
taxlaw-6404	114	3	that	that	PRON
taxlaw-6404	114	4	’s	’	VERB
taxlaw-6404	114	5	a	a	DET
taxlaw-6404	114	6	big	big	ADJ
taxlaw-6404	114	7	mistake	mistake	NOUN
taxlaw-6404	114	8	.	.	PUNCT
taxlaw-6404	115	1	,	,	PUNCT
taxlaw-6404	115	2	public	public	ADJ
taxlaw-6404	115	3	radio	radio	NOUN
taxlaw-6404	115	4	international	international	NOUN
taxlaw-6404	115	5	(	(	PUNCT
taxlaw-6404	115	6	apr	apr	PROPN
taxlaw-6404	115	7	.	.	PROPN
taxlaw-6404	115	8	11	11	NUM
taxlaw-6404	115	9	,	,	PUNCT
taxlaw-6404	115	10	2019	2019	NUM
taxlaw-6404	115	11	)	)	PUNCT
taxlaw-6404	115	12	,	,	PUNCT
taxlaw-6404	115	13	https://www.pri.org/stories/2019-04-11/green-new-deal-doesnt-include-carbon-pricing-some-say-thats-big-mistake	https://www.pri.org/stories/2019-04-11/green-new-deal-doesnt-include-carbon-pricing-some-say-thats-big-mistake	NOUN
taxlaw-6404	116	1	[	[	X
taxlaw-6404	116	2	perma.cc/hv63-5k8u	perma.cc/hv63-5k8u	PROPN
taxlaw-6404	116	3	]	]	X
taxlaw-6404	116	4	;	;	PUNCT
taxlaw-6404	116	5	marianne	marianne	PROPN
taxlaw-6404	116	6	lavelle	lavelle	PROPN
taxlaw-6404	116	7	,	,	PUNCT
taxlaw-6404	116	8	green	green	ADJ
taxlaw-6404	116	9	new	new	ADJ
taxlaw-6404	116	10	deal	deal	NOUN
taxlaw-6404	116	11	vs.	vs.	ADP
taxlaw-6404	116	12	carbon	carbon	NOUN
taxlaw-6404	116	13	tax	tax	NOUN
taxlaw-6404	116	14	:	:	PUNCT
taxlaw-6404	116	15	a	a	DET
taxlaw-6404	116	16	clash	clash	NOUN
taxlaw-6404	116	17	of	of	ADP
taxlaw-6404	116	18	2	2	NUM
taxlaw-6404	116	19	worldviews	worldview	NOUN
taxlaw-6404	116	20	,	,	PUNCT
taxlaw-6404	116	21	both	both	PRON
taxlaw-6404	116	22	seeking	seek	VERB
taxlaw-6404	116	23	climate	climate	NOUN
taxlaw-6404	116	24	action	action	NOUN
taxlaw-6404	116	25	,	,	PUNCT
taxlaw-6404	116	26	inside	inside	ADP
taxlaw-6404	116	27	climate	climate	NOUN
taxlaw-6404	116	28	news	news	NOUN
taxlaw-6404	116	29	(	(	PUNCT
taxlaw-6404	116	30	march	march	PROPN
taxlaw-6404	116	31	4	4	NUM
taxlaw-6404	116	32	,	,	PUNCT
taxlaw-6404	116	33	2019	2019	NUM
taxlaw-6404	116	34	)	)	PUNCT
taxlaw-6404	116	35	,	,	PUNCT
taxlaw-6404	116	36	https://insideclimatenews.org/news/04032019/green-newdeal-carbon-tax-compromise-climate-policy-congress-ocasio-cortez-sunrise-ccl-economists	https://insideclimatenews.org/news/04032019/green-newdeal-carbon-tax-compromise-climate-policy-congress-ocasio-cortez-sunrise-ccl-economist	NOUN
taxlaw-6404	116	37	[	[	X
taxlaw-6404	116	38	perma.cc/z2vaxdxw	perma.cc/z2vaxdxw	NOUN
taxlaw-6404	116	39	]	]	X
taxlaw-6404	116	40	;	;	PUNCT
taxlaw-6404	116	41	zach	zach	PROPN
taxlaw-6404	116	42	coleman	coleman	PROPN
taxlaw-6404	116	43	&	&	CCONJ
taxlaw-6404	116	44	eric	eric	PROPN
taxlaw-6404	116	45	wolff	wolff	PROPN
taxlaw-6404	116	46	,	,	PUNCT
taxlaw-6404	116	47	why	why	SCONJ
taxlaw-6404	116	48	greens	green	NOUN
taxlaw-6404	116	49	are	be	AUX
taxlaw-6404	116	50	turning	turn	VERB
taxlaw-6404	116	51	away	away	ADV
taxlaw-6404	116	52	from	from	ADP
taxlaw-6404	116	53	a	a	DET
taxlaw-6404	116	54	carbon	carbon	NOUN
taxlaw-6404	116	55	tax	tax	NOUN
taxlaw-6404	116	56	,	,	PUNCT
taxlaw-6404	116	57	politico	politico	NOUN
taxlaw-6404	116	58	(	(	PUNCT
taxlaw-6404	116	59	dec	dec	PROPN
taxlaw-6404	116	60	.	.	PROPN
taxlaw-6404	116	61	9	9	NUM
taxlaw-6404	116	62	,	,	PUNCT
taxlaw-6404	116	63	2018	2018	NUM
taxlaw-6404	116	64	)	)	PUNCT
taxlaw-6404	116	65	,	,	PUNCT
taxlaw-6404	116	66	https://www.politico.com/story/2018/12/09/carbon-tax-climate-change-environmentalists-1052210	https://www.politico.com/story/2018/12/09/carbon-tax-climate-change-environmentalists-1052210	X
taxlaw-6404	117	1	[	[	X
taxlaw-6404	117	2	perma.cc/vb9b-cqdv	perma.cc/vb9b-cqdv	X
taxlaw-6404	117	3	]	]	X
taxlaw-6404	117	4	.	.	PUNCT
taxlaw-6404	118	1	16	16	NUM
taxlaw-6404	118	2	see	see	VERB
taxlaw-6404	118	3	marilyn	marilyn	PROPN
taxlaw-6404	118	4	a.	a.	PROPN
taxlaw-6404	118	5	brown	brown	PROPN
taxlaw-6404	118	6	,	,	PUNCT
taxlaw-6404	118	7	et	et	PROPN
taxlaw-6404	118	8	al	al	PROPN
taxlaw-6404	118	9	.	.	PROPN
taxlaw-6404	118	10	,	,	PUNCT
taxlaw-6404	118	11	oak	oak	PROPN
taxlaw-6404	118	12	ridge	ridge	PROPN
taxlaw-6404	118	13	nat’l	nat’l	PROPN
taxlaw-6404	118	14	lab	lab	PROPN
taxlaw-6404	118	15	.	.	PUNCT
taxlaw-6404	118	16	,	,	PUNCT
taxlaw-6404	118	17	carbon	carbon	NOUN
taxlaw-6404	118	18	lock	lock	NOUN
taxlaw-6404	118	19	-	-	PUNCT
taxlaw-6404	118	20	in	in	NOUN
taxlaw-6404	118	21	:	:	PUNCT
taxlaw-6404	118	22	barriers	barrier	NOUN
taxlaw-6404	118	23	to	to	ADP
taxlaw-6404	118	24	deploying	deploy	VERB
taxlaw-6404	118	25	climate	climate	NOUN
taxlaw-6404	118	26	change	change	NOUN
taxlaw-6404	118	27	mitigation	mitigation	NOUN
taxlaw-6404	118	28	technologies	technology	NOUN
taxlaw-6404	118	29	(	(	PUNCT
taxlaw-6404	118	30	2008	2008	NUM
taxlaw-6404	118	31	)	)	PUNCT
taxlaw-6404	118	32	doi:10.2172/1424507	doi:10.2172/1424507	NOUN
taxlaw-6404	118	33	,	,	PUNCT
taxlaw-6404	118	34	https://www.osti.gov/servlets/purl/1424507	https://www.osti.gov/servlets/purl/1424507	X
taxlaw-6404	118	35	[	[	X
taxlaw-6404	118	36	perma.cc/9kna-gjum	perma.cc/9kna-gjum	X
taxlaw-6404	118	37	]	]	X
taxlaw-6404	118	38	(	(	PUNCT
taxlaw-6404	118	39	classifying	classify	VERB
taxlaw-6404	118	40	financial	financial	ADJ
taxlaw-6404	118	41	/	/	SYM
taxlaw-6404	118	42	legal	legal	ADJ
taxlaw-6404	118	43	institutions	institution	NOUN
taxlaw-6404	118	44	as	as	ADP
taxlaw-6404	118	45	one	one	NUM
taxlaw-6404	118	46	of	of	ADP
taxlaw-6404	118	47	the	the	DET
taxlaw-6404	118	48	three	three	NUM
taxlaw-6404	118	49	major	major	ADJ
taxlaw-6404	118	50	barriers	barrier	NOUN
taxlaw-6404	118	51	that	that	PRON
taxlaw-6404	118	52	foster	foster	VERB
taxlaw-6404	118	53	carbon	carbon	NOUN
taxlaw-6404	118	54	lock	lock	NOUN
taxlaw-6404	118	55	-	-	PUNCT
taxlaw-6404	118	56	in	in	NOUN
taxlaw-6404	118	57	)	)	PUNCT
taxlaw-6404	118	58	.	.	PUNCT
taxlaw-6404	119	1	17	17	NUM
taxlaw-6404	119	2	see	see	VERB
taxlaw-6404	119	3	,	,	PUNCT
taxlaw-6404	119	4	e.g.	e.g.	ADV
taxlaw-6404	119	5	,	,	PUNCT
taxlaw-6404	119	6	about	about	ADP
taxlaw-6404	119	7	us	us	PROPN
taxlaw-6404	119	8	page	page	NOUN
taxlaw-6404	119	9	of	of	ADP
taxlaw-6404	119	10	the	the	DET
taxlaw-6404	119	11	beyond	beyond	ADJ
taxlaw-6404	119	12	coal	coal	NOUN
taxlaw-6404	119	13	campaign	campaign	NOUN
taxlaw-6404	119	14	,	,	PUNCT
taxlaw-6404	119	15	sierra	sierra	PROPN
taxlaw-6404	119	16	club	club	PROPN
taxlaw-6404	119	17	,	,	PUNCT
taxlaw-6404	119	18	https://content.sierraclub.org/coal/aboutthe-campaign	https://content.sierraclub.org/coal/aboutthe-campaign	NOUN
taxlaw-6404	120	1	[	[	X
taxlaw-6404	120	2	https://perma.cc/76a7-t9wg	https://perma.cc/76a7-t9wg	NOUN
taxlaw-6404	120	3	]	]	X
taxlaw-6404	120	4	(	(	PUNCT
taxlaw-6404	120	5	last	last	ADV
taxlaw-6404	120	6	visited	visit	VERB
taxlaw-6404	120	7	dec	dec	PROPN
taxlaw-6404	120	8	.	.	PROPN
taxlaw-6404	120	9	30	30	NUM
taxlaw-6404	120	10	,	,	PUNCT
taxlaw-6404	120	11	2019	2019	NUM
taxlaw-6404	120	12	)	)	PUNCT
taxlaw-6404	120	13	(	(	PUNCT
taxlaw-6404	120	14	“	"	PUNCT
taxlaw-6404	120	15	the	the	DET
taxlaw-6404	120	16	beyond	beyond	ADJ
taxlaw-6404	120	17	coal	coal	NOUN
taxlaw-6404	120	18	campaign	campaign	NOUN
taxlaw-6404	120	19	’s	’s	PART
taxlaw-6404	120	20	main	main	ADJ
taxlaw-6404	120	21	objective	objective	NOUN
taxlaw-6404	120	22	is	be	AUX
taxlaw-6404	120	23	to	to	PART
taxlaw-6404	120	24	replace	replace	VERB
taxlaw-6404	120	25	dirty	dirty	ADJ
taxlaw-6404	120	26	coal	coal	NOUN
taxlaw-6404	120	27	with	with	ADP
taxlaw-6404	120	28	clean	clean	ADJ
taxlaw-6404	120	29	energy	energy	NOUN
taxlaw-6404	120	30	by	by	ADP
taxlaw-6404	120	31	mobilizing	mobilize	VERB
taxlaw-6404	120	32	grassroots	grassroots	ADJ
taxlaw-6404	120	33	activists	activist	NOUN
taxlaw-6404	120	34	in	in	ADP
taxlaw-6404	120	35	local	local	ADJ
taxlaw-6404	120	36	communities	community	NOUN
taxlaw-6404	120	37	to	to	PART
taxlaw-6404	120	38	advocate	advocate	VERB
taxlaw-6404	120	39	for	for	ADP
taxlaw-6404	120	40	the	the	DET
taxlaw-6404	120	41	retirement	retirement	NOUN
taxlaw-6404	120	42	of	of	ADP
taxlaw-6404	120	43	old	old	ADJ
taxlaw-6404	120	44	and	and	CCONJ
taxlaw-6404	120	45	outdated	outdated	ADJ
taxlaw-6404	120	46	coal	coal	NOUN
taxlaw-6404	120	47	plants	plant	NOUN
taxlaw-6404	120	48	and	and	CCONJ
taxlaw-6404	120	49	to	to	PART
taxlaw-6404	120	50	prevent	prevent	VERB
taxlaw-6404	120	51	new	new	ADJ
taxlaw-6404	120	52	coal	coal	NOUN
taxlaw-6404	120	53	plants	plant	NOUN
taxlaw-6404	120	54	from	from	ADP
taxlaw-6404	120	55	being	be	AUX
taxlaw-6404	120	56	built	build	VERB
taxlaw-6404	120	57	.	.	PUNCT
taxlaw-6404	120	58	”	"	PUNCT
taxlaw-6404	120	59	)	)	PUNCT
taxlaw-6404	120	60	.	.	PUNCT
taxlaw-6404	121	1	columbia	columbia	PROPN
taxlaw-6404	121	2	journal	journal	PROPN
taxlaw-6404	121	3	of	of	ADP
taxlaw-6404	121	4	tax	tax	NOUN
taxlaw-6404	121	5	law	law	NOUN
taxlaw-6404	122	1	[	[	X
taxlaw-6404	122	2	vol	vol	NOUN
taxlaw-6404	122	3	.	.	PUNCT
taxlaw-6404	123	1	11:1	11:1	NUM
taxlaw-6404	123	2	6	6	NUM
taxlaw-6404	123	3	to	to	PART
taxlaw-6404	123	4	prevent	prevent	VERB
taxlaw-6404	123	5	a	a	DET
taxlaw-6404	123	6	rise	rise	NOUN
taxlaw-6404	123	7	in	in	ADP
taxlaw-6404	123	8	global	global	ADJ
taxlaw-6404	123	9	temperatures	temperature	NOUN
taxlaw-6404	123	10	above	above	ADP
taxlaw-6404	123	11	two	two	NUM
taxlaw-6404	123	12	degrees	degree	NOUN
taxlaw-6404	123	13	celsius	celsius	NOUN
taxlaw-6404	123	14	.	.	PUNCT
taxlaw-6404	124	1	18	18	NUM
taxlaw-6404	124	2	nongovernmental	nongovernmental	ADJ
taxlaw-6404	124	3	organizations	organization	NOUN
taxlaw-6404	124	4	,	,	PUNCT
taxlaw-6404	124	5	such	such	ADJ
taxlaw-6404	124	6	as	as	ADP
taxlaw-6404	124	7	the	the	DET
taxlaw-6404	124	8	carbon	carbon	NOUN
taxlaw-6404	124	9	tracker	tracker	NOUN
taxlaw-6404	124	10	initiative	initiative	NOUN
taxlaw-6404	124	11	,	,	PUNCT
taxlaw-6404	124	12	have	have	AUX
taxlaw-6404	124	13	called	call	VERB
taxlaw-6404	124	14	for	for	SCONJ
taxlaw-6404	124	15	investors	investor	NOUN
taxlaw-6404	124	16	to	to	PART
taxlaw-6404	124	17	divest	divest	VERB
taxlaw-6404	124	18	by	by	ADP
taxlaw-6404	124	19	appealing	appeal	VERB
taxlaw-6404	124	20	to	to	ADP
taxlaw-6404	124	21	their	their	PRON
taxlaw-6404	124	22	financial	financial	ADJ
taxlaw-6404	124	23	self	self	NOUN
taxlaw-6404	124	24	-	-	PUNCT
taxlaw-6404	124	25	interest	interest	NOUN
taxlaw-6404	124	26	,	,	PUNCT
taxlaw-6404	124	27	claiming	claim	VERB
taxlaw-6404	124	28	that	that	SCONJ
taxlaw-6404	124	29	fossil	fossil	NOUN
taxlaw-6404	124	30	fuel	fuel	NOUN
taxlaw-6404	124	31	firms	firm	NOUN
taxlaw-6404	124	32	have	have	AUX
taxlaw-6404	124	33	failed	fail	VERB
taxlaw-6404	124	34	to	to	PART
taxlaw-6404	124	35	disclose	disclose	VERB
taxlaw-6404	124	36	the	the	DET
taxlaw-6404	124	37	risk	risk	NOUN
taxlaw-6404	124	38	of	of	ADP
taxlaw-6404	124	39	loss	loss	NOUN
taxlaw-6404	124	40	associated	associate	VERB
taxlaw-6404	124	41	with	with	ADP
taxlaw-6404	124	42	stranded	strand	VERB
taxlaw-6404	124	43	assets	asset	NOUN
taxlaw-6404	124	44	should	should	AUX
taxlaw-6404	124	45	economic	economic	ADJ
taxlaw-6404	124	46	or	or	CCONJ
taxlaw-6404	124	47	regulatory	regulatory	ADJ
taxlaw-6404	124	48	conditions	condition	NOUN
taxlaw-6404	124	49	change.19	change.19	X
taxlaw-6404	124	50	mainstream	mainstream	VERB
taxlaw-6404	124	51	media,20	media,20	X
taxlaw-6404	124	52	governmental	governmental	ADJ
taxlaw-6404	124	53	entities,21	entities,21	NOUN
taxlaw-6404	124	54	academic	academic	ADJ
taxlaw-6404	124	55	institutions,22	institutions,22	NOUN
taxlaw-6404	124	56	and	and	CCONJ
taxlaw-6404	124	57	firms	firm	NOUN
taxlaw-6404	124	58	in	in	ADP
taxlaw-6404	124	59	the	the	DET
taxlaw-6404	124	60	energy,23	energy,23	NOUN
taxlaw-6404	124	61	investment,24	investment,24	NOUN
taxlaw-6404	124	62	banking,25	banking,25	NOUN
taxlaw-6404	124	63	rating	rate	VERB
taxlaw-6404	124	64	agencies,26	agencies,26	ADJ
taxlaw-6404	124	65	accounting,27	accounting,27	NOUN
taxlaw-6404	124	66	and	and	CCONJ
taxlaw-6404	124	67	insurance28	insurance28	ADJ
taxlaw-6404	124	68	industries	industry	NOUN
taxlaw-6404	124	69	have	have	AUX
taxlaw-6404	124	70	estimated	estimate	VERB
taxlaw-6404	124	71	18	18	NUM
taxlaw-6404	124	72	see	see	NOUN
taxlaw-6404	124	73	bill	bill	PROPN
taxlaw-6404	124	74	mckibben	mckibben	PROPN
taxlaw-6404	124	75	,	,	PUNCT
taxlaw-6404	124	76	why	why	SCONJ
taxlaw-6404	124	77	we	we	PRON
taxlaw-6404	124	78	need	need	VERB
taxlaw-6404	124	79	to	to	PART
taxlaw-6404	124	80	keep	keep	VERB
taxlaw-6404	124	81	80	80	NUM
taxlaw-6404	124	82	percent	percent	NOUN
taxlaw-6404	124	83	of	of	ADP
taxlaw-6404	124	84	fossil	fossil	ADJ
taxlaw-6404	124	85	fuels	fuel	NOUN
taxlaw-6404	124	86	in	in	ADP
taxlaw-6404	124	87	the	the	DET
taxlaw-6404	124	88	ground	ground	NOUN
taxlaw-6404	124	89	,	,	PUNCT
taxlaw-6404	124	90	yes	yes	INTJ
taxlaw-6404	124	91	!	!	PUNCT
taxlaw-6404	124	92	magazine	magazine	PROPN
taxlaw-6404	124	93	(	(	PUNCT
taxlaw-6404	124	94	feb	feb	PROPN
taxlaw-6404	124	95	.	.	PROPN
taxlaw-6404	124	96	2016	2016	NUM
taxlaw-6404	124	97	)	)	PUNCT
taxlaw-6404	124	98	,	,	PUNCT
taxlaw-6404	124	99	https://www.yesmagazine.org/issue/life-after-oil/2016/02/15/why-we-need-to-keep-80-percent-of-fossil-fuels-inthe-ground/	https://www.yesmagazine.org/issue/life-after-oil/2016/02/15/why-we-need-to-keep-80-percent-of-fossil-fuels-inthe-ground/	VERB
taxlaw-6404	124	100	[	[	X
taxlaw-6404	124	101	https://perma.cc/pe7j-tdpd	https://perma.cc/pe7j-tdpd	X
taxlaw-6404	124	102	]	]	PUNCT
taxlaw-6404	124	103	.	.	PUNCT
taxlaw-6404	125	1	19	19	NUM
taxlaw-6404	125	2	see	see	VERB
taxlaw-6404	125	3	carbon	carbon	NOUN
taxlaw-6404	125	4	tracker	tracker	NOUN
taxlaw-6404	125	5	initiative	initiative	NOUN
taxlaw-6404	125	6	,	,	PUNCT
taxlaw-6404	125	7	no	no	DET
taxlaw-6404	125	8	country	country	NOUN
taxlaw-6404	125	9	for	for	ADP
taxlaw-6404	125	10	coal	coal	NOUN
taxlaw-6404	125	11	gen	gen	PROPN
taxlaw-6404	125	12	–	–	PUNCT
taxlaw-6404	125	13	below	below	ADP
taxlaw-6404	125	14	2	2	NUM
taxlaw-6404	125	15	°	°	NUM
taxlaw-6404	125	16	c	c	NOUN
taxlaw-6404	125	17	and	and	CCONJ
taxlaw-6404	125	18	regulatory	regulatory	ADJ
taxlaw-6404	125	19	risk	risk	NOUN
taxlaw-6404	125	20	for	for	ADP
taxlaw-6404	125	21	us	us	PROPN
taxlaw-6404	125	22	coal	coal	NOUN
taxlaw-6404	125	23	power	power	NOUN
taxlaw-6404	125	24	owners	owner	NOUN
taxlaw-6404	125	25	(	(	PUNCT
taxlaw-6404	125	26	sept	sept	PROPN
taxlaw-6404	125	27	.	.	PROPN
taxlaw-6404	125	28	13	13	NUM
taxlaw-6404	125	29	,	,	PUNCT
taxlaw-6404	125	30	2017	2017	NUM
taxlaw-6404	125	31	)	)	PUNCT
taxlaw-6404	125	32	,	,	PUNCT
taxlaw-6404	125	33	https://www.carbontracker.org/reports/no-country-for-coal-gen-below-2cand-regulatory-risk-for-us-coal-power-owners/	https://www.carbontracker.org/reports/no-country-for-coal-gen-below-2cand-regulatory-risk-for-us-coal-power-owners/	VERB
taxlaw-6404	126	1	[	[	X
taxlaw-6404	127	1	https://perma.cc/bvc8-cuu7	https://perma.cc/bvc8-cuu7	X
taxlaw-6404	127	2	]	]	X
taxlaw-6404	127	3	;	;	PUNCT
taxlaw-6404	127	4	carbon	carbon	NOUN
taxlaw-6404	127	5	tracker	tracker	NOUN
taxlaw-6404	127	6	initiative	initiative	NOUN
taxlaw-6404	127	7	,	,	PUNCT
taxlaw-6404	127	8	unburnable	unburnable	ADJ
taxlaw-6404	127	9	carbon	carbon	NOUN
taxlaw-6404	127	10	2013	2013	NUM
taxlaw-6404	127	11	:	:	PUNCT
taxlaw-6404	127	12	wasted	waste	VERB
taxlaw-6404	127	13	capital	capital	NOUN
taxlaw-6404	127	14	and	and	CCONJ
taxlaw-6404	127	15	stranded	strand	VERB
taxlaw-6404	127	16	assets	asset	NOUN
taxlaw-6404	127	17	(	(	PUNCT
taxlaw-6404	127	18	apr	apr	PROPN
taxlaw-6404	127	19	.	.	PROPN
taxlaw-6404	127	20	19	19	NUM
taxlaw-6404	127	21	,	,	PUNCT
taxlaw-6404	127	22	2013	2013	NUM
taxlaw-6404	127	23	)	)	PUNCT
taxlaw-6404	127	24	,	,	PUNCT
taxlaw-6404	127	25	https://www.carbontracker.org/reports/unburnable-carbon-wasted-capital-and-stranded-assets/	https://www.carbontracker.org/reports/unburnable-carbon-wasted-capital-and-stranded-assets/	NOUN
taxlaw-6404	128	1	[	[	X
taxlaw-6404	128	2	https://perma.cc/a7eh-zyym	https://perma.cc/a7eh-zyym	X
taxlaw-6404	128	3	]	]	X
taxlaw-6404	128	4	.	.	PUNCT
taxlaw-6404	129	1	20	20	NUM
taxlaw-6404	129	2	see	see	VERB
taxlaw-6404	129	3	,	,	PUNCT
taxlaw-6404	129	4	e.g.	e.g.	ADV
taxlaw-6404	129	5	,	,	PUNCT
taxlaw-6404	129	6	how	how	SCONJ
taxlaw-6404	129	7	to	to	PART
taxlaw-6404	129	8	deal	deal	VERB
taxlaw-6404	129	9	with	with	ADP
taxlaw-6404	129	10	worries	worry	NOUN
taxlaw-6404	129	11	about	about	ADP
taxlaw-6404	129	12	stranded	strand	VERB
taxlaw-6404	129	13	assets	asset	NOUN
taxlaw-6404	129	14	,	,	PUNCT
taxlaw-6404	129	15	economist	economist	NOUN
taxlaw-6404	129	16	(	(	PUNCT
taxlaw-6404	129	17	nov	nov	PROPN
taxlaw-6404	129	18	24	24	NUM
taxlaw-6404	129	19	,	,	PUNCT
taxlaw-6404	129	20	2016	2016	NUM
taxlaw-6404	129	21	)	)	PUNCT
taxlaw-6404	129	22	,	,	PUNCT
taxlaw-6404	129	23	https://www.economist.com/special-report/2016/11/24/how-to-deal-with-worries-about-stranded-assets	https://www.economist.com/special-report/2016/11/24/how-to-deal-with-worries-about-stranded-asset	NOUN
taxlaw-6404	130	1	[	[	X
taxlaw-6404	130	2	perma.cc/ky8s-8ccn	perma.cc/ky8s-8ccn	NOUN
taxlaw-6404	130	3	]	]	X
taxlaw-6404	130	4	;	;	PUNCT
taxlaw-6404	130	5	ambrose	ambrose	PROPN
taxlaw-6404	130	6	evans	evans	PROPN
taxlaw-6404	130	7	-	-	PUNCT
taxlaw-6404	130	8	pritchard	pritchard	PROPN
taxlaw-6404	130	9	,	,	PUNCT
taxlaw-6404	130	10	oil	oil	NOUN
taxlaw-6404	130	11	industry	industry	NOUN
taxlaw-6404	130	12	risks	risk	VERB
taxlaw-6404	130	13	trillions	trillion	NOUN
taxlaw-6404	130	14	of	of	ADP
taxlaw-6404	130	15	“	"	PUNCT
taxlaw-6404	130	16	stranded	strand	VERB
taxlaw-6404	130	17	assets	asset	NOUN
taxlaw-6404	130	18	on	on	ADP
taxlaw-6404	130	19	us	us	PROPN
taxlaw-6404	130	20	-	-	PUNCT
taxlaw-6404	130	21	china	china	PROPN
taxlaw-6404	130	22	climate	climate	NOUN
taxlaw-6404	130	23	deal	deal	NOUN
taxlaw-6404	130	24	,	,	PUNCT
taxlaw-6404	130	25	telegraph	telegraph	NOUN
taxlaw-6404	130	26	(	(	PUNCT
taxlaw-6404	130	27	nov	nov	PROPN
taxlaw-6404	130	28	.	.	PROPN
taxlaw-6404	130	29	19	19	NUM
taxlaw-6404	130	30	,	,	PUNCT
taxlaw-6404	130	31	2014	2014	NUM
taxlaw-6404	130	32	)	)	PUNCT
taxlaw-6404	130	33	,	,	PUNCT
taxlaw-6404	130	34	https://www.telegraph.co.uk/finance/newsbysector/energy/oilandgas/11242193/oil-industry-risks-trillions-ofstranded-assets-on-us-china-climate-deal.html	https://www.telegraph.co.uk/finance/newsbysector/energy/oilandgas/11242193/oil-industry-risks-trillions-ofstranded-assets-on-us-china-climate-deal.html	NOUN
taxlaw-6404	131	1	[	[	X
taxlaw-6404	131	2	https://perma.cc/b6tt-75t8	https://perma.cc/b6tt-75t8	X
taxlaw-6404	131	3	]	]	X
taxlaw-6404	131	4	;	;	PUNCT
taxlaw-6404	131	5	alex	alex	PROPN
taxlaw-6404	131	6	morales	morales	PROPN
taxlaw-6404	131	7	,	,	PUNCT
taxlaw-6404	131	8	“	"	PUNCT
taxlaw-6404	131	9	stranded	strand	VERB
taxlaw-6404	131	10	assets	asset	NOUN
taxlaw-6404	131	11	”	"	PUNCT
taxlaw-6404	131	12	:	:	PUNCT
taxlaw-6404	131	13	will	will	AUX
taxlaw-6404	131	14	efforts	effort	NOUN
taxlaw-6404	131	15	to	to	PART
taxlaw-6404	131	16	counter	counter	VERB
taxlaw-6404	131	17	warming	warming	NOUN
taxlaw-6404	131	18	render	render	VERB
taxlaw-6404	131	19	energy	energy	NOUN
taxlaw-6404	131	20	reserves	reserve	NOUN
taxlaw-6404	131	21	worthless	worthless	ADJ
taxlaw-6404	131	22	?	?	PUNCT
taxlaw-6404	131	23	,	,	PUNCT
taxlaw-6404	131	24	wash	wash	NOUN
taxlaw-6404	131	25	.	.	PUNCT
taxlaw-6404	132	1	post	post	NOUN
taxlaw-6404	132	2	(	(	PUNCT
taxlaw-6404	132	3	dec	dec	PROPN
taxlaw-6404	132	4	.	.	PROPN
taxlaw-6404	132	5	5	5	NUM
taxlaw-6404	132	6	,	,	PUNCT
taxlaw-6404	132	7	2014	2014	NUM
taxlaw-6404	132	8	)	)	PUNCT
taxlaw-6404	132	9	,	,	PUNCT
taxlaw-6404	132	10	https://www.washingtonpost.com/business/stranded-assets-will-efforts-to-counter-warming-render-energy-reservesworthless/2014/12/05/ecbc73a6-7a45-11e4-9a27-6fdbc612bff8_story.html	https://www.washingtonpost.com/business/stranded-assets-will-efforts-to-counter-warming-render-energy-reservesworthless/2014/12/05/ecbc73a6-7a45-11e4-9a27-6fdbc612bff8_story.html	X
taxlaw-6404	133	1	[	[	X
taxlaw-6404	133	2	https://perma.cc/pl38-x54a	https://perma.cc/pl38-x54a	X
taxlaw-6404	133	3	]	]	PUNCT
taxlaw-6404	133	4	.	.	PUNCT
taxlaw-6404	134	1	21	21	NUM
taxlaw-6404	134	2	see	see	VERB
taxlaw-6404	134	3	,	,	PUNCT
taxlaw-6404	134	4	e.g.	e.g.	ADV
taxlaw-6404	134	5	,	,	PUNCT
taxlaw-6404	134	6	organization	organization	NOUN
taxlaw-6404	134	7	for	for	ADP
taxlaw-6404	134	8	economic	economic	ADJ
taxlaw-6404	134	9	co	co	NOUN
taxlaw-6404	134	10	-	-	NOUN
taxlaw-6404	134	11	operation	operation	NOUN
taxlaw-6404	134	12	and	and	CCONJ
taxlaw-6404	134	13	development	development	NOUN
taxlaw-6404	134	14	and	and	CCONJ
taxlaw-6404	134	15	food	food	NOUN
taxlaw-6404	134	16	and	and	CCONJ
taxlaw-6404	134	17	agriculture	agriculture	NOUN
taxlaw-6404	134	18	organization	organization	NOUN
taxlaw-6404	134	19	of	of	ADP
taxlaw-6404	134	20	the	the	DET
taxlaw-6404	134	21	united	united	PROPN
taxlaw-6404	134	22	nations	nations	PROPN
taxlaw-6404	134	23	,	,	PUNCT
taxlaw-6404	134	24	agriculture	agriculture	NOUN
taxlaw-6404	134	25	outlook	outlook	NOUN
taxlaw-6404	134	26	(	(	PUNCT
taxlaw-6404	134	27	2012	2012	NUM
taxlaw-6404	134	28	)	)	PUNCT
taxlaw-6404	134	29	;	;	PUNCT
taxlaw-6404	134	30	united	united	PROPN
taxlaw-6404	134	31	nations	nations	PROPN
taxlaw-6404	134	32	environment	environment	PROPN
taxlaw-6404	134	33	programme	programme	PROPN
taxlaw-6404	134	34	,	,	PUNCT
taxlaw-6404	134	35	geo-5	geo-5	X
taxlaw-6404	134	36	environment	environment	NOUN
taxlaw-6404	134	37	for	for	ADP
taxlaw-6404	134	38	the	the	DET
taxlaw-6404	134	39	future	future	NOUN
taxlaw-6404	134	40	we	we	PRON
taxlaw-6404	134	41	want	want	VERB
taxlaw-6404	134	42	(	(	PUNCT
taxlaw-6404	134	43	2012	2012	NUM
taxlaw-6404	134	44	)	)	PUNCT
taxlaw-6404	134	45	.	.	PUNCT
taxlaw-6404	135	1	22	22	NUM
taxlaw-6404	135	2	see	see	VERB
taxlaw-6404	135	3	,	,	PUNCT
taxlaw-6404	135	4	e.g.	e.g.	ADV
taxlaw-6404	135	5	,	,	PUNCT
taxlaw-6404	135	6	oxford	oxford	PROPN
taxlaw-6404	135	7	sustainable	sustainable	ADJ
taxlaw-6404	135	8	finance	finance	NOUN
taxlaw-6404	135	9	programme	programme	NOUN
taxlaw-6404	135	10	,	,	PUNCT
taxlaw-6404	135	11	smith	smith	PROPN
taxlaw-6404	135	12	school	school	NOUN
taxlaw-6404	135	13	of	of	ADP
taxlaw-6404	135	14	enterprise	enterprise	NOUN
taxlaw-6404	135	15	and	and	CCONJ
taxlaw-6404	135	16	the	the	DET
taxlaw-6404	135	17	environment	environment	NOUN
taxlaw-6404	135	18	,	,	PUNCT
taxlaw-6404	135	19	oxford	oxford	PROPN
taxlaw-6404	135	20	university	university	PROPN
taxlaw-6404	135	21	(	(	PUNCT
taxlaw-6404	135	22	april	april	PROPN
taxlaw-6404	135	23	6	6	NUM
taxlaw-6404	135	24	-	-	SYM
taxlaw-6404	135	25	7	7	NUM
taxlaw-6404	135	26	,	,	PUNCT
taxlaw-6404	135	27	2017	2017	NUM
taxlaw-6404	135	28	)	)	PUNCT
taxlaw-6404	135	29	,	,	PUNCT
taxlaw-6404	135	30	https://www.smithschool.ox.ac.uk/research/sustainable-finance/forums.html	https://www.smithschool.ox.ac.uk/research/sustainable-finance/forums.html	PUNCT
taxlaw-6404	135	31	[	[	X
taxlaw-6404	135	32	perma.cc/bmg2-529v	perma.cc/bmg2-529v	X
taxlaw-6404	135	33	]	]	X
taxlaw-6404	135	34	(	(	PUNCT
taxlaw-6404	135	35	“	"	PUNCT
taxlaw-6404	135	36	6th	6th	ADJ
taxlaw-6404	135	37	stranded	stranded	ADJ
taxlaw-6404	135	38	assets	asset	NOUN
taxlaw-6404	135	39	forum	forum	NOUN
taxlaw-6404	135	40	:	:	PUNCT
taxlaw-6404	135	41	from	from	ADP
taxlaw-6404	135	42	disclosure	disclosure	NOUN
taxlaw-6404	135	43	to	to	ADP
taxlaw-6404	135	44	data	datum	NOUN
taxlaw-6404	135	45	towards	towards	ADP
taxlaw-6404	135	46	a	a	DET
taxlaw-6404	135	47	new	new	ADJ
taxlaw-6404	135	48	consensus	consensus	NOUN
taxlaw-6404	135	49	for	for	ADP
taxlaw-6404	135	50	the	the	DET
taxlaw-6404	135	51	future	future	NOUN
taxlaw-6404	135	52	of	of	ADP
taxlaw-6404	135	53	measuring	measure	VERB
taxlaw-6404	135	54	environmental	environmental	ADJ
taxlaw-6404	135	55	risk	risk	NOUN
taxlaw-6404	135	56	and	and	CCONJ
taxlaw-6404	135	57	opportunity	opportunity	NOUN
taxlaw-6404	135	58	”	"	PUNCT
taxlaw-6404	135	59	)	)	PUNCT
taxlaw-6404	135	60	.	.	PUNCT
taxlaw-6404	136	1	23	23	NUM
taxlaw-6404	136	2	see	see	VERB
taxlaw-6404	136	3	,	,	PUNCT
taxlaw-6404	136	4	e.g.	e.g.	ADV
taxlaw-6404	136	5	,	,	PUNCT
taxlaw-6404	136	6	dmitry	dmitry	PROPN
taxlaw-6404	136	7	zhdannikov	zhdannikov	PROPN
taxlaw-6404	136	8	,	,	PUNCT
taxlaw-6404	136	9	shell	shell	NOUN
taxlaw-6404	136	10	sees	see	VERB
taxlaw-6404	136	11	no	no	DET
taxlaw-6404	136	12	risk	risk	NOUN
taxlaw-6404	136	13	of	of	ADP
taxlaw-6404	136	14	‘	'	PUNCT
taxlaw-6404	136	15	stranded	strand	VERB
taxlaw-6404	136	16	assets	asset	NOUN
taxlaw-6404	136	17	’	'	PUNCT
taxlaw-6404	136	18	as	as	SCONJ
taxlaw-6404	136	19	reserves	reserve	NOUN
taxlaw-6404	136	20	life	life	NOUN
taxlaw-6404	136	21	shrinks	shrink	VERB
taxlaw-6404	136	22	,	,	PUNCT
taxlaw-6404	136	23	reuters	reuter	NOUN
taxlaw-6404	136	24	(	(	PUNCT
taxlaw-6404	136	25	apr	apr	PROPN
taxlaw-6404	136	26	.	.	PROPN
taxlaw-6404	136	27	12	12	NUM
taxlaw-6404	136	28	,	,	PUNCT
taxlaw-6404	136	29	2018	2018	NUM
taxlaw-6404	136	30	)	)	PUNCT
taxlaw-6404	136	31	,	,	PUNCT
taxlaw-6404	136	32	https://www.reuters.com/article/us-shell-emissions-iduskbn1hj1fp	https://www.reuters.com/article/us-shell-emissions-iduskbn1hj1fp	X
taxlaw-6404	136	33	[	[	X
taxlaw-6404	136	34	perma.cc/v9qh-cdnd	perma.cc/v9qh-cdnd	PROPN
taxlaw-6404	136	35	]	]	PUNCT
taxlaw-6404	136	36	.	.	PUNCT
taxlaw-6404	137	1	24	24	NUM
taxlaw-6404	137	2	see	see	VERB
taxlaw-6404	137	3	,	,	PUNCT
taxlaw-6404	137	4	e.g.	e.g.	ADV
taxlaw-6404	137	5	,	,	PUNCT
taxlaw-6404	137	6	peter	peter	PROPN
taxlaw-6404	137	7	cripps	cripps	PROPN
taxlaw-6404	137	8	,	,	PUNCT
taxlaw-6404	137	9	blackrock	blackrock	NOUN
taxlaw-6404	137	10	warns	warn	VERB
taxlaw-6404	137	11	on	on	ADP
taxlaw-6404	137	12	stranded	strand	VERB
taxlaw-6404	137	13	assets	asset	NOUN
taxlaw-6404	137	14	,	,	PUNCT
taxlaw-6404	137	15	envtl	envtl	NOUN
taxlaw-6404	137	16	.	.	PUNCT
taxlaw-6404	138	1	fin	fin	NOUN
taxlaw-6404	138	2	.	.	PUNCT
taxlaw-6404	139	1	(	(	PUNCT
taxlaw-6404	139	2	nov	nov	PROPN
taxlaw-6404	139	3	.	.	PROPN
taxlaw-6404	139	4	4	4	NUM
taxlaw-6404	139	5	,	,	PUNCT
taxlaw-6404	139	6	2015	2015	NUM
taxlaw-6404	139	7	)	)	PUNCT
taxlaw-6404	139	8	,	,	PUNCT
taxlaw-6404	140	1	https://www.environmental-finance.com/content/news/blackrock-warns-on-stranded-assets.html	https://www.environmental-finance.com/content/news/blackrock-warns-on-stranded-assets.html	PROPN
taxlaw-6404	141	1	[	[	X
taxlaw-6404	141	2	https://perma.cc/9rmm-zget	https://perma.cc/9rmm-zget	X
taxlaw-6404	141	3	]	]	X
taxlaw-6404	141	4	;	;	PUNCT
taxlaw-6404	141	5	blackrock	blackrock	NOUN
taxlaw-6404	141	6	,	,	PUNCT
taxlaw-6404	141	7	global	global	ADJ
taxlaw-6404	141	8	insights	insight	NOUN
taxlaw-6404	141	9	,	,	PUNCT
taxlaw-6404	141	10	adapting	adapt	VERB
taxlaw-6404	141	11	portfolios	portfolio	NOUN
taxlaw-6404	141	12	to	to	PART
taxlaw-6404	141	13	climate	climate	VERB
taxlaw-6404	141	14	change	change	NOUN
taxlaw-6404	141	15	implications	implication	NOUN
taxlaw-6404	141	16	and	and	CCONJ
taxlaw-6404	141	17	strategies	strategy	NOUN
taxlaw-6404	141	18	for	for	ADP
taxlaw-6404	141	19	all	all	DET
taxlaw-6404	141	20	investors	investor	NOUN
taxlaw-6404	141	21	(	(	PUNCT
taxlaw-6404	141	22	sept	sept	PROPN
taxlaw-6404	141	23	.	.	PROPN
taxlaw-6404	141	24	2016	2016	NUM
taxlaw-6404	141	25	)	)	PUNCT
taxlaw-6404	141	26	,	,	PUNCT
taxlaw-6404	141	27	https://www.blackrock.com/us/individual/literature/whitepaper/bii-climate-change-2016-us.pdf	https://www.blackrock.com/us/individual/literature/whitepaper/bii-climate-change-2016-us.pdf	X
taxlaw-6404	142	1	[	[	X
taxlaw-6404	142	2	perma.cc/h8ang84s	perma.cc/h8ang84s	NOUN
taxlaw-6404	142	3	]	]	PUNCT
taxlaw-6404	142	4	.	.	PUNCT
taxlaw-6404	143	1	25	25	NUM
taxlaw-6404	143	2	see	see	VERB
taxlaw-6404	143	3	,	,	PUNCT
taxlaw-6404	143	4	e.g.	e.g.	ADV
taxlaw-6404	143	5	,	,	PUNCT
taxlaw-6404	143	6	hsbc	hsbc	PROPN
taxlaw-6404	143	7	,	,	PUNCT
taxlaw-6404	143	8	oil	oil	NOUN
taxlaw-6404	143	9	and	and	CCONJ
taxlaw-6404	143	10	carbon	carbon	NOUN
taxlaw-6404	143	11	revisited	revisit	VERB
taxlaw-6404	143	12	(	(	PUNCT
taxlaw-6404	143	13	2013	2013	NUM
taxlaw-6404	143	14	)	)	PUNCT
taxlaw-6404	143	15	,	,	PUNCT
taxlaw-6404	143	16	https://www.longfinance.net/documents/1133/hsbc_oilcarbon_2013.pdf	https://www.longfinance.net/documents/1133/hsbc_oilcarbon_2013.pdf	PROPN
taxlaw-6404	144	1	[	[	X
taxlaw-6404	144	2	perma.cc/s8ax-7m4n	perma.cc/s8ax-7m4n	X
taxlaw-6404	144	3	]	]	PUNCT
taxlaw-6404	144	4	;	;	PUNCT
taxlaw-6404	144	5	megan	megan	PROPN
taxlaw-6404	144	6	bowman	bowman	PROPN
taxlaw-6404	144	7	,	,	PUNCT
taxlaw-6404	144	8	the	the	DET
taxlaw-6404	144	9	role	role	NOUN
taxlaw-6404	144	10	of	of	ADP
taxlaw-6404	144	11	the	the	DET
taxlaw-6404	144	12	banking	banking	NOUN
taxlaw-6404	144	13	industry	industry	NOUN
taxlaw-6404	144	14	in	in	ADP
taxlaw-6404	144	15	facilitating	facilitate	VERB
taxlaw-6404	144	16	climate	climate	NOUN
taxlaw-6404	144	17	change	change	NOUN
taxlaw-6404	144	18	mitigation	mitigation	NOUN
taxlaw-6404	144	19	and	and	CCONJ
taxlaw-6404	144	20	the	the	DET
taxlaw-6404	144	21	transition	transition	NOUN
taxlaw-6404	144	22	to	to	ADP
taxlaw-6404	144	23	a	a	DET
taxlaw-6404	144	24	low	low	ADJ
taxlaw-6404	144	25	-	-	PUNCT
taxlaw-6404	144	26	carbon	carbon	NOUN
taxlaw-6404	144	27	global	global	ADJ
taxlaw-6404	144	28	economy	economy	NOUN
taxlaw-6404	144	29	,	,	PUNCT
taxlaw-6404	144	30	27	27	NUM
taxlaw-6404	144	31	env't	env't	NOUN
taxlaw-6404	144	32	&	&	CCONJ
taxlaw-6404	144	33	planning	planning	PROPN
taxlaw-6404	144	34	l.j	l.j	PROPN
taxlaw-6404	144	35	.	.	PROPN
taxlaw-6404	144	36	448	448	NUM
taxlaw-6404	144	37	(	(	PUNCT
taxlaw-6404	144	38	2010	2010	NUM
taxlaw-6404	144	39	)	)	PUNCT
taxlaw-6404	144	40	.	.	PUNCT
taxlaw-6404	145	1	26	26	NUM
taxlaw-6404	145	2	see	see	VERB
taxlaw-6404	145	3	,	,	PUNCT
taxlaw-6404	145	4	e.g.	e.g.	ADV
taxlaw-6404	145	5	,	,	PUNCT
taxlaw-6404	145	6	ratings	rating	NOUN
taxlaw-6404	145	7	direct	direct	ADJ
taxlaw-6404	145	8	,	,	PUNCT
taxlaw-6404	145	9	standard	standard	PROPN
taxlaw-6404	145	10	&	&	CCONJ
taxlaw-6404	145	11	poor	poor	PROPN
taxlaw-6404	145	12	’s	’s	PART
taxlaw-6404	145	13	financial	financial	ADJ
taxlaw-6404	145	14	services	service	NOUN
taxlaw-6404	145	15	,	,	PUNCT
taxlaw-6404	145	16	what	what	PRON
taxlaw-6404	145	17	a	a	DET
taxlaw-6404	145	18	carbon	carbon	NOUN
taxlaw-6404	145	19	-	-	PUNCT
taxlaw-6404	145	20	constrained	constrain	VERB
taxlaw-6404	145	21	future	future	NOUN
taxlaw-6404	145	22	could	could	AUX
taxlaw-6404	145	23	mean	mean	VERB
taxlaw-6404	145	24	for	for	ADP
taxlaw-6404	145	25	oil	oil	NOUN
taxlaw-6404	145	26	companies	company	NOUN
taxlaw-6404	145	27	’	'	PUNCT
taxlaw-6404	145	28	creditworthiness	creditworthiness	NOUN
taxlaw-6404	145	29	(	(	PUNCT
taxlaw-6404	145	30	2013	2013	NUM
taxlaw-6404	145	31	)	)	PUNCT
taxlaw-6404	145	32	,	,	PUNCT
taxlaw-6404	146	1	https://www.carbontracker.org/reports/bonds-2014/	https://www.carbontracker.org/reports/bonds-2014/	NOUN
taxlaw-6404	146	2	[	[	X
taxlaw-6404	146	3	perma.cc/2naz-c8f5	perma.cc/2naz-c8f5	NOUN
taxlaw-6404	146	4	]	]	X
taxlaw-6404	146	5	.	.	PUNCT
taxlaw-6404	147	1	27	27	NUM
taxlaw-6404	147	2	see	see	VERB
taxlaw-6404	147	3	,	,	PUNCT
taxlaw-6404	147	4	e.g.	e.g.	ADV
taxlaw-6404	147	5	,	,	PUNCT
taxlaw-6404	147	6	ernst	ernst	PROPN
taxlaw-6404	147	7	&	&	CCONJ
taxlaw-6404	147	8	young	young	PROPN
taxlaw-6404	147	9	,	,	PUNCT
taxlaw-6404	147	10	australia	australia	PROPN
taxlaw-6404	147	11	,	,	PUNCT
taxlaw-6404	147	12	stranded	strand	VERB
taxlaw-6404	147	13	assets	asset	NOUN
taxlaw-6404	147	14	,	,	PUNCT
taxlaw-6404	147	15	from	from	ADP
taxlaw-6404	147	16	fact	fact	NOUN
taxlaw-6404	147	17	to	to	ADP
taxlaw-6404	147	18	fiction	fiction	NOUN
taxlaw-6404	147	19	,	,	PUNCT
taxlaw-6404	147	20	let	let	VERB
taxlaw-6404	147	21	’s	’s	ADJ
taxlaw-6404	147	22	talk	talk	NOUN
taxlaw-6404	147	23	sustainability	sustainability	NOUN
taxlaw-6404	147	24	,	,	PUNCT
taxlaw-6404	147	25	issue	issue	NOUN
taxlaw-6404	147	26	4	4	NUM
taxlaw-6404	147	27	(	(	PUNCT
taxlaw-6404	147	28	2015	2015	NUM
taxlaw-6404	147	29	)	)	PUNCT
taxlaw-6404	147	30	,	,	PUNCT
taxlaw-6404	147	31	https://www.slideshare.net/turloughguerin/ey-lets-talk-sustainability-issue-4	https://www.slideshare.net/turloughguerin/ey-lets-talk-sustainability-issue-4	PROPN
taxlaw-6404	148	1	[	[	X
taxlaw-6404	148	2	https://perma.cc/26gxbeez	https://perma.cc/26gxbeez	NOUN
taxlaw-6404	148	3	]	]	X
taxlaw-6404	148	4	.	.	PUNCT
taxlaw-6404	149	1	28	28	NUM
taxlaw-6404	149	2	see	see	VERB
taxlaw-6404	149	3	,	,	PUNCT
taxlaw-6404	149	4	e.g.	e.g.	ADV
taxlaw-6404	149	5	,	,	PUNCT
taxlaw-6404	149	6	lloyd	lloyd	PROPN
taxlaw-6404	149	7	’s	’s	X
taxlaw-6404	149	8	of	of	ADP
taxlaw-6404	149	9	london	london	PROPN
taxlaw-6404	149	10	,	,	PUNCT
taxlaw-6404	149	11	stranded	strand	VERB
taxlaw-6404	149	12	assets	asset	NOUN
taxlaw-6404	149	13	:	:	PUNCT
taxlaw-6404	149	14	the	the	DET
taxlaw-6404	149	15	transition	transition	NOUN
taxlaw-6404	149	16	to	to	ADP
taxlaw-6404	149	17	a	a	DET
taxlaw-6404	149	18	low	low	ADJ
taxlaw-6404	149	19	carbon	carbon	NOUN
taxlaw-6404	149	20	economy	economy	NOUN
taxlaw-6404	149	21	,	,	PUNCT
taxlaw-6404	149	22	overview	overview	NOUN
taxlaw-6404	149	23	for	for	ADP
taxlaw-6404	149	24	the	the	DET
taxlaw-6404	149	25	insurance	insurance	NOUN
taxlaw-6404	149	26	industry	industry	NOUN
taxlaw-6404	149	27	,	,	PUNCT
taxlaw-6404	149	28	emerging	emerge	VERB
taxlaw-6404	149	29	risk	risk	NOUN
taxlaw-6404	149	30	report	report	NOUN
taxlaw-6404	149	31	(	(	PUNCT
taxlaw-6404	149	32	2017	2017	NUM
taxlaw-6404	149	33	)	)	PUNCT
taxlaw-6404	149	34	,	,	PUNCT
taxlaw-6404	149	35	https://www.lloyds.com/~/media/files/news-andinsight/risk-insight/2017/stranded-assets.pdf	https://www.lloyds.com/~/media/files/news-andinsight/risk-insight/2017/stranded-assets.pdf	PROPN
taxlaw-6404	149	36	[	[	X
taxlaw-6404	149	37	perma.cc/c8hr-dk86	perma.cc/c8hr-dk86	NUM
taxlaw-6404	149	38	]	]	PUNCT
taxlaw-6404	149	39	;	;	PUNCT
taxlaw-6404	149	40	matthew	matthew	PROPN
taxlaw-6404	149	41	e.	e.	PROPN
taxlaw-6404	149	42	kahn	kahn	PROPN
taxlaw-6404	149	43	,	,	PUNCT
taxlaw-6404	149	44	et	et	PROPN
taxlaw-6404	149	45	al	al	PROPN
taxlaw-6404	149	46	.	.	PROPN
taxlaw-6404	149	47	,	,	PUNCT
taxlaw-6404	149	48	how	how	SCONJ
taxlaw-6404	149	49	the	the	DET
taxlaw-6404	149	50	insurance	insurance	NOUN
taxlaw-6404	149	51	2019	2019	NUM
taxlaw-6404	149	52	]	]	PUNCT
taxlaw-6404	149	53	stranded	strand	VERB
taxlaw-6404	149	54	assets	asset	NOUN
taxlaw-6404	149	55	and	and	CCONJ
taxlaw-6404	149	56	efficient	efficient	ADJ
taxlaw-6404	149	57	pricing	pricing	NOUN
taxlaw-6404	149	58	for	for	ADP
taxlaw-6404	149	59	regulated	regulated	ADJ
taxlaw-6404	149	60	utilities	utility	NOUN
taxlaw-6404	149	61	:	:	PUNCT
taxlaw-6404	149	62	a	a	DET
taxlaw-6404	149	63	federal	federal	ADJ
taxlaw-6404	149	64	tax	tax	NOUN
taxlaw-6404	149	65	solution	solution	NOUN
taxlaw-6404	149	66	7	7	NUM
taxlaw-6404	149	67	that	that	SCONJ
taxlaw-6404	149	68	$	$	SYM
taxlaw-6404	149	69	20	20	NUM
taxlaw-6404	149	70	trillion	trillion	NUM
taxlaw-6404	149	71	in	in	ADP
taxlaw-6404	149	72	fossil	fossil	NOUN
taxlaw-6404	149	73	fuel	fuel	NOUN
taxlaw-6404	149	74	assets	asset	NOUN
taxlaw-6404	149	75	will	will	AUX
taxlaw-6404	149	76	be	be	AUX
taxlaw-6404	149	77	stranded	strand	VERB
taxlaw-6404	149	78	if	if	SCONJ
taxlaw-6404	149	79	greenhouse	greenhouse	NOUN
taxlaw-6404	149	80	gas	gas	NOUN
taxlaw-6404	149	81	emissions	emission	NOUN
taxlaw-6404	149	82	are	be	AUX
taxlaw-6404	149	83	regulated	regulate	VERB
taxlaw-6404	149	84	and	and	CCONJ
taxlaw-6404	149	85	they	they	PRON
taxlaw-6404	149	86	have	have	AUX
taxlaw-6404	149	87	begun	begin	VERB
taxlaw-6404	149	88	to	to	PART
taxlaw-6404	149	89	discuss	discuss	VERB
taxlaw-6404	149	90	what	what	PRON
taxlaw-6404	149	91	might	might	AUX
taxlaw-6404	149	92	be	be	AUX
taxlaw-6404	149	93	an	an	DET
taxlaw-6404	149	94	appropriate	appropriate	ADJ
taxlaw-6404	149	95	response	response	NOUN
taxlaw-6404	149	96	.	.	PUNCT
taxlaw-6404	150	1	regulating	regulate	VERB
taxlaw-6404	150	2	greenhouse	greenhouse	NOUN
taxlaw-6404	150	3	gas	gas	NOUN
taxlaw-6404	150	4	emissions	emission	NOUN
taxlaw-6404	150	5	will	will	AUX
taxlaw-6404	150	6	generate	generate	VERB
taxlaw-6404	150	7	a	a	DET
taxlaw-6404	150	8	variety	variety	NOUN
taxlaw-6404	150	9	of	of	ADP
taxlaw-6404	150	10	distributional	distributional	ADJ
taxlaw-6404	150	11	impacts	impact	NOUN
taxlaw-6404	150	12	.	.	PUNCT
taxlaw-6404	151	1	in	in	ADP
taxlaw-6404	151	2	1989	1989	NUM
taxlaw-6404	151	3	,	,	PUNCT
taxlaw-6404	151	4	academics	academic	NOUN
taxlaw-6404	151	5	florentin	florentin	PROPN
taxlaw-6404	151	6	krause	krause	PROPN
taxlaw-6404	151	7	,	,	PUNCT
taxlaw-6404	151	8	wilfrid	wilfrid	PROPN
taxlaw-6404	151	9	bach	bach	PROPN
taxlaw-6404	151	10	,	,	PUNCT
taxlaw-6404	151	11	and	and	CCONJ
taxlaw-6404	151	12	jon	jon	PROPN
taxlaw-6404	151	13	koomey	koomey	PROPN
taxlaw-6404	151	14	recognized	recognize	VERB
taxlaw-6404	151	15	that	that	SCONJ
taxlaw-6404	151	16	climate	climate	NOUN
taxlaw-6404	151	17	stabilization	stabilization	NOUN
taxlaw-6404	151	18	would	would	AUX
taxlaw-6404	151	19	require	require	VERB
taxlaw-6404	151	20	limits	limit	NOUN
taxlaw-6404	151	21	on	on	ADP
taxlaw-6404	151	22	fossil	fossil	NOUN
taxlaw-6404	151	23	fuel	fuel	NOUN
taxlaw-6404	151	24	combustion	combustion	NOUN
taxlaw-6404	151	25	,	,	PUNCT
taxlaw-6404	151	26	and	and	CCONJ
taxlaw-6404	151	27	that	that	SCONJ
taxlaw-6404	151	28	this	this	PRON
taxlaw-6404	151	29	would	would	AUX
taxlaw-6404	151	30	render	render	VERB
taxlaw-6404	151	31	fossil	fossil	NOUN
taxlaw-6404	151	32	fuelbased	fuelbase	VERB
taxlaw-6404	151	33	infrastructure	infrastructure	NOUN
taxlaw-6404	151	34	obsolete	obsolete	ADJ
taxlaw-6404	151	35	and	and	CCONJ
taxlaw-6404	151	36	impact	impact	VERB
taxlaw-6404	151	37	the	the	DET
taxlaw-6404	151	38	financial	financial	ADJ
taxlaw-6404	151	39	markets.29	markets.29	NOUN
taxlaw-6404	151	40	they	they	PRON
taxlaw-6404	151	41	were	be	AUX
taxlaw-6404	151	42	among	among	ADP
taxlaw-6404	151	43	the	the	DET
taxlaw-6404	151	44	first	first	ADJ
taxlaw-6404	151	45	to	to	PART
taxlaw-6404	151	46	argue	argue	VERB
taxlaw-6404	151	47	that	that	SCONJ
taxlaw-6404	151	48	financial	financial	ADJ
taxlaw-6404	151	49	incentives	incentive	NOUN
taxlaw-6404	151	50	would	would	AUX
taxlaw-6404	151	51	likely	likely	ADV
taxlaw-6404	151	52	be	be	AUX
taxlaw-6404	151	53	necessary	necessary	ADJ
taxlaw-6404	151	54	to	to	PART
taxlaw-6404	151	55	make	make	VERB
taxlaw-6404	151	56	these	these	DET
taxlaw-6404	151	57	risks	risk	NOUN
taxlaw-6404	151	58	acceptable	acceptable	ADJ
taxlaw-6404	151	59	to	to	ADP
taxlaw-6404	151	60	investors.30	investors.30	PROPN
taxlaw-6404	151	61	given	give	VERB
taxlaw-6404	151	62	that	that	SCONJ
taxlaw-6404	151	63	energy	energy	NOUN
taxlaw-6404	151	64	incumbents	incumbent	NOUN
taxlaw-6404	151	65	have	have	AUX
taxlaw-6404	151	66	used	use	VERB
taxlaw-6404	151	67	stranded	strand	VERB
taxlaw-6404	151	68	asset	asset	NOUN
taxlaw-6404	151	69	claims	claim	NOUN
taxlaw-6404	151	70	to	to	PART
taxlaw-6404	151	71	stall	stall	VERB
taxlaw-6404	151	72	the	the	DET
taxlaw-6404	151	73	transition	transition	NOUN
taxlaw-6404	151	74	to	to	ADP
taxlaw-6404	151	75	cleaner	clean	ADJ
taxlaw-6404	151	76	,	,	PUNCT
taxlaw-6404	151	77	more	more	ADV
taxlaw-6404	151	78	efficient	efficient	ADJ
taxlaw-6404	151	79	systems	system	NOUN
taxlaw-6404	151	80	,	,	PUNCT
taxlaw-6404	151	81	the	the	DET
taxlaw-6404	151	82	decision	decision	NOUN
taxlaw-6404	151	83	to	to	PART
taxlaw-6404	151	84	allow	allow	VERB
taxlaw-6404	151	85	investors	investor	NOUN
taxlaw-6404	151	86	to	to	PART
taxlaw-6404	151	87	recover	recover	VERB
taxlaw-6404	151	88	their	their	PRON
taxlaw-6404	151	89	stranded	strand	VERB
taxlaw-6404	151	90	costs	cost	NOUN
taxlaw-6404	151	91	may	may	AUX
taxlaw-6404	151	92	be	be	AUX
taxlaw-6404	151	93	a	a	DET
taxlaw-6404	151	94	rational	rational	ADJ
taxlaw-6404	151	95	step	step	NOUN
taxlaw-6404	151	96	toward	toward	ADP
taxlaw-6404	151	97	effective	effective	ADJ
taxlaw-6404	151	98	climate	climate	NOUN
taxlaw-6404	151	99	change	change	NOUN
taxlaw-6404	151	100	policy	policy	NOUN
taxlaw-6404	151	101	.	.	PUNCT
taxlaw-6404	152	1	this	this	DET
taxlaw-6404	152	2	article	article	NOUN
taxlaw-6404	152	3	provides	provide	VERB
taxlaw-6404	152	4	a	a	DET
taxlaw-6404	152	5	low	low	ADJ
taxlaw-6404	152	6	-	-	PUNCT
taxlaw-6404	152	7	cost	cost	NOUN
taxlaw-6404	152	8	solution	solution	NOUN
taxlaw-6404	152	9	to	to	ADP
taxlaw-6404	152	10	one	one	NUM
taxlaw-6404	152	11	segment	segment	NOUN
taxlaw-6404	152	12	of	of	ADP
taxlaw-6404	152	13	the	the	DET
taxlaw-6404	152	14	technological	technological	ADJ
taxlaw-6404	152	15	-	-	PUNCT
taxlaw-6404	152	16	industrial	industrial	ADJ
taxlaw-6404	152	17	complex	complex	NOUN
taxlaw-6404	152	18	maintaining	maintain	VERB
taxlaw-6404	152	19	carbon	carbon	NOUN
taxlaw-6404	152	20	lock	lock	NOUN
taxlaw-6404	152	21	-	-	PUNCT
taxlaw-6404	152	22	in	in	NOUN
taxlaw-6404	152	23	.	.	PUNCT
taxlaw-6404	152	24	31	31	NUM
taxlaw-6404	152	25	by	by	ADP
taxlaw-6404	152	26	modifying	modify	VERB
taxlaw-6404	152	27	the	the	DET
taxlaw-6404	152	28	regulatory	regulatory	ADJ
taxlaw-6404	152	29	and	and	CCONJ
taxlaw-6404	152	30	tax	tax	NOUN
taxlaw-6404	152	31	rules	rule	NOUN
taxlaw-6404	152	32	to	to	PART
taxlaw-6404	152	33	change	change	VERB
taxlaw-6404	152	34	the	the	DET
taxlaw-6404	152	35	existing	exist	VERB
taxlaw-6404	152	36	incentive	incentive	NOUN
taxlaw-6404	152	37	structures	structure	NOUN
taxlaw-6404	152	38	,	,	PUNCT
taxlaw-6404	152	39	we	we	PRON
taxlaw-6404	152	40	can	can	AUX
taxlaw-6404	152	41	dismantle	dismantle	VERB
taxlaw-6404	152	42	the	the	DET
taxlaw-6404	152	43	hold	hold	NOUN
taxlaw-6404	152	44	that	that	SCONJ
taxlaw-6404	152	45	fossil	fossil	NOUN
taxlaw-6404	152	46	fuels	fuel	NOUN
taxlaw-6404	152	47	continue	continue	VERB
taxlaw-6404	152	48	to	to	PART
taxlaw-6404	152	49	exert	exert	VERB
taxlaw-6404	152	50	on	on	ADP
taxlaw-6404	152	51	the	the	DET
taxlaw-6404	152	52	u.s	u.s	PROPN
taxlaw-6404	152	53	.	.	PROPN
taxlaw-6404	152	54	economy	economy	NOUN
taxlaw-6404	152	55	.	.	PUNCT
taxlaw-6404	153	1	the	the	DET
taxlaw-6404	153	2	article	article	NOUN
taxlaw-6404	153	3	is	be	AUX
taxlaw-6404	153	4	organized	organize	VERB
taxlaw-6404	153	5	as	as	SCONJ
taxlaw-6404	153	6	follows	follow	VERB
taxlaw-6404	153	7	.	.	PUNCT
taxlaw-6404	154	1	part	part	PROPN
taxlaw-6404	154	2	ii	ii	PROPN
taxlaw-6404	154	3	first	first	ADV
taxlaw-6404	154	4	describes	describe	VERB
taxlaw-6404	154	5	the	the	DET
taxlaw-6404	154	6	economic	economic	ADJ
taxlaw-6404	154	7	context	context	NOUN
taxlaw-6404	154	8	that	that	PRON
taxlaw-6404	154	9	gave	give	VERB
taxlaw-6404	154	10	rise	rise	NOUN
taxlaw-6404	154	11	to	to	ADP
taxlaw-6404	154	12	regulation	regulation	NOUN
taxlaw-6404	154	13	of	of	ADP
taxlaw-6404	154	14	public	public	ADJ
taxlaw-6404	154	15	utilities	utility	NOUN
taxlaw-6404	154	16	.	.	PUNCT
taxlaw-6404	155	1	it	it	PRON
taxlaw-6404	155	2	then	then	ADV
taxlaw-6404	155	3	describes	describe	VERB
taxlaw-6404	155	4	the	the	DET
taxlaw-6404	155	5	ways	way	NOUN
taxlaw-6404	155	6	the	the	DET
taxlaw-6404	155	7	tax	tax	NOUN
taxlaw-6404	155	8	and	and	CCONJ
taxlaw-6404	155	9	regulatory	regulatory	ADJ
taxlaw-6404	155	10	rules	rule	NOUN
taxlaw-6404	155	11	combine	combine	VERB
taxlaw-6404	155	12	to	to	PART
taxlaw-6404	155	13	subsidize	subsidize	VERB
taxlaw-6404	155	14	fossil	fossil	NOUN
taxlaw-6404	155	15	-	-	PUNCT
taxlaw-6404	155	16	fuel	fuel	NOUN
taxlaw-6404	155	17	electricity	electricity	NOUN
taxlaw-6404	155	18	generation	generation	NOUN
taxlaw-6404	155	19	and	and	CCONJ
taxlaw-6404	155	20	to	to	PART
taxlaw-6404	155	21	deliver	deliver	VERB
taxlaw-6404	155	22	discounts	discount	NOUN
taxlaw-6404	155	23	to	to	ADP
taxlaw-6404	155	24	consumers	consumer	NOUN
taxlaw-6404	155	25	that	that	PRON
taxlaw-6404	155	26	encourage	encourage	VERB
taxlaw-6404	155	27	waste	waste	NOUN
taxlaw-6404	155	28	and	and	CCONJ
taxlaw-6404	155	29	increase	increase	VERB
taxlaw-6404	155	30	emissions	emission	NOUN
taxlaw-6404	155	31	,	,	PUNCT
taxlaw-6404	155	32	locking	lock	VERB
taxlaw-6404	155	33	the	the	DET
taxlaw-6404	155	34	economy	economy	NOUN
taxlaw-6404	155	35	into	into	ADP
taxlaw-6404	155	36	a	a	DET
taxlaw-6404	155	37	fossil	fossil	NOUN
taxlaw-6404	155	38	fuel	fuel	NOUN
taxlaw-6404	155	39	-	-	PUNCT
taxlaw-6404	155	40	based	base	VERB
taxlaw-6404	155	41	future	future	NOUN
taxlaw-6404	155	42	.	.	PUNCT
taxlaw-6404	156	1	part	part	NOUN
taxlaw-6404	156	2	iii	iii	NUM
taxlaw-6404	156	3	briefly	briefly	NOUN
taxlaw-6404	156	4	describes	describe	VERB
taxlaw-6404	156	5	the	the	DET
taxlaw-6404	156	6	history	history	NOUN
taxlaw-6404	156	7	of	of	ADP
taxlaw-6404	156	8	past	past	ADJ
taxlaw-6404	156	9	efforts	effort	NOUN
taxlaw-6404	156	10	to	to	PART
taxlaw-6404	156	11	recover	recover	VERB
taxlaw-6404	156	12	stranded	strand	VERB
taxlaw-6404	156	13	costs	cost	NOUN
taxlaw-6404	156	14	.	.	PUNCT
taxlaw-6404	157	1	it	it	PRON
taxlaw-6404	157	2	takes	take	VERB
taxlaw-6404	157	3	a	a	DET
taxlaw-6404	157	4	first	first	ADJ
taxlaw-6404	157	5	cut	cut	NOUN
taxlaw-6404	157	6	at	at	ADP
taxlaw-6404	157	7	quantifying	quantify	VERB
taxlaw-6404	157	8	the	the	DET
taxlaw-6404	157	9	extent	extent	NOUN
taxlaw-6404	157	10	of	of	ADP
taxlaw-6404	157	11	unrecovered	unrecovered	ADJ
taxlaw-6404	157	12	capital	capital	NOUN
taxlaw-6404	157	13	for	for	ADP
taxlaw-6404	157	14	the	the	DET
taxlaw-6404	157	15	fifteen	fifteen	NUM
taxlaw-6404	157	16	largest	large	ADJ
taxlaw-6404	157	17	public	public	ADJ
taxlaw-6404	157	18	utilities	utility	NOUN
taxlaw-6404	157	19	in	in	ADP
taxlaw-6404	157	20	the	the	DET
taxlaw-6404	157	21	united	united	PROPN
taxlaw-6404	157	22	states	states	PROPN
taxlaw-6404	157	23	and	and	CCONJ
taxlaw-6404	157	24	quantifies	quantifie	NOUN
taxlaw-6404	157	25	the	the	DET
taxlaw-6404	157	26	tax	tax	NOUN
taxlaw-6404	157	27	savings	saving	NOUN
taxlaw-6404	157	28	the	the	DET
taxlaw-6404	157	29	utilities	utility	NOUN
taxlaw-6404	157	30	enjoy	enjoy	VERB
taxlaw-6404	157	31	from	from	ADP
taxlaw-6404	157	32	accelerated	accelerate	VERB
taxlaw-6404	157	33	tax	tax	NOUN
taxlaw-6404	157	34	depreciation	depreciation	NOUN
taxlaw-6404	157	35	.	.	PUNCT
taxlaw-6404	158	1	it	it	PRON
taxlaw-6404	158	2	identifies	identify	VERB
taxlaw-6404	158	3	those	those	DET
taxlaw-6404	158	4	tax	tax	NOUN
taxlaw-6404	158	5	savings	saving	NOUN
taxlaw-6404	158	6	as	as	ADP
taxlaw-6404	158	7	an	an	DET
taxlaw-6404	158	8	insurance	insurance	NOUN
taxlaw-6404	158	9	pool	pool	NOUN
taxlaw-6404	158	10	from	from	ADP
taxlaw-6404	158	11	which	which	PRON
taxlaw-6404	158	12	investors	investor	NOUN
taxlaw-6404	158	13	may	may	AUX
taxlaw-6404	158	14	recover	recover	VERB
taxlaw-6404	158	15	their	their	PRON
taxlaw-6404	158	16	stranded	strand	VERB
taxlaw-6404	158	17	costs	cost	NOUN
taxlaw-6404	158	18	.	.	PUNCT
taxlaw-6404	159	1	it	it	PRON
taxlaw-6404	159	2	then	then	ADV
taxlaw-6404	159	3	proposes	propose	VERB
taxlaw-6404	159	4	a	a	DET
taxlaw-6404	159	5	small	small	ADJ
taxlaw-6404	159	6	change	change	NOUN
taxlaw-6404	159	7	to	to	ADP
taxlaw-6404	159	8	the	the	DET
taxlaw-6404	159	9	tax	tax	NOUN
taxlaw-6404	159	10	and	and	CCONJ
taxlaw-6404	159	11	regulatory	regulatory	ADJ
taxlaw-6404	159	12	rules	rule	NOUN
taxlaw-6404	159	13	that	that	PRON
taxlaw-6404	159	14	will	will	AUX
taxlaw-6404	159	15	alter	alter	VERB
taxlaw-6404	159	16	incentive	incentive	NOUN
taxlaw-6404	159	17	structures	structure	NOUN
taxlaw-6404	159	18	and	and	CCONJ
taxlaw-6404	159	19	address	address	VERB
taxlaw-6404	159	20	the	the	DET
taxlaw-6404	159	21	risk	risk	NOUN
taxlaw-6404	159	22	of	of	ADP
taxlaw-6404	159	23	stranded	strand	VERB
taxlaw-6404	159	24	assets	asset	NOUN
taxlaw-6404	159	25	at	at	ADP
taxlaw-6404	159	26	little	little	ADJ
taxlaw-6404	159	27	additional	additional	ADJ
taxlaw-6404	159	28	cost	cost	NOUN
taxlaw-6404	159	29	to	to	ADP
taxlaw-6404	159	30	consumers	consumer	NOUN
taxlaw-6404	159	31	or	or	CCONJ
taxlaw-6404	159	32	to	to	ADP
taxlaw-6404	159	33	the	the	DET
taxlaw-6404	159	34	u.s	u.s	PROPN
taxlaw-6404	159	35	.	.	PROPN
taxlaw-6404	159	36	taxpayer	taxpayer	PROPN
taxlaw-6404	159	37	.	.	PUNCT
taxlaw-6404	160	1	part	part	NOUN
taxlaw-6404	160	2	iv	iv	NUM
taxlaw-6404	160	3	concludes	conclude	VERB
taxlaw-6404	160	4	the	the	DET
taxlaw-6404	160	5	discussion	discussion	NOUN
taxlaw-6404	160	6	.	.	PUNCT
taxlaw-6404	161	1	industry	industry	NOUN
taxlaw-6404	161	2	can	can	AUX
taxlaw-6404	161	3	push	push	VERB
taxlaw-6404	161	4	us	we	PRON
taxlaw-6404	161	5	to	to	PART
taxlaw-6404	161	6	prepare	prepare	VERB
taxlaw-6404	161	7	for	for	ADP
taxlaw-6404	161	8	climate	climate	NOUN
taxlaw-6404	161	9	change	change	NOUN
taxlaw-6404	161	10	,	,	PUNCT
taxlaw-6404	161	11	harv	harv	NOUN
taxlaw-6404	161	12	.	.	PUNCT
taxlaw-6404	162	1	bus	bus	NOUN
taxlaw-6404	162	2	.	.	PUNCT
taxlaw-6404	163	1	rev	rev	PROPN
taxlaw-6404	163	2	.	.	PROPN
taxlaw-6404	164	1	(	(	PUNCT
taxlaw-6404	164	2	aug	aug	PROPN
taxlaw-6404	164	3	.	.	PROPN
taxlaw-6404	164	4	28	28	NUM
taxlaw-6404	164	5	,	,	PUNCT
taxlaw-6404	164	6	2017	2017	NUM
taxlaw-6404	164	7	)	)	PUNCT
taxlaw-6404	164	8	,	,	PUNCT
taxlaw-6404	164	9	https://hbr.org/2017/08/how-the-insurance-industry-can-push-us-to-prepare-for-climate-change	https://hbr.org/2017/08/how-the-insurance-industry-can-push-us-to-prepare-for-climate-change	PUNCT
taxlaw-6404	165	1	[	[	X
taxlaw-6404	165	2	perma.cc/m4srchdf	perma.cc/m4srchdf	X
taxlaw-6404	165	3	]	]	X
taxlaw-6404	165	4	;	;	PUNCT
taxlaw-6404	165	5	evan	evan	NOUN
taxlaw-6404	165	6	mills	mills	PROPN
taxlaw-6404	165	7	,	,	PUNCT
taxlaw-6404	165	8	et	et	PROPN
taxlaw-6404	165	9	al	al	PROPN
taxlaw-6404	165	10	.	.	PROPN
taxlaw-6404	165	11	,	,	PUNCT
taxlaw-6404	165	12	insurance	insurance	NOUN
taxlaw-6404	165	13	in	in	ADP
taxlaw-6404	165	14	a	a	DET
taxlaw-6404	165	15	climate	climate	NOUN
taxlaw-6404	165	16	of	of	ADP
taxlaw-6404	165	17	change	change	NOUN
taxlaw-6404	165	18	,	,	PUNCT
taxlaw-6404	165	19	309	309	NUM
taxlaw-6404	165	20	science	science	NOUN
taxlaw-6404	165	21	1040	1040	NUM
taxlaw-6404	165	22	(	(	PUNCT
taxlaw-6404	165	23	aug	aug	PROPN
taxlaw-6404	165	24	.	.	PROPN
taxlaw-6404	165	25	12	12	NUM
taxlaw-6404	165	26	,	,	PUNCT
taxlaw-6404	165	27	2005	2005	NUM
taxlaw-6404	165	28	)	)	PUNCT
taxlaw-6404	165	29	,	,	PUNCT
taxlaw-6404	165	30	doi:10.1126	doi:10.1126	NOUN
taxlaw-6404	165	31	/	/	SYM
taxlaw-6404	165	32	science.1112121	science.1112121	PROPN
taxlaw-6404	165	33	,	,	PUNCT
taxlaw-6404	165	34	https://science.sciencemag.org/content/309/5737/1040/tab-pdf	https://science.sciencemag.org/content/309/5737/1040/tab-pdf	X
taxlaw-6404	165	35	[	[	X
taxlaw-6404	165	36	perma.cc/n5uva6sc	perma.cc/n5uva6sc	X
taxlaw-6404	165	37	]	]	X
taxlaw-6404	165	38	.	.	PUNCT
taxlaw-6404	165	39	29	29	NUM
taxlaw-6404	165	40	florentin	florentin	PROPN
taxlaw-6404	165	41	krause	krause	PROPN
taxlaw-6404	165	42	,	,	PUNCT
taxlaw-6404	165	43	wilfrid	wilfrid	PROPN
taxlaw-6404	165	44	bach	bach	PROPN
taxlaw-6404	165	45	,	,	PUNCT
taxlaw-6404	165	46	&	&	CCONJ
taxlaw-6404	165	47	jon	jon	PROPN
taxlaw-6404	165	48	koomey	koomey	PROPN
taxlaw-6404	165	49	,	,	PUNCT
taxlaw-6404	165	50	energy	energy	NOUN
taxlaw-6404	165	51	policy	policy	NOUN
taxlaw-6404	165	52	in	in	ADP
taxlaw-6404	165	53	the	the	DET
taxlaw-6404	165	54	greenhouse	greenhouse	NOUN
taxlaw-6404	165	55	(	(	PUNCT
taxlaw-6404	165	56	1989	1989	NUM
taxlaw-6404	165	57	)	)	PUNCT
taxlaw-6404	165	58	.	.	PUNCT
taxlaw-6404	166	1	30	30	NUM
taxlaw-6404	167	1	i	i	PRON
taxlaw-6404	167	2	d.	d.	PROPN
taxlaw-6404	167	3	more	more	ADV
taxlaw-6404	167	4	recently	recently	ADV
taxlaw-6404	167	5	,	,	PUNCT
taxlaw-6404	167	6	energy	energy	NOUN
taxlaw-6404	167	7	executives	executive	NOUN
taxlaw-6404	167	8	,	,	PUNCT
taxlaw-6404	167	9	businessmen	businessman	NOUN
taxlaw-6404	167	10	,	,	PUNCT
taxlaw-6404	167	11	and	and	CCONJ
taxlaw-6404	167	12	celebrities	celebrity	NOUN
taxlaw-6404	167	13	have	have	AUX
taxlaw-6404	167	14	called	call	VERB
taxlaw-6404	167	15	for	for	SCONJ
taxlaw-6404	167	16	the	the	DET
taxlaw-6404	167	17	federal	federal	ADJ
taxlaw-6404	167	18	government	government	NOUN
taxlaw-6404	167	19	to	to	PART
taxlaw-6404	167	20	fund	fund	VERB
taxlaw-6404	167	21	a	a	DET
taxlaw-6404	167	22	“	"	PUNCT
taxlaw-6404	167	23	cash	cash	NOUN
taxlaw-6404	167	24	-	-	PUNCT
taxlaw-6404	167	25	for	for	ADP
taxlaw-6404	167	26	-	-	PUNCT
taxlaw-6404	167	27	coal	coal	NOUN
taxlaw-6404	167	28	clunkers	clunker	NOUN
taxlaw-6404	167	29	”	"	PUNCT
taxlaw-6404	167	30	program	program	NOUN
taxlaw-6404	167	31	to	to	PART
taxlaw-6404	167	32	pay	pay	VERB
taxlaw-6404	167	33	for	for	ADP
taxlaw-6404	167	34	the	the	DET
taxlaw-6404	167	35	retirement	retirement	NOUN
taxlaw-6404	167	36	of	of	ADP
taxlaw-6404	167	37	one	one	NUM
taxlaw-6404	167	38	eighth	eighth	ADJ
taxlaw-6404	167	39	of	of	ADP
taxlaw-6404	167	40	the	the	DET
taxlaw-6404	167	41	coal	coal	NOUN
taxlaw-6404	167	42	-	-	PUNCT
taxlaw-6404	167	43	fired	fire	VERB
taxlaw-6404	167	44	power	power	NOUN
taxlaw-6404	167	45	plants	plant	NOUN
taxlaw-6404	167	46	in	in	ADP
taxlaw-6404	167	47	the	the	DET
taxlaw-6404	167	48	united	united	PROPN
taxlaw-6404	167	49	states	states	PROPN
taxlaw-6404	167	50	and	and	CCONJ
taxlaw-6404	167	51	accelerate	accelerate	VERB
taxlaw-6404	167	52	the	the	DET
taxlaw-6404	167	53	transition	transition	NOUN
taxlaw-6404	167	54	away	away	ADV
taxlaw-6404	167	55	from	from	ADP
taxlaw-6404	167	56	coal	coal	NOUN
taxlaw-6404	167	57	and	and	CCONJ
taxlaw-6404	167	58	toward	toward	ADP
taxlaw-6404	167	59	natural	natural	ADJ
taxlaw-6404	167	60	gas	gas	NOUN
taxlaw-6404	167	61	and	and	CCONJ
taxlaw-6404	167	62	renewable	renewable	ADJ
taxlaw-6404	167	63	energy	energy	NOUN
taxlaw-6404	167	64	.	.	PUNCT
taxlaw-6404	168	1	david	david	PROPN
taxlaw-6404	168	2	crane	crane	PROPN
taxlaw-6404	168	3	,	,	PUNCT
taxlaw-6404	168	4	nrg	nrg	PROPN
taxlaw-6404	168	5	chief	chief	NOUN
taxlaw-6404	168	6	executive	executive	NOUN
taxlaw-6404	168	7	,	,	PUNCT
taxlaw-6404	168	8	t.	t.	PROPN
taxlaw-6404	168	9	boone	boone	PROPN
taxlaw-6404	168	10	pickens	pickens	PROPN
taxlaw-6404	168	11	,	,	PUNCT
taxlaw-6404	168	12	an	an	DET
taxlaw-6404	168	13	oil	oil	NOUN
taxlaw-6404	168	14	and	and	CCONJ
taxlaw-6404	168	15	gas	gas	NOUN
taxlaw-6404	168	16	magnate	magnate	NOUN
taxlaw-6404	168	17	,	,	PUNCT
taxlaw-6404	168	18	and	and	CCONJ
taxlaw-6404	168	19	ted	te	VERB
taxlaw-6404	168	20	turner	turner	PROPN
taxlaw-6404	168	21	,	,	PUNCT
taxlaw-6404	168	22	a	a	DET
taxlaw-6404	168	23	celebrity	celebrity	NOUN
taxlaw-6404	168	24	businessman	businessman	NOUN
taxlaw-6404	168	25	,	,	PUNCT
taxlaw-6404	168	26	have	have	AUX
taxlaw-6404	168	27	promoted	promote	VERB
taxlaw-6404	168	28	“	"	PUNCT
taxlaw-6404	168	29	a	a	DET
taxlaw-6404	168	30	cash	cash	NOUN
taxlaw-6404	168	31	for	for	ADP
taxlaw-6404	168	32	oil	oil	NOUN
taxlaw-6404	168	33	clunkers	clunker	NOUN
taxlaw-6404	168	34	program	program	NOUN
taxlaw-6404	168	35	.	.	PUNCT
taxlaw-6404	169	1	steven	steven	PROPN
taxlaw-6404	169	2	mufson	mufson	PROPN
taxlaw-6404	169	3	,	,	PUNCT
taxlaw-6404	169	4	vintage	vintage	ADJ
taxlaw-6404	169	5	u.s	u.s	PROPN
taxlaw-6404	169	6	.	.	PROPN
taxlaw-6404	169	7	coal	coal	NOUN
taxlaw-6404	169	8	-	-	PUNCT
taxlaw-6404	169	9	fired	fire	VERB
taxlaw-6404	169	10	power	power	NOUN
taxlaw-6404	169	11	plants	plant	NOUN
taxlaw-6404	169	12	now	now	ADV
taxlaw-6404	169	13	an	an	DET
taxlaw-6404	169	14	‘	'	PUNCT
taxlaw-6404	169	15	aging	age	VERB
taxlaw-6404	169	16	fleet	fleet	NOUN
taxlaw-6404	169	17	of	of	ADP
taxlaw-6404	169	18	clunkers	clunker	NOUN
taxlaw-6404	169	19	,	,	PUNCT
taxlaw-6404	169	20	’	'	PUNCT
taxlaw-6404	169	21	wash	wash	NOUN
taxlaw-6404	169	22	.	.	PUNCT
taxlaw-6404	170	1	post	post	NOUN
taxlaw-6404	170	2	(	(	PUNCT
taxlaw-6404	170	3	june	june	PROPN
taxlaw-6404	170	4	13	13	NUM
taxlaw-6404	170	5	,	,	PUNCT
taxlaw-6404	170	6	2014	2014	NUM
taxlaw-6404	170	7	)	)	PUNCT
taxlaw-6404	170	8	,	,	PUNCT
taxlaw-6404	170	9	https://www.washingtonpost.com/business/economy/a-dilemma-with-agingcoal-plants-retire-them-or-restore-them/2014/06/13/8914780a-f00a-11e3-914c-1fbd0614e2d4_story.html	https://www.washingtonpost.com/business/economy/a-dilemma-with-agingcoal-plants-retire-them-or-restore-them/2014/06/13/8914780a-f00a-11e3-914c-1fbd0614e2d4_story.html	VERB
taxlaw-6404	171	1	[	[	X
taxlaw-6404	171	2	https://perma.cc/aa5b-hq8x	https://perma.cc/aa5b-hq8x	X
taxlaw-6404	171	3	]	]	X
taxlaw-6404	171	4	.	.	PUNCT
taxlaw-6404	172	1	the	the	DET
taxlaw-6404	172	2	idea	idea	NOUN
taxlaw-6404	172	3	takes	take	VERB
taxlaw-6404	172	4	its	its	PRON
taxlaw-6404	172	5	name	name	NOUN
taxlaw-6404	172	6	from	from	ADP
taxlaw-6404	172	7	the	the	DET
taxlaw-6404	172	8	“	"	PUNCT
taxlaw-6404	172	9	cash	cash	NOUN
taxlaw-6404	172	10	for	for	ADP
taxlaw-6404	172	11	clunkers	clunker	NOUN
taxlaw-6404	172	12	program	program	NOUN
taxlaw-6404	172	13	”	"	PUNCT
taxlaw-6404	172	14	developed	develop	VERB
taxlaw-6404	172	15	by	by	ADP
taxlaw-6404	172	16	the	the	DET
taxlaw-6404	172	17	obama	obama	PROPN
taxlaw-6404	172	18	administration	administration	NOUN
taxlaw-6404	172	19	to	to	PART
taxlaw-6404	172	20	support	support	VERB
taxlaw-6404	172	21	the	the	DET
taxlaw-6404	172	22	american	american	ADJ
taxlaw-6404	172	23	auto	auto	NOUN
taxlaw-6404	172	24	industry	industry	NOUN
taxlaw-6404	172	25	and	and	CCONJ
taxlaw-6404	172	26	to	to	PART
taxlaw-6404	172	27	reduce	reduce	VERB
taxlaw-6404	172	28	vehicular	vehicular	ADJ
taxlaw-6404	172	29	emissions	emission	NOUN
taxlaw-6404	172	30	.	.	PUNCT
taxlaw-6404	173	1	the	the	DET
taxlaw-6404	173	2	federal	federal	ADJ
taxlaw-6404	173	3	government	government	NOUN
taxlaw-6404	173	4	granted	grant	VERB
taxlaw-6404	173	5	cash	cash	NOUN
taxlaw-6404	173	6	subsidies	subsidy	NOUN
taxlaw-6404	173	7	to	to	ADP
taxlaw-6404	173	8	consumers	consumer	NOUN
taxlaw-6404	173	9	who	who	PRON
taxlaw-6404	173	10	traded	trade	VERB
taxlaw-6404	173	11	their	their	PRON
taxlaw-6404	173	12	old	old	ADJ
taxlaw-6404	173	13	vehicles	vehicle	NOUN
taxlaw-6404	173	14	for	for	ADP
taxlaw-6404	173	15	new	new	ADJ
taxlaw-6404	173	16	fuel	fuel	NOUN
taxlaw-6404	173	17	-	-	PUNCT
taxlaw-6404	173	18	efficient	efficient	ADJ
taxlaw-6404	173	19	models	model	NOUN
taxlaw-6404	173	20	.	.	PUNCT
taxlaw-6404	174	1	see	see	VERB
taxlaw-6404	174	2	supplemental	supplemental	ADJ
taxlaw-6404	174	3	appropriations	appropriation	NOUN
taxlaw-6404	174	4	act	act	PROPN
taxlaw-6404	174	5	,	,	PUNCT
taxlaw-6404	174	6	2009	2009	NUM
taxlaw-6404	174	7	,	,	PUNCT
taxlaw-6404	174	8	title	title	NOUN
taxlaw-6404	174	9	xiii	xiii	PROPN
taxlaw-6404	174	10	,	,	PUNCT
taxlaw-6404	174	11	pub	pub	NOUN
taxlaw-6404	174	12	.	.	PUNCT
taxlaw-6404	175	1	l.	l.	PROPN
taxlaw-6404	175	2	111–32	111–32	NUM
taxlaw-6404	175	3	,	,	PUNCT
taxlaw-6404	175	4	123	123	NUM
taxlaw-6404	175	5	stat	stat	NOUN
taxlaw-6404	175	6	.	.	PUNCT
taxlaw-6404	176	1	1859	1859	NUM
taxlaw-6404	176	2	.	.	PUNCT
taxlaw-6404	177	1	31	31	NUM
taxlaw-6404	177	2	see	see	VERB
taxlaw-6404	177	3	unruh	unruh	NOUN
taxlaw-6404	177	4	,	,	PUNCT
taxlaw-6404	177	5	supra	supra	PROPN
taxlaw-6404	177	6	note	note	NOUN
taxlaw-6404	177	7	10	10	NUM
taxlaw-6404	177	8	,	,	PUNCT
taxlaw-6404	177	9	at	at	ADP
taxlaw-6404	177	10	818	818	NUM
taxlaw-6404	177	11	.	.	PUNCT
taxlaw-6404	178	1	columbia	columbia	PROPN
taxlaw-6404	178	2	journal	journal	PROPN
taxlaw-6404	178	3	of	of	ADP
taxlaw-6404	178	4	tax	tax	NOUN
taxlaw-6404	178	5	law	law	NOUN
taxlaw-6404	179	1	[	[	X
taxlaw-6404	179	2	vol	vol	NOUN
taxlaw-6404	179	3	.	.	PUNCT
taxlaw-6404	180	1	11:1	11:1	NUM
taxlaw-6404	180	2	8	8	NUM
taxlaw-6404	180	3	ii	ii	NOUN
taxlaw-6404	180	4	.	.	PUNCT
taxlaw-6404	181	1	tax	tax	NOUN
taxlaw-6404	181	2	and	and	CCONJ
taxlaw-6404	181	3	regulatory	regulatory	ADJ
taxlaw-6404	181	4	rules	rule	NOUN
taxlaw-6404	181	5	drive	drive	VERB
taxlaw-6404	181	6	discounts	discount	NOUN
taxlaw-6404	181	7	in	in	ADP
taxlaw-6404	181	8	consumer	consumer	NOUN
taxlaw-6404	181	9	rates	rate	NOUN
taxlaw-6404	181	10	for	for	ADP
taxlaw-6404	181	11	fossil	fossil	NOUN
taxlaw-6404	181	12	fuel	fuel	NOUN
taxlaw-6404	181	13	-	-	PUNCT
taxlaw-6404	181	14	based	base	VERB
taxlaw-6404	181	15	energy	energy	NOUN
taxlaw-6404	181	16	in	in	ADP
taxlaw-6404	181	17	general	general	ADJ
taxlaw-6404	181	18	,	,	PUNCT
taxlaw-6404	181	19	when	when	SCONJ
taxlaw-6404	181	20	private	private	ADJ
taxlaw-6404	181	21	firms	firm	NOUN
taxlaw-6404	181	22	invest	invest	VERB
taxlaw-6404	181	23	in	in	ADP
taxlaw-6404	181	24	their	their	PRON
taxlaw-6404	181	25	physical	physical	ADJ
taxlaw-6404	181	26	plant	plant	NOUN
taxlaw-6404	181	27	,	,	PUNCT
taxlaw-6404	181	28	equipment	equipment	NOUN
taxlaw-6404	181	29	,	,	PUNCT
taxlaw-6404	181	30	and	and	CCONJ
taxlaw-6404	181	31	other	other	ADJ
taxlaw-6404	181	32	fixed	fix	VERB
taxlaw-6404	181	33	assets	asset	NOUN
taxlaw-6404	181	34	(	(	PUNCT
taxlaw-6404	181	35	“	"	PUNCT
taxlaw-6404	181	36	capital	capital	NOUN
taxlaw-6404	181	37	”	"	PUNCT
taxlaw-6404	181	38	)	)	PUNCT
taxlaw-6404	181	39	,	,	PUNCT
taxlaw-6404	181	40	they	they	PRON
taxlaw-6404	181	41	recover	recover	VERB
taxlaw-6404	181	42	those	those	DET
taxlaw-6404	181	43	expenses	expense	NOUN
taxlaw-6404	181	44	over	over	ADP
taxlaw-6404	181	45	the	the	DET
taxlaw-6404	181	46	period	period	NOUN
taxlaw-6404	181	47	those	those	DET
taxlaw-6404	181	48	assets	asset	NOUN
taxlaw-6404	181	49	are	be	AUX
taxlaw-6404	181	50	used	use	VERB
taxlaw-6404	181	51	.	.	PUNCT
taxlaw-6404	182	1	investorowned	investorowne	VERB
taxlaw-6404	182	2	public	public	ADJ
taxlaw-6404	182	3	utilities	utility	NOUN
taxlaw-6404	182	4	for	for	ADP
taxlaw-6404	182	5	natural	natural	ADJ
taxlaw-6404	182	6	gas	gas	NOUN
taxlaw-6404	182	7	and	and	CCONJ
taxlaw-6404	182	8	electricity	electricity	NOUN
taxlaw-6404	182	9	are	be	AUX
taxlaw-6404	182	10	regulated	regulate	VERB
taxlaw-6404	182	11	at	at	ADP
taxlaw-6404	182	12	the	the	DET
taxlaw-6404	182	13	state	state	NOUN
taxlaw-6404	182	14	level	level	NOUN
taxlaw-6404	182	15	by	by	ADP
taxlaw-6404	182	16	public	public	ADJ
taxlaw-6404	182	17	utility	utility	NOUN
taxlaw-6404	182	18	commissions	commission	NOUN
taxlaw-6404	182	19	or	or	CCONJ
taxlaw-6404	182	20	public	public	ADJ
taxlaw-6404	182	21	service	service	NOUN
taxlaw-6404	182	22	commissions	commission	NOUN
taxlaw-6404	182	23	.	.	PUNCT
taxlaw-6404	183	1	32	32	NUM
taxlaw-6404	184	1	the	the	DET
taxlaw-6404	184	2	federal	federal	ADJ
taxlaw-6404	184	3	energy	energy	PROPN
taxlaw-6404	184	4	regulatory	regulatory	PROPN
taxlaw-6404	184	5	commission	commission	NOUN
taxlaw-6404	184	6	(	(	PUNCT
taxlaw-6404	184	7	ferc	ferc	PROPN
taxlaw-6404	184	8	)	)	PUNCT
taxlaw-6404	184	9	governs	govern	VERB
taxlaw-6404	184	10	the	the	DET
taxlaw-6404	184	11	transmission	transmission	NOUN
taxlaw-6404	184	12	and	and	CCONJ
taxlaw-6404	184	13	sales	sale	NOUN
taxlaw-6404	184	14	of	of	ADP
taxlaw-6404	184	15	energy	energy	NOUN
taxlaw-6404	184	16	in	in	ADP
taxlaw-6404	184	17	interstate	interstate	ADJ
taxlaw-6404	184	18	commerce.33	commerce.33	NOUN
taxlaw-6404	184	19	the	the	DET
taxlaw-6404	184	20	state	state	NOUN
taxlaw-6404	184	21	regulatory	regulatory	ADJ
taxlaw-6404	184	22	commissions	commission	NOUN
taxlaw-6404	184	23	and	and	CCONJ
taxlaw-6404	184	24	ferc	ferc	PROPN
taxlaw-6404	184	25	set	set	VERB
taxlaw-6404	184	26	the	the	DET
taxlaw-6404	184	27	rules	rule	NOUN
taxlaw-6404	184	28	by	by	ADP
taxlaw-6404	184	29	which	which	PRON
taxlaw-6404	184	30	public	public	ADJ
taxlaw-6404	184	31	utilities	utility	NOUN
taxlaw-6404	184	32	may	may	AUX
taxlaw-6404	184	33	pass	pass	VERB
taxlaw-6404	184	34	the	the	DET
taxlaw-6404	184	35	costs	cost	NOUN
taxlaw-6404	184	36	of	of	ADP
taxlaw-6404	184	37	these	these	DET
taxlaw-6404	184	38	assets	asset	NOUN
taxlaw-6404	184	39	through	through	ADP
taxlaw-6404	184	40	to	to	ADP
taxlaw-6404	184	41	their	their	PRON
taxlaw-6404	184	42	customers.34	customers.34	NOUN
taxlaw-6404	184	43	these	these	DET
taxlaw-6404	184	44	rules	rule	NOUN
taxlaw-6404	184	45	,	,	PUNCT
taxlaw-6404	184	46	therefore	therefore	ADV
taxlaw-6404	184	47	,	,	PUNCT
taxlaw-6404	184	48	determine	determine	VERB
taxlaw-6404	184	49	the	the	DET
taxlaw-6404	184	50	rate	rate	NOUN
taxlaw-6404	184	51	at	at	ADP
taxlaw-6404	184	52	which	which	PRON
taxlaw-6404	184	53	utility	utility	NOUN
taxlaw-6404	184	54	investors	investor	NOUN
taxlaw-6404	184	55	may	may	AUX
taxlaw-6404	184	56	recover	recover	VERB
taxlaw-6404	184	57	the	the	DET
taxlaw-6404	184	58	costs	cost	NOUN
taxlaw-6404	184	59	of	of	ADP
taxlaw-6404	184	60	constructing	construct	VERB
taxlaw-6404	184	61	those	those	DET
taxlaw-6404	184	62	assets	asset	NOUN
taxlaw-6404	184	63	and	and	CCONJ
taxlaw-6404	184	64	placing	place	VERB
taxlaw-6404	184	65	them	they	PRON
taxlaw-6404	184	66	in	in	ADP
taxlaw-6404	184	67	service	service	NOUN
taxlaw-6404	184	68	.	.	PUNCT
taxlaw-6404	185	1	for	for	ADP
taxlaw-6404	185	2	decades	decade	NOUN
taxlaw-6404	185	3	,	,	PUNCT
taxlaw-6404	185	4	the	the	DET
taxlaw-6404	185	5	depreciation	depreciation	NOUN
taxlaw-6404	185	6	rules	rule	NOUN
taxlaw-6404	185	7	under	under	ADP
taxlaw-6404	185	8	the	the	DET
taxlaw-6404	185	9	federal	federal	ADJ
taxlaw-6404	185	10	income	income	NOUN
taxlaw-6404	185	11	tax	tax	NOUN
taxlaw-6404	185	12	matched	match	VERB
taxlaw-6404	185	13	those	those	PRON
taxlaw-6404	185	14	for	for	ADP
taxlaw-6404	185	15	financial	financial	ADJ
taxlaw-6404	185	16	and	and	CCONJ
taxlaw-6404	185	17	regulatory	regulatory	ADJ
taxlaw-6404	185	18	depreciation	depreciation	NOUN
taxlaw-6404	185	19	in	in	ADP
taxlaw-6404	185	20	terms	term	NOUN
taxlaw-6404	185	21	of	of	ADP
taxlaw-6404	185	22	timing	timing	NOUN
taxlaw-6404	185	23	.	.	PUNCT
taxlaw-6404	186	1	however	however	ADV
taxlaw-6404	186	2	,	,	PUNCT
taxlaw-6404	186	3	in	in	ADP
taxlaw-6404	186	4	1954	1954	NUM
taxlaw-6404	186	5	congress	congress	PROPN
taxlaw-6404	186	6	began	begin	VERB
taxlaw-6404	186	7	to	to	PART
taxlaw-6404	186	8	allow	allow	VERB
taxlaw-6404	186	9	firms	firm	NOUN
taxlaw-6404	186	10	to	to	PART
taxlaw-6404	186	11	recover	recover	VERB
taxlaw-6404	186	12	their	their	PRON
taxlaw-6404	186	13	investments	investment	NOUN
taxlaw-6404	186	14	in	in	ADP
taxlaw-6404	186	15	capital	capital	NOUN
taxlaw-6404	186	16	more	more	ADV
taxlaw-6404	186	17	quickly	quickly	ADV
taxlaw-6404	186	18	under	under	ADP
taxlaw-6404	186	19	the	the	DET
taxlaw-6404	186	20	tax	tax	NOUN
taxlaw-6404	186	21	depreciation	depreciation	NOUN
taxlaw-6404	186	22	rules	rule	NOUN
taxlaw-6404	186	23	.	.	PUNCT
taxlaw-6404	187	1	this	this	DET
taxlaw-6404	187	2	mechanism	mechanism	NOUN
taxlaw-6404	187	3	,	,	PUNCT
taxlaw-6404	187	4	known	know	VERB
taxlaw-6404	187	5	as	as	ADP
taxlaw-6404	187	6	“	"	PUNCT
taxlaw-6404	187	7	accelerated	accelerate	VERB
taxlaw-6404	187	8	depreciation	depreciation	NOUN
taxlaw-6404	187	9	,	,	PUNCT
taxlaw-6404	187	10	”	"	PUNCT
taxlaw-6404	187	11	defers	defer	VERB
taxlaw-6404	187	12	tax	tax	NOUN
taxlaw-6404	187	13	liability	liability	NOUN
taxlaw-6404	187	14	into	into	ADP
taxlaw-6404	187	15	the	the	DET
taxlaw-6404	187	16	future	future	NOUN
taxlaw-6404	187	17	.	.	PUNCT
taxlaw-6404	188	1	the	the	DET
taxlaw-6404	188	2	tax	tax	NOUN
taxlaw-6404	188	3	savings	saving	NOUN
taxlaw-6404	188	4	from	from	ADP
taxlaw-6404	188	5	deferral	deferral	ADJ
taxlaw-6404	188	6	are	be	AUX
taxlaw-6404	188	7	commonly	commonly	ADV
taxlaw-6404	188	8	described	describe	VERB
taxlaw-6404	188	9	as	as	ADP
taxlaw-6404	188	10	the	the	DET
taxlaw-6404	188	11	economic	economic	ADJ
taxlaw-6404	188	12	equivalent	equivalent	NOUN
taxlaw-6404	188	13	to	to	ADP
taxlaw-6404	188	14	a	a	DET
taxlaw-6404	188	15	federally	federally	ADV
taxlaw-6404	188	16	funded	fund	VERB
taxlaw-6404	188	17	interest	interest	NOUN
taxlaw-6404	188	18	-	-	PUNCT
taxlaw-6404	188	19	free	free	ADJ
taxlaw-6404	188	20	loan	loan	NOUN
taxlaw-6404	188	21	.	.	PUNCT
taxlaw-6404	189	1	in	in	ADP
taxlaw-6404	189	2	the	the	DET
taxlaw-6404	189	3	regulated	regulated	ADJ
taxlaw-6404	189	4	utilities	utility	NOUN
taxlaw-6404	189	5	setting	set	VERB
taxlaw-6404	189	6	,	,	PUNCT
taxlaw-6404	189	7	the	the	DET
taxlaw-6404	189	8	disparity	disparity	NOUN
taxlaw-6404	189	9	between	between	ADP
taxlaw-6404	189	10	the	the	DET
taxlaw-6404	189	11	regulatory	regulatory	ADJ
taxlaw-6404	189	12	and	and	CCONJ
taxlaw-6404	189	13	financial	financial	ADJ
taxlaw-6404	189	14	accounting	accounting	NOUN
taxlaw-6404	189	15	rules	rule	NOUN
taxlaw-6404	189	16	that	that	PRON
taxlaw-6404	189	17	utilities	utility	NOUN
taxlaw-6404	189	18	use	use	VERB
taxlaw-6404	189	19	to	to	PART
taxlaw-6404	189	20	pass	pass	VERB
taxlaw-6404	189	21	operating	operating	NOUN
taxlaw-6404	189	22	costs	cost	NOUN
taxlaw-6404	189	23	(	(	PUNCT
taxlaw-6404	189	24	including	include	VERB
taxlaw-6404	189	25	taxes	taxis	NOUN
taxlaw-6404	189	26	)	)	PUNCT
taxlaw-6404	189	27	and	and	CCONJ
taxlaw-6404	189	28	capital	capital	NOUN
taxlaw-6404	189	29	costs	cost	NOUN
taxlaw-6404	189	30	through	through	ADP
taxlaw-6404	189	31	to	to	ADP
taxlaw-6404	189	32	consumers	consumer	NOUN
taxlaw-6404	189	33	and	and	CCONJ
taxlaw-6404	189	34	the	the	DET
taxlaw-6404	189	35	tax	tax	NOUN
taxlaw-6404	189	36	accounting	accounting	NOUN
taxlaw-6404	189	37	rules	rule	VERB
taxlaw-6404	189	38	the	the	DET
taxlaw-6404	189	39	utilities	utility	NOUN
taxlaw-6404	189	40	follow	follow	VERB
taxlaw-6404	189	41	for	for	ADP
taxlaw-6404	189	42	determining	determine	VERB
taxlaw-6404	189	43	their	their	PRON
taxlaw-6404	189	44	own	own	ADJ
taxlaw-6404	189	45	tax	tax	NOUN
taxlaw-6404	189	46	liability	liability	NOUN
taxlaw-6404	189	47	(	(	PUNCT
taxlaw-6404	189	48	“	"	PUNCT
taxlaw-6404	189	49	tax	tax	NOUN
taxlaw-6404	189	50	/	/	SYM
taxlaw-6404	189	51	book	book	NOUN
taxlaw-6404	189	52	disparity	disparity	NOUN
taxlaw-6404	189	53	”	"	PUNCT
taxlaw-6404	189	54	)	)	PUNCT
taxlaw-6404	189	55	generates	generate	VERB
taxlaw-6404	189	56	a	a	DET
taxlaw-6404	189	57	pool	pool	NOUN
taxlaw-6404	189	58	of	of	ADP
taxlaw-6404	189	59	tax	tax	NOUN
taxlaw-6404	189	60	savings.35	savings.35	NOUN
taxlaw-6404	189	61	the	the	DET
taxlaw-6404	189	62	aggregate	aggregate	ADJ
taxlaw-6404	189	63	value	value	NOUN
taxlaw-6404	189	64	of	of	ADP
taxlaw-6404	189	65	these	these	DET
taxlaw-6404	189	66	tax	tax	NOUN
taxlaw-6404	189	67	savings	saving	NOUN
taxlaw-6404	189	68	is	be	AUX
taxlaw-6404	189	69	tracked	track	VERB
taxlaw-6404	189	70	in	in	ADP
taxlaw-6404	189	71	the	the	DET
taxlaw-6404	189	72	utility	utility	NOUN
taxlaw-6404	189	73	firms	firm	NOUN
taxlaw-6404	189	74	’	'	PUNCT
taxlaw-6404	189	75	financial	financial	ADJ
taxlaw-6404	189	76	statements	statement	NOUN
taxlaw-6404	189	77	as	as	ADP
taxlaw-6404	189	78	“	"	PUNCT
taxlaw-6404	189	79	accumulated	accumulate	VERB
taxlaw-6404	189	80	deferred	deferred	ADJ
taxlaw-6404	189	81	income	income	NOUN
taxlaw-6404	189	82	taxes	taxis	NOUN
taxlaw-6404	189	83	”	"	PUNCT
taxlaw-6404	189	84	or	or	CCONJ
taxlaw-6404	189	85	“	"	PUNCT
taxlaw-6404	189	86	adit	adit	NOUN
taxlaw-6404	189	87	.	.	PUNCT
taxlaw-6404	190	1	”36	”36	NOUN
taxlaw-6404	190	2	as	as	ADP
taxlaw-6404	190	3	of	of	ADP
taxlaw-6404	190	4	2016	2016	NUM
taxlaw-6404	190	5	,	,	PUNCT
taxlaw-6404	190	6	the	the	DET
taxlaw-6404	190	7	fifteen	fifteen	NUM
taxlaw-6404	190	8	largest	large	ADJ
taxlaw-6404	190	9	public	public	ADJ
taxlaw-6404	190	10	utilities	utility	NOUN
taxlaw-6404	190	11	reported	report	VERB
taxlaw-6404	190	12	over	over	ADP
taxlaw-6404	190	13	$	$	SYM
taxlaw-6404	190	14	110	110	NUM
taxlaw-6404	190	15	billion	billion	NUM
taxlaw-6404	190	16	in	in	ADP
taxlaw-6404	190	17	their	their	PRON
taxlaw-6404	190	18	adit	adit	NOUN
taxlaw-6404	190	19	accounts	account	NOUN
taxlaw-6404	190	20	.	.	PUNCT
taxlaw-6404	191	1	37	37	NUM
taxlaw-6404	191	2	normalization	normalization	NOUN
taxlaw-6404	191	3	rules	rule	NOUN
taxlaw-6404	191	4	,	,	PUNCT
taxlaw-6404	191	5	developed	develop	VERB
taxlaw-6404	191	6	to	to	PART
taxlaw-6404	191	7	reconcile	reconcile	VERB
taxlaw-6404	191	8	the	the	DET
taxlaw-6404	191	9	tax	tax	NOUN
taxlaw-6404	191	10	/	/	SYM
taxlaw-6404	191	11	book	book	NOUN
taxlaw-6404	191	12	disparity	disparity	NOUN
taxlaw-6404	191	13	,	,	PUNCT
taxlaw-6404	191	14	require	require	VERB
taxlaw-6404	191	15	that	that	SCONJ
taxlaw-6404	191	16	utilities	utility	NOUN
taxlaw-6404	191	17	pass	pass	VERB
taxlaw-6404	191	18	through	through	ADP
taxlaw-6404	191	19	the	the	DET
taxlaw-6404	191	20	benefits	benefit	NOUN
taxlaw-6404	191	21	of	of	ADP
taxlaw-6404	191	22	these	these	DET
taxlaw-6404	191	23	tax	tax	NOUN
taxlaw-6404	191	24	savings	saving	NOUN
taxlaw-6404	191	25	to	to	ADP
taxlaw-6404	191	26	consumers	consumer	NOUN
taxlaw-6404	191	27	at	at	ADP
taxlaw-6404	191	28	a	a	DET
taxlaw-6404	191	29	gradual	gradual	ADJ
taxlaw-6404	191	30	rate	rate	NOUN
taxlaw-6404	191	31	.	.	PUNCT
taxlaw-6404	192	1	38	38	NUM
taxlaw-6404	192	2	normalization	normalization	NOUN
taxlaw-6404	192	3	rules	rule	NOUN
taxlaw-6404	192	4	,	,	PUNCT
taxlaw-6404	192	5	by	by	ADP
taxlaw-6404	192	6	delivering	deliver	VERB
taxlaw-6404	192	7	tax	tax	NOUN
taxlaw-6404	192	8	subsidies	subsidy	NOUN
taxlaw-6404	192	9	to	to	ADP
taxlaw-6404	192	10	consumers	consumer	NOUN
taxlaw-6404	192	11	,	,	PUNCT
taxlaw-6404	192	12	have	have	AUX
taxlaw-6404	192	13	reduced	reduce	VERB
taxlaw-6404	192	14	electricity	electricity	NOUN
taxlaw-6404	192	15	rates	rate	NOUN
taxlaw-6404	192	16	.	.	PUNCT
taxlaw-6404	193	1	32	32	NUM
taxlaw-6404	193	2	lowell	lowell	PROPN
taxlaw-6404	193	3	e.	e.	PROPN
taxlaw-6404	193	4	alt	alt	PROPN
taxlaw-6404	193	5	,	,	PUNCT
taxlaw-6404	193	6	jr	jr	PROPN
taxlaw-6404	193	7	.	.	PROPN
taxlaw-6404	193	8	,	,	PUNCT
taxlaw-6404	193	9	energy	energy	NOUN
taxlaw-6404	193	10	utility	utility	NOUN
taxlaw-6404	193	11	rate	rate	NOUN
taxlaw-6404	193	12	setting	set	VERB
taxlaw-6404	193	13	19	19	NUM
taxlaw-6404	193	14	(	(	PUNCT
taxlaw-6404	193	15	2006	2006	NUM
taxlaw-6404	193	16	)	)	PUNCT
taxlaw-6404	193	17	.	.	PUNCT
taxlaw-6404	194	1	states	state	NOUN
taxlaw-6404	194	2	vary	vary	VERB
taxlaw-6404	194	3	in	in	ADP
taxlaw-6404	194	4	ways	way	NOUN
taxlaw-6404	194	5	they	they	PRON
taxlaw-6404	194	6	regulate	regulate	VERB
taxlaw-6404	194	7	utilities	utility	NOUN
taxlaw-6404	194	8	owned	own	VERB
taxlaw-6404	194	9	by	by	ADP
taxlaw-6404	194	10	municipalities	municipality	NOUN
taxlaw-6404	194	11	and	and	CCONJ
taxlaw-6404	194	12	cooperatives	cooperative	NOUN
taxlaw-6404	194	13	.	.	PUNCT
taxlaw-6404	195	1	i	i	PRON
taxlaw-6404	195	2	d.	d.	PROPN
taxlaw-6404	195	3	33	33	NUM
taxlaw-6404	195	4	specifically	specifically	ADV
taxlaw-6404	195	5	,	,	PUNCT
taxlaw-6404	195	6	ferc	ferc	PROPN
taxlaw-6404	195	7	governs	govern	VERB
taxlaw-6404	195	8	the	the	DET
taxlaw-6404	195	9	interstate	interstate	ADJ
taxlaw-6404	195	10	transmission	transmission	NOUN
taxlaw-6404	195	11	of	of	ADP
taxlaw-6404	195	12	electricity	electricity	NOUN
taxlaw-6404	195	13	,	,	PUNCT
taxlaw-6404	195	14	natural	natural	ADJ
taxlaw-6404	195	15	gas	gas	NOUN
taxlaw-6404	195	16	,	,	PUNCT
taxlaw-6404	195	17	and	and	CCONJ
taxlaw-6404	195	18	oil	oil	NOUN
taxlaw-6404	195	19	and	and	CCONJ
taxlaw-6404	195	20	the	the	DET
taxlaw-6404	195	21	wholesale	wholesale	ADJ
taxlaw-6404	195	22	sales	sale	NOUN
taxlaw-6404	195	23	of	of	ADP
taxlaw-6404	195	24	electricity	electricity	NOUN
taxlaw-6404	195	25	and	and	CCONJ
taxlaw-6404	195	26	oil	oil	NOUN
taxlaw-6404	195	27	.	.	PUNCT
taxlaw-6404	196	1	ferc	ferc	PROPN
taxlaw-6404	196	2	regulates	regulate	VERB
taxlaw-6404	196	3	natural	natural	ADJ
taxlaw-6404	196	4	gas	gas	NOUN
taxlaw-6404	196	5	storage	storage	NOUN
taxlaw-6404	196	6	facilities	facility	NOUN
taxlaw-6404	196	7	,	,	PUNCT
taxlaw-6404	196	8	liquefied	liquefy	VERB
taxlaw-6404	196	9	natural	natural	ADJ
taxlaw-6404	196	10	gas	gas	NOUN
taxlaw-6404	196	11	terminals	terminal	NOUN
taxlaw-6404	196	12	and	and	CCONJ
taxlaw-6404	196	13	interstate	interstate	ADJ
taxlaw-6404	196	14	natural	natural	ADJ
taxlaw-6404	196	15	gas	gas	NOUN
taxlaw-6404	196	16	pipelines	pipeline	NOUN
taxlaw-6404	196	17	.	.	PUNCT
taxlaw-6404	197	1	ferc	ferc	PROPN
taxlaw-6404	197	2	rules	rule	NOUN
taxlaw-6404	197	3	also	also	ADV
taxlaw-6404	197	4	cover	cover	VERB
taxlaw-6404	197	5	hydroelectric	hydroelectric	ADJ
taxlaw-6404	197	6	projects	project	NOUN
taxlaw-6404	197	7	.	.	PUNCT
taxlaw-6404	198	1	i	i	PRON
taxlaw-6404	198	2	d.	d.	PROPN
taxlaw-6404	198	3	at	at	ADP
taxlaw-6404	198	4	17	17	NUM
taxlaw-6404	198	5	.	.	PUNCT
taxlaw-6404	199	1	34	34	NUM
taxlaw-6404	200	1	i	i	PRON
taxlaw-6404	200	2	d.	d.	PROPN
taxlaw-6404	200	3	at	at	ADP
taxlaw-6404	200	4	22	22	NUM
taxlaw-6404	200	5	-	-	SYM
taxlaw-6404	200	6	23	23	NUM
taxlaw-6404	200	7	.	.	NUM
taxlaw-6404	200	8	35	35	NUM
taxlaw-6404	201	1	i	i	PRON
taxlaw-6404	201	2	d.	d.	NOUN
taxlaw-6404	201	3	at	at	ADP
taxlaw-6404	201	4	38	38	NUM
taxlaw-6404	201	5	-	-	SYM
taxlaw-6404	201	6	39	39	NUM
taxlaw-6404	201	7	.	.	PUNCT
taxlaw-6404	202	1	36	36	NUM
taxlaw-6404	203	1	i	i	PROPN
taxlaw-6404	203	2	d.	d.	PROPN
taxlaw-6404	203	3	tax	tax	NOUN
taxlaw-6404	203	4	/	/	SYM
taxlaw-6404	203	5	book	book	NOUN
taxlaw-6404	203	6	disparities	disparity	NOUN
taxlaw-6404	203	7	also	also	ADV
taxlaw-6404	203	8	arise	arise	VERB
taxlaw-6404	203	9	with	with	ADP
taxlaw-6404	203	10	respect	respect	NOUN
taxlaw-6404	203	11	to	to	ADP
taxlaw-6404	203	12	tax	tax	NOUN
taxlaw-6404	203	13	credits	credit	NOUN
taxlaw-6404	203	14	and	and	CCONJ
taxlaw-6404	203	15	normalization	normalization	NOUN
taxlaw-6404	203	16	rules	rule	NOUN
taxlaw-6404	203	17	also	also	ADV
taxlaw-6404	203	18	apply	apply	VERB
taxlaw-6404	203	19	to	to	ADP
taxlaw-6404	203	20	tax	tax	NOUN
taxlaw-6404	203	21	credits	credit	NOUN
taxlaw-6404	203	22	.	.	PUNCT
taxlaw-6404	204	1	see	see	VERB
taxlaw-6404	204	2	donald	donald	PROPN
taxlaw-6404	204	3	w.	w.	PROPN
taxlaw-6404	204	4	kiefer	kiefer	PROPN
taxlaw-6404	204	5	,	,	PUNCT
taxlaw-6404	204	6	accelerated	accelerate	VERB
taxlaw-6404	204	7	depreciation	depreciation	NOUN
taxlaw-6404	204	8	,	,	PUNCT
taxlaw-6404	204	9	the	the	DET
taxlaw-6404	204	10	investment	investment	NOUN
taxlaw-6404	204	11	tax	tax	NOUN
taxlaw-6404	204	12	credit	credit	NOUN
taxlaw-6404	204	13	,	,	PUNCT
taxlaw-6404	204	14	and	and	CCONJ
taxlaw-6404	204	15	their	their	PRON
taxlaw-6404	204	16	required	require	VERB
taxlaw-6404	204	17	ratemaking	ratemaking	NOUN
taxlaw-6404	204	18	treatment	treatment	NOUN
taxlaw-6404	204	19	in	in	ADP
taxlaw-6404	204	20	the	the	DET
taxlaw-6404	204	21	public	public	ADJ
taxlaw-6404	204	22	utility	utility	NOUN
taxlaw-6404	204	23	industry	industry	NOUN
taxlaw-6404	204	24	:	:	PUNCT
taxlaw-6404	204	25	a	a	DET
taxlaw-6404	204	26	background	background	NOUN
taxlaw-6404	204	27	report	report	NOUN
taxlaw-6404	204	28	,	,	PUNCT
taxlaw-6404	204	29	congressional	congressional	ADJ
taxlaw-6404	204	30	research	research	NOUN
taxlaw-6404	204	31	service	service	NOUN
taxlaw-6404	204	32	,	,	PUNCT
taxlaw-6404	204	33	rep	rep	PROPN
taxlaw-6404	204	34	.	.	PROPN
taxlaw-6404	204	35	no	no	PROPN
taxlaw-6404	204	36	.	.	PUNCT
taxlaw-6404	205	1	87	87	NUM
taxlaw-6404	205	2	-	-	SYM
taxlaw-6404	205	3	312	312	NUM
taxlaw-6404	205	4	s	s	NOUN
taxlaw-6404	205	5	,	,	PUNCT
taxlaw-6404	205	6	17	17	NUM
taxlaw-6404	205	7	-	-	SYM
taxlaw-6404	205	8	21	21	NUM
taxlaw-6404	205	9	(	(	PUNCT
taxlaw-6404	205	10	apr	apr	PROPN
taxlaw-6404	205	11	.	.	PROPN
taxlaw-6404	205	12	10	10	NUM
taxlaw-6404	205	13	,	,	PUNCT
taxlaw-6404	205	14	1987	1987	NUM
taxlaw-6404	205	15	)	)	PUNCT
taxlaw-6404	205	16	.	.	PUNCT
taxlaw-6404	206	1	the	the	DET
taxlaw-6404	206	2	analysis	analysis	NOUN
taxlaw-6404	206	3	applied	apply	VERB
taxlaw-6404	206	4	to	to	ADP
taxlaw-6404	206	5	the	the	DET
taxlaw-6404	206	6	accelerated	accelerated	ADJ
taxlaw-6404	206	7	depreciation	depreciation	NOUN
taxlaw-6404	206	8	applies	apply	VERB
taxlaw-6404	206	9	also	also	ADV
taxlaw-6404	206	10	to	to	ADP
taxlaw-6404	206	11	the	the	DET
taxlaw-6404	206	12	earning	earning	NOUN
taxlaw-6404	206	13	,	,	PUNCT
taxlaw-6404	206	14	application	application	NOUN
taxlaw-6404	206	15	,	,	PUNCT
taxlaw-6404	206	16	and	and	CCONJ
taxlaw-6404	206	17	passthrough	passthrough	NOUN
taxlaw-6404	206	18	of	of	ADP
taxlaw-6404	206	19	tax	tax	NOUN
taxlaw-6404	206	20	credits	credit	NOUN
taxlaw-6404	206	21	,	,	PUNCT
taxlaw-6404	206	22	though	though	SCONJ
taxlaw-6404	206	23	the	the	DET
taxlaw-6404	206	24	calculations	calculation	NOUN
taxlaw-6404	206	25	will	will	AUX
taxlaw-6404	206	26	differ	differ	VERB
taxlaw-6404	206	27	.	.	PUNCT
taxlaw-6404	207	1	i	i	PRON
taxlaw-6404	207	2	d.	d.	PROPN
taxlaw-6404	207	3	at	at	ADP
taxlaw-6404	207	4	23	23	NUM
taxlaw-6404	207	5	.	.	PUNCT
taxlaw-6404	208	1	while	while	SCONJ
taxlaw-6404	208	2	accelerated	accelerate	VERB
taxlaw-6404	208	3	depreciation	depreciation	NOUN
taxlaw-6404	208	4	functions	function	NOUN
taxlaw-6404	208	5	as	as	ADP
taxlaw-6404	208	6	an	an	DET
taxlaw-6404	208	7	interest	interest	NOUN
taxlaw-6404	208	8	-	-	PUNCT
taxlaw-6404	208	9	free	free	ADJ
taxlaw-6404	208	10	loan	loan	NOUN
taxlaw-6404	208	11	from	from	ADP
taxlaw-6404	208	12	the	the	DET
taxlaw-6404	208	13	government	government	NOUN
taxlaw-6404	208	14	,	,	PUNCT
taxlaw-6404	208	15	tax	tax	NOUN
taxlaw-6404	208	16	credits	credit	NOUN
taxlaw-6404	208	17	function	function	VERB
taxlaw-6404	208	18	as	as	ADP
taxlaw-6404	208	19	a	a	DET
taxlaw-6404	208	20	grant	grant	NOUN
taxlaw-6404	208	21	to	to	ADP
taxlaw-6404	208	22	the	the	DET
taxlaw-6404	208	23	utility	utility	NOUN
taxlaw-6404	208	24	.	.	PUNCT
taxlaw-6404	209	1	i	i	PRON
taxlaw-6404	209	2	d.	d.	PROPN
taxlaw-6404	209	3	at	at	ADP
taxlaw-6404	209	4	25	25	NUM
taxlaw-6404	209	5	.	.	PUNCT
taxlaw-6404	209	6	tax	tax	NOUN
taxlaw-6404	209	7	credits	credit	NOUN
taxlaw-6404	209	8	distort	distort	VERB
taxlaw-6404	209	9	the	the	DET
taxlaw-6404	209	10	rate	rate	NOUN
taxlaw-6404	209	11	-	-	PUNCT
taxlaw-6404	209	12	making	make	VERB
taxlaw-6404	209	13	process	process	NOUN
taxlaw-6404	209	14	to	to	PART
taxlaw-6404	209	15	provide	provide	VERB
taxlaw-6404	209	16	a	a	DET
taxlaw-6404	209	17	higher	high	ADJ
taxlaw-6404	209	18	rate	rate	NOUN
taxlaw-6404	209	19	of	of	ADP
taxlaw-6404	209	20	return	return	NOUN
taxlaw-6404	209	21	to	to	ADP
taxlaw-6404	209	22	investors	investor	NOUN
taxlaw-6404	209	23	on	on	ADP
taxlaw-6404	209	24	capital	capital	NOUN
taxlaw-6404	209	25	the	the	DET
taxlaw-6404	209	26	government	government	NOUN
taxlaw-6404	209	27	has	have	AUX
taxlaw-6404	209	28	provided	provide	VERB
taxlaw-6404	209	29	.	.	PUNCT
taxlaw-6404	210	1	i	i	PRON
taxlaw-6404	210	2	d.	d.	PROPN
taxlaw-6404	210	3	at	at	ADP
taxlaw-6404	210	4	27	27	NUM
taxlaw-6404	210	5	.	.	PUNCT
taxlaw-6404	211	1	for	for	ADP
taxlaw-6404	211	2	the	the	DET
taxlaw-6404	211	3	sake	sake	NOUN
taxlaw-6404	211	4	of	of	ADP
taxlaw-6404	211	5	brevity	brevity	NOUN
taxlaw-6404	211	6	and	and	CCONJ
taxlaw-6404	211	7	simplicity	simplicity	NOUN
taxlaw-6404	211	8	,	,	PUNCT
taxlaw-6404	211	9	the	the	DET
taxlaw-6404	211	10	article	article	NOUN
taxlaw-6404	211	11	omits	omit	VERB
taxlaw-6404	211	12	detailed	detailed	ADJ
taxlaw-6404	211	13	discussion	discussion	NOUN
taxlaw-6404	211	14	of	of	ADP
taxlaw-6404	211	15	tax	tax	NOUN
taxlaw-6404	211	16	credits	credit	NOUN
taxlaw-6404	211	17	.	.	PUNCT
taxlaw-6404	212	1	nevertheless	nevertheless	ADV
taxlaw-6404	212	2	,	,	PUNCT
taxlaw-6404	212	3	they	they	PRON
taxlaw-6404	212	4	are	be	AUX
taxlaw-6404	212	5	subject	subject	ADJ
taxlaw-6404	212	6	to	to	ADP
taxlaw-6404	212	7	a	a	DET
taxlaw-6404	212	8	similar	similar	ADJ
taxlaw-6404	212	9	critique	critique	NOUN
taxlaw-6404	212	10	as	as	SCONJ
taxlaw-6404	212	11	set	set	VERB
taxlaw-6404	212	12	forth	forth	ADP
taxlaw-6404	212	13	in	in	ADP
taxlaw-6404	212	14	part	part	NOUN
taxlaw-6404	212	15	iii	iii	NOUN
taxlaw-6404	212	16	,	,	PUNCT
taxlaw-6404	212	17	and	and	CCONJ
taxlaw-6404	212	18	should	should	AUX
taxlaw-6404	212	19	be	be	AUX
taxlaw-6404	212	20	included	include	VERB
taxlaw-6404	212	21	as	as	ADP
taxlaw-6404	212	22	part	part	NOUN
taxlaw-6404	212	23	of	of	ADP
taxlaw-6404	212	24	any	any	DET
taxlaw-6404	212	25	recovery	recovery	NOUN
taxlaw-6404	212	26	pool	pool	NOUN
taxlaw-6404	212	27	for	for	ADP
taxlaw-6404	212	28	stranded	strand	VERB
taxlaw-6404	212	29	assets	asset	NOUN
taxlaw-6404	212	30	discussed	discuss	VERB
taxlaw-6404	212	31	in	in	ADP
taxlaw-6404	212	32	part	part	PROPN
taxlaw-6404	212	33	iii	iii	NOUN
taxlaw-6404	212	34	.	.	PROPN
taxlaw-6404	213	1	37	37	NUM
taxlaw-6404	213	2	see	see	NOUN
taxlaw-6404	213	3	infra	infra	NOUN
taxlaw-6404	213	4	,	,	PUNCT
taxlaw-6404	213	5	part	part	NOUN
taxlaw-6404	213	6	ii.b	ii.b	NOUN
taxlaw-6404	213	7	.	.	PUNCT
taxlaw-6404	213	8	,	,	PUNCT
taxlaw-6404	213	9	table	table	NOUN
taxlaw-6404	213	10	4	4	NUM
taxlaw-6404	213	11	.	.	PUNCT
taxlaw-6404	214	1	the	the	DET
taxlaw-6404	214	2	article	article	NOUN
taxlaw-6404	214	3	uses	use	VERB
taxlaw-6404	214	4	figures	figure	NOUN
taxlaw-6404	214	5	from	from	ADP
taxlaw-6404	214	6	2016	2016	NUM
taxlaw-6404	214	7	because	because	SCONJ
taxlaw-6404	214	8	utilities	utility	NOUN
taxlaw-6404	214	9	,	,	PUNCT
taxlaw-6404	214	10	responding	respond	VERB
taxlaw-6404	214	11	to	to	ADP
taxlaw-6404	214	12	rate	rate	NOUN
taxlaw-6404	214	13	changes	change	NOUN
taxlaw-6404	214	14	and	and	CCONJ
taxlaw-6404	214	15	other	other	ADJ
taxlaw-6404	214	16	tax	tax	NOUN
taxlaw-6404	214	17	rule	rule	NOUN
taxlaw-6404	214	18	modifications	modification	NOUN
taxlaw-6404	214	19	in	in	ADP
taxlaw-6404	214	20	the	the	DET
taxlaw-6404	214	21	tax	tax	NOUN
taxlaw-6404	214	22	cuts	cut	NOUN
taxlaw-6404	214	23	and	and	CCONJ
taxlaw-6404	214	24	jobs	job	NOUN
taxlaw-6404	214	25	act	act	NOUN
taxlaw-6404	214	26	of	of	ADP
taxlaw-6404	214	27	2017	2017	NUM
taxlaw-6404	214	28	,	,	PUNCT
taxlaw-6404	214	29	re	re	VERB
taxlaw-6404	214	30	-	-	VERB
taxlaw-6404	214	31	categorized	categorize	VERB
taxlaw-6404	214	32	a	a	DET
taxlaw-6404	214	33	portion	portion	NOUN
taxlaw-6404	214	34	of	of	ADP
taxlaw-6404	214	35	the	the	DET
taxlaw-6404	214	36	funds	fund	NOUN
taxlaw-6404	214	37	in	in	ADP
taxlaw-6404	214	38	their	their	PRON
taxlaw-6404	214	39	adit	adit	NOUN
taxlaw-6404	214	40	accounts	account	NOUN
taxlaw-6404	214	41	in	in	ADP
taxlaw-6404	214	42	a	a	DET
taxlaw-6404	214	43	variety	variety	NOUN
taxlaw-6404	214	44	of	of	ADP
taxlaw-6404	214	45	ways	way	NOUN
taxlaw-6404	214	46	under	under	ADP
taxlaw-6404	214	47	the	the	DET
taxlaw-6404	214	48	uniform	uniform	ADJ
taxlaw-6404	214	49	system	system	NOUN
taxlaw-6404	214	50	of	of	ADP
taxlaw-6404	214	51	accounts	account	NOUN
taxlaw-6404	214	52	.	.	PUNCT
taxlaw-6404	215	1	38	38	NUM
taxlaw-6404	215	2	see	see	NOUN
taxlaw-6404	215	3	infra	infra	NOUN
taxlaw-6404	215	4	,	,	PUNCT
taxlaw-6404	215	5	part	part	NOUN
taxlaw-6404	215	6	ii.c	ii.c	NOUN
taxlaw-6404	215	7	.	.	PUNCT
taxlaw-6404	216	1	2019	2019	NUM
taxlaw-6404	216	2	]	]	PUNCT
taxlaw-6404	216	3	stranded	strand	VERB
taxlaw-6404	216	4	assets	asset	NOUN
taxlaw-6404	216	5	and	and	CCONJ
taxlaw-6404	216	6	efficient	efficient	ADJ
taxlaw-6404	216	7	pricing	pricing	NOUN
taxlaw-6404	216	8	for	for	ADP
taxlaw-6404	216	9	regulated	regulated	ADJ
taxlaw-6404	216	10	utilities	utility	NOUN
taxlaw-6404	216	11	:	:	PUNCT
taxlaw-6404	216	12	a	a	DET
taxlaw-6404	216	13	federal	federal	ADJ
taxlaw-6404	216	14	tax	tax	NOUN
taxlaw-6404	216	15	solution	solution	NOUN
taxlaw-6404	216	16	9	9	NUM
taxlaw-6404	216	17	this	this	DET
taxlaw-6404	216	18	part	part	NOUN
taxlaw-6404	216	19	briefly	briefly	ADV
taxlaw-6404	216	20	outlines	outline	VERB
taxlaw-6404	216	21	the	the	DET
taxlaw-6404	216	22	history	history	NOUN
taxlaw-6404	216	23	of	of	ADP
taxlaw-6404	216	24	public	public	ADJ
taxlaw-6404	216	25	utility	utility	NOUN
taxlaw-6404	216	26	regulation	regulation	NOUN
taxlaw-6404	216	27	,	,	PUNCT
taxlaw-6404	216	28	describes	describe	VERB
taxlaw-6404	216	29	how	how	SCONJ
taxlaw-6404	216	30	the	the	DET
taxlaw-6404	216	31	tax	tax	NOUN
taxlaw-6404	216	32	accounting	accounting	NOUN
taxlaw-6404	216	33	rules	rule	NOUN
taxlaw-6404	216	34	began	begin	VERB
taxlaw-6404	216	35	to	to	PART
taxlaw-6404	216	36	diverge	diverge	VERB
taxlaw-6404	216	37	from	from	ADP
taxlaw-6404	216	38	the	the	DET
taxlaw-6404	216	39	rules	rule	NOUN
taxlaw-6404	216	40	for	for	ADP
taxlaw-6404	216	41	financial	financial	ADJ
taxlaw-6404	216	42	and	and	CCONJ
taxlaw-6404	216	43	regulatory	regulatory	ADJ
taxlaw-6404	216	44	accounting	accounting	NOUN
taxlaw-6404	216	45	,	,	PUNCT
taxlaw-6404	216	46	and	and	CCONJ
taxlaw-6404	216	47	then	then	ADV
taxlaw-6404	216	48	examines	examine	VERB
taxlaw-6404	216	49	the	the	DET
taxlaw-6404	216	50	economic	economic	ADJ
taxlaw-6404	216	51	effects	effect	NOUN
taxlaw-6404	216	52	of	of	ADP
taxlaw-6404	216	53	this	this	DET
taxlaw-6404	216	54	divergence	divergence	NOUN
taxlaw-6404	216	55	under	under	ADP
taxlaw-6404	216	56	the	the	DET
taxlaw-6404	216	57	normalization	normalization	NOUN
taxlaw-6404	216	58	rules	rule	NOUN
taxlaw-6404	216	59	.	.	PUNCT
taxlaw-6404	217	1	finally	finally	ADV
taxlaw-6404	217	2	,	,	PUNCT
taxlaw-6404	217	3	it	it	PRON
taxlaw-6404	217	4	critiques	critique	VERB
taxlaw-6404	217	5	the	the	DET
taxlaw-6404	217	6	regulatory	regulatory	ADJ
taxlaw-6404	217	7	rules	rule	NOUN
taxlaw-6404	217	8	that	that	PRON
taxlaw-6404	217	9	reconcile	reconcile	VERB
taxlaw-6404	217	10	these	these	DET
taxlaw-6404	217	11	differences	difference	NOUN
taxlaw-6404	217	12	as	as	ADP
taxlaw-6404	217	13	magnifying	magnify	VERB
taxlaw-6404	217	14	environmental	environmental	ADJ
taxlaw-6404	217	15	harms	harm	NOUN
taxlaw-6404	217	16	.	.	PUNCT
taxlaw-6404	218	1	a.	a.	NOUN
taxlaw-6404	218	2	a	a	DET
taxlaw-6404	218	3	brief	brief	ADJ
taxlaw-6404	218	4	economic	economic	ADJ
taxlaw-6404	218	5	history	history	NOUN
taxlaw-6404	218	6	of	of	ADP
taxlaw-6404	218	7	public	public	ADJ
taxlaw-6404	218	8	utility	utility	NOUN
taxlaw-6404	218	9	regulation	regulation	NOUN
taxlaw-6404	218	10	before	before	ADP
taxlaw-6404	218	11	discussing	discuss	VERB
taxlaw-6404	218	12	how	how	SCONJ
taxlaw-6404	218	13	tax	tax	NOUN
taxlaw-6404	218	14	and	and	CCONJ
taxlaw-6404	218	15	regulatory	regulatory	ADJ
taxlaw-6404	218	16	rules	rule	NOUN
taxlaw-6404	218	17	governing	govern	VERB
taxlaw-6404	218	18	public	public	ADJ
taxlaw-6404	218	19	utilities	utility	NOUN
taxlaw-6404	218	20	contribute	contribute	VERB
taxlaw-6404	218	21	to	to	ADP
taxlaw-6404	218	22	carbon	carbon	NOUN
taxlaw-6404	218	23	lock	lock	NOUN
taxlaw-6404	218	24	-	-	PUNCT
taxlaw-6404	218	25	in	in	NOUN
taxlaw-6404	218	26	,	,	PUNCT
taxlaw-6404	218	27	it	it	PRON
taxlaw-6404	218	28	may	may	AUX
taxlaw-6404	218	29	be	be	AUX
taxlaw-6404	218	30	helpful	helpful	ADJ
taxlaw-6404	218	31	to	to	PART
taxlaw-6404	218	32	explain	explain	VERB
taxlaw-6404	218	33	why	why	SCONJ
taxlaw-6404	218	34	public	public	ADJ
taxlaw-6404	218	35	utilities	utility	NOUN
taxlaw-6404	218	36	are	be	AUX
taxlaw-6404	218	37	regulated	regulate	VERB
taxlaw-6404	218	38	.	.	PUNCT
taxlaw-6404	219	1	the	the	DET
taxlaw-6404	219	2	energy	energy	NOUN
taxlaw-6404	219	3	markets	market	NOUN
taxlaw-6404	219	4	in	in	ADP
taxlaw-6404	219	5	the	the	DET
taxlaw-6404	219	6	united	united	PROPN
taxlaw-6404	219	7	states	states	PROPN
taxlaw-6404	219	8	developed	develop	VERB
taxlaw-6404	219	9	initially	initially	ADV
taxlaw-6404	219	10	as	as	ADP
taxlaw-6404	219	11	natural	natural	ADJ
taxlaw-6404	219	12	monopolies	monopoly	NOUN
taxlaw-6404	219	13	:	:	PUNCT
taxlaw-6404	219	14	the	the	DET
taxlaw-6404	219	15	benefits	benefit	NOUN
taxlaw-6404	219	16	,	,	PUNCT
taxlaw-6404	219	17	and	and	CCONJ
taxlaw-6404	219	18	the	the	DET
taxlaw-6404	219	19	possibility	possibility	NOUN
taxlaw-6404	219	20	,	,	PUNCT
taxlaw-6404	219	21	of	of	ADP
taxlaw-6404	219	22	competition	competition	NOUN
taxlaw-6404	219	23	were	be	AUX
taxlaw-6404	219	24	limited.39	limited.39	NOUN
taxlaw-6404	219	25	in	in	ADP
taxlaw-6404	219	26	the	the	DET
taxlaw-6404	219	27	early	early	ADJ
taxlaw-6404	219	28	years	year	NOUN
taxlaw-6404	219	29	,	,	PUNCT
taxlaw-6404	219	30	the	the	DET
taxlaw-6404	219	31	development	development	NOUN
taxlaw-6404	219	32	of	of	ADP
taxlaw-6404	219	33	an	an	DET
taxlaw-6404	219	34	energy	energy	NOUN
taxlaw-6404	219	35	utility	utility	NOUN
taxlaw-6404	219	36	required	require	VERB
taxlaw-6404	219	37	a	a	DET
taxlaw-6404	219	38	high	high	ADJ
taxlaw-6404	219	39	threshold	threshold	NOUN
taxlaw-6404	219	40	investment	investment	NOUN
taxlaw-6404	219	41	and	and	CCONJ
taxlaw-6404	219	42	an	an	DET
taxlaw-6404	219	43	established	establish	VERB
taxlaw-6404	219	44	industry	industry	NOUN
taxlaw-6404	219	45	enjoyed	enjoyed	AUX
taxlaw-6404	219	46	declining	decline	VERB
taxlaw-6404	219	47	long	long	ADJ
taxlaw-6404	219	48	-	-	PUNCT
taxlaw-6404	219	49	term	term	NOUN
taxlaw-6404	219	50	costs	cost	NOUN
taxlaw-6404	219	51	and	and	CCONJ
taxlaw-6404	219	52	increasing	increase	VERB
taxlaw-6404	219	53	returns	return	NOUN
taxlaw-6404	219	54	to	to	PART
taxlaw-6404	219	55	scale.40	scale.40	VERB
taxlaw-6404	219	56	an	an	DET
taxlaw-6404	219	57	existing	exist	VERB
taxlaw-6404	219	58	utility	utility	NOUN
taxlaw-6404	219	59	,	,	PUNCT
taxlaw-6404	219	60	seeking	seek	VERB
taxlaw-6404	219	61	to	to	PART
taxlaw-6404	219	62	maximize	maximize	VERB
taxlaw-6404	219	63	its	its	PRON
taxlaw-6404	219	64	profit	profit	NOUN
taxlaw-6404	219	65	,	,	PUNCT
taxlaw-6404	219	66	would	would	AUX
taxlaw-6404	219	67	want	want	VERB
taxlaw-6404	219	68	to	to	PART
taxlaw-6404	219	69	extend	extend	VERB
taxlaw-6404	219	70	service	service	NOUN
taxlaw-6404	219	71	to	to	PART
taxlaw-6404	219	72	reduce	reduce	VERB
taxlaw-6404	219	73	its	its	PRON
taxlaw-6404	219	74	average	average	ADJ
taxlaw-6404	219	75	costs.41	costs.41	NOUN
taxlaw-6404	219	76	it	it	PRON
taxlaw-6404	219	77	might	might	AUX
taxlaw-6404	219	78	also	also	ADV
taxlaw-6404	219	79	limit	limit	VERB
taxlaw-6404	219	80	competition	competition	NOUN
taxlaw-6404	219	81	,	,	PUNCT
taxlaw-6404	219	82	and	and	CCONJ
taxlaw-6404	219	83	undercut	undercut	VERB
taxlaw-6404	219	84	a	a	DET
taxlaw-6404	219	85	competing	compete	VERB
taxlaw-6404	219	86	startup	startup	NOUN
taxlaw-6404	219	87	investment	investment	NOUN
taxlaw-6404	219	88	in	in	ADP
taxlaw-6404	219	89	an	an	DET
taxlaw-6404	219	90	adjacent	adjacent	ADJ
taxlaw-6404	219	91	area	area	NOUN
taxlaw-6404	219	92	,	,	PUNCT
taxlaw-6404	219	93	by	by	ADP
taxlaw-6404	219	94	extending	extend	VERB
taxlaw-6404	219	95	service	service	NOUN
taxlaw-6404	219	96	to	to	ADP
taxlaw-6404	219	97	that	that	DET
taxlaw-6404	219	98	new	new	ADJ
taxlaw-6404	219	99	area.42	area.42	NOUN
taxlaw-6404	219	100	the	the	DET
taxlaw-6404	219	101	first	first	ADJ
taxlaw-6404	219	102	party	party	NOUN
taxlaw-6404	219	103	to	to	PART
taxlaw-6404	219	104	enter	enter	VERB
taxlaw-6404	219	105	the	the	DET
taxlaw-6404	219	106	market	market	NOUN
taxlaw-6404	219	107	would	would	AUX
taxlaw-6404	219	108	thereby	thereby	ADV
taxlaw-6404	219	109	succeed	succeed	VERB
taxlaw-6404	219	110	in	in	ADP
taxlaw-6404	219	111	dominating	dominate	VERB
taxlaw-6404	219	112	it	it	PRON
taxlaw-6404	219	113	.	.	PUNCT
taxlaw-6404	220	1	43	43	NUM
taxlaw-6404	220	2	a	a	DET
taxlaw-6404	220	3	vertically	vertically	ADV
taxlaw-6404	220	4	integrated	integrate	VERB
taxlaw-6404	220	5	firm	firm	NOUN
taxlaw-6404	220	6	,	,	PUNCT
taxlaw-6404	220	7	providing	provide	VERB
taxlaw-6404	220	8	generation	generation	NOUN
taxlaw-6404	220	9	,	,	PUNCT
taxlaw-6404	220	10	transmission	transmission	NOUN
taxlaw-6404	220	11	,	,	PUNCT
taxlaw-6404	220	12	and	and	CCONJ
taxlaw-6404	220	13	distribution	distribution	NOUN
taxlaw-6404	220	14	facilities	facility	NOUN
taxlaw-6404	220	15	as	as	ADP
taxlaw-6404	220	16	the	the	DET
taxlaw-6404	220	17	sole	sole	ADJ
taxlaw-6404	220	18	provider	provider	NOUN
taxlaw-6404	220	19	of	of	ADP
taxlaw-6404	220	20	electricity	electricity	NOUN
taxlaw-6404	220	21	in	in	ADP
taxlaw-6404	220	22	a	a	DET
taxlaw-6404	220	23	community	community	NOUN
taxlaw-6404	220	24	,	,	PUNCT
taxlaw-6404	220	25	could	could	AUX
taxlaw-6404	220	26	charge	charge	VERB
taxlaw-6404	220	27	excessively	excessively	ADV
taxlaw-6404	220	28	high	high	ADJ
taxlaw-6404	220	29	rates	rate	NOUN
taxlaw-6404	220	30	,	,	PUNCT
taxlaw-6404	220	31	fail	fail	VERB
taxlaw-6404	220	32	to	to	PART
taxlaw-6404	220	33	provide	provide	VERB
taxlaw-6404	220	34	reliable	reliable	ADJ
taxlaw-6404	220	35	service	service	NOUN
taxlaw-6404	220	36	,	,	PUNCT
taxlaw-6404	220	37	and	and	CCONJ
taxlaw-6404	220	38	discriminate	discriminate	VERB
taxlaw-6404	220	39	in	in	ADP
taxlaw-6404	220	40	granting	grant	VERB
taxlaw-6404	220	41	access	access	NOUN
taxlaw-6404	220	42	to	to	ADP
taxlaw-6404	220	43	service.44	service.44	NOUN
taxlaw-6404	220	44	in	in	ADP
taxlaw-6404	220	45	markets	market	NOUN
taxlaw-6404	220	46	where	where	SCONJ
taxlaw-6404	220	47	competition	competition	NOUN
taxlaw-6404	220	48	exists	exist	VERB
taxlaw-6404	220	49	between	between	ADP
taxlaw-6404	220	50	two	two	NUM
taxlaw-6404	220	51	or	or	CCONJ
taxlaw-6404	220	52	more	more	ADJ
taxlaw-6404	220	53	firms	firm	NOUN
taxlaw-6404	220	54	,	,	PUNCT
taxlaw-6404	220	55	the	the	DET
taxlaw-6404	220	56	duplication	duplication	NOUN
taxlaw-6404	220	57	of	of	ADP
taxlaw-6404	220	58	network	network	NOUN
taxlaw-6404	220	59	services	service	NOUN
taxlaw-6404	220	60	,	,	PUNCT
taxlaw-6404	220	61	such	such	ADJ
taxlaw-6404	220	62	as	as	ADP
taxlaw-6404	220	63	a	a	DET
taxlaw-6404	220	64	utility	utility	NOUN
taxlaw-6404	220	65	grid	grid	NOUN
taxlaw-6404	220	66	,	,	PUNCT
taxlaw-6404	220	67	would	would	AUX
taxlaw-6404	220	68	be	be	AUX
taxlaw-6404	220	69	wasteful	wasteful	ADJ
taxlaw-6404	220	70	,	,	PUNCT
taxlaw-6404	220	71	since	since	SCONJ
taxlaw-6404	220	72	the	the	DET
taxlaw-6404	220	73	cost	cost	NOUN
taxlaw-6404	220	74	of	of	ADP
taxlaw-6404	220	75	each	each	DET
taxlaw-6404	220	76	grid	grid	NOUN
taxlaw-6404	220	77	would	would	AUX
taxlaw-6404	220	78	be	be	AUX
taxlaw-6404	220	79	spread	spread	VERB
taxlaw-6404	220	80	over	over	ADP
taxlaw-6404	220	81	a	a	DET
taxlaw-6404	220	82	smaller	small	ADJ
taxlaw-6404	220	83	number	number	NOUN
taxlaw-6404	220	84	of	of	ADP
taxlaw-6404	220	85	customers.45	customers.45	NOUN
taxlaw-6404	220	86	furthermore	furthermore	ADV
taxlaw-6404	220	87	,	,	PUNCT
taxlaw-6404	220	88	by	by	ADP
taxlaw-6404	220	89	the	the	DET
taxlaw-6404	220	90	time	time	NOUN
taxlaw-6404	220	91	it	it	PRON
taxlaw-6404	220	92	would	would	AUX
taxlaw-6404	220	93	take	take	VERB
taxlaw-6404	220	94	either	either	ADV
taxlaw-6404	220	95	firm	firm	ADJ
taxlaw-6404	220	96	to	to	PART
taxlaw-6404	220	97	recover	recover	VERB
taxlaw-6404	220	98	its	its	PRON
taxlaw-6404	220	99	investment	investment	NOUN
taxlaw-6404	220	100	,	,	PUNCT
taxlaw-6404	220	101	competition	competition	NOUN
taxlaw-6404	220	102	could	could	AUX
taxlaw-6404	220	103	drive	drive	VERB
taxlaw-6404	220	104	one	one	NUM
taxlaw-6404	220	105	or	or	CCONJ
taxlaw-6404	220	106	both	both	PRON
taxlaw-6404	220	107	firms	firm	NOUN
taxlaw-6404	220	108	into	into	ADP
taxlaw-6404	220	109	insolvency.46	insolvency.46	PROPN
taxlaw-6404	220	110	to	to	PART
taxlaw-6404	220	111	protect	protect	VERB
taxlaw-6404	220	112	consumers	consumer	NOUN
taxlaw-6404	220	113	against	against	ADP
taxlaw-6404	220	114	adverse	adverse	ADJ
taxlaw-6404	220	115	exercises	exercise	NOUN
taxlaw-6404	220	116	of	of	ADP
taxlaw-6404	220	117	market	market	NOUN
taxlaw-6404	220	118	power	power	NOUN
taxlaw-6404	220	119	,	,	PUNCT
taxlaw-6404	220	120	states	state	NOUN
taxlaw-6404	220	121	passed	pass	VERB
taxlaw-6404	220	122	progressive	progressive	ADJ
taxlaw-6404	220	123	regulation.47	regulation.47	ADJ
taxlaw-6404	220	124	firms	firm	NOUN
taxlaw-6404	220	125	sought	seek	VERB
taxlaw-6404	220	126	sufficient	sufficient	ADJ
taxlaw-6404	220	127	protection	protection	NOUN
taxlaw-6404	220	128	to	to	PART
taxlaw-6404	220	129	recover	recover	VERB
taxlaw-6404	220	130	their	their	PRON
taxlaw-6404	220	131	initial	initial	ADJ
taxlaw-6404	220	132	large	large	ADJ
taxlaw-6404	220	133	investments	investment	NOUN
taxlaw-6404	220	134	in	in	ADP
taxlaw-6404	220	135	plant	plant	NOUN
taxlaw-6404	220	136	,	,	PUNCT
taxlaw-6404	220	137	39	39	NUM
taxlaw-6404	220	138	see	see	VERB
taxlaw-6404	220	139	davies	davy	NOUN
taxlaw-6404	220	140	,	,	PUNCT
taxlaw-6404	220	141	supra	supra	PROPN
taxlaw-6404	220	142	note	note	NOUN
taxlaw-6404	220	143	3	3	NUM
taxlaw-6404	220	144	,	,	PUNCT
taxlaw-6404	220	145	at	at	ADP
taxlaw-6404	220	146	283	283	NUM
taxlaw-6404	220	147	-	-	SYM
taxlaw-6404	220	148	84	84	NUM
taxlaw-6404	220	149	(	(	PUNCT
taxlaw-6404	220	150	quoting	quote	VERB
taxlaw-6404	220	151	judge	judge	PROPN
taxlaw-6404	220	152	richard	richard	PROPN
taxlaw-6404	220	153	posner	posner	PROPN
taxlaw-6404	220	154	in	in	ADP
taxlaw-6404	220	155	omega	omega	NOUN
taxlaw-6404	220	156	satellite	satellite	NOUN
taxlaw-6404	220	157	products	products	PROPN
taxlaw-6404	220	158	co.	co.	PROPN
taxlaw-6404	220	159	v.	v.	ADP
taxlaw-6404	220	160	city	city	PROPN
taxlaw-6404	220	161	of	of	ADP
taxlaw-6404	220	162	indianapolis	indianapolis	PROPN
taxlaw-6404	220	163	,	,	PUNCT
taxlaw-6404	220	164	694	694	NUM
taxlaw-6404	220	165	f.2d	f.2d	SYM
taxlaw-6404	220	166	119	119	NUM
taxlaw-6404	220	167	(	(	PUNCT
taxlaw-6404	220	168	7th	7th	ADJ
taxlaw-6404	220	169	cir	cir	NOUN
taxlaw-6404	220	170	.	.	PROPN
taxlaw-6404	220	171	1982	1982	NUM
taxlaw-6404	220	172	)	)	PUNCT
taxlaw-6404	220	173	)	)	PUNCT
taxlaw-6404	220	174	.	.	PUNCT
taxlaw-6404	221	1	40	40	NUM
taxlaw-6404	222	1	i	i	PRON
taxlaw-6404	222	2	d.	d.	PROPN
taxlaw-6404	222	3	at	at	ADP
taxlaw-6404	222	4	283	283	NUM
taxlaw-6404	222	5	;	;	PUNCT
taxlaw-6404	222	6	see	see	VERB
taxlaw-6404	222	7	also	also	ADV
taxlaw-6404	222	8	amy	amy	PROPN
taxlaw-6404	222	9	abel	abel	PROPN
taxlaw-6404	222	10	,	,	PUNCT
taxlaw-6404	222	11	cong	cong	PROPN
taxlaw-6404	222	12	.	.	PUNCT
taxlaw-6404	223	1	research	research	NOUN
taxlaw-6404	223	2	serv	serv	PROPN
taxlaw-6404	223	3	.	.	PUNCT
taxlaw-6404	223	4	,	,	PUNCT
taxlaw-6404	223	5	98	98	NUM
taxlaw-6404	223	6	-	-	SYM
taxlaw-6404	223	7	419	419	NUM
taxlaw-6404	223	8	enr	enr	NOUN
taxlaw-6404	223	9	,	,	PUNCT
taxlaw-6404	223	10	electricity	electricity	NOUN
taxlaw-6404	223	11	restructuring	restructure	VERB
taxlaw-6404	223	12	background	background	NOUN
taxlaw-6404	223	13	:	:	PUNCT
taxlaw-6404	223	14	the	the	DET
taxlaw-6404	223	15	public	public	ADJ
taxlaw-6404	223	16	utility	utility	NOUN
taxlaw-6404	223	17	regulatory	regulatory	ADJ
taxlaw-6404	223	18	policies	policy	NOUN
taxlaw-6404	223	19	act	act	NOUN
taxlaw-6404	223	20	of	of	ADP
taxlaw-6404	223	21	1978	1978	NUM
taxlaw-6404	223	22	and	and	CCONJ
taxlaw-6404	223	23	the	the	DET
taxlaw-6404	223	24	energy	energy	NOUN
taxlaw-6404	223	25	policy	policy	NOUN
taxlaw-6404	223	26	act	act	NOUN
taxlaw-6404	223	27	of	of	ADP
taxlaw-6404	223	28	1992	1992	NUM
taxlaw-6404	223	29	2	2	NUM
taxlaw-6404	223	30	(	(	PUNCT
taxlaw-6404	223	31	1998	1998	NUM
taxlaw-6404	223	32	)	)	PUNCT
taxlaw-6404	223	33	.	.	PUNCT
taxlaw-6404	224	1	the	the	DET
taxlaw-6404	224	2	costs	cost	NOUN
taxlaw-6404	224	3	to	to	PART
taxlaw-6404	224	4	construct	construct	VERB
taxlaw-6404	224	5	electricity	electricity	NOUN
taxlaw-6404	224	6	generation	generation	NOUN
taxlaw-6404	224	7	and	and	CCONJ
taxlaw-6404	224	8	transmission	transmission	NOUN
taxlaw-6404	224	9	facilities	facility	NOUN
taxlaw-6404	224	10	have	have	AUX
taxlaw-6404	224	11	historically	historically	ADV
taxlaw-6404	224	12	been	be	AUX
taxlaw-6404	224	13	high	high	ADJ
taxlaw-6404	224	14	.	.	PUNCT
taxlaw-6404	225	1	see	see	VERB
taxlaw-6404	225	2	joseph	joseph	PROPN
taxlaw-6404	225	3	p.	p.	PROPN
taxlaw-6404	225	4	tomain	tomain	PROPN
taxlaw-6404	225	5	,	,	PUNCT
taxlaw-6404	225	6	ending	end	VERB
taxlaw-6404	225	7	dirty	dirty	ADJ
taxlaw-6404	225	8	energy	energy	NOUN
taxlaw-6404	225	9	policy	policy	NOUN
taxlaw-6404	225	10	44	44	NUM
taxlaw-6404	225	11	(	(	PUNCT
taxlaw-6404	225	12	2011	2011	NUM
taxlaw-6404	225	13	)	)	PUNCT
taxlaw-6404	225	14	.	.	PUNCT
taxlaw-6404	226	1	41	41	NUM
taxlaw-6404	226	2	see	see	VERB
taxlaw-6404	226	3	davies	davy	NOUN
taxlaw-6404	226	4	,	,	PUNCT
taxlaw-6404	226	5	supra	supra	PROPN
taxlaw-6404	226	6	note	note	NOUN
taxlaw-6404	226	7	3	3	NUM
taxlaw-6404	226	8	,	,	PUNCT
taxlaw-6404	226	9	at	at	ADP
taxlaw-6404	226	10	284	284	NUM
taxlaw-6404	226	11	(	(	PUNCT
taxlaw-6404	226	12	quoting	quote	VERB
taxlaw-6404	226	13	judge	judge	PROPN
taxlaw-6404	226	14	richard	richard	PROPN
taxlaw-6404	226	15	posner	posner	PROPN
taxlaw-6404	226	16	in	in	ADP
taxlaw-6404	226	17	omega	omega	NOUN
taxlaw-6404	226	18	satellite	satellite	NOUN
taxlaw-6404	226	19	products	products	PROPN
taxlaw-6404	226	20	co.	co.	PROPN
taxlaw-6404	226	21	v.	v.	ADP
taxlaw-6404	226	22	city	city	PROPN
taxlaw-6404	226	23	of	of	ADP
taxlaw-6404	226	24	indianapolis	indianapolis	PROPN
taxlaw-6404	226	25	,	,	PUNCT
taxlaw-6404	226	26	694	694	NUM
taxlaw-6404	226	27	f.2d	f.2d	SYM
taxlaw-6404	226	28	119	119	NUM
taxlaw-6404	226	29	(	(	PUNCT
taxlaw-6404	226	30	7th	7th	ADJ
taxlaw-6404	226	31	cir	cir	NOUN
taxlaw-6404	226	32	.	.	PROPN
taxlaw-6404	226	33	1982	1982	NUM
taxlaw-6404	226	34	)	)	PUNCT
taxlaw-6404	226	35	)	)	PUNCT
taxlaw-6404	226	36	.	.	PUNCT
taxlaw-6404	227	1	42	42	NUM
taxlaw-6404	228	1	i	i	PRON
taxlaw-6404	228	2	d.	d.	VERB
taxlaw-6404	228	3	at	at	ADP
taxlaw-6404	228	4	3	3	NUM
taxlaw-6404	228	5	(	(	PUNCT
taxlaw-6404	228	6	“	"	PUNCT
taxlaw-6404	228	7	at	at	ADP
taxlaw-6404	228	8	the	the	DET
taxlaw-6404	228	9	end	end	NOUN
taxlaw-6404	228	10	of	of	ADP
taxlaw-6404	228	11	the	the	DET
taxlaw-6404	228	12	19th	19th	ADJ
taxlaw-6404	228	13	century	century	NOUN
taxlaw-6404	228	14	,	,	PUNCT
taxlaw-6404	228	15	gas	gas	NOUN
taxlaw-6404	228	16	and	and	CCONJ
taxlaw-6404	228	17	electricity	electricity	NOUN
taxlaw-6404	228	18	companies	company	NOUN
taxlaw-6404	228	19	began	begin	VERB
taxlaw-6404	228	20	as	as	ADP
taxlaw-6404	228	21	small	small	ADJ
taxlaw-6404	228	22	,	,	PUNCT
taxlaw-6404	228	23	local	local	ADJ
taxlaw-6404	228	24	businesses	business	NOUN
taxlaw-6404	228	25	that	that	PRON
taxlaw-6404	228	26	,	,	PUNCT
taxlaw-6404	228	27	due	due	ADP
taxlaw-6404	228	28	to	to	ADP
taxlaw-6404	228	29	technological	technological	ADJ
taxlaw-6404	228	30	limitations	limitation	NOUN
taxlaw-6404	228	31	,	,	PUNCT
taxlaw-6404	228	32	served	serve	VERB
taxlaw-6404	228	33	relatively	relatively	ADV
taxlaw-6404	228	34	small	small	ADJ
taxlaw-6404	228	35	geographical	geographical	ADJ
taxlaw-6404	228	36	areas	area	NOUN
taxlaw-6404	228	37	.	.	PUNCT
taxlaw-6404	229	1	these	these	DET
taxlaw-6404	229	2	businesses	business	NOUN
taxlaw-6404	229	3	were	be	AUX
taxlaw-6404	229	4	local	local	ADJ
taxlaw-6404	229	5	,	,	PUNCT
taxlaw-6404	229	6	competitive	competitive	ADJ
taxlaw-6404	229	7	,	,	PUNCT
taxlaw-6404	229	8	and	and	CCONJ
taxlaw-6404	229	9	were	be	AUX
taxlaw-6404	229	10	unregulated	unregulate	VERB
taxlaw-6404	229	11	.	.	PUNCT
taxlaw-6404	230	1	with	with	ADP
taxlaw-6404	230	2	technological	technological	ADJ
taxlaw-6404	230	3	improvements	improvement	NOUN
taxlaw-6404	230	4	,	,	PUNCT
taxlaw-6404	230	5	those	those	DET
taxlaw-6404	230	6	companies	company	NOUN
taxlaw-6404	230	7	grew	grow	VERB
taxlaw-6404	230	8	to	to	PART
taxlaw-6404	230	9	serve	serve	VERB
taxlaw-6404	230	10	more	more	ADJ
taxlaw-6404	230	11	customers	customer	NOUN
taxlaw-6404	230	12	and	and	CCONJ
taxlaw-6404	230	13	,	,	PUNCT
taxlaw-6404	230	14	to	to	PART
taxlaw-6404	230	15	achieve	achieve	VERB
taxlaw-6404	230	16	economies	economy	NOUN
taxlaw-6404	230	17	of	of	ADP
taxlaw-6404	230	18	scale	scale	NOUN
taxlaw-6404	230	19	,	,	PUNCT
taxlaw-6404	230	20	consolidated	consolidate	VERB
taxlaw-6404	230	21	.	.	PUNCT
taxlaw-6404	231	1	that	that	DET
taxlaw-6404	231	2	consolidation	consolidation	NOUN
taxlaw-6404	231	3	revealed	reveal	VERB
taxlaw-6404	231	4	two	two	NUM
taxlaw-6404	231	5	things	thing	NOUN
taxlaw-6404	231	6	.	.	PUNCT
taxlaw-6404	232	1	first	first	ADV
taxlaw-6404	232	2	,	,	PUNCT
taxlaw-6404	232	3	these	these	DET
taxlaw-6404	232	4	local	local	ADJ
taxlaw-6404	232	5	,	,	PUNCT
taxlaw-6404	232	6	growing	grow	VERB
taxlaw-6404	232	7	utilities	utility	NOUN
taxlaw-6404	232	8	could	could	AUX
taxlaw-6404	232	9	exercise	exercise	VERB
taxlaw-6404	232	10	market	market	NOUN
taxlaw-6404	232	11	power	power	NOUN
taxlaw-6404	232	12	over	over	ADP
taxlaw-6404	232	13	their	their	PRON
taxlaw-6404	232	14	customers	customer	NOUN
taxlaw-6404	232	15	.	.	PUNCT
taxlaw-6404	233	1	second	second	ADJ
taxlaw-6404	233	2	,	,	PUNCT
taxlaw-6404	233	3	the	the	DET
taxlaw-6404	233	4	firms	firm	NOUN
taxlaw-6404	233	5	that	that	PRON
taxlaw-6404	233	6	were	be	AUX
taxlaw-6404	233	7	already	already	ADV
taxlaw-6404	233	8	in	in	ADP
taxlaw-6404	233	9	the	the	DET
taxlaw-6404	233	10	gas	gas	NOUN
taxlaw-6404	233	11	or	or	CCONJ
taxlaw-6404	233	12	electricity	electricity	NOUN
taxlaw-6404	233	13	business	business	NOUN
taxlaw-6404	233	14	would	would	AUX
taxlaw-6404	233	15	also	also	ADV
taxlaw-6404	233	16	exercise	exercise	VERB
taxlaw-6404	233	17	market	market	NOUN
taxlaw-6404	233	18	power	power	NOUN
taxlaw-6404	233	19	to	to	PART
taxlaw-6404	233	20	set	set	VERB
taxlaw-6404	233	21	barriers	barrier	NOUN
taxlaw-6404	233	22	to	to	ADP
taxlaw-6404	233	23	competition	competition	NOUN
taxlaw-6404	233	24	.	.	PUNCT
taxlaw-6404	233	25	”	"	PUNCT
taxlaw-6404	234	1	)	)	PUNCT
taxlaw-6404	234	2	43	43	NUM
taxlaw-6404	235	1	i	i	PRON
taxlaw-6404	235	2	d.	d.	PROPN
taxlaw-6404	235	3	at	at	ADP
taxlaw-6404	235	4	3	3	NUM
taxlaw-6404	235	5	,	,	PUNCT
taxlaw-6404	235	6	282	282	NUM
taxlaw-6404	235	7	-	-	SYM
taxlaw-6404	235	8	285	285	NUM
taxlaw-6404	235	9	.	.	PUNCT
taxlaw-6404	236	1	but	but	CCONJ
taxlaw-6404	236	2	see	see	VERB
taxlaw-6404	236	3	peter	peter	PROPN
taxlaw-6404	236	4	z.	z.	PROPN
taxlaw-6404	236	5	grossman	grossman	PROPN
taxlaw-6404	236	6	,	,	PUNCT
taxlaw-6404	236	7	is	be	AUX
taxlaw-6404	236	8	anything	anything	PRON
taxlaw-6404	236	9	a	a	DET
taxlaw-6404	236	10	natural	natural	ADJ
taxlaw-6404	236	11	monopoly	monopoly	NOUN
taxlaw-6404	236	12	,	,	PUNCT
taxlaw-6404	236	13	the	the	DET
taxlaw-6404	236	14	end	end	NOUN
taxlaw-6404	236	15	of	of	ADP
taxlaw-6404	236	16	a	a	DET
taxlaw-6404	236	17	natural	natural	ADJ
taxlaw-6404	236	18	monopoly	monopoly	NOUN
taxlaw-6404	236	19	:	:	PUNCT
taxlaw-6404	236	20	deregulation	deregulation	NOUN
taxlaw-6404	236	21	and	and	CCONJ
taxlaw-6404	236	22	competition	competition	NOUN
taxlaw-6404	236	23	in	in	ADP
taxlaw-6404	236	24	the	the	DET
taxlaw-6404	236	25	electric	electric	ADJ
taxlaw-6404	236	26	power	power	NOUN
taxlaw-6404	236	27	industry	industry	NOUN
taxlaw-6404	236	28	,	,	PUNCT
taxlaw-6404	236	29	34	34	NUM
taxlaw-6404	236	30	(	(	PUNCT
taxlaw-6404	236	31	peter	peter	PROPN
taxlaw-6404	236	32	z.	z.	PROPN
taxlaw-6404	236	33	grossman	grossman	PROPN
taxlaw-6404	236	34	&	&	CCONJ
taxlaw-6404	236	35	daniel	daniel	PROPN
taxlaw-6404	236	36	h.	h.	PROPN
taxlaw-6404	236	37	cole	cole	PROPN
taxlaw-6404	236	38	,	,	PUNCT
taxlaw-6404	236	39	eds	eds	PROPN
taxlaw-6404	236	40	.	.	PROPN
taxlaw-6404	236	41	2014	2014	NUM
taxlaw-6404	236	42	)	)	PUNCT
taxlaw-6404	236	43	.	.	PUNCT
taxlaw-6404	237	1	44	44	NUM
taxlaw-6404	237	2	see	see	VERB
taxlaw-6404	237	3	davies	davy	NOUN
taxlaw-6404	237	4	,	,	PUNCT
taxlaw-6404	237	5	supra	supra	PROPN
taxlaw-6404	237	6	note	note	NOUN
taxlaw-6404	237	7	3	3	NUM
taxlaw-6404	237	8	,	,	PUNCT
taxlaw-6404	237	9	at	at	ADP
taxlaw-6404	237	10	282	282	NUM
taxlaw-6404	237	11	-	-	SYM
taxlaw-6404	237	12	83	83	NUM
taxlaw-6404	237	13	.	.	PUNCT
taxlaw-6404	238	1	45	45	NUM
taxlaw-6404	239	1	i	i	PRON
taxlaw-6404	239	2	d.	d.	VERB
taxlaw-6404	239	3	at	at	ADP
taxlaw-6404	239	4	284	284	NUM
taxlaw-6404	239	5	-	-	SYM
taxlaw-6404	239	6	85	85	NUM
taxlaw-6404	239	7	.	.	PUNCT
taxlaw-6404	239	8	46	46	NUM
taxlaw-6404	240	1	i	i	PRON
taxlaw-6404	240	2	d.	d.	PROPN
taxlaw-6404	240	3	at	at	ADP
taxlaw-6404	240	4	285	285	NUM
taxlaw-6404	240	5	,	,	PUNCT
taxlaw-6404	240	6	290	290	NUM
taxlaw-6404	240	7	.	.	PUNCT
taxlaw-6404	241	1	47	47	NUM
taxlaw-6404	241	2	see	see	VERB
taxlaw-6404	241	3	alt	alt	ADJ
taxlaw-6404	241	4	,	,	PUNCT
taxlaw-6404	241	5	supra	supra	ADJ
taxlaw-6404	241	6	note	note	NOUN
taxlaw-6404	241	7	32	32	NUM
taxlaw-6404	241	8	,	,	PUNCT
taxlaw-6404	241	9	at	at	ADP
taxlaw-6404	241	10	17	17	NUM
taxlaw-6404	241	11	.	.	PUNCT
taxlaw-6404	242	1	the	the	DET
taxlaw-6404	242	2	characteristics	characteristic	NOUN
taxlaw-6404	242	3	of	of	ADP
taxlaw-6404	242	4	a	a	DET
taxlaw-6404	242	5	natural	natural	ADJ
taxlaw-6404	242	6	monopoly	monopoly	NOUN
taxlaw-6404	242	7	—	—	PUNCT
taxlaw-6404	242	8	high	high	ADJ
taxlaw-6404	242	9	initial	initial	ADJ
taxlaw-6404	242	10	capital	capital	NOUN
taxlaw-6404	242	11	costs	cost	NOUN
taxlaw-6404	242	12	,	,	PUNCT
taxlaw-6404	242	13	increasing	increase	VERB
taxlaw-6404	242	14	returns	return	NOUN
taxlaw-6404	242	15	to	to	PART
taxlaw-6404	242	16	scale	scale	VERB
taxlaw-6404	242	17	,	,	PUNCT
taxlaw-6404	242	18	and	and	CCONJ
taxlaw-6404	242	19	distribution	distribution	NOUN
taxlaw-6404	242	20	networks	network	NOUN
taxlaw-6404	242	21	,	,	PUNCT
taxlaw-6404	242	22	the	the	DET
taxlaw-6404	242	23	duplication	duplication	NOUN
taxlaw-6404	242	24	of	of	ADP
taxlaw-6404	242	25	which	which	PRON
taxlaw-6404	242	26	would	would	AUX
taxlaw-6404	242	27	be	be	AUX
taxlaw-6404	242	28	wasteful	wasteful	ADJ
taxlaw-6404	242	29	—	—	PUNCT
taxlaw-6404	242	30	are	be	AUX
taxlaw-6404	242	31	market	market	NOUN
taxlaw-6404	242	32	imperfections	imperfection	NOUN
taxlaw-6404	242	33	that	that	PRON
taxlaw-6404	242	34	justify	justify	VERB
taxlaw-6404	242	35	regulation	regulation	NOUN
taxlaw-6404	242	36	as	as	ADP
taxlaw-6404	242	37	an	an	DET
taxlaw-6404	242	38	economic	economic	ADJ
taxlaw-6404	242	39	matter	matter	NOUN
taxlaw-6404	242	40	.	.	PUNCT
taxlaw-6404	243	1	see	see	VERB
taxlaw-6404	243	2	davies	davy	NOUN
taxlaw-6404	243	3	,	,	PUNCT
taxlaw-6404	243	4	supra	supra	PROPN
taxlaw-6404	243	5	note	note	NOUN
taxlaw-6404	243	6	3	3	NUM
taxlaw-6404	243	7	,	,	PUNCT
taxlaw-6404	243	8	at	at	ADP
taxlaw-6404	243	9	289	289	NUM
taxlaw-6404	243	10	columbia	columbia	PROPN
taxlaw-6404	243	11	journal	journal	PROPN
taxlaw-6404	243	12	of	of	ADP
taxlaw-6404	243	13	tax	tax	NOUN
taxlaw-6404	243	14	law	law	NOUN
taxlaw-6404	244	1	[	[	X
taxlaw-6404	244	2	vol	vol	NOUN
taxlaw-6404	244	3	.	.	PUNCT
taxlaw-6404	245	1	11:1	11:1	NUM
taxlaw-6404	245	2	10	10	NUM
taxlaw-6404	245	3	equipment	equipment	NOUN
taxlaw-6404	245	4	,	,	PUNCT
taxlaw-6404	245	5	and	and	CCONJ
taxlaw-6404	245	6	distribution	distribution	NOUN
taxlaw-6404	245	7	facilities.48	facilities.48	NOUN
taxlaw-6404	245	8	states	state	NOUN
taxlaw-6404	245	9	granted	grant	VERB
taxlaw-6404	245	10	firms	firm	NOUN
taxlaw-6404	245	11	monopolies	monopoly	NOUN
taxlaw-6404	245	12	to	to	PART
taxlaw-6404	245	13	induce	induce	VERB
taxlaw-6404	245	14	them	they	PRON
taxlaw-6404	245	15	to	to	PART
taxlaw-6404	245	16	incur	incur	VERB
taxlaw-6404	245	17	those	those	DET
taxlaw-6404	245	18	investments	investment	NOUN
taxlaw-6404	245	19	and	and	CCONJ
taxlaw-6404	245	20	to	to	PART
taxlaw-6404	245	21	eliminate	eliminate	VERB
taxlaw-6404	245	22	the	the	DET
taxlaw-6404	245	23	risk	risk	NOUN
taxlaw-6404	245	24	of	of	ADP
taxlaw-6404	245	25	financial	financial	ADJ
taxlaw-6404	245	26	loss	loss	NOUN
taxlaw-6404	245	27	from	from	ADP
taxlaw-6404	245	28	competition.49	competition.49	NOUN
taxlaw-6404	245	29	in	in	ADP
taxlaw-6404	245	30	return	return	NOUN
taxlaw-6404	245	31	,	,	PUNCT
taxlaw-6404	245	32	states	state	NOUN
taxlaw-6404	245	33	protected	protect	VERB
taxlaw-6404	245	34	consumers	consumer	NOUN
taxlaw-6404	245	35	against	against	ADP
taxlaw-6404	245	36	monopoly	monopoly	NOUN
taxlaw-6404	245	37	practices	practice	NOUN
taxlaw-6404	245	38	by	by	ADP
taxlaw-6404	245	39	regulating	regulate	VERB
taxlaw-6404	245	40	the	the	DET
taxlaw-6404	245	41	rates	rate	NOUN
taxlaw-6404	245	42	firms	firm	NOUN
taxlaw-6404	245	43	could	could	AUX
taxlaw-6404	245	44	charge	charge	VERB
taxlaw-6404	245	45	consumers	consumer	NOUN
taxlaw-6404	245	46	and	and	CCONJ
taxlaw-6404	245	47	assured	assure	VERB
taxlaw-6404	245	48	quality	quality	NOUN
taxlaw-6404	245	49	service	service	NOUN
taxlaw-6404	245	50	through	through	ADP
taxlaw-6404	245	51	nondiscrimination	nondiscrimination	NOUN
taxlaw-6404	245	52	provisions	provision	NOUN
taxlaw-6404	245	53	and	and	CCONJ
taxlaw-6404	245	54	other	other	ADJ
taxlaw-6404	245	55	service	service	NOUN
taxlaw-6404	245	56	obligations.50	obligations.50	PROPN
taxlaw-6404	245	57	this	this	DET
taxlaw-6404	245	58	arrangement	arrangement	NOUN
taxlaw-6404	245	59	is	be	AUX
taxlaw-6404	245	60	known	know	VERB
taxlaw-6404	245	61	as	as	ADP
taxlaw-6404	245	62	the	the	DET
taxlaw-6404	245	63	“	"	PUNCT
taxlaw-6404	245	64	regulatory	regulatory	ADJ
taxlaw-6404	245	65	compact	compact	NOUN
taxlaw-6404	245	66	.	.	PUNCT
taxlaw-6404	246	1	”51	”51	PROPN
taxlaw-6404	247	1	later	later	ADV
taxlaw-6404	247	2	,	,	PUNCT
taxlaw-6404	247	3	when	when	SCONJ
taxlaw-6404	247	4	firms	firm	NOUN
taxlaw-6404	247	5	began	begin	VERB
taxlaw-6404	247	6	to	to	PART
taxlaw-6404	247	7	expand	expand	VERB
taxlaw-6404	247	8	their	their	PRON
taxlaw-6404	247	9	electric	electric	ADJ
taxlaw-6404	247	10	grids	grid	NOUN
taxlaw-6404	247	11	and	and	CCONJ
taxlaw-6404	247	12	extend	extend	VERB
taxlaw-6404	247	13	service	service	NOUN
taxlaw-6404	247	14	across	across	ADP
taxlaw-6404	247	15	state	state	NOUN
taxlaw-6404	247	16	lines	line	NOUN
taxlaw-6404	247	17	,	,	PUNCT
taxlaw-6404	247	18	congress	congress	PROPN
taxlaw-6404	247	19	passed	pass	VERB
taxlaw-6404	247	20	a	a	DET
taxlaw-6404	247	21	series	series	NOUN
taxlaw-6404	247	22	of	of	ADP
taxlaw-6404	247	23	regulatory	regulatory	ADJ
taxlaw-6404	247	24	statutes	statute	NOUN
taxlaw-6404	247	25	to	to	PART
taxlaw-6404	247	26	address	address	VERB
taxlaw-6404	247	27	anticompetitive	anticompetitive	ADJ
taxlaw-6404	247	28	behavior	behavior	NOUN
taxlaw-6404	247	29	and	and	CCONJ
taxlaw-6404	247	30	other	other	ADJ
taxlaw-6404	247	31	market	market	NOUN
taxlaw-6404	247	32	failures	failure	NOUN
taxlaw-6404	247	33	occurring	occur	VERB
taxlaw-6404	247	34	in	in	ADP
taxlaw-6404	247	35	interstate	interstate	ADJ
taxlaw-6404	247	36	commerce.52	commerce.52	ADJ
taxlaw-6404	247	37	eventually	eventually	ADV
taxlaw-6404	247	38	congress	congress	PROPN
taxlaw-6404	247	39	delegated	delegate	VERB
taxlaw-6404	247	40	regulatory	regulatory	ADJ
taxlaw-6404	247	41	authority	authority	NOUN
taxlaw-6404	247	42	to	to	ADP
taxlaw-6404	247	43	the	the	DET
taxlaw-6404	247	44	federal	federal	PROPN
taxlaw-6404	247	45	power	power	PROPN
taxlaw-6404	247	46	commission	commission	PROPN
taxlaw-6404	247	47	,	,	PUNCT
taxlaw-6404	247	48	the	the	DET
taxlaw-6404	247	49	predecessor	predecessor	NOUN
taxlaw-6404	247	50	to	to	ADP
taxlaw-6404	247	51	the	the	DET
taxlaw-6404	247	52	federal	federal	ADJ
taxlaw-6404	247	53	energy	energy	PROPN
taxlaw-6404	247	54	regulatory	regulatory	PROPN
taxlaw-6404	247	55	commission	commission	NOUN
taxlaw-6404	247	56	(	(	PUNCT
taxlaw-6404	247	57	“	"	PUNCT
taxlaw-6404	247	58	ferc	ferc	PROPN
taxlaw-6404	247	59	”	"	PUNCT
taxlaw-6404	247	60	)	)	PUNCT
taxlaw-6404	247	61	to	to	PART
taxlaw-6404	247	62	regulate	regulate	VERB
taxlaw-6404	247	63	hydropower	hydropower	NOUN
taxlaw-6404	247	64	and	and	CCONJ
taxlaw-6404	247	65	interstate	interstate	ADJ
taxlaw-6404	247	66	electricity	electricity	NOUN
taxlaw-6404	247	67	sales.53	sales.53	NOUN
taxlaw-6404	247	68	today	today	NOUN
taxlaw-6404	247	69	,	,	PUNCT
taxlaw-6404	247	70	in	in	ADP
taxlaw-6404	247	71	most	most	ADJ
taxlaw-6404	247	72	states	state	NOUN
taxlaw-6404	247	73	,	,	PUNCT
taxlaw-6404	247	74	public	public	ADJ
taxlaw-6404	247	75	service	service	NOUN
taxlaw-6404	247	76	commissions	commission	NOUN
taxlaw-6404	247	77	set	set	VERB
taxlaw-6404	247	78	retail	retail	ADJ
taxlaw-6404	247	79	intrastate	intrastate	ADJ
taxlaw-6404	247	80	gas	gas	NOUN
taxlaw-6404	247	81	and	and	CCONJ
taxlaw-6404	247	82	electricity	electricity	NOUN
taxlaw-6404	247	83	rates54	rates54	NOUN
taxlaw-6404	247	84	and	and	CCONJ
taxlaw-6404	247	85	,	,	PUNCT
taxlaw-6404	247	86	to	to	ADP
taxlaw-6404	247	87	the	the	DET
taxlaw-6404	247	88	extent	extent	NOUN
taxlaw-6404	247	89	utilities	utility	NOUN
taxlaw-6404	247	90	provide	provide	VERB
taxlaw-6404	247	91	service	service	NOUN
taxlaw-6404	247	92	across	across	ADP
taxlaw-6404	247	93	state	state	NOUN
taxlaw-6404	247	94	lines	line	NOUN
taxlaw-6404	247	95	,	,	PUNCT
taxlaw-6404	247	96	they	they	PRON
taxlaw-6404	247	97	must	must	AUX
taxlaw-6404	247	98	do	do	VERB
taxlaw-6404	247	99	so	so	ADV
taxlaw-6404	247	100	in	in	ADP
taxlaw-6404	247	101	conformity	conformity	NOUN
taxlaw-6404	247	102	with	with	ADP
taxlaw-6404	247	103	the	the	DET
taxlaw-6404	247	104	ferc	ferc	PROPN
taxlaw-6404	247	105	rules.55	rules.55	PROPN
taxlaw-6404	247	106	b.	b.	PROPN
taxlaw-6404	247	107	accounting	account	VERB
taxlaw-6404	247	108	for	for	ADP
taxlaw-6404	247	109	fixed	fix	VERB
taxlaw-6404	247	110	costs	cost	NOUN
taxlaw-6404	247	111	in	in	ADP
taxlaw-6404	247	112	general	general	ADJ
taxlaw-6404	247	113	,	,	PUNCT
taxlaw-6404	247	114	when	when	SCONJ
taxlaw-6404	247	115	a	a	DET
taxlaw-6404	247	116	business	business	NOUN
taxlaw-6404	247	117	acquires	acquire	VERB
taxlaw-6404	247	118	an	an	DET
taxlaw-6404	247	119	asset	asset	NOUN
taxlaw-6404	247	120	that	that	PRON
taxlaw-6404	247	121	will	will	AUX
taxlaw-6404	247	122	last	last	VERB
taxlaw-6404	247	123	several	several	ADJ
taxlaw-6404	247	124	years	year	NOUN
taxlaw-6404	247	125	and	and	CCONJ
taxlaw-6404	247	126	will	will	AUX
taxlaw-6404	247	127	earn	earn	VERB
taxlaw-6404	247	128	income	income	NOUN
taxlaw-6404	247	129	over	over	ADP
taxlaw-6404	247	130	time	time	NOUN
taxlaw-6404	247	131	,	,	PUNCT
taxlaw-6404	247	132	it	it	PRON
taxlaw-6404	247	133	will	will	AUX
taxlaw-6404	247	134	account	account	VERB
taxlaw-6404	247	135	for	for	ADP
taxlaw-6404	247	136	that	that	DET
taxlaw-6404	247	137	value	value	NOUN
taxlaw-6404	247	138	of	of	ADP
taxlaw-6404	247	139	that	that	DET
taxlaw-6404	247	140	asset	asset	NOUN
taxlaw-6404	247	141	over	over	ADP
taxlaw-6404	247	142	the	the	DET
taxlaw-6404	247	143	period	period	NOUN
taxlaw-6404	247	144	that	that	PRON
taxlaw-6404	247	145	the	the	DET
taxlaw-6404	247	146	asset	asset	NOUN
taxlaw-6404	247	147	produces	produce	VERB
taxlaw-6404	247	148	90	90	NUM
taxlaw-6404	247	149	.	.	PUNCT
taxlaw-6404	248	1	in	in	ADP
taxlaw-6404	248	2	addition	addition	NOUN
taxlaw-6404	248	3	,	,	PUNCT
taxlaw-6404	248	4	regulation	regulation	NOUN
taxlaw-6404	248	5	may	may	AUX
taxlaw-6404	248	6	also	also	ADV
taxlaw-6404	248	7	be	be	AUX
taxlaw-6404	248	8	justified	justify	VERB
taxlaw-6404	248	9	as	as	SCONJ
taxlaw-6404	248	10	affected	affect	VERB
taxlaw-6404	248	11	with	with	ADP
taxlaw-6404	248	12	the	the	DET
taxlaw-6404	248	13	public	public	ADJ
taxlaw-6404	248	14	interest	interest	NOUN
taxlaw-6404	248	15	,	,	PUNCT
taxlaw-6404	248	16	since	since	SCONJ
taxlaw-6404	248	17	access	access	NOUN
taxlaw-6404	248	18	to	to	ADP
taxlaw-6404	248	19	electricity	electricity	NOUN
taxlaw-6404	248	20	is	be	AUX
taxlaw-6404	248	21	essential	essential	ADJ
taxlaw-6404	248	22	to	to	ADP
taxlaw-6404	248	23	a	a	DET
taxlaw-6404	248	24	functioning	function	VERB
taxlaw-6404	248	25	economy	economy	NOUN
taxlaw-6404	248	26	.	.	PUNCT
taxlaw-6404	249	1	i	i	PRON
taxlaw-6404	249	2	d.	d.	PROPN
taxlaw-6404	249	3	48	48	NUM
taxlaw-6404	249	4	see	see	VERB
taxlaw-6404	249	5	grossman	grossman	NOUN
taxlaw-6404	249	6	,	,	PUNCT
taxlaw-6404	249	7	supra	supra	PROPN
taxlaw-6404	249	8	note	note	PROPN
taxlaw-6404	249	9	43	43	NUM
taxlaw-6404	249	10	,	,	PUNCT
taxlaw-6404	249	11	at	at	ADP
taxlaw-6404	249	12	41	41	NUM
taxlaw-6404	249	13	-	-	SYM
taxlaw-6404	249	14	43	43	NUM
taxlaw-6404	249	15	.	.	PUNCT
taxlaw-6404	250	1	49	49	NUM
taxlaw-6404	250	2	see	see	VERB
taxlaw-6404	250	3	alt	alt	ADJ
taxlaw-6404	250	4	,	,	PUNCT
taxlaw-6404	250	5	supra	supra	PROPN
taxlaw-6404	250	6	note	note	NOUN
taxlaw-6404	250	7	32	32	NUM
taxlaw-6404	250	8	at	at	ADP
taxlaw-6404	250	9	18	18	NUM
taxlaw-6404	250	10	;	;	PUNCT
taxlaw-6404	250	11	see	see	VERB
taxlaw-6404	250	12	also	also	ADV
taxlaw-6404	250	13	davies	davy	NOUN
taxlaw-6404	250	14	,	,	PUNCT
taxlaw-6404	250	15	supra	supra	PROPN
taxlaw-6404	250	16	note	note	NOUN
taxlaw-6404	250	17	3	3	NUM
taxlaw-6404	250	18	,	,	PUNCT
taxlaw-6404	250	19	at	at	ADP
taxlaw-6404	250	20	264	264	NUM
taxlaw-6404	250	21	,	,	PUNCT
taxlaw-6404	250	22	289	289	NUM
taxlaw-6404	250	23	-	-	SYM
taxlaw-6404	250	24	90	90	NUM
taxlaw-6404	250	25	.	.	NUM
taxlaw-6404	250	26	50	50	NUM
taxlaw-6404	251	1	i	i	PRON
taxlaw-6404	251	2	d.	d.	PROPN
taxlaw-6404	251	3	51	51	NUM
taxlaw-6404	251	4	see	see	VERB
taxlaw-6404	251	5	davies	davy	NOUN
taxlaw-6404	251	6	,	,	PUNCT
taxlaw-6404	251	7	supra	supra	PROPN
taxlaw-6404	251	8	note	note	NOUN
taxlaw-6404	251	9	3	3	NUM
taxlaw-6404	251	10	,	,	PUNCT
taxlaw-6404	251	11	at	at	ADP
taxlaw-6404	251	12	264	264	NUM
taxlaw-6404	251	13	,	,	PUNCT
taxlaw-6404	251	14	289	289	NUM
taxlaw-6404	251	15	.	.	PUNCT
taxlaw-6404	252	1	52	52	NUM
taxlaw-6404	252	2	first	first	ADV
taxlaw-6404	252	3	,	,	PUNCT
taxlaw-6404	252	4	congress	congress	PROPN
taxlaw-6404	252	5	passed	pass	VERB
taxlaw-6404	252	6	anti	anti	ADJ
taxlaw-6404	252	7	-	-	ADJ
taxlaw-6404	252	8	trust	trust	ADJ
taxlaw-6404	252	9	laws	law	NOUN
taxlaw-6404	252	10	to	to	PART
taxlaw-6404	252	11	limit	limit	VERB
taxlaw-6404	252	12	the	the	DET
taxlaw-6404	252	13	exercise	exercise	NOUN
taxlaw-6404	252	14	of	of	ADP
taxlaw-6404	252	15	monopoly	monopoly	NOUN
taxlaw-6404	252	16	power	power	NOUN
taxlaw-6404	252	17	.	.	PUNCT
taxlaw-6404	253	1	see	see	VERB
taxlaw-6404	253	2	sherman	sherman	PROPN
taxlaw-6404	253	3	antitrust	antitrust	PROPN
taxlaw-6404	253	4	act	act	NOUN
taxlaw-6404	253	5	of	of	ADP
taxlaw-6404	253	6	1890	1890	NUM
taxlaw-6404	253	7	,	,	PUNCT
taxlaw-6404	253	8	pub	pub	NOUN
taxlaw-6404	253	9	.	.	PUNCT
taxlaw-6404	254	1	l.	l.	X
taxlaw-6404	255	1	_	_	PUNCT
taxlaw-6404	256	1	_	_	PUNCT
taxlaw-6404	256	2	,	,	PUNCT
taxlaw-6404	256	3	26	26	NUM
taxlaw-6404	256	4	stat	stat	NOUN
taxlaw-6404	256	5	.	.	PUNCT
taxlaw-6404	257	1	209	209	NUM
taxlaw-6404	257	2	(	(	PUNCT
taxlaw-6404	257	3	july	july	PROPN
taxlaw-6404	257	4	2	2	NUM
taxlaw-6404	257	5	,	,	PUNCT
taxlaw-6404	257	6	1890	1890	NUM
taxlaw-6404	257	7	)	)	PUNCT
taxlaw-6404	257	8	(	(	PUNCT
taxlaw-6404	257	9	codified	codify	VERB
taxlaw-6404	257	10	as	as	SCONJ
taxlaw-6404	257	11	amended	amend	VERB
taxlaw-6404	257	12	at	at	ADP
taxlaw-6404	257	13	15	15	NUM
taxlaw-6404	257	14	u.s.c	u.s.c	ADJ
taxlaw-6404	257	15	.	.	PUNCT
taxlaw-6404	258	1	§	§	PROPN
taxlaw-6404	258	2	§	§	PROPN
taxlaw-6404	258	3	1–7	1–7	NUM
taxlaw-6404	258	4	)	)	PUNCT
taxlaw-6404	258	5	,	,	PUNCT
taxlaw-6404	258	6	and	and	CCONJ
taxlaw-6404	258	7	clayton	clayton	PROPN
taxlaw-6404	258	8	antitrust	antitrust	PROPN
taxlaw-6404	258	9	act	act	NOUN
taxlaw-6404	258	10	of	of	ADP
taxlaw-6404	258	11	1914	1914	NUM
taxlaw-6404	258	12	,	,	PUNCT
taxlaw-6404	258	13	pub	pub	NOUN
taxlaw-6404	258	14	.	.	PUNCT
taxlaw-6404	259	1	l.	l.	PROPN
taxlaw-6404	259	2	63–212	63–212	PROPN
taxlaw-6404	259	3	,	,	PUNCT
taxlaw-6404	259	4	38	38	NUM
taxlaw-6404	259	5	stat	stat	NOUN
taxlaw-6404	259	6	.	.	PUNCT
taxlaw-6404	260	1	730	730	NUM
taxlaw-6404	260	2	(	(	PUNCT
taxlaw-6404	260	3	oct	oct	PROPN
taxlaw-6404	260	4	.	.	PROPN
taxlaw-6404	260	5	15	15	NUM
taxlaw-6404	260	6	,	,	PUNCT
taxlaw-6404	260	7	1914	1914	NUM
taxlaw-6404	260	8	)	)	PUNCT
taxlaw-6404	260	9	(	(	PUNCT
taxlaw-6404	260	10	codified	codify	VERB
taxlaw-6404	260	11	as	as	SCONJ
taxlaw-6404	260	12	amended	amend	VERB
taxlaw-6404	260	13	at	at	ADP
taxlaw-6404	260	14	15	15	NUM
taxlaw-6404	260	15	u.s.c	u.s.c	ADJ
taxlaw-6404	260	16	.	.	PUNCT
taxlaw-6404	261	1	§	§	PROPN
taxlaw-6404	261	2	§	§	PROPN
taxlaw-6404	261	3	12–27	12–27	NUM
taxlaw-6404	261	4	,	,	PUNCT
taxlaw-6404	261	5	29	29	NUM
taxlaw-6404	261	6	u.s.c	u.s.c	ADJ
taxlaw-6404	261	7	.	.	PUNCT
taxlaw-6404	262	1	§	§	PROPN
taxlaw-6404	262	2	§	§	PROPN
taxlaw-6404	262	3	52–53	52–53	NUM
taxlaw-6404	262	4	)	)	PUNCT
taxlaw-6404	262	5	.	.	PUNCT
taxlaw-6404	263	1	congress	congress	PROPN
taxlaw-6404	263	2	then	then	ADV
taxlaw-6404	263	3	began	begin	VERB
taxlaw-6404	263	4	regulating	regulate	VERB
taxlaw-6404	263	5	natural	natural	ADJ
taxlaw-6404	263	6	monopolies	monopoly	NOUN
taxlaw-6404	263	7	.	.	PUNCT
taxlaw-6404	264	1	see	see	VERB
taxlaw-6404	264	2	the	the	DET
taxlaw-6404	264	3	interstate	interstate	PROPN
taxlaw-6404	264	4	commerce	commerce	PROPN
taxlaw-6404	264	5	act	act	NOUN
taxlaw-6404	264	6	of	of	ADP
taxlaw-6404	264	7	1887	1887	NUM
taxlaw-6404	264	8	;	;	PUNCT
taxlaw-6404	264	9	the	the	DET
taxlaw-6404	264	10	public	public	ADJ
taxlaw-6404	264	11	utility	utility	NOUN
taxlaw-6404	264	12	holding	hold	VERB
taxlaw-6404	264	13	company	company	NOUN
taxlaw-6404	264	14	act	act	NOUN
taxlaw-6404	264	15	of	of	ADP
taxlaw-6404	264	16	1935	1935	NUM
taxlaw-6404	264	17	,	,	PUNCT
taxlaw-6404	264	18	15	15	NUM
taxlaw-6404	264	19	usc	usc	NOUN
taxlaw-6404	264	20	79a	79a	PROPN
taxlaw-6404	264	21	et	et	PROPN
taxlaw-6404	264	22	seq	seq	PROPN
taxlaw-6404	264	23	.	.	PUNCT
taxlaw-6404	265	1	(	(	PUNCT
taxlaw-6404	265	2	repealed	repeal	VERB
taxlaw-6404	265	3	)	)	PUNCT
taxlaw-6404	265	4	,	,	PUNCT
taxlaw-6404	265	5	federal	federal	ADJ
taxlaw-6404	265	6	power	power	PROPN
taxlaw-6404	265	7	act	act	PROPN
taxlaw-6404	265	8	,	,	PUNCT
taxlaw-6404	265	9	natural	natural	ADJ
taxlaw-6404	265	10	gas	gas	NOUN
taxlaw-6404	265	11	act	act	NOUN
taxlaw-6404	265	12	of	of	ADP
taxlaw-6404	265	13	1938	1938	NUM
taxlaw-6404	265	14	,	,	PUNCT
taxlaw-6404	265	15	priceanderson	priceanderson	PROPN
taxlaw-6404	265	16	act	act	NOUN
taxlaw-6404	265	17	of	of	ADP
taxlaw-6404	265	18	1957	1957	NUM
taxlaw-6404	265	19	,	,	PUNCT
taxlaw-6404	265	20	atomic	atomic	ADJ
taxlaw-6404	265	21	energy	energy	NOUN
taxlaw-6404	265	22	act	act	NOUN
taxlaw-6404	265	23	of	of	ADP
taxlaw-6404	265	24	1964	1964	NUM
taxlaw-6404	265	25	,	,	PUNCT
taxlaw-6404	265	26	the	the	DET
taxlaw-6404	265	27	national	national	ADJ
taxlaw-6404	265	28	energy	energy	PROPN
taxlaw-6404	265	29	act	act	NOUN
taxlaw-6404	265	30	of	of	ADP
taxlaw-6404	265	31	1978	1978	NUM
taxlaw-6404	265	32	,	,	PUNCT
taxlaw-6404	265	33	public	public	ADJ
taxlaw-6404	265	34	utilities	utility	NOUN
taxlaw-6404	265	35	regulatory	regulatory	ADJ
taxlaw-6404	265	36	policies	policy	NOUN
taxlaw-6404	265	37	act	act	PROPN
taxlaw-6404	265	38	,	,	PUNCT
taxlaw-6404	265	39	the	the	DET
taxlaw-6404	265	40	natural	natural	ADJ
taxlaw-6404	265	41	gas	gas	NOUN
taxlaw-6404	265	42	policy	policy	NOUN
taxlaw-6404	265	43	act	act	NOUN
taxlaw-6404	265	44	,	,	PUNCT
taxlaw-6404	265	45	the	the	DET
taxlaw-6404	265	46	energy	energy	NOUN
taxlaw-6404	265	47	security	security	NOUN
taxlaw-6404	265	48	act	act	NOUN
taxlaw-6404	265	49	of	of	ADP
taxlaw-6404	265	50	1980	1980	NUM
taxlaw-6404	265	51	.	.	PUNCT
taxlaw-6404	266	1	from	from	ADP
taxlaw-6404	266	2	the	the	DET
taxlaw-6404	266	3	mid-1980s	mid-1980	NOUN
taxlaw-6404	266	4	congress	congress	PROPN
taxlaw-6404	266	5	and	and	CCONJ
taxlaw-6404	266	6	administrative	administrative	ADJ
taxlaw-6404	266	7	agencies	agency	NOUN
taxlaw-6404	266	8	began	begin	VERB
taxlaw-6404	266	9	taking	take	VERB
taxlaw-6404	266	10	actions	action	NOUN
taxlaw-6404	266	11	to	to	PART
taxlaw-6404	266	12	pull	pull	VERB
taxlaw-6404	266	13	back	back	ADV
taxlaw-6404	266	14	on	on	ADP
taxlaw-6404	266	15	regulation	regulation	NOUN
taxlaw-6404	266	16	and	and	CCONJ
taxlaw-6404	266	17	enhance	enhance	VERB
taxlaw-6404	266	18	competition	competition	NOUN
taxlaw-6404	266	19	for	for	ADP
taxlaw-6404	266	20	segments	segment	NOUN
taxlaw-6404	266	21	of	of	ADP
taxlaw-6404	266	22	the	the	DET
taxlaw-6404	266	23	energy	energy	NOUN
taxlaw-6404	266	24	production	production	NOUN
taxlaw-6404	266	25	,	,	PUNCT
taxlaw-6404	266	26	distribution	distribution	NOUN
taxlaw-6404	266	27	,	,	PUNCT
taxlaw-6404	266	28	and	and	CCONJ
taxlaw-6404	266	29	sales	sale	NOUN
taxlaw-6404	266	30	process	process	NOUN
taxlaw-6404	266	31	.	.	PUNCT
taxlaw-6404	267	1	however	however	ADV
taxlaw-6404	267	2	,	,	PUNCT
taxlaw-6404	267	3	many	many	ADJ
taxlaw-6404	267	4	states	state	NOUN
taxlaw-6404	267	5	have	have	AUX
taxlaw-6404	267	6	since	since	ADV
taxlaw-6404	267	7	slowed	slow	VERB
taxlaw-6404	267	8	or	or	CCONJ
taxlaw-6404	267	9	reversed	reverse	VERB
taxlaw-6404	267	10	this	this	DET
taxlaw-6404	267	11	process	process	NOUN
taxlaw-6404	267	12	following	follow	VERB
taxlaw-6404	267	13	price	price	NOUN
taxlaw-6404	267	14	spikes	spike	NOUN
taxlaw-6404	267	15	for	for	ADP
taxlaw-6404	267	16	electricity	electricity	NOUN
taxlaw-6404	267	17	and	and	CCONJ
taxlaw-6404	267	18	gas	gas	NOUN
taxlaw-6404	267	19	in	in	ADP
taxlaw-6404	267	20	2000	2000	NUM
taxlaw-6404	267	21	and	and	CCONJ
taxlaw-6404	267	22	2001	2001	NUM
taxlaw-6404	267	23	.	.	PUNCT
taxlaw-6404	268	1	see	see	VERB
taxlaw-6404	268	2	alt	alt	ADJ
taxlaw-6404	268	3	,	,	PUNCT
taxlaw-6404	268	4	supra	supra	ADJ
taxlaw-6404	268	5	note	note	NOUN
taxlaw-6404	268	6	32	32	NUM
taxlaw-6404	268	7	,	,	PUNCT
taxlaw-6404	268	8	at	at	ADP
taxlaw-6404	268	9	17	17	NUM
taxlaw-6404	268	10	.	.	PUNCT
taxlaw-6404	269	1	53	53	NUM
taxlaw-6404	269	2	federal	federal	ADJ
taxlaw-6404	269	3	water	water	NOUN
taxlaw-6404	269	4	power	power	PROPN
taxlaw-6404	269	5	act	act	NOUN
taxlaw-6404	269	6	of	of	ADP
taxlaw-6404	269	7	1920	1920	NUM
taxlaw-6404	269	8	(	(	PUNCT
taxlaw-6404	269	9	codified	codify	VERB
taxlaw-6404	269	10	as	as	SCONJ
taxlaw-6404	269	11	amended	amend	VERB
taxlaw-6404	269	12	at	at	ADP
taxlaw-6404	269	13	16	16	NUM
taxlaw-6404	269	14	u.s.c	u.s.c	ADJ
taxlaw-6404	269	15	.	.	PUNCT
taxlaw-6404	270	1	§	§	PROPN
taxlaw-6404	270	2	12	12	NUM
taxlaw-6404	270	3	(	(	PUNCT
taxlaw-6404	270	4	2018	2018	NUM
taxlaw-6404	270	5	)	)	PUNCT
taxlaw-6404	270	6	)	)	PUNCT
taxlaw-6404	270	7	.	.	PUNCT
taxlaw-6404	271	1	54	54	NUM
taxlaw-6404	271	2	twenty	twenty	NUM
taxlaw-6404	271	3	-	-	PUNCT
taxlaw-6404	271	4	one	one	NUM
taxlaw-6404	271	5	states	state	NOUN
taxlaw-6404	271	6	regulate	regulate	VERB
taxlaw-6404	271	7	both	both	CCONJ
taxlaw-6404	271	8	electricity	electricity	NOUN
taxlaw-6404	271	9	and	and	CCONJ
taxlaw-6404	271	10	gas	gas	NOUN
taxlaw-6404	271	11	markets	market	NOUN
taxlaw-6404	271	12	:	:	PUNCT
taxlaw-6404	271	13	alabama	alabama	PROPN
taxlaw-6404	271	14	,	,	PUNCT
taxlaw-6404	271	15	alaska	alaska	PROPN
taxlaw-6404	271	16	,	,	PUNCT
taxlaw-6404	271	17	arizona	arizona	PROPN
taxlaw-6404	271	18	,	,	PUNCT
taxlaw-6404	271	19	arkansas	arkansas	PROPN
taxlaw-6404	271	20	,	,	PUNCT
taxlaw-6404	271	21	hawaii	hawaii	PROPN
taxlaw-6404	271	22	,	,	PUNCT
taxlaw-6404	271	23	idaho	idaho	PROPN
taxlaw-6404	271	24	,	,	PUNCT
taxlaw-6404	271	25	kansas	kansas	PROPN
taxlaw-6404	271	26	,	,	PUNCT
taxlaw-6404	271	27	louisiana	louisiana	PROPN
taxlaw-6404	271	28	,	,	PUNCT
taxlaw-6404	271	29	minnesota	minnesota	PROPN
taxlaw-6404	271	30	,	,	PUNCT
taxlaw-6404	271	31	mississippi	mississippi	PROPN
taxlaw-6404	271	32	,	,	PUNCT
taxlaw-6404	271	33	missouri	missouri	PROPN
taxlaw-6404	271	34	,	,	PUNCT
taxlaw-6404	271	35	nevada	nevada	PROPN
taxlaw-6404	271	36	,	,	PUNCT
taxlaw-6404	271	37	north	north	PROPN
taxlaw-6404	271	38	carolina	carolina	PROPN
taxlaw-6404	271	39	,	,	PUNCT
taxlaw-6404	271	40	north	north	NOUN
taxlaw-6404	271	41	dakota	dakota	PROPN
taxlaw-6404	271	42	,	,	PUNCT
taxlaw-6404	271	43	oklahoma	oklahoma	PROPN
taxlaw-6404	271	44	south	south	PROPN
taxlaw-6404	271	45	carolina	carolina	PROPN
taxlaw-6404	271	46	,	,	PUNCT
taxlaw-6404	271	47	tennessee	tennessee	PROPN
taxlaw-6404	271	48	,	,	PUNCT
taxlaw-6404	271	49	utah	utah	PROPN
taxlaw-6404	271	50	,	,	PUNCT
taxlaw-6404	271	51	vermont	vermont	PROPN
taxlaw-6404	271	52	,	,	PUNCT
taxlaw-6404	271	53	washington	washington	PROPN
taxlaw-6404	271	54	,	,	PUNCT
taxlaw-6404	271	55	and	and	CCONJ
taxlaw-6404	271	56	wisconsin	wisconsin	PROPN
taxlaw-6404	271	57	.	.	PUNCT
taxlaw-6404	272	1	twelve	twelve	NUM
taxlaw-6404	272	2	states	state	NOUN
taxlaw-6404	272	3	regulate	regulate	VERB
taxlaw-6404	272	4	electricity	electricity	NOUN
taxlaw-6404	272	5	,	,	PUNCT
taxlaw-6404	272	6	but	but	CCONJ
taxlaw-6404	272	7	have	have	AUX
taxlaw-6404	272	8	deregulated	deregulate	VERB
taxlaw-6404	272	9	gas	gas	NOUN
taxlaw-6404	272	10	at	at	ADP
taxlaw-6404	272	11	least	least	ADJ
taxlaw-6404	272	12	partially	partially	ADV
taxlaw-6404	272	13	:	:	PUNCT
taxlaw-6404	272	14	colorado	colorado	PROPN
taxlaw-6404	272	15	,	,	PUNCT
taxlaw-6404	272	16	florida	florida	PROPN
taxlaw-6404	272	17	,	,	PUNCT
taxlaw-6404	272	18	georgia	georgia	PROPN
taxlaw-6404	272	19	,	,	PUNCT
taxlaw-6404	272	20	indiana	indiana	PROPN
taxlaw-6404	272	21	,	,	PUNCT
taxlaw-6404	272	22	iowa	iowa	PROPN
taxlaw-6404	272	23	,	,	PUNCT
taxlaw-6404	272	24	kentucky	kentucky	PROPN
taxlaw-6404	272	25	,	,	PUNCT
taxlaw-6404	272	26	montana	montana	PROPN
taxlaw-6404	272	27	,	,	PUNCT
taxlaw-6404	272	28	nebraska	nebraska	PROPN
taxlaw-6404	272	29	,	,	PUNCT
taxlaw-6404	272	30	new	new	PROPN
taxlaw-6404	272	31	mexico	mexico	PROPN
taxlaw-6404	272	32	,	,	PUNCT
taxlaw-6404	272	33	south	south	PROPN
taxlaw-6404	272	34	dakota	dakota	PROPN
taxlaw-6404	272	35	,	,	PUNCT
taxlaw-6404	272	36	west	west	PROPN
taxlaw-6404	272	37	virginia	virginia	PROPN
taxlaw-6404	272	38	,	,	PUNCT
taxlaw-6404	272	39	and	and	CCONJ
taxlaw-6404	272	40	wyoming	wyoming	PROPN
taxlaw-6404	272	41	.	.	PUNCT
taxlaw-6404	273	1	two	two	NUM
taxlaw-6404	273	2	states	state	NOUN
taxlaw-6404	273	3	regulate	regulate	VERB
taxlaw-6404	273	4	gas	gas	NOUN
taxlaw-6404	273	5	but	but	CCONJ
taxlaw-6404	273	6	not	not	PART
taxlaw-6404	273	7	electricity	electricity	NOUN
taxlaw-6404	273	8	:	:	PUNCT
taxlaw-6404	273	9	delaware	delaware	PROPN
taxlaw-6404	273	10	and	and	CCONJ
taxlaw-6404	273	11	oregon	oregon	PROPN
taxlaw-6404	273	12	.	.	PUNCT
taxlaw-6404	274	1	fifteen	fifteen	NUM
taxlaw-6404	274	2	states	state	NOUN
taxlaw-6404	274	3	have	have	AUX
taxlaw-6404	274	4	deregulated	deregulate	VERB
taxlaw-6404	274	5	both	both	DET
taxlaw-6404	274	6	electricity	electricity	NOUN
taxlaw-6404	274	7	and	and	CCONJ
taxlaw-6404	274	8	gas	gas	NOUN
taxlaw-6404	274	9	markets	market	NOUN
taxlaw-6404	274	10	(	(	PUNCT
taxlaw-6404	274	11	though	though	SCONJ
taxlaw-6404	274	12	for	for	ADP
taxlaw-6404	274	13	some	some	DET
taxlaw-6404	274	14	states	state	NOUN
taxlaw-6404	274	15	the	the	DET
taxlaw-6404	274	16	deregulation	deregulation	NOUN
taxlaw-6404	274	17	of	of	ADP
taxlaw-6404	274	18	gas	gas	NOUN
taxlaw-6404	274	19	markets	market	NOUN
taxlaw-6404	274	20	is	be	AUX
taxlaw-6404	274	21	limited	limit	VERB
taxlaw-6404	274	22	or	or	CCONJ
taxlaw-6404	274	23	offered	offer	VERB
taxlaw-6404	274	24	only	only	ADV
taxlaw-6404	274	25	to	to	ADP
taxlaw-6404	274	26	certain	certain	ADJ
taxlaw-6404	274	27	consumer	consumer	NOUN
taxlaw-6404	274	28	classes	class	NOUN
taxlaw-6404	274	29	):	):	PUNCT
taxlaw-6404	274	30	california	california	PROPN
taxlaw-6404	274	31	,	,	PUNCT
taxlaw-6404	274	32	connecticut	connecticut	PROPN
taxlaw-6404	274	33	,	,	PUNCT
taxlaw-6404	274	34	illinois	illinois	PROPN
taxlaw-6404	274	35	,	,	PUNCT
taxlaw-6404	274	36	maine	maine	PROPN
taxlaw-6404	274	37	,	,	PUNCT
taxlaw-6404	274	38	maryland	maryland	PROPN
taxlaw-6404	274	39	,	,	PUNCT
taxlaw-6404	274	40	massachusetts	massachusetts	PROPN
taxlaw-6404	274	41	,	,	PUNCT
taxlaw-6404	274	42	michigan	michigan	PROPN
taxlaw-6404	274	43	,	,	PUNCT
taxlaw-6404	274	44	new	new	PROPN
taxlaw-6404	274	45	hampshire	hampshire	PROPN
taxlaw-6404	274	46	,	,	PUNCT
taxlaw-6404	274	47	new	new	PROPN
taxlaw-6404	274	48	jersey	jersey	PROPN
taxlaw-6404	274	49	,	,	PUNCT
taxlaw-6404	274	50	new	new	PROPN
taxlaw-6404	274	51	york	york	PROPN
taxlaw-6404	274	52	,	,	PUNCT
taxlaw-6404	274	53	ohio	ohio	PROPN
taxlaw-6404	274	54	,	,	PUNCT
taxlaw-6404	274	55	pennsylvania	pennsylvania	PROPN
taxlaw-6404	274	56	,	,	PUNCT
taxlaw-6404	274	57	rhode	rhode	PROPN
taxlaw-6404	274	58	island	island	PROPN
taxlaw-6404	274	59	,	,	PUNCT
taxlaw-6404	274	60	texas	texas	PROPN
taxlaw-6404	274	61	,	,	PUNCT
taxlaw-6404	274	62	and	and	CCONJ
taxlaw-6404	274	63	virginia	virginia	PROPN
taxlaw-6404	274	64	.	.	PUNCT
taxlaw-6404	275	1	map	map	NOUN
taxlaw-6404	275	2	of	of	ADP
taxlaw-6404	275	3	deregulated	deregulated	ADJ
taxlaw-6404	275	4	energy	energy	NOUN
taxlaw-6404	275	5	states	state	NOUN
taxlaw-6404	275	6	&	&	CCONJ
taxlaw-6404	275	7	markets	market	NOUN
taxlaw-6404	275	8	(	(	PUNCT
taxlaw-6404	275	9	updated	update	VERB
taxlaw-6404	275	10	2018	2018	NUM
taxlaw-6404	275	11	)	)	PUNCT
taxlaw-6404	275	12	,	,	PUNCT
taxlaw-6404	275	13	https://www.electricchoice.com/mapderegulated-energy-markets/	https://www.electricchoice.com/mapderegulated-energy-markets/	PROPN
taxlaw-6404	275	14	[	[	X
taxlaw-6404	275	15	perma.cc/k97d-j9ey	perma.cc/k97d-j9ey	X
taxlaw-6404	275	16	]	]	X
taxlaw-6404	275	17	.	.	PUNCT
taxlaw-6404	276	1	55	55	NUM
taxlaw-6404	276	2	see	see	VERB
taxlaw-6404	276	3	alt	alt	ADJ
taxlaw-6404	276	4	,	,	PUNCT
taxlaw-6404	276	5	supra	supra	ADJ
taxlaw-6404	276	6	note	note	NOUN
taxlaw-6404	276	7	32	32	NUM
taxlaw-6404	276	8	,	,	PUNCT
taxlaw-6404	276	9	at	at	ADP
taxlaw-6404	276	10	17	17	NUM
taxlaw-6404	276	11	.	.	PUNCT
taxlaw-6404	277	1	by	by	ADP
taxlaw-6404	277	2	statute	statute	PROPN
taxlaw-6404	277	3	,	,	PUNCT
taxlaw-6404	277	4	public	public	ADJ
taxlaw-6404	277	5	service	service	NOUN
taxlaw-6404	277	6	commissions	commission	NOUN
taxlaw-6404	277	7	set	set	VERB
taxlaw-6404	277	8	rates	rate	NOUN
taxlaw-6404	277	9	through	through	ADP
taxlaw-6404	277	10	a	a	DET
taxlaw-6404	277	11	rate	rate	NOUN
taxlaw-6404	277	12	case	case	NOUN
taxlaw-6404	277	13	,	,	PUNCT
taxlaw-6404	277	14	which	which	PRON
taxlaw-6404	277	15	is	be	AUX
taxlaw-6404	277	16	a	a	DET
taxlaw-6404	277	17	formal	formal	ADJ
taxlaw-6404	277	18	,	,	PUNCT
taxlaw-6404	277	19	adversarial	adversarial	ADJ
taxlaw-6404	277	20	,	,	PUNCT
taxlaw-6404	277	21	and	and	CCONJ
taxlaw-6404	277	22	adjudicatory	adjudicatory	NOUN
taxlaw-6404	277	23	hearing	hearing	NOUN
taxlaw-6404	277	24	.	.	PUNCT
taxlaw-6404	278	1	see	see	VERB
taxlaw-6404	278	2	davies	davy	NOUN
taxlaw-6404	278	3	,	,	PUNCT
taxlaw-6404	278	4	supra	supra	PROPN
taxlaw-6404	278	5	note	note	NOUN
taxlaw-6404	278	6	3	3	NUM
taxlaw-6404	278	7	,	,	PUNCT
taxlaw-6404	278	8	at	at	ADP
taxlaw-6404	278	9	291	291	NUM
taxlaw-6404	278	10	,	,	PUNCT
taxlaw-6404	278	11	304	304	NUM
taxlaw-6404	278	12	.	.	PUNCT
taxlaw-6404	279	1	after	after	SCONJ
taxlaw-6404	279	2	discovery	discovery	NOUN
taxlaw-6404	279	3	and	and	CCONJ
taxlaw-6404	279	4	audits	audits	NOUN
taxlaw-6404	279	5	are	be	AUX
taxlaw-6404	279	6	complete	complete	ADJ
taxlaw-6404	279	7	,	,	PUNCT
taxlaw-6404	279	8	and	and	CCONJ
taxlaw-6404	279	9	written	write	VERB
taxlaw-6404	279	10	testimony	testimony	NOUN
taxlaw-6404	279	11	and	and	CCONJ
taxlaw-6404	279	12	briefs	brief	NOUN
taxlaw-6404	279	13	are	be	AUX
taxlaw-6404	279	14	submitted	submit	VERB
taxlaw-6404	279	15	,	,	PUNCT
taxlaw-6404	279	16	the	the	DET
taxlaw-6404	279	17	public	public	ADJ
taxlaw-6404	279	18	service	service	NOUN
taxlaw-6404	279	19	commission	commission	NOUN
taxlaw-6404	279	20	schedules	schedule	VERB
taxlaw-6404	279	21	formal	formal	ADJ
taxlaw-6404	279	22	hearings	hearing	NOUN
taxlaw-6404	279	23	and	and	CCONJ
taxlaw-6404	279	24	comes	come	VERB
taxlaw-6404	279	25	to	to	ADP
taxlaw-6404	279	26	a	a	DET
taxlaw-6404	279	27	decision	decision	NOUN
taxlaw-6404	279	28	.	.	PUNCT
taxlaw-6404	280	1	see	see	VERB
taxlaw-6404	280	2	alt	alt	ADJ
taxlaw-6404	280	3	,	,	PUNCT
taxlaw-6404	280	4	supra	supra	ADJ
taxlaw-6404	280	5	note	note	NOUN
taxlaw-6404	280	6	32	32	NUM
taxlaw-6404	280	7	,	,	PUNCT
taxlaw-6404	280	8	at	at	ADP
taxlaw-6404	280	9	19	19	NUM
taxlaw-6404	280	10	.	.	PUNCT
taxlaw-6404	281	1	the	the	DET
taxlaw-6404	281	2	parties	party	NOUN
taxlaw-6404	281	3	participating	participate	VERB
taxlaw-6404	281	4	in	in	ADP
taxlaw-6404	281	5	the	the	DET
taxlaw-6404	281	6	case	case	NOUN
taxlaw-6404	281	7	will	will	AUX
taxlaw-6404	281	8	include	include	VERB
taxlaw-6404	281	9	the	the	DET
taxlaw-6404	281	10	public	public	ADJ
taxlaw-6404	281	11	service	service	NOUN
taxlaw-6404	281	12	commission	commission	NOUN
taxlaw-6404	281	13	regulatory	regulatory	ADJ
taxlaw-6404	281	14	staff	staff	NOUN
taxlaw-6404	281	15	,	,	PUNCT
taxlaw-6404	281	16	representatives	representative	NOUN
taxlaw-6404	281	17	of	of	ADP
taxlaw-6404	281	18	the	the	DET
taxlaw-6404	281	19	public	public	ADJ
taxlaw-6404	281	20	utility	utility	NOUN
taxlaw-6404	281	21	firm	firm	NOUN
taxlaw-6404	281	22	,	,	PUNCT
taxlaw-6404	281	23	commercial	commercial	ADJ
taxlaw-6404	281	24	and	and	CCONJ
taxlaw-6404	281	25	industrial	industrial	ADJ
taxlaw-6404	281	26	customers	customer	NOUN
taxlaw-6404	281	27	,	,	PUNCT
taxlaw-6404	281	28	state	state	NOUN
taxlaw-6404	281	29	consumer	consumer	NOUN
taxlaw-6404	281	30	advocates	advocate	NOUN
taxlaw-6404	281	31	,	,	PUNCT
taxlaw-6404	281	32	and	and	CCONJ
taxlaw-6404	281	33	parties	party	NOUN
taxlaw-6404	281	34	representing	represent	VERB
taxlaw-6404	281	35	low	low	ADJ
taxlaw-6404	281	36	-	-	PUNCT
taxlaw-6404	281	37	income	income	NOUN
taxlaw-6404	281	38	consumers	consumer	NOUN
taxlaw-6404	281	39	.	.	PUNCT
taxlaw-6404	282	1	i	i	PRON
taxlaw-6404	282	2	d.	d.	PROPN
taxlaw-6404	282	3	2019	2019	NUM
taxlaw-6404	282	4	]	]	PUNCT
taxlaw-6404	282	5	stranded	strand	VERB
taxlaw-6404	282	6	assets	asset	NOUN
taxlaw-6404	282	7	and	and	CCONJ
taxlaw-6404	282	8	efficient	efficient	ADJ
taxlaw-6404	282	9	pricing	pricing	NOUN
taxlaw-6404	282	10	for	for	ADP
taxlaw-6404	282	11	regulated	regulated	ADJ
taxlaw-6404	282	12	utilities	utility	NOUN
taxlaw-6404	282	13	:	:	PUNCT
taxlaw-6404	282	14	a	a	DET
taxlaw-6404	282	15	federal	federal	ADJ
taxlaw-6404	282	16	tax	tax	NOUN
taxlaw-6404	282	17	solution	solution	NOUN
taxlaw-6404	282	18	11	11	NUM
taxlaw-6404	282	19	income	income	NOUN
taxlaw-6404	282	20	.	.	PUNCT
taxlaw-6404	283	1	first	first	ADV
taxlaw-6404	283	2	,	,	PUNCT
taxlaw-6404	283	3	the	the	DET
taxlaw-6404	283	4	asset	asset	NOUN
taxlaw-6404	283	5	is	be	AUX
taxlaw-6404	283	6	“	"	PUNCT
taxlaw-6404	283	7	capitalized	capitalize	VERB
taxlaw-6404	283	8	,	,	PUNCT
taxlaw-6404	283	9	”	"	PUNCT
taxlaw-6404	283	10	with	with	ADP
taxlaw-6404	283	11	the	the	DET
taxlaw-6404	283	12	full	full	ADJ
taxlaw-6404	283	13	cost	cost	NOUN
taxlaw-6404	283	14	of	of	ADP
taxlaw-6404	283	15	the	the	DET
taxlaw-6404	283	16	asset	asset	NOUN
taxlaw-6404	283	17	recorded	record	VERB
taxlaw-6404	283	18	on	on	ADP
taxlaw-6404	283	19	a	a	DET
taxlaw-6404	283	20	ledger	ledger	NOUN
taxlaw-6404	283	21	when	when	SCONJ
taxlaw-6404	283	22	the	the	DET
taxlaw-6404	283	23	asset	asset	NOUN
taxlaw-6404	283	24	is	be	AUX
taxlaw-6404	283	25	first	first	ADJ
taxlaw-6404	283	26	used.56	used.56	NOUN
taxlaw-6404	283	27	then	then	ADV
taxlaw-6404	283	28	,	,	PUNCT
taxlaw-6404	283	29	a	a	DET
taxlaw-6404	283	30	portion	portion	NOUN
taxlaw-6404	283	31	of	of	ADP
taxlaw-6404	283	32	the	the	DET
taxlaw-6404	283	33	cost	cost	NOUN
taxlaw-6404	283	34	of	of	ADP
taxlaw-6404	283	35	the	the	DET
taxlaw-6404	283	36	asset	asset	NOUN
taxlaw-6404	283	37	will	will	AUX
taxlaw-6404	283	38	be	be	AUX
taxlaw-6404	283	39	deducted	deduct	VERB
taxlaw-6404	283	40	each	each	DET
taxlaw-6404	283	41	year	year	NOUN
taxlaw-6404	283	42	,	,	PUNCT
taxlaw-6404	283	43	a	a	DET
taxlaw-6404	283	44	“	"	PUNCT
taxlaw-6404	283	45	depreciation	depreciation	NOUN
taxlaw-6404	283	46	deduction	deduction	NOUN
taxlaw-6404	283	47	,	,	PUNCT
taxlaw-6404	283	48	”	"	PUNCT
taxlaw-6404	283	49	to	to	PART
taxlaw-6404	283	50	reflect	reflect	VERB
taxlaw-6404	283	51	the	the	DET
taxlaw-6404	283	52	asset	asset	NOUN
taxlaw-6404	283	53	’s	’s	PART
taxlaw-6404	283	54	decline	decline	NOUN
taxlaw-6404	283	55	in	in	ADP
taxlaw-6404	283	56	value	value	NOUN
taxlaw-6404	283	57	from	from	ADP
taxlaw-6404	283	58	wear	wear	NOUN
taxlaw-6404	283	59	and	and	CCONJ
taxlaw-6404	283	60	tear	tear	NOUN
taxlaw-6404	283	61	as	as	SCONJ
taxlaw-6404	283	62	it	it	PRON
taxlaw-6404	283	63	is	be	AUX
taxlaw-6404	283	64	used.57	used.57	PROPN
taxlaw-6404	283	65	under	under	ADP
taxlaw-6404	283	66	economic	economic	ADJ
taxlaw-6404	283	67	depreciation	depreciation	NOUN
taxlaw-6404	283	68	,	,	PUNCT
taxlaw-6404	283	69	the	the	DET
taxlaw-6404	283	70	business	business	NOUN
taxlaw-6404	283	71	would	would	AUX
taxlaw-6404	283	72	appraise	appraise	VERB
taxlaw-6404	283	73	the	the	DET
taxlaw-6404	283	74	asset	asset	NOUN
taxlaw-6404	283	75	each	each	DET
taxlaw-6404	283	76	year	year	NOUN
taxlaw-6404	283	77	to	to	PART
taxlaw-6404	283	78	determine	determine	VERB
taxlaw-6404	283	79	the	the	DET
taxlaw-6404	283	80	extent	extent	NOUN
taxlaw-6404	283	81	to	to	PART
taxlaw-6404	283	82	which	which	PRON
taxlaw-6404	283	83	the	the	DET
taxlaw-6404	283	84	asset	asset	NOUN
taxlaw-6404	283	85	had	have	AUX
taxlaw-6404	283	86	declined	decline	VERB
taxlaw-6404	283	87	in	in	ADP
taxlaw-6404	283	88	value.58	value.58	NOUN
taxlaw-6404	283	89	at	at	ADP
taxlaw-6404	283	90	the	the	DET
taxlaw-6404	283	91	beginning	beginning	NOUN
taxlaw-6404	283	92	of	of	ADP
taxlaw-6404	283	93	the	the	DET
taxlaw-6404	283	94	next	next	ADJ
taxlaw-6404	283	95	year	year	NOUN
taxlaw-6404	283	96	,	,	PUNCT
taxlaw-6404	283	97	the	the	DET
taxlaw-6404	283	98	value	value	NOUN
taxlaw-6404	283	99	of	of	ADP
taxlaw-6404	283	100	the	the	DET
taxlaw-6404	283	101	asset	asset	NOUN
taxlaw-6404	283	102	would	would	AUX
taxlaw-6404	283	103	be	be	AUX
taxlaw-6404	283	104	“	"	PUNCT
taxlaw-6404	283	105	marked	mark	VERB
taxlaw-6404	283	106	to	to	ADP
taxlaw-6404	283	107	market	market	NOUN
taxlaw-6404	283	108	”	"	PUNCT
taxlaw-6404	283	109	to	to	PART
taxlaw-6404	283	110	reflect	reflect	VERB
taxlaw-6404	283	111	its	its	PRON
taxlaw-6404	283	112	new	new	ADJ
taxlaw-6404	283	113	value	value	NOUN
taxlaw-6404	283	114	.	.	PUNCT
taxlaw-6404	284	1	59	59	NUM
taxlaw-6404	284	2	the	the	DET
taxlaw-6404	284	3	difference	difference	NOUN
taxlaw-6404	284	4	,	,	PUNCT
taxlaw-6404	284	5	reflecting	reflect	VERB
taxlaw-6404	284	6	the	the	DET
taxlaw-6404	284	7	asset	asset	NOUN
taxlaw-6404	284	8	’s	’s	PART
taxlaw-6404	284	9	decline	decline	NOUN
taxlaw-6404	284	10	in	in	ADP
taxlaw-6404	284	11	value	value	NOUN
taxlaw-6404	284	12	,	,	PUNCT
taxlaw-6404	284	13	would	would	AUX
taxlaw-6404	284	14	be	be	AUX
taxlaw-6404	284	15	the	the	DET
taxlaw-6404	284	16	depreciation	depreciation	NOUN
taxlaw-6404	284	17	deduction.60	deduction.60	NOUN
taxlaw-6404	284	18	the	the	DET
taxlaw-6404	284	19	concepts	concept	NOUN
taxlaw-6404	284	20	of	of	ADP
taxlaw-6404	284	21	capitalization	capitalization	NOUN
taxlaw-6404	284	22	and	and	CCONJ
taxlaw-6404	284	23	depreciation	depreciation	NOUN
taxlaw-6404	284	24	are	be	AUX
taxlaw-6404	284	25	used	use	VERB
taxlaw-6404	284	26	in	in	ADP
taxlaw-6404	284	27	annual	annual	ADJ
taxlaw-6404	284	28	accounting	accounting	NOUN
taxlaw-6404	284	29	practices	practice	NOUN
taxlaw-6404	284	30	,	,	PUNCT
taxlaw-6404	284	31	in	in	ADP
taxlaw-6404	284	32	financial	financial	ADJ
taxlaw-6404	284	33	reporting	reporting	NOUN
taxlaw-6404	284	34	,	,	PUNCT
taxlaw-6404	284	35	and	and	CCONJ
taxlaw-6404	284	36	in	in	ADP
taxlaw-6404	284	37	calculating	calculate	VERB
taxlaw-6404	284	38	taxes	taxis	NOUN
taxlaw-6404	284	39	on	on	ADP
taxlaw-6404	284	40	business	business	NOUN
taxlaw-6404	284	41	income	income	NOUN
taxlaw-6404	284	42	.	.	PUNCT
taxlaw-6404	285	1	because	because	SCONJ
taxlaw-6404	285	2	economic	economic	ADJ
taxlaw-6404	285	3	depreciation	depreciation	NOUN
taxlaw-6404	285	4	requires	require	VERB
taxlaw-6404	285	5	an	an	DET
taxlaw-6404	285	6	annual	annual	ADJ
taxlaw-6404	285	7	valuation	valuation	NOUN
taxlaw-6404	285	8	and	and	CCONJ
taxlaw-6404	285	9	a	a	DET
taxlaw-6404	285	10	case	case	NOUN
taxlaw-6404	285	11	by	by	ADP
taxlaw-6404	285	12	case	case	NOUN
taxlaw-6404	285	13	assessment	assessment	NOUN
taxlaw-6404	285	14	,	,	PUNCT
taxlaw-6404	285	15	it	it	PRON
taxlaw-6404	285	16	would	would	AUX
taxlaw-6404	285	17	be	be	AUX
taxlaw-6404	285	18	expensive	expensive	ADJ
taxlaw-6404	285	19	and	and	CCONJ
taxlaw-6404	285	20	time	time	NOUN
taxlaw-6404	285	21	-	-	PUNCT
taxlaw-6404	285	22	consuming	consume	VERB
taxlaw-6404	285	23	for	for	ADP
taxlaw-6404	285	24	a	a	DET
taxlaw-6404	285	25	business	business	NOUN
taxlaw-6404	285	26	to	to	PART
taxlaw-6404	285	27	administer	administer	VERB
taxlaw-6404	285	28	and	and	CCONJ
taxlaw-6404	285	29	difficult	difficult	ADJ
taxlaw-6404	285	30	for	for	SCONJ
taxlaw-6404	285	31	tax	tax	NOUN
taxlaw-6404	285	32	authorities	authority	NOUN
taxlaw-6404	285	33	and	and	CCONJ
taxlaw-6404	285	34	financial	financial	ADJ
taxlaw-6404	285	35	regulators	regulator	NOUN
taxlaw-6404	285	36	to	to	PART
taxlaw-6404	285	37	monitor	monitor	VERB
taxlaw-6404	285	38	.	.	PUNCT
taxlaw-6404	286	1	61	61	NUM
taxlaw-6404	286	2	consequently	consequently	ADV
taxlaw-6404	286	3	,	,	PUNCT
taxlaw-6404	286	4	businesses	business	NOUN
taxlaw-6404	286	5	,	,	PUNCT
taxlaw-6404	286	6	financial	financial	ADJ
taxlaw-6404	286	7	institutions	institution	NOUN
taxlaw-6404	286	8	,	,	PUNCT
taxlaw-6404	286	9	regulators	regulator	NOUN
taxlaw-6404	286	10	,	,	PUNCT
taxlaw-6404	286	11	and	and	CCONJ
taxlaw-6404	286	12	taxing	tax	VERB
taxlaw-6404	286	13	authorities	authority	NOUN
taxlaw-6404	286	14	use	use	VERB
taxlaw-6404	286	15	stylized	stylize	VERB
taxlaw-6404	286	16	and	and	CCONJ
taxlaw-6404	286	17	standardized	standardized	ADJ
taxlaw-6404	286	18	systems	system	NOUN
taxlaw-6404	286	19	to	to	PART
taxlaw-6404	286	20	account	account	VERB
taxlaw-6404	286	21	for	for	ADP
taxlaw-6404	286	22	fixed	fix	VERB
taxlaw-6404	286	23	assets.62	assets.62	ADJ
taxlaw-6404	286	24	in	in	ADP
taxlaw-6404	286	25	1912	1912	NUM
taxlaw-6404	286	26	,	,	PUNCT
taxlaw-6404	286	27	the	the	DET
taxlaw-6404	286	28	u.s	u.s	PROPN
taxlaw-6404	286	29	.	.	PROPN
taxlaw-6404	286	30	supreme	supreme	PROPN
taxlaw-6404	286	31	court	court	PROPN
taxlaw-6404	286	32	affirmed	affirm	VERB
taxlaw-6404	286	33	the	the	DET
taxlaw-6404	286	34	authority	authority	NOUN
taxlaw-6404	286	35	of	of	ADP
taxlaw-6404	286	36	public	public	ADJ
taxlaw-6404	286	37	service	service	NOUN
taxlaw-6404	286	38	commissions	commission	NOUN
taxlaw-6404	286	39	to	to	PART
taxlaw-6404	286	40	prescribe	prescribe	VERB
taxlaw-6404	286	41	accounting	accounting	NOUN
taxlaw-6404	286	42	practices.63	practices.63	PROPN
taxlaw-6404	286	43	today	today	NOUN
taxlaw-6404	286	44	,	,	PUNCT
taxlaw-6404	286	45	most	most	ADJ
taxlaw-6404	286	46	states	state	NOUN
taxlaw-6404	286	47	require	require	VERB
taxlaw-6404	286	48	public	public	ADJ
taxlaw-6404	286	49	utilities	utility	NOUN
taxlaw-6404	286	50	to	to	PART
taxlaw-6404	286	51	use	use	VERB
taxlaw-6404	286	52	the	the	DET
taxlaw-6404	286	53	uniform	uniform	ADJ
taxlaw-6404	286	54	systems	system	NOUN
taxlaw-6404	286	55	of	of	ADP
taxlaw-6404	286	56	accounts	account	NOUN
taxlaw-6404	286	57	developed	develop	VERB
taxlaw-6404	286	58	by	by	ADP
taxlaw-6404	286	59	the	the	DET
taxlaw-6404	286	60	national	national	PROPN
taxlaw-6404	286	61	association	association	PROPN
taxlaw-6404	286	62	of	of	ADP
taxlaw-6404	286	63	railroad	railroad	NOUN
taxlaw-6404	286	64	and	and	CCONJ
taxlaw-6404	286	65	utilities	utility	NOUN
taxlaw-6404	286	66	commissions	commission	NOUN
taxlaw-6404	286	67	,	,	PUNCT
taxlaw-6404	286	68	the	the	DET
taxlaw-6404	286	69	federal	federal	ADJ
taxlaw-6404	286	70	energy	energy	PROPN
taxlaw-6404	286	71	regulatory	regulatory	PROPN
taxlaw-6404	286	72	commission	commission	NOUN
taxlaw-6404	286	73	,	,	PUNCT
taxlaw-6404	286	74	or	or	CCONJ
taxlaw-6404	286	75	the	the	DET
taxlaw-6404	286	76	securities	securities	PROPN
taxlaw-6404	286	77	and	and	CCONJ
taxlaw-6404	286	78	exchange	exchange	PROPN
taxlaw-6404	286	79	commission	commission	PROPN
taxlaw-6404	286	80	.	.	PUNCT
taxlaw-6404	287	1	64	64	NUM
taxlaw-6404	287	2	as	as	SCONJ
taxlaw-6404	287	3	the	the	DET
taxlaw-6404	287	4	tax	tax	NOUN
taxlaw-6404	287	5	system	system	NOUN
taxlaw-6404	287	6	has	have	AUX
taxlaw-6404	287	7	evolved	evolve	VERB
taxlaw-6404	287	8	to	to	PART
taxlaw-6404	287	9	serve	serve	VERB
taxlaw-6404	287	10	new	new	ADJ
taxlaw-6404	287	11	economic	economic	ADJ
taxlaw-6404	287	12	goals	goal	NOUN
taxlaw-6404	287	13	,	,	PUNCT
taxlaw-6404	287	14	congress	congress	PROPN
taxlaw-6404	287	15	has	have	AUX
taxlaw-6404	287	16	recognized	recognize	VERB
taxlaw-6404	287	17	that	that	SCONJ
taxlaw-6404	287	18	the	the	DET
taxlaw-6404	287	19	accounting	accounting	NOUN
taxlaw-6404	287	20	rules	rule	NOUN
taxlaw-6404	287	21	for	for	ADP
taxlaw-6404	287	22	public	public	ADJ
taxlaw-6404	287	23	utilities	utility	NOUN
taxlaw-6404	287	24	were	be	AUX
taxlaw-6404	287	25	at	at	ADP
taxlaw-6404	287	26	cross	cross	NOUN
taxlaw-6404	287	27	-	-	NOUN
taxlaw-6404	287	28	purposes	purpose	NOUN
taxlaw-6404	287	29	to	to	ADP
taxlaw-6404	287	30	the	the	DET
taxlaw-6404	287	31	goals	goal	NOUN
taxlaw-6404	287	32	of	of	ADP
taxlaw-6404	287	33	their	their	PRON
taxlaw-6404	287	34	tax	tax	NOUN
taxlaw-6404	287	35	legislation.65	legislation.65	NOUN
taxlaw-6404	287	36	in	in	ADP
taxlaw-6404	287	37	successive	successive	ADJ
taxlaw-6404	287	38	tax	tax	NOUN
taxlaw-6404	287	39	bills	bill	NOUN
taxlaw-6404	287	40	,	,	PUNCT
taxlaw-6404	287	41	congress	congress	PROPN
taxlaw-6404	287	42	has	have	AUX
taxlaw-6404	287	43	conditioned	condition	VERB
taxlaw-6404	287	44	public	public	ADJ
taxlaw-6404	287	45	utilities	utility	NOUN
taxlaw-6404	287	46	’	'	PUNCT
taxlaw-6404	287	47	use	use	NOUN
taxlaw-6404	287	48	of	of	ADP
taxlaw-6404	287	49	certain	certain	ADJ
taxlaw-6404	287	50	tax	tax	NOUN
taxlaw-6404	287	51	benefits	benefit	NOUN
taxlaw-6404	287	52	on	on	ADP
taxlaw-6404	287	53	following	follow	VERB
taxlaw-6404	287	54	normalization	normalization	NOUN
taxlaw-6404	287	55	rules	rule	NOUN
taxlaw-6404	287	56	.	.	PUNCT
taxlaw-6404	288	1	66	66	NUM
taxlaw-6404	289	1	the	the	DET
taxlaw-6404	289	2	following	follow	VERB
taxlaw-6404	289	3	subsections	subsection	NOUN
taxlaw-6404	289	4	outline	outline	VERB
taxlaw-6404	289	5	those	those	DET
taxlaw-6404	289	6	developments	development	NOUN
taxlaw-6404	289	7	and	and	CCONJ
taxlaw-6404	289	8	their	their	PRON
taxlaw-6404	289	9	economic	economic	ADJ
taxlaw-6404	289	10	impacts	impact	NOUN
taxlaw-6404	289	11	on	on	ADP
taxlaw-6404	289	12	utilities	utility	NOUN
taxlaw-6404	289	13	,	,	PUNCT
taxlaw-6404	289	14	investors	investor	NOUN
taxlaw-6404	289	15	,	,	PUNCT
taxlaw-6404	289	16	and	and	CCONJ
taxlaw-6404	289	17	consumers	consumer	NOUN
taxlaw-6404	289	18	.	.	PUNCT
taxlaw-6404	290	1	1	1	X
taxlaw-6404	290	2	.	.	X
taxlaw-6404	290	3	regulatory	regulatory	ADJ
taxlaw-6404	290	4	accounting	accounting	NOUN
taxlaw-6404	290	5	:	:	PUNCT
taxlaw-6404	290	6	ferc	ferc	PROPN
taxlaw-6404	290	7	rules	rule	NOUN
taxlaw-6404	290	8	and	and	CCONJ
taxlaw-6404	290	9	rate	rate	NOUN
taxlaw-6404	290	10	of	of	ADP
taxlaw-6404	290	11	return	return	NOUN
taxlaw-6404	290	12	regulation	regulation	NOUN
taxlaw-6404	290	13	traditional	traditional	ADJ
taxlaw-6404	290	14	utility	utility	NOUN
taxlaw-6404	290	15	regulation	regulation	NOUN
taxlaw-6404	290	16	is	be	AUX
taxlaw-6404	290	17	designed	design	VERB
taxlaw-6404	290	18	to	to	PART
taxlaw-6404	290	19	balance	balance	VERB
taxlaw-6404	290	20	the	the	DET
taxlaw-6404	290	21	interests	interest	NOUN
taxlaw-6404	290	22	of	of	ADP
taxlaw-6404	290	23	consumers	consumer	NOUN
taxlaw-6404	290	24	in	in	ADP
taxlaw-6404	290	25	having	have	VERB
taxlaw-6404	290	26	reliable	reliable	ADJ
taxlaw-6404	290	27	access	access	NOUN
taxlaw-6404	290	28	to	to	ADP
taxlaw-6404	290	29	abundant	abundant	ADJ
taxlaw-6404	290	30	,	,	PUNCT
taxlaw-6404	290	31	relatively	relatively	ADV
taxlaw-6404	290	32	inexpensive	inexpensive	ADJ
taxlaw-6404	290	33	energy	energy	NOUN
taxlaw-6404	290	34	with	with	ADP
taxlaw-6404	290	35	the	the	DET
taxlaw-6404	290	36	interests	interest	NOUN
taxlaw-6404	290	37	of	of	ADP
taxlaw-6404	290	38	investors	investor	NOUN
taxlaw-6404	290	39	in	in	ADP
taxlaw-6404	290	40	earning	earn	VERB
taxlaw-6404	290	41	a	a	DET
taxlaw-6404	290	42	profit	profit	NOUN
taxlaw-6404	290	43	from	from	ADP
taxlaw-6404	290	44	their	their	PRON
taxlaw-6404	290	45	significant	significant	ADJ
taxlaw-6404	290	46	investment	investment	NOUN
taxlaw-6404	290	47	in	in	ADP
taxlaw-6404	290	48	capital.67	capital.67	NOUN
taxlaw-6404	290	49	under	under	ADP
taxlaw-6404	290	50	“	"	PUNCT
taxlaw-6404	290	51	rate	rate	NOUN
taxlaw-6404	290	52	of	of	ADP
taxlaw-6404	290	53	return	return	NOUN
taxlaw-6404	290	54	”	"	PUNCT
taxlaw-6404	290	55	regulation	regulation	NOUN
taxlaw-6404	290	56	,	,	PUNCT
taxlaw-6404	290	57	a	a	DET
taxlaw-6404	290	58	public	public	ADJ
taxlaw-6404	290	59	56	56	NUM
taxlaw-6404	290	60	see	see	NOUN
taxlaw-6404	290	61	staff	staff	NOUN
taxlaw-6404	290	62	of	of	ADP
taxlaw-6404	290	63	joint	joint	ADJ
taxlaw-6404	290	64	comm	comm	NOUN
taxlaw-6404	290	65	.	.	PUNCT
taxlaw-6404	291	1	on	on	ADP
taxlaw-6404	291	2	tax’n	tax’n	NUM
taxlaw-6404	291	3	,	,	PUNCT
taxlaw-6404	291	4	jcx-54	jcx-54	PROPN
taxlaw-6404	291	5	-	-	PUNCT
taxlaw-6404	291	6	01	01	NUM
taxlaw-6404	291	7	,	,	PUNCT
taxlaw-6404	291	8	federal	federal	ADJ
taxlaw-6404	291	9	tax	tax	NOUN
taxlaw-6404	291	10	provisions	provision	NOUN
taxlaw-6404	291	11	affecting	affect	VERB
taxlaw-6404	291	12	the	the	DET
taxlaw-6404	291	13	electric	electric	ADJ
taxlaw-6404	291	14	power	power	NOUN
taxlaw-6404	291	15	industry	industry	NOUN
taxlaw-6404	291	16	18	18	NUM
taxlaw-6404	291	17	(	(	PUNCT
taxlaw-6404	291	18	2001	2001	NUM
taxlaw-6404	291	19	)	)	PUNCT
taxlaw-6404	291	20	(	(	PUNCT
taxlaw-6404	291	21	capitalization	capitalization	NOUN
taxlaw-6404	291	22	refers	refer	VERB
taxlaw-6404	291	23	to	to	ADP
taxlaw-6404	291	24	the	the	DET
taxlaw-6404	291	25	process	process	NOUN
taxlaw-6404	291	26	of	of	ADP
taxlaw-6404	291	27	accounting	account	VERB
taxlaw-6404	291	28	for	for	ADP
taxlaw-6404	291	29	the	the	DET
taxlaw-6404	291	30	costs	cost	NOUN
taxlaw-6404	291	31	of	of	ADP
taxlaw-6404	291	32	an	an	DET
taxlaw-6404	291	33	asset	asset	NOUN
taxlaw-6404	291	34	over	over	ADP
taxlaw-6404	291	35	time	time	NOUN
taxlaw-6404	291	36	rather	rather	ADV
taxlaw-6404	291	37	than	than	ADP
taxlaw-6404	291	38	deducting	deduct	VERB
taxlaw-6404	291	39	the	the	DET
taxlaw-6404	291	40	cost	cost	NOUN
taxlaw-6404	291	41	of	of	ADP
taxlaw-6404	291	42	the	the	DET
taxlaw-6404	291	43	asset	asset	NOUN
taxlaw-6404	291	44	in	in	ADP
taxlaw-6404	291	45	full	full	ADJ
taxlaw-6404	291	46	during	during	ADP
taxlaw-6404	291	47	the	the	DET
taxlaw-6404	291	48	accounting	accounting	NOUN
taxlaw-6404	291	49	period	period	NOUN
taxlaw-6404	291	50	the	the	DET
taxlaw-6404	291	51	asset	asset	NOUN
taxlaw-6404	291	52	was	be	AUX
taxlaw-6404	291	53	purchased	purchase	VERB
taxlaw-6404	291	54	)	)	PUNCT
taxlaw-6404	291	55	.	.	PUNCT
taxlaw-6404	292	1	57	57	NUM
taxlaw-6404	293	1	i	i	PRON
taxlaw-6404	293	2	d.	d.	PROPN
taxlaw-6404	293	3	58	58	NUM
taxlaw-6404	294	1	i	i	PRON
taxlaw-6404	294	2	d.	d.	PROPN
taxlaw-6404	294	3	59	59	NUM
taxlaw-6404	295	1	i	i	PRON
taxlaw-6404	295	2	d.	d.	PROPN
taxlaw-6404	295	3	60	60	NUM
taxlaw-6404	296	1	i	i	PRON
taxlaw-6404	296	2	d.	d.	PROPN
taxlaw-6404	296	3	61	61	NUM
taxlaw-6404	297	1	i	i	PRON
taxlaw-6404	297	2	d.	d.	PROPN
taxlaw-6404	297	3	62	62	NUM
taxlaw-6404	298	1	i	i	PRON
taxlaw-6404	298	2	d.	d.	PROPN
taxlaw-6404	298	3	63	63	NUM
taxlaw-6404	298	4	see	see	VERB
taxlaw-6404	298	5	charles	charles	PROPN
taxlaw-6404	298	6	f.	f.	PROPN
taxlaw-6404	298	7	phillips	phillips	PROPN
taxlaw-6404	298	8	,	,	PUNCT
taxlaw-6404	298	9	jr	jr	PROPN
taxlaw-6404	298	10	.	.	PROPN
taxlaw-6404	298	11	,	,	PUNCT
taxlaw-6404	298	12	regulation	regulation	NOUN
taxlaw-6404	298	13	of	of	ADP
taxlaw-6404	298	14	public	public	ADJ
taxlaw-6404	298	15	utilities	utility	NOUN
taxlaw-6404	298	16	:	:	PUNCT
taxlaw-6404	298	17	theory	theory	NOUN
taxlaw-6404	298	18	and	and	CCONJ
taxlaw-6404	298	19	practice	practice	NOUN
taxlaw-6404	298	20	,	,	PUNCT
taxlaw-6404	298	21	2005	2005	NUM
taxlaw-6404	298	22	wl	wl	NOUN
taxlaw-6404	298	23	998368	998368	NUM
taxlaw-6404	298	24	(	(	PUNCT
taxlaw-6404	298	25	1988	1988	NUM
taxlaw-6404	298	26	)	)	PUNCT
taxlaw-6404	298	27	.	.	PUNCT
taxlaw-6404	299	1	64	64	NUM
taxlaw-6404	300	1	i	i	PRON
taxlaw-6404	300	2	d.	d.	PROPN
taxlaw-6404	300	3	65	65	NUM
taxlaw-6404	300	4	see	see	VERB
taxlaw-6404	300	5	richard	richard	PROPN
taxlaw-6404	300	6	e.	e.	PROPN
taxlaw-6404	300	7	matheny	matheny	PROPN
taxlaw-6404	300	8	,	,	PUNCT
taxlaw-6404	300	9	taxation	taxation	NOUN
taxlaw-6404	300	10	of	of	ADP
taxlaw-6404	300	11	public	public	ADJ
taxlaw-6404	300	12	utilities	utility	NOUN
taxlaw-6404	300	13	,	,	PUNCT
taxlaw-6404	300	14	§	§	NOUN
taxlaw-6404	300	15	4.01	4.01	NUM
taxlaw-6404	300	16	–	–	PUNCT
taxlaw-6404	300	17	4.23	4.23	NUM
taxlaw-6404	300	18	(	(	PUNCT
taxlaw-6404	300	19	2019	2019	NUM
taxlaw-6404	300	20	)	)	PUNCT
taxlaw-6404	300	21	.	.	PUNCT
taxlaw-6404	301	1	66	66	NUM
taxlaw-6404	302	1	i	i	PRON
taxlaw-6404	302	2	d.	d.	PROPN
taxlaw-6404	302	3	67	67	NUM
taxlaw-6404	302	4	see	see	VERB
taxlaw-6404	302	5	davies	davy	NOUN
taxlaw-6404	302	6	,	,	PUNCT
taxlaw-6404	302	7	supra	supra	PROPN
taxlaw-6404	302	8	note	note	NOUN
taxlaw-6404	302	9	3	3	NUM
taxlaw-6404	302	10	,	,	PUNCT
taxlaw-6404	302	11	at	at	ADP
taxlaw-6404	302	12	281	281	NUM
taxlaw-6404	302	13	.	.	PUNCT
taxlaw-6404	303	1	see	see	VERB
taxlaw-6404	303	2	also	also	ADV
taxlaw-6404	303	3	smyth	smyth	PROPN
taxlaw-6404	303	4	v.	v.	PROPN
taxlaw-6404	303	5	ames	ames	PROPN
taxlaw-6404	303	6	,	,	PUNCT
taxlaw-6404	304	1	169	169	NUM
taxlaw-6404	304	2	u.s	u.s	PROPN
taxlaw-6404	304	3	.	.	PROPN
taxlaw-6404	304	4	466	466	NUM
taxlaw-6404	304	5	(	(	PUNCT
taxlaw-6404	304	6	1898	1898	NUM
taxlaw-6404	304	7	)	)	PUNCT
taxlaw-6404	304	8	(	(	PUNCT
taxlaw-6404	304	9	holding	hold	VERB
taxlaw-6404	304	10	that	that	SCONJ
taxlaw-6404	304	11	a	a	DET
taxlaw-6404	304	12	reasonable	reasonable	ADJ
taxlaw-6404	304	13	rate	rate	NOUN
taxlaw-6404	304	14	is	be	AUX
taxlaw-6404	304	15	one	one	NUM
taxlaw-6404	304	16	that	that	PRON
taxlaw-6404	304	17	provides	provide	VERB
taxlaw-6404	304	18	the	the	DET
taxlaw-6404	304	19	utility	utility	NOUN
taxlaw-6404	304	20	with	with	ADP
taxlaw-6404	304	21	a	a	DET
taxlaw-6404	304	22	fair	fair	ADJ
taxlaw-6404	304	23	return	return	NOUN
taxlaw-6404	304	24	on	on	ADP
taxlaw-6404	304	25	the	the	DET
taxlaw-6404	304	26	fair	fair	ADJ
taxlaw-6404	304	27	value	value	NOUN
taxlaw-6404	304	28	of	of	ADP
taxlaw-6404	304	29	the	the	DET
taxlaw-6404	304	30	property	property	NOUN
taxlaw-6404	304	31	that	that	PRON
taxlaw-6404	304	32	is	be	AUX
taxlaw-6404	304	33	used	use	VERB
taxlaw-6404	304	34	to	to	PART
taxlaw-6404	304	35	provide	provide	VERB
taxlaw-6404	304	36	service	service	NOUN
taxlaw-6404	304	37	)	)	PUNCT
taxlaw-6404	304	38	;	;	PUNCT
taxlaw-6404	304	39	bluefield	bluefield	PROPN
taxlaw-6404	304	40	water	water	PROPN
taxlaw-6404	304	41	works	work	VERB
taxlaw-6404	304	42	v.	v.	ADP
taxlaw-6404	304	43	pub	pub	NOUN
taxlaw-6404	304	44	.	.	PUNCT
taxlaw-6404	305	1	serv	serv	X
taxlaw-6404	305	2	.	.	PUNCT
taxlaw-6404	305	3	comm’n	comm’n	NOUN
taxlaw-6404	305	4	of	of	ADP
taxlaw-6404	305	5	w.	w.	PROPN
taxlaw-6404	305	6	va	va	PROPN
taxlaw-6404	305	7	.	.	PROPN
taxlaw-6404	305	8	,	,	PUNCT
taxlaw-6404	305	9	262	262	NUM
taxlaw-6404	305	10	u.s	u.s	PROPN
taxlaw-6404	305	11	.	.	PROPN
taxlaw-6404	305	12	695	695	NUM
taxlaw-6404	305	13	(	(	PUNCT
taxlaw-6404	305	14	1923	1923	NUM
taxlaw-6404	305	15	)	)	PUNCT
taxlaw-6404	305	16	(	(	PUNCT
taxlaw-6404	305	17	holding	hold	VERB
taxlaw-6404	305	18	that	that	SCONJ
taxlaw-6404	305	19	a	a	DET
taxlaw-6404	305	20	utility	utility	NOUN
taxlaw-6404	305	21	is	be	AUX
taxlaw-6404	305	22	entitled	entitle	VERB
taxlaw-6404	305	23	to	to	ADP
taxlaw-6404	305	24	a	a	DET
taxlaw-6404	305	25	return	return	NOUN
taxlaw-6404	305	26	on	on	ADP
taxlaw-6404	305	27	the	the	DET
taxlaw-6404	305	28	assets	asset	NOUN
taxlaw-6404	305	29	it	it	PRON
taxlaw-6404	305	30	is	be	AUX
taxlaw-6404	305	31	using	use	VERB
taxlaw-6404	305	32	to	to	PART
taxlaw-6404	305	33	provide	provide	VERB
taxlaw-6404	305	34	service	service	NOUN
taxlaw-6404	305	35	that	that	PRON
taxlaw-6404	305	36	is	be	AUX
taxlaw-6404	305	37	equal	equal	ADJ
taxlaw-6404	305	38	to	to	ADP
taxlaw-6404	305	39	the	the	DET
taxlaw-6404	305	40	return	return	NOUN
taxlaw-6404	305	41	earned	earn	VERB
taxlaw-6404	305	42	by	by	ADP
taxlaw-6404	305	43	businesses	business	NOUN
taxlaw-6404	305	44	facing	face	VERB
taxlaw-6404	305	45	comparable	comparable	ADJ
taxlaw-6404	305	46	risks	risk	NOUN
taxlaw-6404	305	47	)	)	PUNCT
taxlaw-6404	305	48	;	;	PUNCT
taxlaw-6404	305	49	sw	sw	PROPN
taxlaw-6404	305	50	.	.	PROPN
taxlaw-6404	305	51	bell	bell	PROPN
taxlaw-6404	305	52	tel	tel	PROPN
taxlaw-6404	305	53	.	.	PROPN
taxlaw-6404	305	54	co.	co.	PROPN
taxlaw-6404	306	1	v.	v.	ADP
taxlaw-6404	306	2	missouri	missouri	PROPN
taxlaw-6404	306	3	pub	pub	PROPN
taxlaw-6404	306	4	.	.	PUNCT
taxlaw-6404	307	1	serv	serv	X
taxlaw-6404	307	2	.	.	PUNCT
taxlaw-6404	308	1	comm’n	comm’n	PROPN
taxlaw-6404	308	2	,	,	PUNCT
taxlaw-6404	308	3	262	262	NUM
taxlaw-6404	308	4	u.s	u.s	PROPN
taxlaw-6404	308	5	.	.	PROPN
taxlaw-6404	308	6	276	276	NUM
taxlaw-6404	308	7	(	(	PUNCT
taxlaw-6404	308	8	1923	1923	NUM
taxlaw-6404	308	9	)	)	PUNCT
taxlaw-6404	308	10	(	(	PUNCT
taxlaw-6404	308	11	holding	hold	VERB
taxlaw-6404	308	12	that	that	DET
taxlaw-6404	308	13	reasonable	reasonable	ADJ
taxlaw-6404	308	14	capital	capital	NOUN
taxlaw-6404	308	15	charges	charge	NOUN
taxlaw-6404	308	16	would	would	AUX
taxlaw-6404	308	17	take	take	VERB
taxlaw-6404	308	18	into	into	ADP
taxlaw-6404	308	19	consideration	consideration	NOUN
taxlaw-6404	308	20	the	the	DET
taxlaw-6404	308	21	risk	risk	NOUN
taxlaw-6404	308	22	incurred	incur	VERB
taxlaw-6404	308	23	and	and	CCONJ
taxlaw-6404	308	24	also	also	ADV
taxlaw-6404	308	25	provide	provide	VERB
taxlaw-6404	308	26	enough	enough	ADJ
taxlaw-6404	308	27	to	to	PART
taxlaw-6404	308	28	attract	attract	VERB
taxlaw-6404	308	29	new	new	ADJ
taxlaw-6404	308	30	capital	capital	NOUN
taxlaw-6404	308	31	)	)	PUNCT
taxlaw-6404	308	32	;	;	PUNCT
taxlaw-6404	309	1	fed	fed	PROPN
taxlaw-6404	309	2	.	.	PUNCT
taxlaw-6404	310	1	power	power	NOUN
taxlaw-6404	310	2	comm’n	comm’n	NOUN
taxlaw-6404	310	3	v.	v.	ADP
taxlaw-6404	310	4	hope	hope	PROPN
taxlaw-6404	310	5	nat	nat	PROPN
taxlaw-6404	310	6	.	.	PUNCT
taxlaw-6404	311	1	gas	gas	PROPN
taxlaw-6404	311	2	co.	co.	PROPN
taxlaw-6404	311	3	,	,	PUNCT
taxlaw-6404	311	4	320	320	NUM
taxlaw-6404	311	5	u.s	u.s	PROPN
taxlaw-6404	311	6	.	.	PROPN
taxlaw-6404	311	7	591	591	NUM
taxlaw-6404	311	8	(	(	PUNCT
taxlaw-6404	311	9	1944	1944	NUM
taxlaw-6404	311	10	)	)	PUNCT
taxlaw-6404	311	11	(	(	PUNCT
taxlaw-6404	311	12	granting	grant	VERB
taxlaw-6404	311	13	deference	deference	NOUN
taxlaw-6404	311	14	to	to	ADP
taxlaw-6404	311	15	the	the	DET
taxlaw-6404	311	16	public	public	ADJ
taxlaw-6404	311	17	service	service	NOUN
taxlaw-6404	311	18	commission	commission	NOUN
taxlaw-6404	311	19	and	and	CCONJ
taxlaw-6404	311	20	holding	hold	VERB
taxlaw-6404	311	21	that	that	SCONJ
taxlaw-6404	311	22	a	a	DET
taxlaw-6404	311	23	utility	utility	NOUN
taxlaw-6404	311	24	may	may	AUX
taxlaw-6404	311	25	earn	earn	VERB
taxlaw-6404	311	26	columbia	columbia	PROPN
taxlaw-6404	311	27	journal	journal	PROPN
taxlaw-6404	311	28	of	of	ADP
taxlaw-6404	311	29	tax	tax	NOUN
taxlaw-6404	311	30	law	law	NOUN
taxlaw-6404	312	1	[	[	X
taxlaw-6404	312	2	vol	vol	NOUN
taxlaw-6404	312	3	.	.	PUNCT
taxlaw-6404	313	1	11:1	11:1	NUM
taxlaw-6404	313	2	12	12	NUM
taxlaw-6404	313	3	service	service	NOUN
taxlaw-6404	313	4	commission	commission	NOUN
taxlaw-6404	313	5	determines	determine	VERB
taxlaw-6404	313	6	the	the	DET
taxlaw-6404	313	7	amount	amount	NOUN
taxlaw-6404	313	8	of	of	ADP
taxlaw-6404	313	9	revenue	revenue	NOUN
taxlaw-6404	313	10	a	a	DET
taxlaw-6404	313	11	firm	firm	NOUN
taxlaw-6404	313	12	must	must	AUX
taxlaw-6404	313	13	collect	collect	VERB
taxlaw-6404	313	14	to	to	ADP
taxlaw-6404	313	15	both	both	PRON
taxlaw-6404	313	16	recover	recover	VERB
taxlaw-6404	313	17	the	the	DET
taxlaw-6404	313	18	operating	operating	NOUN
taxlaw-6404	313	19	costs	cost	NOUN
taxlaw-6404	313	20	it	it	PRON
taxlaw-6404	313	21	prudently	prudently	ADV
taxlaw-6404	313	22	incurs	incur	VERB
taxlaw-6404	313	23	to	to	PART
taxlaw-6404	313	24	provide	provide	VERB
taxlaw-6404	313	25	service	service	NOUN
taxlaw-6404	313	26	and	and	CCONJ
taxlaw-6404	313	27	to	to	PART
taxlaw-6404	313	28	earn	earn	VERB
taxlaw-6404	313	29	a	a	DET
taxlaw-6404	313	30	fair	fair	ADJ
taxlaw-6404	313	31	return	return	NOUN
taxlaw-6404	313	32	on	on	ADP
taxlaw-6404	313	33	the	the	DET
taxlaw-6404	313	34	capital	capital	NOUN
taxlaw-6404	313	35	investments	investment	NOUN
taxlaw-6404	313	36	it	it	PRON
taxlaw-6404	313	37	has	have	AUX
taxlaw-6404	313	38	made	make	VERB
taxlaw-6404	313	39	in	in	ADP
taxlaw-6404	313	40	its	its	PRON
taxlaw-6404	313	41	facilities.68	facilities.68	NOUN
taxlaw-6404	313	42	this	this	DET
taxlaw-6404	313	43	sum	sum	NOUN
taxlaw-6404	313	44	is	be	AUX
taxlaw-6404	313	45	known	know	VERB
taxlaw-6404	313	46	as	as	ADP
taxlaw-6404	313	47	the	the	DET
taxlaw-6404	313	48	“	"	PUNCT
taxlaw-6404	313	49	revenue	revenue	NOUN
taxlaw-6404	313	50	requirement	requirement	NOUN
taxlaw-6404	313	51	.	.	PUNCT
taxlaw-6404	314	1	”69	”69	VERB
taxlaw-6404	314	2	the	the	DET
taxlaw-6404	314	3	two	two	NUM
taxlaw-6404	314	4	components	component	NOUN
taxlaw-6404	314	5	,	,	PUNCT
taxlaw-6404	314	6	cost	cost	NOUN
taxlaw-6404	314	7	of	of	ADP
taxlaw-6404	314	8	service	service	NOUN
taxlaw-6404	314	9	and	and	CCONJ
taxlaw-6404	314	10	return	return	NOUN
taxlaw-6404	314	11	on	on	ADP
taxlaw-6404	314	12	capital	capital	NOUN
taxlaw-6404	314	13	,	,	PUNCT
taxlaw-6404	314	14	are	be	AUX
taxlaw-6404	314	15	expressed	express	VERB
taxlaw-6404	314	16	more	more	ADV
taxlaw-6404	314	17	specifically	specifically	ADV
taxlaw-6404	314	18	in	in	ADP
taxlaw-6404	314	19	the	the	DET
taxlaw-6404	314	20	following	follow	VERB
taxlaw-6404	314	21	formula	formula	NOUN
taxlaw-6404	314	22	:	:	PUNCT
taxlaw-6404	315	1	r	r	NOUN
taxlaw-6404	315	2	=	=	PUNCT
taxlaw-6404	315	3	o	o	X
taxlaw-6404	315	4	+	+	CCONJ
taxlaw-6404	315	5	(	(	PUNCT
taxlaw-6404	315	6	v	v	NOUN
taxlaw-6404	315	7	−	−	PROPN
taxlaw-6404	315	8	d)r.70	d)r.70	PROPN
taxlaw-6404	315	9	in	in	ADP
taxlaw-6404	315	10	the	the	DET
taxlaw-6404	315	11	equation	equation	NOUN
taxlaw-6404	315	12	,	,	PUNCT
taxlaw-6404	315	13	r	r	NOUN
taxlaw-6404	315	14	refers	refer	VERB
taxlaw-6404	315	15	to	to	ADP
taxlaw-6404	315	16	the	the	DET
taxlaw-6404	315	17	utility	utility	NOUN
taxlaw-6404	315	18	’s	’s	PART
taxlaw-6404	315	19	total	total	ADJ
taxlaw-6404	315	20	revenue	revenue	NOUN
taxlaw-6404	315	21	requirement.71	requirement.71	PROPN
taxlaw-6404	315	22	o	o	NOUN
taxlaw-6404	315	23	refers	refer	VERB
taxlaw-6404	315	24	to	to	ADP
taxlaw-6404	315	25	the	the	DET
taxlaw-6404	315	26	utility	utility	NOUN
taxlaw-6404	315	27	’s	’s	PART
taxlaw-6404	315	28	operating	operate	VERB
taxlaw-6404	315	29	expenses.72	expenses.72	NOUN
taxlaw-6404	315	30	operating	operating	NOUN
taxlaw-6404	315	31	expenses	expense	NOUN
taxlaw-6404	315	32	normally	normally	ADV
taxlaw-6404	315	33	include	include	VERB
taxlaw-6404	315	34	:	:	PUNCT
taxlaw-6404	315	35	(	(	PUNCT
taxlaw-6404	315	36	1	1	X
taxlaw-6404	315	37	)	)	PUNCT
taxlaw-6404	315	38	labor	labor	NOUN
taxlaw-6404	315	39	and	and	CCONJ
taxlaw-6404	315	40	material	material	NOUN
taxlaw-6404	315	41	to	to	PART
taxlaw-6404	315	42	operate	operate	VERB
taxlaw-6404	315	43	and	and	CCONJ
taxlaw-6404	315	44	maintain	maintain	VERB
taxlaw-6404	315	45	the	the	DET
taxlaw-6404	315	46	facilities	facility	NOUN
taxlaw-6404	315	47	that	that	PRON
taxlaw-6404	315	48	are	be	AUX
taxlaw-6404	315	49	used	use	VERB
taxlaw-6404	315	50	to	to	PART
taxlaw-6404	315	51	provide	provide	VERB
taxlaw-6404	315	52	service	service	NOUN
taxlaw-6404	315	53	,	,	PUNCT
taxlaw-6404	315	54	(	(	PUNCT
taxlaw-6404	315	55	2	2	X
taxlaw-6404	315	56	)	)	PUNCT
taxlaw-6404	315	57	a	a	DET
taxlaw-6404	315	58	portion	portion	NOUN
taxlaw-6404	315	59	of	of	ADP
taxlaw-6404	315	60	the	the	DET
taxlaw-6404	315	61	cost	cost	NOUN
taxlaw-6404	315	62	of	of	ADP
taxlaw-6404	315	63	these	these	DET
taxlaw-6404	315	64	facilities	facility	NOUN
taxlaw-6404	315	65	,	,	PUNCT
taxlaw-6404	315	66	known	know	VERB
taxlaw-6404	315	67	as	as	ADP
taxlaw-6404	315	68	“	"	PUNCT
taxlaw-6404	315	69	depreciation	depreciation	NOUN
taxlaw-6404	315	70	”	"	PUNCT
taxlaw-6404	315	71	of	of	ADP
taxlaw-6404	315	72	tangible	tangible	ADJ
taxlaw-6404	315	73	assets	asset	NOUN
taxlaw-6404	315	74	and	and	CCONJ
taxlaw-6404	315	75	“	"	PUNCT
taxlaw-6404	315	76	amortization	amortization	NOUN
taxlaw-6404	315	77	”	"	PUNCT
taxlaw-6404	315	78	of	of	ADP
taxlaw-6404	315	79	intangible	intangible	ADJ
taxlaw-6404	315	80	assets	asset	NOUN
taxlaw-6404	315	81	under	under	ADP
taxlaw-6404	315	82	the	the	DET
taxlaw-6404	315	83	regulatory	regulatory	ADJ
taxlaw-6404	315	84	and	and	CCONJ
taxlaw-6404	315	85	financial	financial	ADJ
taxlaw-6404	315	86	accounting	accounting	NOUN
taxlaw-6404	315	87	rules	rule	NOUN
taxlaw-6404	315	88	,	,	PUNCT
taxlaw-6404	315	89	(	(	PUNCT
taxlaw-6404	315	90	3)“tax	3)“tax	NUM
taxlaw-6404	315	91	expense	expense	NOUN
taxlaw-6404	315	92	,	,	PUNCT
taxlaw-6404	315	93	”	"	PUNCT
taxlaw-6404	315	94	an	an	DET
taxlaw-6404	315	95	allocation	allocation	NOUN
taxlaw-6404	315	96	of	of	ADP
taxlaw-6404	315	97	the	the	DET
taxlaw-6404	315	98	taxes	taxis	NOUN
taxlaw-6404	315	99	charged	charge	VERB
taxlaw-6404	315	100	to	to	ADP
taxlaw-6404	315	101	the	the	DET
taxlaw-6404	315	102	utility	utility	NOUN
taxlaw-6404	315	103	over	over	ADP
taxlaw-6404	315	104	time	time	NOUN
taxlaw-6404	315	105	that	that	PRON
taxlaw-6404	315	106	regulators	regulator	NOUN
taxlaw-6404	315	107	agree	agree	VERB
taxlaw-6404	315	108	may	may	AUX
taxlaw-6404	315	109	be	be	AUX
taxlaw-6404	315	110	passed	pass	VERB
taxlaw-6404	315	111	through	through	ADP
taxlaw-6404	315	112	to	to	ADP
taxlaw-6404	315	113	consumers	consumer	NOUN
taxlaw-6404	315	114	,	,	PUNCT
taxlaw-6404	315	115	(	(	PUNCT
taxlaw-6404	315	116	4	4	X
taxlaw-6404	315	117	)	)	PUNCT
taxlaw-6404	315	118	the	the	DET
taxlaw-6404	315	119	costs	cost	NOUN
taxlaw-6404	315	120	of	of	ADP
taxlaw-6404	315	121	the	the	DET
taxlaw-6404	315	122	customer	customer	NOUN
taxlaw-6404	315	123	accounts	account	VERB
taxlaw-6404	315	124	systems	system	NOUN
taxlaw-6404	315	125	and	and	CCONJ
taxlaw-6404	315	126	customer	customer	NOUN
taxlaw-6404	315	127	service	service	NOUN
taxlaw-6404	315	128	personnel	personnel	NOUN
taxlaw-6404	315	129	,	,	PUNCT
taxlaw-6404	315	130	administrative	administrative	ADJ
taxlaw-6404	315	131	and	and	CCONJ
taxlaw-6404	315	132	general	general	ADJ
taxlaw-6404	315	133	costs	cost	NOUN
taxlaw-6404	315	134	,	,	PUNCT
taxlaw-6404	315	135	and	and	CCONJ
taxlaw-6404	315	136	(	(	PUNCT
taxlaw-6404	315	137	5	5	X
taxlaw-6404	315	138	)	)	PUNCT
taxlaw-6404	315	139	uncollectible	uncollectible	ADJ
taxlaw-6404	315	140	bills	bill	NOUN
taxlaw-6404	315	141	.	.	PUNCT
taxlaw-6404	316	1	73	73	NUM
taxlaw-6404	316	2	operating	operating	NOUN
taxlaw-6404	316	3	expenses	expense	NOUN
taxlaw-6404	316	4	comprise	comprise	VERB
taxlaw-6404	316	5	the	the	DET
taxlaw-6404	316	6	largest	large	ADJ
taxlaw-6404	316	7	portion	portion	NOUN
taxlaw-6404	316	8	of	of	ADP
taxlaw-6404	316	9	the	the	DET
taxlaw-6404	316	10	revenue	revenue	NOUN
taxlaw-6404	316	11	requirement.74	requirement.74	VERB
taxlaw-6404	316	12	as	as	ADV
taxlaw-6404	316	13	long	long	ADV
taxlaw-6404	316	14	as	as	SCONJ
taxlaw-6404	316	15	the	the	DET
taxlaw-6404	316	16	utility	utility	NOUN
taxlaw-6404	316	17	was	be	AUX
taxlaw-6404	316	18	prudent	prudent	ADJ
taxlaw-6404	316	19	in	in	ADP
taxlaw-6404	316	20	incurring	incur	VERB
taxlaw-6404	316	21	these	these	DET
taxlaw-6404	316	22	expenses	expense	NOUN
taxlaw-6404	316	23	at	at	ADP
taxlaw-6404	316	24	the	the	DET
taxlaw-6404	316	25	time	time	NOUN
taxlaw-6404	316	26	they	they	PRON
taxlaw-6404	316	27	were	be	AUX
taxlaw-6404	316	28	made	make	VERB
taxlaw-6404	316	29	,	,	PUNCT
taxlaw-6404	316	30	they	they	PRON
taxlaw-6404	316	31	will	will	AUX
taxlaw-6404	316	32	be	be	AUX
taxlaw-6404	316	33	reimbursed	reimburse	VERB
taxlaw-6404	316	34	through	through	ADP
taxlaw-6404	316	35	the	the	DET
taxlaw-6404	316	36	rate	rate	NOUN
taxlaw-6404	316	37	-	-	PUNCT
taxlaw-6404	316	38	setting	set	VERB
taxlaw-6404	316	39	process.75	process.75	ADJ
taxlaw-6404	316	40	v	v	NOUN
taxlaw-6404	316	41	is	be	AUX
taxlaw-6404	316	42	the	the	DET
taxlaw-6404	316	43	gross	gross	ADJ
taxlaw-6404	316	44	value	value	NOUN
taxlaw-6404	316	45	of	of	ADP
taxlaw-6404	316	46	the	the	DET
taxlaw-6404	316	47	utility	utility	NOUN
taxlaw-6404	316	48	’s	’s	PART
taxlaw-6404	316	49	tangible	tangible	ADJ
taxlaw-6404	316	50	and	and	CCONJ
taxlaw-6404	316	51	intangible	intangible	ADJ
taxlaw-6404	316	52	property.76	property.76	PROPN
taxlaw-6404	316	53	v	v	NOUN
taxlaw-6404	316	54	is	be	AUX
taxlaw-6404	316	55	determined	determine	VERB
taxlaw-6404	316	56	by	by	ADP
taxlaw-6404	316	57	reference	reference	NOUN
taxlaw-6404	316	58	to	to	ADP
taxlaw-6404	316	59	the	the	DET
taxlaw-6404	316	60	original	original	ADJ
taxlaw-6404	316	61	cost	cost	NOUN
taxlaw-6404	316	62	of	of	ADP
taxlaw-6404	316	63	the	the	DET
taxlaw-6404	316	64	assets	asset	NOUN
taxlaw-6404	316	65	when	when	SCONJ
taxlaw-6404	316	66	they	they	PRON
taxlaw-6404	316	67	were	be	AUX
taxlaw-6404	316	68	first	first	ADV
taxlaw-6404	316	69	placed	place	VERB
taxlaw-6404	316	70	in	in	ADP
taxlaw-6404	316	71	service	service	NOUN
taxlaw-6404	316	72	and	and	CCONJ
taxlaw-6404	316	73	dedicated	dedicate	VERB
taxlaw-6404	316	74	to	to	PART
taxlaw-6404	316	75	use.77	use.77	VERB
taxlaw-6404	316	76	d	d	NOUN
taxlaw-6404	316	77	refers	refer	VERB
taxlaw-6404	316	78	to	to	ADP
taxlaw-6404	316	79	the	the	DET
taxlaw-6404	316	80	utility	utility	NOUN
taxlaw-6404	316	81	’s	’s	PART
taxlaw-6404	316	82	accumulated	accumulate	VERB
taxlaw-6404	316	83	depreciation	depreciation	NOUN
taxlaw-6404	316	84	—	—	PUNCT
taxlaw-6404	316	85	the	the	DET
taxlaw-6404	316	86	aggregate	aggregate	NOUN
taxlaw-6404	316	87	of	of	ADP
taxlaw-6404	316	88	the	the	DET
taxlaw-6404	316	89	costs	cost	NOUN
taxlaw-6404	316	90	of	of	ADP
taxlaw-6404	316	91	the	the	DET
taxlaw-6404	316	92	assets	asset	NOUN
taxlaw-6404	316	93	that	that	PRON
taxlaw-6404	316	94	have	have	AUX
taxlaw-6404	316	95	been	be	AUX
taxlaw-6404	316	96	passed	pass	VERB
taxlaw-6404	316	97	through	through	ADP
taxlaw-6404	316	98	to	to	ADP
taxlaw-6404	316	99	customers	customer	NOUN
taxlaw-6404	316	100	as	as	ADP
taxlaw-6404	316	101	part	part	NOUN
taxlaw-6404	316	102	of	of	ADP
taxlaw-6404	316	103	the	the	DET
taxlaw-6404	316	104	operating	operate	VERB
taxlaw-6404	316	105	expenses.78	expenses.78	PROPN
taxlaw-6404	316	106	d	d	PROPN
taxlaw-6404	316	107	,	,	PUNCT
taxlaw-6404	316	108	the	the	DET
taxlaw-6404	316	109	aggregated	aggregate	VERB
taxlaw-6404	316	110	regulatory	regulatory	ADJ
taxlaw-6404	316	111	depreciation	depreciation	NOUN
taxlaw-6404	316	112	,	,	PUNCT
taxlaw-6404	316	113	is	be	AUX
taxlaw-6404	316	114	subtracted	subtract	VERB
taxlaw-6404	316	115	from	from	ADP
taxlaw-6404	316	116	revenues	revenue	NOUN
taxlaw-6404	316	117	sufficient	sufficient	ADJ
taxlaw-6404	316	118	to	to	PART
taxlaw-6404	316	119	cover	cover	VERB
taxlaw-6404	316	120	operating	operating	NOUN
taxlaw-6404	316	121	expenses	expense	NOUN
taxlaw-6404	316	122	and	and	CCONJ
taxlaw-6404	316	123	a	a	DET
taxlaw-6404	316	124	return	return	NOUN
taxlaw-6404	316	125	on	on	ADP
taxlaw-6404	316	126	capital	capital	NOUN
taxlaw-6404	316	127	costs	cost	NOUN
taxlaw-6404	316	128	commensurate	commensurate	ADJ
taxlaw-6404	316	129	with	with	ADP
taxlaw-6404	316	130	businesses	business	NOUN
taxlaw-6404	316	131	facing	face	VERB
taxlaw-6404	316	132	comparable	comparable	ADJ
taxlaw-6404	316	133	risk	risk	NOUN
taxlaw-6404	316	134	)	)	PUNCT
taxlaw-6404	316	135	.	.	PUNCT
taxlaw-6404	317	1	68	68	NUM
taxlaw-6404	317	2	see	see	VERB
taxlaw-6404	317	3	alt	alt	ADJ
taxlaw-6404	317	4	,	,	PUNCT
taxlaw-6404	317	5	supra	supra	ADJ
taxlaw-6404	317	6	note	note	NOUN
taxlaw-6404	317	7	32	32	NUM
taxlaw-6404	317	8	,	,	PUNCT
taxlaw-6404	317	9	at	at	ADP
taxlaw-6404	317	10	18	18	NUM
taxlaw-6404	317	11	.	.	PUNCT
taxlaw-6404	317	12	public	public	ADJ
taxlaw-6404	317	13	service	service	NOUN
taxlaw-6404	317	14	commissions	commission	NOUN
taxlaw-6404	317	15	may	may	AUX
taxlaw-6404	317	16	employ	employ	VERB
taxlaw-6404	317	17	other	other	ADJ
taxlaw-6404	317	18	methods	method	NOUN
taxlaw-6404	317	19	for	for	ADP
taxlaw-6404	317	20	regulating	regulate	VERB
taxlaw-6404	317	21	utility	utility	NOUN
taxlaw-6404	317	22	rates	rate	NOUN
taxlaw-6404	317	23	.	.	PUNCT
taxlaw-6404	318	1	see	see	VERB
taxlaw-6404	318	2	james	james	PROPN
taxlaw-6404	318	3	ming	ming	PROPN
taxlaw-6404	318	4	chen	chen	PROPN
taxlaw-6404	318	5	,	,	PUNCT
taxlaw-6404	318	6	price	price	NOUN
taxlaw-6404	318	7	-	-	PUNCT
taxlaw-6404	318	8	level	level	NOUN
taxlaw-6404	318	9	regulation	regulation	NOUN
taxlaw-6404	318	10	and	and	CCONJ
taxlaw-6404	318	11	its	its	PRON
taxlaw-6404	318	12	reform	reform	NOUN
taxlaw-6404	318	13	,	,	PUNCT
taxlaw-6404	318	14	99	99	NUM
taxlaw-6404	318	15	marq	marq	NOUN
taxlaw-6404	318	16	.	.	PUNCT
taxlaw-6404	319	1	l.	l.	PROPN
taxlaw-6404	319	2	rev	rev	PROPN
taxlaw-6404	319	3	.	.	PROPN
taxlaw-6404	320	1	931	931	NUM
taxlaw-6404	320	2	(	(	PUNCT
taxlaw-6404	320	3	2016	2016	NUM
taxlaw-6404	320	4	)	)	PUNCT
taxlaw-6404	320	5	(	(	PUNCT
taxlaw-6404	320	6	contrasting	contrast	VERB
taxlaw-6404	320	7	cost	cost	NOUN
taxlaw-6404	320	8	-	-	PUNCT
taxlaw-6404	320	9	ofservice	ofservice	NOUN
taxlaw-6404	320	10	regulation	regulation	NOUN
taxlaw-6404	320	11	and	and	CCONJ
taxlaw-6404	320	12	ramsey	ramsey	NOUN
taxlaw-6404	320	13	pricing	pricing	NOUN
taxlaw-6404	320	14	with	with	ADP
taxlaw-6404	320	15	price	price	NOUN
taxlaw-6404	320	16	-	-	PUNCT
taxlaw-6404	320	17	level	level	NOUN
taxlaw-6404	320	18	regulation	regulation	NOUN
taxlaw-6404	320	19	and	and	CCONJ
taxlaw-6404	320	20	offering	offer	VERB
taxlaw-6404	320	21	a	a	DET
taxlaw-6404	320	22	reform	reform	NOUN
taxlaw-6404	320	23	alternative	alternative	NOUN
taxlaw-6404	320	24	)	)	PUNCT
taxlaw-6404	320	25	.	.	PUNCT
taxlaw-6404	321	1	69	69	NUM
taxlaw-6404	321	2	see	see	VERB
taxlaw-6404	321	3	davies	davy	NOUN
taxlaw-6404	321	4	,	,	PUNCT
taxlaw-6404	321	5	supra	supra	PROPN
taxlaw-6404	321	6	note	note	NOUN
taxlaw-6404	321	7	3	3	NUM
taxlaw-6404	321	8	,	,	PUNCT
taxlaw-6404	321	9	at	at	ADP
taxlaw-6404	321	10	300	300	NUM
taxlaw-6404	321	11	.	.	PUNCT
taxlaw-6404	321	12	70	70	NUM
taxlaw-6404	322	1	i	i	PRON
taxlaw-6404	322	2	d.	d.	PROPN
taxlaw-6404	322	3	71	71	NUM
taxlaw-6404	323	1	i	i	PRON
taxlaw-6404	323	2	d.	d.	PROPN
taxlaw-6404	323	3	72	72	NUM
taxlaw-6404	324	1	i	i	PRON
taxlaw-6404	324	2	d.	d.	PROPN
taxlaw-6404	324	3	73	73	NUM
taxlaw-6404	325	1	i	i	PRON
taxlaw-6404	325	2	d.	d.	PROPN
taxlaw-6404	325	3	see	see	VERB
taxlaw-6404	325	4	also	also	ADV
taxlaw-6404	325	5	,	,	PUNCT
taxlaw-6404	325	6	alt	alt	ADJ
taxlaw-6404	325	7	,	,	PUNCT
taxlaw-6404	325	8	supra	supra	ADJ
taxlaw-6404	325	9	note	note	NOUN
taxlaw-6404	325	10	32	32	NUM
taxlaw-6404	325	11	,	,	PUNCT
taxlaw-6404	325	12	at	at	ADP
taxlaw-6404	325	13	50	50	NUM
taxlaw-6404	325	14	-	-	SYM
taxlaw-6404	325	15	54	54	NUM
taxlaw-6404	325	16	and	and	CCONJ
taxlaw-6404	325	17	ferc	ferc	PROPN
taxlaw-6404	325	18	,	,	PUNCT
taxlaw-6404	325	19	18	18	NUM
taxlaw-6404	325	20	c.f.r	c.f.r	NOUN
taxlaw-6404	325	21	.	.	PUNCT
taxlaw-6404	325	22	,	,	PUNCT
taxlaw-6404	325	23	pt	pt	PROPN
taxlaw-6404	325	24	.	.	PROPN
taxlaw-6404	325	25	101	101	NUM
taxlaw-6404	325	26	,	,	PUNCT
taxlaw-6404	325	27	subpts	subpt	NOUN
taxlaw-6404	325	28	.	.	PUNCT
taxlaw-6404	326	1	d	d	X
taxlaw-6404	326	2	,	,	PUNCT
taxlaw-6404	326	3	and	and	CCONJ
taxlaw-6404	326	4	k	k	NOUN
taxlaw-6404	326	5	,	,	PUNCT
taxlaw-6404	326	6	74	74	NUM
taxlaw-6404	326	7	see	see	VERB
taxlaw-6404	326	8	davies	davy	NOUN
taxlaw-6404	326	9	,	,	PUNCT
taxlaw-6404	326	10	supra	supra	PROPN
taxlaw-6404	326	11	note	note	NOUN
taxlaw-6404	326	12	3	3	NUM
taxlaw-6404	326	13	,	,	PUNCT
taxlaw-6404	326	14	at	at	ADP
taxlaw-6404	326	15	300	300	NUM
taxlaw-6404	326	16	.	.	PUNCT
taxlaw-6404	327	1	75	75	NUM
taxlaw-6404	328	1	i	i	PROPN
taxlaw-6404	328	2	d.	d.	PROPN
taxlaw-6404	328	3	considerations	consideration	NOUN
taxlaw-6404	328	4	in	in	ADP
taxlaw-6404	328	5	reviewing	review	VERB
taxlaw-6404	328	6	utility	utility	NOUN
taxlaw-6404	328	7	expenses	expense	NOUN
taxlaw-6404	328	8	and	and	CCONJ
taxlaw-6404	328	9	investments	investment	NOUN
taxlaw-6404	328	10	include	include	VERB
taxlaw-6404	328	11	whether	whether	SCONJ
taxlaw-6404	328	12	the	the	DET
taxlaw-6404	328	13	costs	cost	NOUN
taxlaw-6404	328	14	were	be	AUX
taxlaw-6404	328	15	incurred	incur	VERB
taxlaw-6404	328	16	to	to	PART
taxlaw-6404	328	17	meet	meet	VERB
taxlaw-6404	328	18	customer	customer	NOUN
taxlaw-6404	328	19	needs	need	NOUN
taxlaw-6404	328	20	,	,	PUNCT
taxlaw-6404	328	21	whether	whether	SCONJ
taxlaw-6404	328	22	they	they	PRON
taxlaw-6404	328	23	were	be	AUX
taxlaw-6404	328	24	necessary	necessary	ADJ
taxlaw-6404	328	25	to	to	PART
taxlaw-6404	328	26	provide	provide	VERB
taxlaw-6404	328	27	adequate	adequate	ADJ
taxlaw-6404	328	28	service	service	NOUN
taxlaw-6404	328	29	,	,	PUNCT
taxlaw-6404	328	30	whether	whether	SCONJ
taxlaw-6404	328	31	the	the	DET
taxlaw-6404	328	32	customers	customer	NOUN
taxlaw-6404	328	33	would	would	AUX
taxlaw-6404	328	34	benefit	benefit	VERB
taxlaw-6404	328	35	,	,	PUNCT
taxlaw-6404	328	36	whether	whether	SCONJ
taxlaw-6404	328	37	the	the	DET
taxlaw-6404	328	38	costs	cost	NOUN
taxlaw-6404	328	39	were	be	AUX
taxlaw-6404	328	40	reasonable	reasonable	ADJ
taxlaw-6404	328	41	,	,	PUNCT
taxlaw-6404	328	42	whether	whether	SCONJ
taxlaw-6404	328	43	the	the	DET
taxlaw-6404	328	44	utility	utility	NOUN
taxlaw-6404	328	45	’s	’s	PART
taxlaw-6404	328	46	physical	physical	ADJ
taxlaw-6404	328	47	plant	plant	NOUN
taxlaw-6404	328	48	and	and	CCONJ
taxlaw-6404	328	49	facilities	facility	NOUN
taxlaw-6404	328	50	were	be	AUX
taxlaw-6404	328	51	used	use	VERB
taxlaw-6404	328	52	and	and	CCONJ
taxlaw-6404	328	53	useful	useful	ADJ
taxlaw-6404	328	54	and	and	CCONJ
taxlaw-6404	328	55	whether	whether	SCONJ
taxlaw-6404	328	56	they	they	PRON
taxlaw-6404	328	57	were	be	AUX
taxlaw-6404	328	58	consistent	consistent	ADJ
taxlaw-6404	328	59	with	with	ADP
taxlaw-6404	328	60	an	an	DET
taxlaw-6404	328	61	integrated	integrate	VERB
taxlaw-6404	328	62	resource	resource	NOUN
taxlaw-6404	328	63	plan	plan	NOUN
taxlaw-6404	328	64	that	that	PRON
taxlaw-6404	328	65	the	the	DET
taxlaw-6404	328	66	public	public	ADJ
taxlaw-6404	328	67	service	service	NOUN
taxlaw-6404	328	68	commission	commission	NOUN
taxlaw-6404	328	69	may	may	AUX
taxlaw-6404	328	70	have	have	AUX
taxlaw-6404	328	71	mandated	mandate	VERB
taxlaw-6404	328	72	.	.	PUNCT
taxlaw-6404	329	1	see	see	VERB
taxlaw-6404	329	2	alt	alt	ADJ
taxlaw-6404	329	3	,	,	PUNCT
taxlaw-6404	329	4	supra	supra	ADJ
taxlaw-6404	329	5	note	note	NOUN
taxlaw-6404	329	6	32	32	NUM
taxlaw-6404	329	7	,	,	PUNCT
taxlaw-6404	329	8	at	at	ADP
taxlaw-6404	329	9	29	29	NUM
taxlaw-6404	329	10	.	.	PUNCT
taxlaw-6404	330	1	76	76	NUM
taxlaw-6404	330	2	see	see	VERB
taxlaw-6404	330	3	davies	davy	NOUN
taxlaw-6404	330	4	,	,	PUNCT
taxlaw-6404	330	5	supra	supra	PROPN
taxlaw-6404	330	6	note	note	NOUN
taxlaw-6404	330	7	3	3	NUM
taxlaw-6404	330	8	,	,	PUNCT
taxlaw-6404	330	9	at	at	ADP
taxlaw-6404	330	10	300	300	NUM
taxlaw-6404	330	11	.	.	PUNCT
taxlaw-6404	331	1	77	77	NUM
taxlaw-6404	331	2	ferc	ferc	PROPN
taxlaw-6404	331	3	determines	determine	VERB
taxlaw-6404	331	4	the	the	DET
taxlaw-6404	331	5	depreciation	depreciation	NOUN
taxlaw-6404	331	6	amount	amount	NOUN
taxlaw-6404	331	7	by	by	ADP
taxlaw-6404	331	8	reference	reference	NOUN
taxlaw-6404	331	9	to	to	ADP
taxlaw-6404	331	10	the	the	DET
taxlaw-6404	331	11	“	"	PUNCT
taxlaw-6404	331	12	service	service	NOUN
taxlaw-6404	331	13	value	value	NOUN
taxlaw-6404	331	14	”	"	PUNCT
taxlaw-6404	331	15	of	of	ADP
taxlaw-6404	331	16	the	the	DET
taxlaw-6404	331	17	asset	asset	NOUN
taxlaw-6404	331	18	.	.	PUNCT
taxlaw-6404	332	1	the	the	DET
taxlaw-6404	332	2	service	service	NOUN
taxlaw-6404	332	3	value	value	NOUN
taxlaw-6404	332	4	is	be	AUX
taxlaw-6404	332	5	defined	define	VERB
taxlaw-6404	332	6	as	as	ADP
taxlaw-6404	332	7	the	the	DET
taxlaw-6404	332	8	difference	difference	NOUN
taxlaw-6404	332	9	between	between	ADP
taxlaw-6404	332	10	the	the	DET
taxlaw-6404	332	11	original	original	ADJ
taxlaw-6404	332	12	cost	cost	NOUN
taxlaw-6404	332	13	and	and	CCONJ
taxlaw-6404	332	14	the	the	DET
taxlaw-6404	332	15	net	net	ADJ
taxlaw-6404	332	16	salvage	salvage	NOUN
taxlaw-6404	332	17	value	value	NOUN
taxlaw-6404	332	18	of	of	ADP
taxlaw-6404	332	19	electric	electric	ADJ
taxlaw-6404	332	20	plant	plant	NOUN
taxlaw-6404	332	21	.	.	PUNCT
taxlaw-6404	333	1	these	these	DET
taxlaw-6404	333	2	definitions	definition	NOUN
taxlaw-6404	333	3	reconcile	reconcile	VERB
taxlaw-6404	333	4	what	what	PRON
taxlaw-6404	333	5	would	would	AUX
taxlaw-6404	333	6	otherwise	otherwise	ADV
taxlaw-6404	333	7	appear	appear	VERB
taxlaw-6404	333	8	to	to	PART
taxlaw-6404	333	9	be	be	AUX
taxlaw-6404	333	10	differences	difference	NOUN
taxlaw-6404	333	11	in	in	ADP
taxlaw-6404	333	12	the	the	DET
taxlaw-6404	333	13	regulatory	regulatory	ADJ
taxlaw-6404	333	14	and	and	CCONJ
taxlaw-6404	333	15	financial	financial	ADJ
taxlaw-6404	333	16	accounting	accounting	NOUN
taxlaw-6404	333	17	rules	rule	NOUN
taxlaw-6404	333	18	.	.	PUNCT
taxlaw-6404	334	1	see	see	VERB
taxlaw-6404	334	2	ferc	ferc	PROPN
taxlaw-6404	334	3	18	18	NUM
taxlaw-6404	334	4	c.f.r	c.f.r	NOUN
taxlaw-6404	334	5	.	.	PUNCT
taxlaw-6404	334	6	,	,	PUNCT
taxlaw-6404	334	7	pt	pt	PROPN
taxlaw-6404	334	8	.	.	PROPN
taxlaw-6404	334	9	101	101	NUM
taxlaw-6404	334	10	,	,	PUNCT
taxlaw-6404	334	11	definitions	definition	NOUN
taxlaw-6404	334	12	19	19	NUM
taxlaw-6404	334	13	,	,	PUNCT
taxlaw-6404	334	14	23	23	NUM
taxlaw-6404	334	15	,	,	PUNCT
taxlaw-6404	334	16	35	35	NUM
taxlaw-6404	334	17	,	,	PUNCT
taxlaw-6404	334	18	36	36	NUM
taxlaw-6404	334	19	,	,	PUNCT
taxlaw-6404	334	20	and	and	CCONJ
taxlaw-6404	334	21	37	37	NUM
taxlaw-6404	334	22	(	(	PUNCT
taxlaw-6404	334	23	2002	2002	NUM
taxlaw-6404	334	24	)	)	PUNCT
taxlaw-6404	334	25	.	.	PUNCT
taxlaw-6404	335	1	78	78	NUM
taxlaw-6404	335	2	the	the	DET
taxlaw-6404	335	3	ferc	ferc	PROPN
taxlaw-6404	335	4	uniform	uniform	NOUN
taxlaw-6404	335	5	system	system	NOUN
taxlaw-6404	335	6	of	of	ADP
taxlaw-6404	335	7	accounts	account	NOUN
taxlaw-6404	335	8	provides	provide	VERB
taxlaw-6404	335	9	that	that	SCONJ
taxlaw-6404	335	10	“	"	PUNCT
taxlaw-6404	335	11	[	[	X
taxlaw-6404	335	12	d]epreciation	d]epreciation	NOUN
taxlaw-6404	335	13	,	,	PUNCT
taxlaw-6404	335	14	as	as	SCONJ
taxlaw-6404	335	15	applied	apply	VERB
taxlaw-6404	335	16	to	to	ADP
taxlaw-6404	335	17	depreciable	depreciable	VERB
taxlaw-6404	335	18	electric	electric	ADJ
taxlaw-6404	335	19	plant	plant	NOUN
taxlaw-6404	335	20	,	,	PUNCT
taxlaw-6404	335	21	means	mean	VERB
taxlaw-6404	335	22	the	the	DET
taxlaw-6404	335	23	loss	loss	NOUN
taxlaw-6404	335	24	in	in	ADP
taxlaw-6404	335	25	service	service	NOUN
taxlaw-6404	335	26	value	value	NOUN
taxlaw-6404	335	27	not	not	PART
taxlaw-6404	335	28	restored	restore	VERB
taxlaw-6404	335	29	by	by	ADP
taxlaw-6404	335	30	current	current	ADJ
taxlaw-6404	335	31	maintenance	maintenance	NOUN
taxlaw-6404	335	32	,	,	PUNCT
taxlaw-6404	335	33	incurred	incur	VERB
taxlaw-6404	335	34	in	in	ADP
taxlaw-6404	335	35	connection	connection	NOUN
taxlaw-6404	335	36	with	with	ADP
taxlaw-6404	335	37	the	the	DET
taxlaw-6404	335	38	consumption	consumption	NOUN
taxlaw-6404	335	39	or	or	CCONJ
taxlaw-6404	335	40	prospective	prospective	ADJ
taxlaw-6404	335	41	retirement	retirement	NOUN
taxlaw-6404	335	42	of	of	ADP
taxlaw-6404	335	43	electric	electric	ADJ
taxlaw-6404	335	44	plant	plant	NOUN
taxlaw-6404	335	45	in	in	ADP
taxlaw-6404	335	46	the	the	DET
taxlaw-6404	335	47	course	course	NOUN
taxlaw-6404	335	48	of	of	ADP
taxlaw-6404	335	49	service	service	NOUN
taxlaw-6404	335	50	from	from	ADP
taxlaw-6404	335	51	causes	cause	NOUN
taxlaw-6404	335	52	which	which	PRON
taxlaw-6404	335	53	are	be	AUX
taxlaw-6404	335	54	known	know	VERB
taxlaw-6404	335	55	to	to	PART
taxlaw-6404	335	56	be	be	AUX
taxlaw-6404	335	57	in	in	ADP
taxlaw-6404	335	58	current	current	ADJ
taxlaw-6404	335	59	operation	operation	NOUN
taxlaw-6404	335	60	and	and	CCONJ
taxlaw-6404	335	61	against	against	ADP
taxlaw-6404	335	62	which	which	PRON
taxlaw-6404	335	63	the	the	DET
taxlaw-6404	335	64	utility	utility	NOUN
taxlaw-6404	335	65	is	be	AUX
taxlaw-6404	335	66	not	not	PART
taxlaw-6404	335	67	protected	protect	VERB
taxlaw-6404	335	68	by	by	ADP
taxlaw-6404	335	69	insurance	insurance	NOUN
taxlaw-6404	335	70	.	.	PUNCT
taxlaw-6404	336	1	among	among	ADP
taxlaw-6404	336	2	the	the	DET
taxlaw-6404	336	3	causes	cause	NOUN
taxlaw-6404	336	4	to	to	PART
taxlaw-6404	336	5	be	be	AUX
taxlaw-6404	336	6	given	give	VERB
taxlaw-6404	336	7	consideration	consideration	NOUN
taxlaw-6404	336	8	are	be	AUX
taxlaw-6404	336	9	wear	wear	NOUN
taxlaw-6404	336	10	and	and	CCONJ
taxlaw-6404	336	11	tear	tear	ADJ
taxlaw-6404	336	12	,	,	PUNCT
taxlaw-6404	336	13	decay	decay	NOUN
taxlaw-6404	336	14	,	,	PUNCT
taxlaw-6404	336	15	action	action	NOUN
taxlaw-6404	336	16	of	of	ADP
taxlaw-6404	336	17	the	the	DET
taxlaw-6404	336	18	elements	element	NOUN
taxlaw-6404	336	19	,	,	PUNCT
taxlaw-6404	336	20	inadequacy	inadequacy	NOUN
taxlaw-6404	336	21	,	,	PUNCT
taxlaw-6404	336	22	obsolescence	obsolescence	NOUN
taxlaw-6404	336	23	,	,	PUNCT
taxlaw-6404	336	24	changes	change	NOUN
taxlaw-6404	336	25	in	in	ADP
taxlaw-6404	336	26	the	the	DET
taxlaw-6404	336	27	art	art	NOUN
taxlaw-6404	336	28	,	,	PUNCT
taxlaw-6404	336	29	changes	change	NOUN
taxlaw-6404	336	30	in	in	ADP
taxlaw-6404	336	31	demand	demand	NOUN
taxlaw-6404	336	32	and	and	CCONJ
taxlaw-6404	336	33	requirements	requirement	NOUN
taxlaw-6404	336	34	of	of	ADP
taxlaw-6404	336	35	public	public	ADJ
taxlaw-6404	336	36	authorities	authority	NOUN
taxlaw-6404	336	37	.	.	PUNCT
taxlaw-6404	336	38	”	"	PUNCT
taxlaw-6404	337	1	ferc	ferc	PROPN
taxlaw-6404	337	2	18	18	NUM
taxlaw-6404	337	3	c.f.r	c.f.r	NOUN
taxlaw-6404	337	4	.	.	PUNCT
taxlaw-6404	338	1	pt	pt	PROPN
taxlaw-6404	338	2	.	.	PROPN
taxlaw-6404	338	3	101	101	NUM
taxlaw-6404	338	4	,	,	PUNCT
taxlaw-6404	338	5	definition	definition	NOUN
taxlaw-6404	338	6	12	12	NUM
taxlaw-6404	338	7	(	(	PUNCT
taxlaw-6404	338	8	2002	2002	NUM
taxlaw-6404	338	9	)	)	PUNCT
taxlaw-6404	338	10	.	.	PUNCT
taxlaw-6404	339	1	2019	2019	NUM
taxlaw-6404	339	2	]	]	PUNCT
taxlaw-6404	339	3	stranded	strand	VERB
taxlaw-6404	339	4	assets	asset	NOUN
taxlaw-6404	339	5	and	and	CCONJ
taxlaw-6404	339	6	efficient	efficient	ADJ
taxlaw-6404	339	7	pricing	pricing	NOUN
taxlaw-6404	339	8	for	for	ADP
taxlaw-6404	339	9	regulated	regulated	ADJ
taxlaw-6404	339	10	utilities	utility	NOUN
taxlaw-6404	339	11	:	:	PUNCT
taxlaw-6404	339	12	a	a	DET
taxlaw-6404	339	13	federal	federal	ADJ
taxlaw-6404	339	14	tax	tax	NOUN
taxlaw-6404	339	15	solution	solution	NOUN
taxlaw-6404	339	16	13	13	NUM
taxlaw-6404	339	17	v	v	NOUN
taxlaw-6404	339	18	,	,	PUNCT
taxlaw-6404	339	19	the	the	DET
taxlaw-6404	339	20	original	original	ADJ
taxlaw-6404	339	21	value	value	NOUN
taxlaw-6404	339	22	of	of	ADP
taxlaw-6404	339	23	those	those	DET
taxlaw-6404	339	24	assets.79	assets.79	NOUN
taxlaw-6404	339	25	each	each	DET
taxlaw-6404	339	26	year	year	NOUN
taxlaw-6404	339	27	,	,	PUNCT
taxlaw-6404	339	28	v	v	NOUN
taxlaw-6404	339	29	–	–	PUNCT
taxlaw-6404	339	30	d	d	NOUN
taxlaw-6404	339	31	reflects	reflect	VERB
taxlaw-6404	339	32	the	the	DET
taxlaw-6404	339	33	utility	utility	NOUN
taxlaw-6404	339	34	’s	’s	PART
taxlaw-6404	339	35	unrecovered	unrecovered	ADJ
taxlaw-6404	339	36	capital	capital	NOUN
taxlaw-6404	339	37	investment	investment	NOUN
taxlaw-6404	339	38	—	—	PUNCT
taxlaw-6404	339	39	the	the	DET
taxlaw-6404	339	40	portion	portion	NOUN
taxlaw-6404	339	41	of	of	ADP
taxlaw-6404	339	42	the	the	DET
taxlaw-6404	339	43	facilities	facility	NOUN
taxlaw-6404	339	44	for	for	ADP
taxlaw-6404	339	45	which	which	PRON
taxlaw-6404	339	46	the	the	DET
taxlaw-6404	339	47	customers	customer	NOUN
taxlaw-6404	339	48	have	have	AUX
taxlaw-6404	339	49	not	not	PART
taxlaw-6404	339	50	yet	yet	ADV
taxlaw-6404	339	51	paid.80	paid.80	NOUN
taxlaw-6404	339	52	utilities	utility	NOUN
taxlaw-6404	339	53	are	be	AUX
taxlaw-6404	339	54	allowed	allow	VERB
taxlaw-6404	339	55	to	to	PART
taxlaw-6404	339	56	earn	earn	VERB
taxlaw-6404	339	57	a	a	DET
taxlaw-6404	339	58	fair	fair	ADJ
taxlaw-6404	339	59	return	return	NOUN
taxlaw-6404	339	60	only	only	ADV
taxlaw-6404	339	61	on	on	ADP
taxlaw-6404	339	62	the	the	DET
taxlaw-6404	339	63	unrecovered	unrecovered	ADJ
taxlaw-6404	339	64	portion	portion	NOUN
taxlaw-6404	339	65	of	of	ADP
taxlaw-6404	339	66	their	their	PRON
taxlaw-6404	339	67	capital	capital	NOUN
taxlaw-6404	339	68	investments.81	investments.81	VERB
taxlaw-6404	339	69	this	this	DET
taxlaw-6404	339	70	portion	portion	NOUN
taxlaw-6404	339	71	,	,	PUNCT
taxlaw-6404	339	72	calculated	calculate	VERB
taxlaw-6404	339	73	as	as	ADP
taxlaw-6404	339	74	v	v	NOUN
taxlaw-6404	339	75	–	–	PUNCT
taxlaw-6404	339	76	d	d	NOUN
taxlaw-6404	339	77	,	,	PUNCT
taxlaw-6404	339	78	is	be	AUX
taxlaw-6404	339	79	the	the	DET
taxlaw-6404	339	80	“	"	PUNCT
taxlaw-6404	339	81	rate	rate	NOUN
taxlaw-6404	339	82	base	base	NOUN
taxlaw-6404	339	83	.	.	PUNCT
taxlaw-6404	340	1	”82	”82	VERB
taxlaw-6404	340	2	the	the	DET
taxlaw-6404	340	3	value	value	NOUN
taxlaw-6404	340	4	“	"	PUNCT
taxlaw-6404	340	5	r	r	NOUN
taxlaw-6404	340	6	”	"	PUNCT
taxlaw-6404	340	7	stands	stand	VERB
taxlaw-6404	340	8	for	for	ADP
taxlaw-6404	340	9	the	the	DET
taxlaw-6404	340	10	rate	rate	NOUN
taxlaw-6404	340	11	of	of	ADP
taxlaw-6404	340	12	return	return	NOUN
taxlaw-6404	340	13	the	the	DET
taxlaw-6404	340	14	utility	utility	NOUN
taxlaw-6404	340	15	is	be	AUX
taxlaw-6404	340	16	allowed	allow	VERB
taxlaw-6404	340	17	to	to	PART
taxlaw-6404	340	18	earn	earn	VERB
taxlaw-6404	340	19	on	on	ADP
taxlaw-6404	340	20	the	the	DET
taxlaw-6404	340	21	rate	rate	NOUN
taxlaw-6404	340	22	base.83	base.83	CCONJ
taxlaw-6404	340	23	ferc	ferc	PROPN
taxlaw-6404	340	24	and	and	CCONJ
taxlaw-6404	340	25	state	state	NOUN
taxlaw-6404	340	26	public	public	ADJ
taxlaw-6404	340	27	service	service	NOUN
taxlaw-6404	340	28	commissions	commission	NOUN
taxlaw-6404	340	29	set	set	VERB
taxlaw-6404	340	30	the	the	DET
taxlaw-6404	340	31	rules	rule	NOUN
taxlaw-6404	340	32	by	by	ADP
taxlaw-6404	340	33	which	which	PRON
taxlaw-6404	340	34	regulated	regulate	VERB
taxlaw-6404	340	35	public	public	ADJ
taxlaw-6404	340	36	utilities	utility	NOUN
taxlaw-6404	340	37	may	may	AUX
taxlaw-6404	340	38	pass	pass	VERB
taxlaw-6404	340	39	the	the	DET
taxlaw-6404	340	40	costs	cost	NOUN
taxlaw-6404	340	41	of	of	ADP
taxlaw-6404	340	42	capital	capital	NOUN
taxlaw-6404	340	43	through	through	ADP
taxlaw-6404	340	44	to	to	ADP
taxlaw-6404	340	45	their	their	PRON
taxlaw-6404	340	46	customers.84	customers.84	NOUN
taxlaw-6404	340	47	these	these	DET
taxlaw-6404	340	48	rules	rule	NOUN
taxlaw-6404	340	49	therefore	therefore	ADV
taxlaw-6404	340	50	determine	determine	VERB
taxlaw-6404	340	51	the	the	DET
taxlaw-6404	340	52	rate	rate	NOUN
taxlaw-6404	340	53	at	at	ADP
taxlaw-6404	340	54	which	which	PRON
taxlaw-6404	340	55	utility	utility	NOUN
taxlaw-6404	340	56	investors	investor	NOUN
taxlaw-6404	340	57	may	may	AUX
taxlaw-6404	340	58	recover	recover	VERB
taxlaw-6404	340	59	their	their	PRON
taxlaw-6404	340	60	investment	investment	NOUN
taxlaw-6404	340	61	in	in	ADP
taxlaw-6404	340	62	those	those	DET
taxlaw-6404	340	63	assets	asset	NOUN
taxlaw-6404	340	64	.	.	PUNCT
taxlaw-6404	341	1	under	under	ADP
taxlaw-6404	341	2	traditional	traditional	ADJ
taxlaw-6404	341	3	rate	rate	NOUN
taxlaw-6404	341	4	of	of	ADP
taxlaw-6404	341	5	return	return	NOUN
taxlaw-6404	341	6	regulation	regulation	NOUN
taxlaw-6404	341	7	,	,	PUNCT
taxlaw-6404	341	8	consumers	consumer	NOUN
taxlaw-6404	341	9	pay	pay	VERB
taxlaw-6404	341	10	for	for	ADP
taxlaw-6404	341	11	an	an	DET
taxlaw-6404	341	12	asset	asset	NOUN
taxlaw-6404	341	13	over	over	ADP
taxlaw-6404	341	14	the	the	DET
taxlaw-6404	341	15	entire	entire	ADJ
taxlaw-6404	341	16	period	period	NOUN
taxlaw-6404	341	17	the	the	DET
taxlaw-6404	341	18	utility	utility	NOUN
taxlaw-6404	341	19	uses	use	VERB
taxlaw-6404	341	20	the	the	DET
taxlaw-6404	341	21	asset	asset	NOUN
taxlaw-6404	341	22	(	(	PUNCT
taxlaw-6404	341	23	the	the	DET
taxlaw-6404	341	24	asset	asset	NOUN
taxlaw-6404	341	25	’s	’s	PART
taxlaw-6404	341	26	“	"	PUNCT
taxlaw-6404	341	27	service	service	NOUN
taxlaw-6404	341	28	life”).85	life”).85	NOUN
taxlaw-6404	341	29	under	under	ADP
taxlaw-6404	341	30	these	these	DET
taxlaw-6404	341	31	regulatory	regulatory	ADJ
taxlaw-6404	341	32	rules	rule	NOUN
taxlaw-6404	341	33	,	,	PUNCT
taxlaw-6404	341	34	the	the	DET
taxlaw-6404	341	35	portion	portion	NOUN
taxlaw-6404	341	36	of	of	ADP
taxlaw-6404	341	37	the	the	DET
taxlaw-6404	341	38	total	total	ADJ
taxlaw-6404	341	39	cost	cost	NOUN
taxlaw-6404	341	40	that	that	PRON
taxlaw-6404	341	41	consumers	consumer	NOUN
taxlaw-6404	341	42	pay	pay	VERB
taxlaw-6404	341	43	each	each	DET
taxlaw-6404	341	44	year	year	NOUN
taxlaw-6404	341	45	is	be	AUX
taxlaw-6404	341	46	referred	refer	VERB
taxlaw-6404	341	47	to	to	ADP
taxlaw-6404	341	48	as	as	ADP
taxlaw-6404	341	49	“	"	PUNCT
taxlaw-6404	341	50	depreciation	depreciation	NOUN
taxlaw-6404	341	51	.	.	PUNCT
taxlaw-6404	342	1	”86	”86	NOUN
taxlaw-6404	342	2	however	however	ADV
taxlaw-6404	342	3	,	,	PUNCT
taxlaw-6404	342	4	for	for	ADP
taxlaw-6404	342	5	clarity	clarity	NOUN
taxlaw-6404	342	6	in	in	ADP
taxlaw-6404	342	7	distinguishing	distinguish	VERB
taxlaw-6404	342	8	the	the	DET
taxlaw-6404	342	9	meaning	meaning	NOUN
taxlaw-6404	342	10	of	of	ADP
taxlaw-6404	342	11	that	that	DET
taxlaw-6404	342	12	term	term	NOUN
taxlaw-6404	342	13	under	under	ADP
taxlaw-6404	342	14	the	the	DET
taxlaw-6404	342	15	regulatory	regulatory	ADJ
taxlaw-6404	342	16	,	,	PUNCT
taxlaw-6404	342	17	financial	financial	ADJ
taxlaw-6404	342	18	,	,	PUNCT
taxlaw-6404	342	19	and	and	CCONJ
taxlaw-6404	342	20	tax	tax	NOUN
taxlaw-6404	342	21	accounting	accounting	NOUN
taxlaw-6404	342	22	rules	rule	NOUN
taxlaw-6404	342	23	,	,	PUNCT
taxlaw-6404	342	24	this	this	PRON
taxlaw-6404	342	25	will	will	AUX
taxlaw-6404	342	26	be	be	AUX
taxlaw-6404	342	27	referred	refer	VERB
taxlaw-6404	342	28	to	to	ADP
taxlaw-6404	342	29	as	as	ADP
taxlaw-6404	342	30	“	"	PUNCT
taxlaw-6404	342	31	regulatory	regulatory	ADJ
taxlaw-6404	342	32	depreciation	depreciation	NOUN
taxlaw-6404	342	33	.	.	PUNCT
taxlaw-6404	342	34	”	"	PUNCT
taxlaw-6404	342	35	calculating	calculate	VERB
taxlaw-6404	342	36	annual	annual	ADJ
taxlaw-6404	342	37	regulatory	regulatory	ADJ
taxlaw-6404	342	38	depreciation	depreciation	NOUN
taxlaw-6404	342	39	for	for	ADP
taxlaw-6404	342	40	public	public	ADJ
taxlaw-6404	342	41	utilities	utility	NOUN
taxlaw-6404	342	42	involves	involve	VERB
taxlaw-6404	342	43	four	four	NUM
taxlaw-6404	342	44	steps	step	NOUN
taxlaw-6404	342	45	:	:	PUNCT
taxlaw-6404	342	46	(	(	PUNCT
taxlaw-6404	342	47	1	1	X
taxlaw-6404	342	48	)	)	PUNCT
taxlaw-6404	342	49	identifying	identify	VERB
taxlaw-6404	342	50	the	the	DET
taxlaw-6404	342	51	total	total	ADJ
taxlaw-6404	342	52	cost	cost	NOUN
taxlaw-6404	342	53	of	of	ADP
taxlaw-6404	342	54	the	the	DET
taxlaw-6404	342	55	asset,87	asset,87	NOUN
taxlaw-6404	342	56	(	(	PUNCT
taxlaw-6404	342	57	2	2	X
taxlaw-6404	342	58	)	)	PUNCT
taxlaw-6404	342	59	estimating	estimate	VERB
taxlaw-6404	342	60	the	the	DET
taxlaw-6404	342	61	service	service	NOUN
taxlaw-6404	342	62	life	life	NOUN
taxlaw-6404	342	63	of	of	ADP
taxlaw-6404	342	64	the	the	DET
taxlaw-6404	342	65	depreciable	depreciable	ADJ
taxlaw-6404	342	66	asset,88	asset,88	NOUN
taxlaw-6404	342	67	(	(	PUNCT
taxlaw-6404	342	68	3	3	X
taxlaw-6404	342	69	)	)	PUNCT
taxlaw-6404	342	70	estimating	estimate	VERB
taxlaw-6404	342	71	the	the	DET
taxlaw-6404	342	72	net	net	ADJ
taxlaw-6404	342	73	salvage	salvage	NOUN
taxlaw-6404	342	74	value	value	NOUN
taxlaw-6404	342	75	of	of	ADP
taxlaw-6404	342	76	the	the	DET
taxlaw-6404	342	77	asset,89	asset,89	ADJ
taxlaw-6404	342	78	and	and	CCONJ
taxlaw-6404	342	79	(	(	PUNCT
taxlaw-6404	342	80	4	4	X
taxlaw-6404	342	81	)	)	PUNCT
taxlaw-6404	342	82	identifying	identify	VERB
taxlaw-6404	342	83	a	a	DET
taxlaw-6404	342	84	depreciation	depreciation	NOUN
taxlaw-6404	342	85	system	system	NOUN
taxlaw-6404	342	86	that	that	PRON
taxlaw-6404	342	87	will	will	AUX
taxlaw-6404	342	88	79	79	NUM
taxlaw-6404	342	89	see	see	VERB
taxlaw-6404	342	90	davies	davy	NOUN
taxlaw-6404	342	91	,	,	PUNCT
taxlaw-6404	342	92	supra	supra	PROPN
taxlaw-6404	342	93	note	note	NOUN
taxlaw-6404	342	94	3	3	NUM
taxlaw-6404	342	95	,	,	PUNCT
taxlaw-6404	342	96	at	at	ADP
taxlaw-6404	342	97	300	300	NUM
taxlaw-6404	342	98	.	.	PUNCT
taxlaw-6404	342	99	80	80	NUM
taxlaw-6404	342	100	see	see	VERB
taxlaw-6404	342	101	edison	edison	PROPN
taxlaw-6404	342	102	electric	electric	PROPN
taxlaw-6404	342	103	institute	institute	PROPN
taxlaw-6404	342	104	,	,	PUNCT
taxlaw-6404	342	105	introduction	introduction	NOUN
taxlaw-6404	342	106	to	to	ADP
taxlaw-6404	342	107	depreciation	depreciation	NOUN
taxlaw-6404	342	108	for	for	ADP
taxlaw-6404	342	109	public	public	ADJ
taxlaw-6404	342	110	utilities	utility	NOUN
taxlaw-6404	342	111	and	and	CCONJ
taxlaw-6404	342	112	other	other	ADJ
taxlaw-6404	342	113	industries	industry	NOUN
taxlaw-6404	342	114	8	8	NUM
taxlaw-6404	342	115	(	(	PUNCT
taxlaw-6404	342	116	2013	2013	NUM
taxlaw-6404	342	117	)	)	PUNCT
taxlaw-6404	343	1	[	[	X
taxlaw-6404	343	2	hereinafter	hereinafter	NOUN
taxlaw-6404	343	3	,	,	PUNCT
taxlaw-6404	343	4	eei	eei	PROPN
taxlaw-6404	343	5	]	]	PUNCT
taxlaw-6404	343	6	.	.	PUNCT
taxlaw-6404	344	1	81	81	NUM
taxlaw-6404	344	2	see	see	VERB
taxlaw-6404	344	3	davies	davy	NOUN
taxlaw-6404	344	4	,	,	PUNCT
taxlaw-6404	344	5	supra	supra	PROPN
taxlaw-6404	344	6	note	note	NOUN
taxlaw-6404	344	7	3	3	NUM
taxlaw-6404	344	8	,	,	PUNCT
taxlaw-6404	344	9	at	at	ADP
taxlaw-6404	344	10	300	300	NUM
taxlaw-6404	344	11	.	.	PUNCT
taxlaw-6404	345	1	82	82	NUM
taxlaw-6404	346	1	i	i	PRON
taxlaw-6404	346	2	d.	d.	PROPN
taxlaw-6404	346	3	83	83	NUM
taxlaw-6404	347	1	i	i	PRON
taxlaw-6404	347	2	d.	d.	PROPN
taxlaw-6404	347	3	the	the	DET
taxlaw-6404	347	4	firm	firm	NOUN
taxlaw-6404	347	5	’s	’s	PART
taxlaw-6404	347	6	weighted	weighted	ADJ
taxlaw-6404	347	7	average	average	ADJ
taxlaw-6404	347	8	cost	cost	NOUN
taxlaw-6404	347	9	of	of	ADP
taxlaw-6404	347	10	capital	capital	NOUN
taxlaw-6404	347	11	,	,	PUNCT
taxlaw-6404	347	12	the	the	DET
taxlaw-6404	347	13	amount	amount	NOUN
taxlaw-6404	347	14	it	it	PRON
taxlaw-6404	347	15	must	must	AUX
taxlaw-6404	347	16	pay	pay	VERB
taxlaw-6404	347	17	to	to	ADP
taxlaw-6404	347	18	lenders	lender	NOUN
taxlaw-6404	347	19	and	and	CCONJ
taxlaw-6404	347	20	investors	investor	NOUN
taxlaw-6404	347	21	to	to	PART
taxlaw-6404	347	22	acquire	acquire	VERB
taxlaw-6404	347	23	the	the	DET
taxlaw-6404	347	24	funds	fund	NOUN
taxlaw-6404	347	25	it	it	PRON
taxlaw-6404	347	26	uses	use	VERB
taxlaw-6404	347	27	to	to	PART
taxlaw-6404	347	28	provide	provide	VERB
taxlaw-6404	347	29	utility	utility	NOUN
taxlaw-6404	347	30	services	service	NOUN
taxlaw-6404	347	31	,	,	PUNCT
taxlaw-6404	347	32	provides	provide	VERB
taxlaw-6404	347	33	the	the	DET
taxlaw-6404	347	34	basis	basis	NOUN
taxlaw-6404	347	35	for	for	ADP
taxlaw-6404	347	36	“	"	PUNCT
taxlaw-6404	347	37	r	r	NOUN
taxlaw-6404	347	38	”	"	PUNCT
taxlaw-6404	347	39	.	.	PUNCT
taxlaw-6404	348	1	i	i	PRON
taxlaw-6404	348	2	d.	d.	PROPN
taxlaw-6404	348	3	at	at	ADP
taxlaw-6404	348	4	302	302	NUM
taxlaw-6404	348	5	(	(	PUNCT
taxlaw-6404	348	6	“	"	PUNCT
taxlaw-6404	348	7	the	the	DET
taxlaw-6404	348	8	rate	rate	NOUN
taxlaw-6404	348	9	of	of	ADP
taxlaw-6404	348	10	return	return	NOUN
taxlaw-6404	348	11	,	,	PUNCT
taxlaw-6404	348	12	then	then	ADV
taxlaw-6404	348	13	,	,	PUNCT
taxlaw-6404	348	14	reflects	reflect	VERB
taxlaw-6404	348	15	the	the	DET
taxlaw-6404	348	16	interest	interest	NOUN
taxlaw-6404	348	17	on	on	ADP
taxlaw-6404	348	18	debt	debt	NOUN
taxlaw-6404	348	19	and	and	CCONJ
taxlaw-6404	348	20	a	a	DET
taxlaw-6404	348	21	return	return	NOUN
taxlaw-6404	348	22	to	to	ADP
taxlaw-6404	348	23	shareholders	shareholder	NOUN
taxlaw-6404	348	24	for	for	ADP
taxlaw-6404	348	25	all	all	PRON
taxlaw-6404	348	26	of	of	ADP
taxlaw-6404	348	27	the	the	DET
taxlaw-6404	348	28	capital	capital	NOUN
taxlaw-6404	348	29	that	that	PRON
taxlaw-6404	348	30	they	they	PRON
taxlaw-6404	348	31	have	have	AUX
taxlaw-6404	348	32	invested	invest	VERB
taxlaw-6404	348	33	.	.	PUNCT
taxlaw-6404	349	1	thus	thus	ADV
taxlaw-6404	349	2	,	,	PUNCT
taxlaw-6404	349	3	the	the	DET
taxlaw-6404	349	4	final	final	ADJ
taxlaw-6404	349	5	variable	variable	NOUN
taxlaw-6404	349	6	(	(	PUNCT
taxlaw-6404	349	7	r	r	NOUN
taxlaw-6404	349	8	)	)	PUNCT
taxlaw-6404	349	9	represents	represent	VERB
taxlaw-6404	349	10	a	a	DET
taxlaw-6404	349	11	weighted	weighted	ADJ
taxlaw-6404	349	12	average	average	NOUN
taxlaw-6404	349	13	of	of	ADP
taxlaw-6404	349	14	the	the	DET
taxlaw-6404	349	15	different	different	ADJ
taxlaw-6404	349	16	types	type	NOUN
taxlaw-6404	349	17	of	of	ADP
taxlaw-6404	349	18	investments	investment	NOUN
taxlaw-6404	349	19	made	make	VERB
taxlaw-6404	349	20	by	by	ADP
taxlaw-6404	349	21	the	the	DET
taxlaw-6404	349	22	utility	utility	NOUN
taxlaw-6404	349	23	,	,	PUNCT
taxlaw-6404	349	24	calculated	calculate	VERB
taxlaw-6404	349	25	to	to	PART
taxlaw-6404	349	26	attract	attract	VERB
taxlaw-6404	349	27	investors	investor	NOUN
taxlaw-6404	349	28	.	.	PUNCT
taxlaw-6404	349	29	”	"	PUNCT
taxlaw-6404	349	30	)	)	PUNCT
taxlaw-6404	349	31	;	;	PUNCT
taxlaw-6404	349	32	see	see	VERB
taxlaw-6404	349	33	also	also	ADV
taxlaw-6404	349	34	alt	alt	ADJ
taxlaw-6404	349	35	,	,	PUNCT
taxlaw-6404	349	36	supra	supra	ADJ
taxlaw-6404	349	37	note	note	NOUN
taxlaw-6404	349	38	32	32	NUM
taxlaw-6404	349	39	,	,	PUNCT
taxlaw-6404	349	40	at	at	ADP
taxlaw-6404	349	41	40	40	NUM
taxlaw-6404	349	42	.	.	PUNCT
taxlaw-6404	350	1	84	84	NUM
taxlaw-6404	350	2	see	see	VERB
taxlaw-6404	350	3	davies	davy	NOUN
taxlaw-6404	350	4	,	,	PUNCT
taxlaw-6404	350	5	supra	supra	PROPN
taxlaw-6404	350	6	note	note	NOUN
taxlaw-6404	350	7	3	3	NUM
taxlaw-6404	350	8	,	,	PUNCT
taxlaw-6404	350	9	at	at	ADP
taxlaw-6404	350	10	284	284	NUM
taxlaw-6404	350	11	.	.	PUNCT
taxlaw-6404	351	1	85	85	NUM
taxlaw-6404	351	2	ferc	ferc	PROPN
taxlaw-6404	351	3	18	18	NUM
taxlaw-6404	351	4	c.f.r	c.f.r	NOUN
taxlaw-6404	351	5	.	.	PUNCT
taxlaw-6404	352	1	pt	pt	PROPN
taxlaw-6404	352	2	.	.	PROPN
taxlaw-6404	352	3	101	101	NUM
taxlaw-6404	352	4	,	,	PUNCT
taxlaw-6404	352	5	definition	definition	NOUN
taxlaw-6404	352	6	36	36	NUM
taxlaw-6404	352	7	(	(	PUNCT
taxlaw-6404	352	8	2002	2002	NUM
taxlaw-6404	352	9	)	)	PUNCT
taxlaw-6404	352	10	(	(	PUNCT
taxlaw-6404	352	11	“	"	PUNCT
taxlaw-6404	352	12	service	service	NOUN
taxlaw-6404	352	13	life	life	NOUN
taxlaw-6404	352	14	means	mean	VERB
taxlaw-6404	352	15	the	the	DET
taxlaw-6404	352	16	time	time	NOUN
taxlaw-6404	352	17	between	between	ADP
taxlaw-6404	352	18	the	the	DET
taxlaw-6404	352	19	date	date	NOUN
taxlaw-6404	352	20	electric	electric	ADJ
taxlaw-6404	352	21	plant	plant	NOUN
taxlaw-6404	352	22	is	be	AUX
taxlaw-6404	352	23	includible	includible	ADJ
taxlaw-6404	352	24	in	in	ADP
taxlaw-6404	352	25	electric	electric	ADJ
taxlaw-6404	352	26	plant	plant	NOUN
taxlaw-6404	352	27	in	in	ADP
taxlaw-6404	352	28	service	service	NOUN
taxlaw-6404	352	29	,	,	PUNCT
taxlaw-6404	352	30	or	or	CCONJ
taxlaw-6404	352	31	electric	electric	ADJ
taxlaw-6404	352	32	plant	plant	NOUN
taxlaw-6404	352	33	leased	lease	VERB
taxlaw-6404	352	34	to	to	ADP
taxlaw-6404	352	35	others	other	NOUN
taxlaw-6404	352	36	,	,	PUNCT
taxlaw-6404	352	37	and	and	CCONJ
taxlaw-6404	352	38	the	the	DET
taxlaw-6404	352	39	date	date	NOUN
taxlaw-6404	352	40	of	of	ADP
taxlaw-6404	352	41	its	its	PRON
taxlaw-6404	352	42	retirement	retirement	NOUN
taxlaw-6404	352	43	.	.	PUNCT
taxlaw-6404	353	1	if	if	SCONJ
taxlaw-6404	353	2	depreciation	depreciation	NOUN
taxlaw-6404	353	3	is	be	AUX
taxlaw-6404	353	4	accounted	account	VERB
taxlaw-6404	353	5	for	for	ADP
taxlaw-6404	353	6	on	on	ADP
taxlaw-6404	353	7	a	a	DET
taxlaw-6404	353	8	production	production	NOUN
taxlaw-6404	353	9	basis	basis	NOUN
taxlaw-6404	353	10	rather	rather	ADV
taxlaw-6404	353	11	than	than	ADP
taxlaw-6404	353	12	on	on	ADP
taxlaw-6404	353	13	a	a	DET
taxlaw-6404	353	14	time	time	NOUN
taxlaw-6404	353	15	basis	basis	NOUN
taxlaw-6404	353	16	,	,	PUNCT
taxlaw-6404	353	17	then	then	ADV
taxlaw-6404	353	18	service	service	NOUN
taxlaw-6404	353	19	life	life	NOUN
taxlaw-6404	353	20	should	should	AUX
taxlaw-6404	353	21	be	be	AUX
taxlaw-6404	353	22	measured	measure	VERB
taxlaw-6404	353	23	in	in	ADP
taxlaw-6404	353	24	terms	term	NOUN
taxlaw-6404	353	25	of	of	ADP
taxlaw-6404	353	26	the	the	DET
taxlaw-6404	353	27	appropriate	appropriate	ADJ
taxlaw-6404	353	28	unit	unit	NOUN
taxlaw-6404	353	29	of	of	ADP
taxlaw-6404	353	30	production	production	NOUN
taxlaw-6404	353	31	.	.	PUNCT
taxlaw-6404	353	32	”	"	PUNCT
taxlaw-6404	354	1	)	)	PUNCT
taxlaw-6404	354	2	86	86	NUM
taxlaw-6404	354	3	the	the	DET
taxlaw-6404	354	4	u.s	u.s	PROPN
taxlaw-6404	354	5	.	.	PROPN
taxlaw-6404	354	6	supreme	supreme	PROPN
taxlaw-6404	354	7	court	court	PROPN
taxlaw-6404	354	8	affirmed	affirm	VERB
taxlaw-6404	354	9	cost	cost	NOUN
taxlaw-6404	354	10	-	-	PUNCT
taxlaw-6404	354	11	based	base	VERB
taxlaw-6404	354	12	depreciation	depreciation	NOUN
taxlaw-6404	354	13	for	for	ADP
taxlaw-6404	354	14	public	public	ADJ
taxlaw-6404	354	15	utilities	utility	NOUN
taxlaw-6404	354	16	in	in	ADP
taxlaw-6404	354	17	lindheimer	lindheimer	PROPN
taxlaw-6404	354	18	v.	v.	ADP
taxlaw-6404	354	19	illinois	illinois	PROPN
taxlaw-6404	354	20	bell	bell	PROPN
taxlaw-6404	354	21	telephone	telephone	NOUN
taxlaw-6404	354	22	company	company	NOUN
taxlaw-6404	354	23	,	,	PUNCT
taxlaw-6404	354	24	292	292	NUM
taxlaw-6404	354	25	u.s	u.s	PROPN
taxlaw-6404	354	26	.	.	PROPN
taxlaw-6404	354	27	151	151	NUM
taxlaw-6404	354	28	(	(	PUNCT
taxlaw-6404	354	29	1934	1934	NUM
taxlaw-6404	354	30	)	)	PUNCT
taxlaw-6404	354	31	,	,	PUNCT
taxlaw-6404	354	32	and	and	CCONJ
taxlaw-6404	354	33	federal	federal	ADJ
taxlaw-6404	354	34	power	power	PROPN
taxlaw-6404	354	35	commission	commission	PROPN
taxlaw-6404	354	36	v.	v.	ADP
taxlaw-6404	354	37	hope	hope	PROPN
taxlaw-6404	354	38	natural	natural	ADJ
taxlaw-6404	354	39	gas	gas	NOUN
taxlaw-6404	354	40	company	company	NOUN
taxlaw-6404	354	41	,	,	PUNCT
taxlaw-6404	354	42	320	320	NUM
taxlaw-6404	354	43	u.s	u.s	PROPN
taxlaw-6404	354	44	.	.	PROPN
taxlaw-6404	354	45	591	591	NUM
taxlaw-6404	354	46	(	(	PUNCT
taxlaw-6404	354	47	1944	1944	NUM
taxlaw-6404	354	48	)	)	PUNCT
taxlaw-6404	354	49	.	.	PUNCT
taxlaw-6404	355	1	87	87	NUM
taxlaw-6404	355	2	ferc	ferc	PROPN
taxlaw-6404	355	3	rules	rule	NOUN
taxlaw-6404	355	4	provide	provide	VERB
taxlaw-6404	355	5	that	that	SCONJ
taxlaw-6404	355	6	“	"	PUNCT
taxlaw-6404	355	7	[	[	X
taxlaw-6404	355	8	o]riginal	o]riginal	ADJ
taxlaw-6404	355	9	cost	cost	NOUN
taxlaw-6404	355	10	,	,	PUNCT
taxlaw-6404	355	11	as	as	SCONJ
taxlaw-6404	355	12	applied	apply	VERB
taxlaw-6404	355	13	to	to	ADP
taxlaw-6404	355	14	electric	electric	ADJ
taxlaw-6404	355	15	plant	plant	NOUN
taxlaw-6404	355	16	,	,	PUNCT
taxlaw-6404	355	17	means	mean	VERB
taxlaw-6404	355	18	the	the	DET
taxlaw-6404	355	19	cost	cost	NOUN
taxlaw-6404	355	20	of	of	ADP
taxlaw-6404	355	21	such	such	ADJ
taxlaw-6404	355	22	property	property	NOUN
taxlaw-6404	355	23	to	to	ADP
taxlaw-6404	355	24	the	the	DET
taxlaw-6404	355	25	person	person	NOUN
taxlaw-6404	355	26	first	first	ADV
taxlaw-6404	355	27	devoting	devote	VERB
taxlaw-6404	355	28	it	it	PRON
taxlaw-6404	355	29	to	to	ADP
taxlaw-6404	355	30	public	public	ADJ
taxlaw-6404	355	31	service	service	NOUN
taxlaw-6404	355	32	.	.	PUNCT
taxlaw-6404	355	33	”	"	PUNCT
taxlaw-6404	356	1	ferc	ferc	PROPN
taxlaw-6404	356	2	18	18	NUM
taxlaw-6404	356	3	c.f.r	c.f.r	NOUN
taxlaw-6404	356	4	.	.	PUNCT
taxlaw-6404	357	1	pt	pt	PROPN
taxlaw-6404	357	2	.	.	PROPN
taxlaw-6404	357	3	101	101	NUM
taxlaw-6404	357	4	,	,	PUNCT
taxlaw-6404	357	5	definition	definition	NOUN
taxlaw-6404	357	6	23	23	NUM
taxlaw-6404	357	7	(	(	PUNCT
taxlaw-6404	357	8	2002	2002	NUM
taxlaw-6404	357	9	)	)	PUNCT
taxlaw-6404	357	10	.	.	PUNCT
taxlaw-6404	358	1	firms	firm	NOUN
taxlaw-6404	358	2	may	may	AUX
taxlaw-6404	358	3	capitalize	capitalize	VERB
taxlaw-6404	358	4	(	(	PUNCT
taxlaw-6404	358	5	include	include	VERB
taxlaw-6404	358	6	as	as	ADP
taxlaw-6404	358	7	part	part	NOUN
taxlaw-6404	358	8	of	of	ADP
taxlaw-6404	358	9	the	the	DET
taxlaw-6404	358	10	original	original	ADJ
taxlaw-6404	358	11	cost	cost	NOUN
taxlaw-6404	358	12	of	of	ADP
taxlaw-6404	358	13	the	the	DET
taxlaw-6404	358	14	asset	asset	NOUN
taxlaw-6404	358	15	)	)	PUNCT
taxlaw-6404	358	16	any	any	DET
taxlaw-6404	358	17	expenses	expense	NOUN
taxlaw-6404	358	18	the	the	DET
taxlaw-6404	358	19	firm	firm	NOUN
taxlaw-6404	358	20	incurs	incur	VERB
taxlaw-6404	358	21	to	to	PART
taxlaw-6404	358	22	make	make	VERB
taxlaw-6404	358	23	the	the	DET
taxlaw-6404	358	24	asset	asset	NOUN
taxlaw-6404	358	25	ready	ready	ADJ
taxlaw-6404	358	26	for	for	ADP
taxlaw-6404	358	27	its	its	PRON
taxlaw-6404	358	28	intended	intended	ADJ
taxlaw-6404	358	29	use	use	NOUN
taxlaw-6404	358	30	,	,	PUNCT
taxlaw-6404	358	31	including	include	VERB
taxlaw-6404	358	32	interest	interest	NOUN
taxlaw-6404	358	33	on	on	ADP
taxlaw-6404	358	34	debt	debt	NOUN
taxlaw-6404	358	35	service	service	NOUN
taxlaw-6404	358	36	,	,	PUNCT
taxlaw-6404	358	37	labor	labor	NOUN
taxlaw-6404	358	38	,	,	PUNCT
taxlaw-6404	358	39	and	and	CCONJ
taxlaw-6404	358	40	other	other	ADJ
taxlaw-6404	358	41	costs	cost	NOUN
taxlaw-6404	358	42	incurred	incur	VERB
taxlaw-6404	358	43	during	during	ADP
taxlaw-6404	358	44	the	the	DET
taxlaw-6404	358	45	construction	construction	NOUN
taxlaw-6404	358	46	or	or	CCONJ
taxlaw-6404	358	47	installation	installation	NOUN
taxlaw-6404	358	48	process	process	NOUN
taxlaw-6404	358	49	.	.	PUNCT
taxlaw-6404	359	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
taxlaw-6404	359	2	,	,	PUNCT
taxlaw-6404	359	3	utilities	utility	NOUN
taxlaw-6404	359	4	and	and	CCONJ
taxlaw-6404	359	5	power	power	NOUN
taxlaw-6404	359	6	companies	company	NOUN
taxlaw-6404	359	7	,	,	PUNCT
taxlaw-6404	359	8	12	12	NUM
taxlaw-6404	359	9	-	-	SYM
taxlaw-6404	359	10	2	2	NUM
taxlaw-6404	359	11	–	–	PUNCT
taxlaw-6404	359	12	12	12	NUM
taxlaw-6404	359	13	-	-	SYM
taxlaw-6404	359	14	13	13	NUM
taxlaw-6404	359	15	(	(	PUNCT
taxlaw-6404	359	16	march	march	PROPN
taxlaw-6404	359	17	31	31	NUM
taxlaw-6404	359	18	,	,	PUNCT
taxlaw-6404	359	19	2016	2016	NUM
taxlaw-6404	359	20	)	)	PUNCT
taxlaw-6404	360	1	[	[	X
taxlaw-6404	360	2	hereinafter	hereinafter	NOUN
taxlaw-6404	360	3	,	,	PUNCT
taxlaw-6404	360	4	pwc	pwc	PROPN
taxlaw-6404	360	5	]	]	PUNCT
taxlaw-6404	360	6	.	.	PUNCT
taxlaw-6404	360	7	88	88	NUM
taxlaw-6404	361	1	a	a	DET
taxlaw-6404	361	2	firm	firm	NOUN
taxlaw-6404	361	3	estimates	estimate	VERB
taxlaw-6404	361	4	the	the	DET
taxlaw-6404	361	5	service	service	NOUN
taxlaw-6404	361	6	life	life	NOUN
taxlaw-6404	361	7	based	base	VERB
taxlaw-6404	361	8	on	on	ADP
taxlaw-6404	361	9	actuarial	actuarial	ADJ
taxlaw-6404	361	10	studies	study	NOUN
taxlaw-6404	361	11	and	and	CCONJ
taxlaw-6404	361	12	past	past	ADJ
taxlaw-6404	361	13	experience	experience	NOUN
taxlaw-6404	361	14	with	with	ADP
taxlaw-6404	361	15	like	like	ADJ
taxlaw-6404	361	16	assets	asset	NOUN
taxlaw-6404	361	17	,	,	PUNCT
taxlaw-6404	361	18	taking	take	VERB
taxlaw-6404	361	19	into	into	ADP
taxlaw-6404	361	20	consideration	consideration	NOUN
taxlaw-6404	361	21	the	the	DET
taxlaw-6404	361	22	effects	effect	NOUN
taxlaw-6404	361	23	of	of	ADP
taxlaw-6404	361	24	wear	wear	NOUN
taxlaw-6404	361	25	and	and	CCONJ
taxlaw-6404	361	26	tear	tear	ADJ
taxlaw-6404	361	27	,	,	PUNCT
taxlaw-6404	361	28	operational	operational	ADJ
taxlaw-6404	361	29	changes	change	NOUN
taxlaw-6404	361	30	,	,	PUNCT
taxlaw-6404	361	31	regulatory	regulatory	ADJ
taxlaw-6404	361	32	requirements	requirement	NOUN
taxlaw-6404	361	33	and	and	CCONJ
taxlaw-6404	361	34	anticipated	anticipate	VERB
taxlaw-6404	361	35	future	future	ADJ
taxlaw-6404	361	36	use	use	NOUN
taxlaw-6404	361	37	of	of	ADP
taxlaw-6404	361	38	the	the	DET
taxlaw-6404	361	39	assets	asset	NOUN
taxlaw-6404	361	40	.	.	PUNCT
taxlaw-6404	362	1	see	see	VERB
taxlaw-6404	362	2	eei	eei	PROPN
taxlaw-6404	362	3	,	,	PUNCT
taxlaw-6404	362	4	supra	supra	PROPN
taxlaw-6404	362	5	note	note	PROPN
taxlaw-6404	362	6	80	80	NUM
taxlaw-6404	362	7	,	,	PUNCT
taxlaw-6404	362	8	at	at	ADP
taxlaw-6404	362	9	3	3	NUM
taxlaw-6404	362	10	-	-	SYM
taxlaw-6404	362	11	4	4	NUM
taxlaw-6404	362	12	.	.	NUM
taxlaw-6404	362	13	89	89	NUM
taxlaw-6404	363	1	i	i	NUM
taxlaw-6404	363	2	d.	d.	PROPN
taxlaw-6404	363	3	equipment	equipment	PROPN
taxlaw-6404	363	4	and	and	CCONJ
taxlaw-6404	363	5	other	other	ADJ
taxlaw-6404	363	6	assets	asset	NOUN
taxlaw-6404	363	7	used	use	VERB
taxlaw-6404	363	8	in	in	ADP
taxlaw-6404	363	9	a	a	DET
taxlaw-6404	363	10	trade	trade	NOUN
taxlaw-6404	363	11	or	or	CCONJ
taxlaw-6404	363	12	business	business	NOUN
taxlaw-6404	363	13	often	often	ADV
taxlaw-6404	363	14	continue	continue	VERB
taxlaw-6404	363	15	to	to	PART
taxlaw-6404	363	16	have	have	VERB
taxlaw-6404	363	17	value	value	NOUN
taxlaw-6404	363	18	after	after	SCONJ
taxlaw-6404	363	19	they	they	PRON
taxlaw-6404	363	20	are	be	AUX
taxlaw-6404	363	21	removed	remove	VERB
taxlaw-6404	363	22	from	from	ADP
taxlaw-6404	363	23	service	service	NOUN
taxlaw-6404	363	24	by	by	ADP
taxlaw-6404	363	25	their	their	PRON
taxlaw-6404	363	26	original	original	ADJ
taxlaw-6404	363	27	owner	owner	NOUN
taxlaw-6404	363	28	.	.	PUNCT
taxlaw-6404	364	1	when	when	SCONJ
taxlaw-6404	364	2	third	third	ADJ
taxlaw-6404	364	3	parties	party	NOUN
taxlaw-6404	364	4	acquire	acquire	VERB
taxlaw-6404	364	5	these	these	DET
taxlaw-6404	364	6	assets	asset	NOUN
taxlaw-6404	364	7	,	,	PUNCT
taxlaw-6404	364	8	the	the	DET
taxlaw-6404	364	9	price	price	NOUN
taxlaw-6404	364	10	at	at	ADP
taxlaw-6404	364	11	which	which	PRON
taxlaw-6404	364	12	the	the	DET
taxlaw-6404	364	13	asset	asset	NOUN
taxlaw-6404	364	14	is	be	AUX
taxlaw-6404	364	15	sold	sell	VERB
taxlaw-6404	364	16	is	be	AUX
taxlaw-6404	364	17	its	its	PRON
taxlaw-6404	364	18	“	"	PUNCT
taxlaw-6404	364	19	salvage	salvage	NOUN
taxlaw-6404	364	20	value	value	NOUN
taxlaw-6404	364	21	.	.	PUNCT
taxlaw-6404	364	22	”	"	PUNCT
taxlaw-6404	365	1	for	for	ADP
taxlaw-6404	365	2	example	example	NOUN
taxlaw-6404	365	3	,	,	PUNCT
taxlaw-6404	365	4	a	a	DET
taxlaw-6404	365	5	firm	firm	NOUN
taxlaw-6404	365	6	may	may	AUX
taxlaw-6404	365	7	purchase	purchase	VERB
taxlaw-6404	365	8	an	an	DET
taxlaw-6404	365	9	asset	asset	NOUN
taxlaw-6404	365	10	from	from	ADP
taxlaw-6404	365	11	salvage	salvage	NOUN
taxlaw-6404	365	12	and	and	CCONJ
taxlaw-6404	365	13	either	either	CCONJ
taxlaw-6404	365	14	refurbish	refurbish	VERB
taxlaw-6404	365	15	the	the	DET
taxlaw-6404	365	16	asset	asset	NOUN
taxlaw-6404	365	17	to	to	PART
taxlaw-6404	365	18	use	use	VERB
taxlaw-6404	365	19	for	for	ADP
taxlaw-6404	365	20	its	its	PRON
taxlaw-6404	365	21	original	original	ADJ
taxlaw-6404	365	22	purpose	purpose	NOUN
taxlaw-6404	365	23	,	,	PUNCT
taxlaw-6404	365	24	dismantle	dismantle	VERB
taxlaw-6404	365	25	the	the	DET
taxlaw-6404	365	26	asset	asset	NOUN
taxlaw-6404	365	27	and	and	CCONJ
taxlaw-6404	365	28	sell	sell	VERB
taxlaw-6404	365	29	it	it	PRON
taxlaw-6404	365	30	for	for	ADP
taxlaw-6404	365	31	parts	part	NOUN
taxlaw-6404	365	32	,	,	PUNCT
taxlaw-6404	365	33	or	or	CCONJ
taxlaw-6404	365	34	sell	sell	VERB
taxlaw-6404	365	35	the	the	DET
taxlaw-6404	365	36	asset	asset	NOUN
taxlaw-6404	365	37	for	for	ADP
taxlaw-6404	365	38	scrap	scrap	NOUN
taxlaw-6404	365	39	.	.	PUNCT
taxlaw-6404	366	1	the	the	DET
taxlaw-6404	366	2	residual	residual	ADJ
taxlaw-6404	366	3	value	value	NOUN
taxlaw-6404	366	4	at	at	ADP
taxlaw-6404	366	5	that	that	DET
taxlaw-6404	366	6	point	point	NOUN
taxlaw-6404	366	7	,	,	PUNCT
taxlaw-6404	366	8	the	the	DET
taxlaw-6404	366	9	price	price	NOUN
taxlaw-6404	366	10	at	at	ADP
taxlaw-6404	366	11	which	which	PRON
taxlaw-6404	366	12	the	the	DET
taxlaw-6404	366	13	asset	asset	NOUN
taxlaw-6404	366	14	is	be	AUX
taxlaw-6404	366	15	likely	likely	ADJ
taxlaw-6404	366	16	to	to	PART
taxlaw-6404	366	17	sell	sell	VERB
taxlaw-6404	366	18	at	at	ADP
taxlaw-6404	366	19	the	the	DET
taxlaw-6404	366	20	end	end	NOUN
taxlaw-6404	366	21	of	of	ADP
taxlaw-6404	366	22	its	its	PRON
taxlaw-6404	366	23	service	service	NOUN
taxlaw-6404	366	24	life	life	NOUN
taxlaw-6404	366	25	,	,	PUNCT
taxlaw-6404	366	26	is	be	AUX
taxlaw-6404	366	27	its	its	PRON
taxlaw-6404	366	28	salvage	salvage	NOUN
taxlaw-6404	366	29	value	value	NOUN
taxlaw-6404	366	30	.	.	PUNCT
taxlaw-6404	367	1	ferc	ferc	PROPN
taxlaw-6404	367	2	defines	define	VERB
taxlaw-6404	367	3	salvage	salvage	NOUN
taxlaw-6404	367	4	value	value	NOUN
taxlaw-6404	367	5	as	as	ADP
taxlaw-6404	367	6	“	"	PUNCT
taxlaw-6404	367	7	the	the	DET
taxlaw-6404	367	8	amount	amount	NOUN
taxlaw-6404	367	9	received	receive	VERB
taxlaw-6404	367	10	for	for	ADP
taxlaw-6404	367	11	property	property	NOUN
taxlaw-6404	367	12	retired	retire	VERB
taxlaw-6404	367	13	,	,	PUNCT
taxlaw-6404	367	14	less	less	ADJ
taxlaw-6404	367	15	any	any	DET
taxlaw-6404	367	16	expenses	expense	NOUN
taxlaw-6404	367	17	incurred	incur	VERB
taxlaw-6404	367	18	in	in	ADP
taxlaw-6404	367	19	connection	connection	NOUN
taxlaw-6404	367	20	with	with	ADP
taxlaw-6404	367	21	the	the	DET
taxlaw-6404	367	22	sale	sale	NOUN
taxlaw-6404	367	23	or	or	CCONJ
taxlaw-6404	367	24	in	in	ADP
taxlaw-6404	367	25	preparing	prepare	VERB
taxlaw-6404	367	26	the	the	DET
taxlaw-6404	367	27	property	property	NOUN
taxlaw-6404	367	28	for	for	ADP
taxlaw-6404	367	29	sale	sale	NOUN
taxlaw-6404	367	30	;	;	PUNCT
taxlaw-6404	367	31	or	or	CCONJ
taxlaw-6404	367	32	,	,	PUNCT
taxlaw-6404	367	33	if	if	SCONJ
taxlaw-6404	367	34	retained	retain	VERB
taxlaw-6404	367	35	,	,	PUNCT
taxlaw-6404	367	36	the	the	DET
taxlaw-6404	367	37	amount	amount	NOUN
taxlaw-6404	367	38	at	at	ADP
taxlaw-6404	367	39	which	which	PRON
taxlaw-6404	367	40	the	the	DET
taxlaw-6404	367	41	material	material	NOUN
taxlaw-6404	367	42	recoverable	recoverable	NOUN
taxlaw-6404	367	43	is	be	AUX
taxlaw-6404	367	44	chargeable	chargeable	ADJ
taxlaw-6404	367	45	to	to	ADP
taxlaw-6404	367	46	materials	material	NOUN
taxlaw-6404	367	47	and	and	CCONJ
taxlaw-6404	367	48	supplies	supply	NOUN
taxlaw-6404	367	49	,	,	PUNCT
taxlaw-6404	367	50	or	or	CCONJ
taxlaw-6404	367	51	other	other	ADJ
taxlaw-6404	367	52	appropriate	appropriate	ADJ
taxlaw-6404	367	53	account	account	NOUN
taxlaw-6404	367	54	.	.	PUNCT
taxlaw-6404	367	55	”	"	PUNCT
taxlaw-6404	368	1	ferc	ferc	PROPN
taxlaw-6404	368	2	18	18	NUM
taxlaw-6404	368	3	c.f.r	c.f.r	NOUN
taxlaw-6404	368	4	.	.	PUNCT
taxlaw-6404	369	1	pt	pt	PROPN
taxlaw-6404	369	2	.	.	PROPN
taxlaw-6404	369	3	101	101	NUM
taxlaw-6404	369	4	,	,	PUNCT
taxlaw-6404	369	5	definition	definition	NOUN
taxlaw-6404	369	6	35	35	NUM
taxlaw-6404	369	7	(	(	PUNCT
taxlaw-6404	369	8	2002	2002	NUM
taxlaw-6404	369	9	)	)	PUNCT
taxlaw-6404	369	10	.	.	PUNCT
taxlaw-6404	370	1	ferc	ferc	PROPN
taxlaw-6404	370	2	defines	define	VERB
taxlaw-6404	370	3	“	"	PUNCT
taxlaw-6404	370	4	net	net	ADJ
taxlaw-6404	370	5	salvage	salvage	PROPN
taxlaw-6404	370	6	columbia	columbia	PROPN
taxlaw-6404	370	7	journal	journal	PROPN
taxlaw-6404	370	8	of	of	ADP
taxlaw-6404	370	9	tax	tax	NOUN
taxlaw-6404	370	10	law	law	NOUN
taxlaw-6404	370	11	[	[	X
taxlaw-6404	370	12	vol	vol	NOUN
taxlaw-6404	370	13	.	.	PUNCT
taxlaw-6404	371	1	11:1	11:1	NUM
taxlaw-6404	371	2	14	14	NUM
taxlaw-6404	371	3	allocate	allocate	VERB
taxlaw-6404	371	4	the	the	DET
taxlaw-6404	371	5	cost	cost	NOUN
taxlaw-6404	371	6	of	of	ADP
taxlaw-6404	371	7	the	the	DET
taxlaw-6404	371	8	asset	asset	NOUN
taxlaw-6404	371	9	in	in	ADP
taxlaw-6404	371	10	a	a	DET
taxlaw-6404	371	11	rational	rational	ADJ
taxlaw-6404	371	12	manner	manner	NOUN
taxlaw-6404	371	13	over	over	ADP
taxlaw-6404	371	14	the	the	DET
taxlaw-6404	371	15	asset	asset	NOUN
taxlaw-6404	371	16	’s	’s	PART
taxlaw-6404	371	17	service	service	NOUN
taxlaw-6404	371	18	life.90	life.90	NOUN
taxlaw-6404	371	19	while	while	SCONJ
taxlaw-6404	371	20	several	several	ADJ
taxlaw-6404	371	21	types	type	NOUN
taxlaw-6404	371	22	of	of	ADP
taxlaw-6404	371	23	methods	method	NOUN
taxlaw-6404	371	24	for	for	ADP
taxlaw-6404	371	25	calculating	calculate	VERB
taxlaw-6404	371	26	depreciation	depreciation	NOUN
taxlaw-6404	371	27	exist	exist	NOUN
taxlaw-6404	371	28	,	,	PUNCT
taxlaw-6404	371	29	including	include	VERB
taxlaw-6404	371	30	deferred	defer	VERB
taxlaw-6404	371	31	and	and	CCONJ
taxlaw-6404	371	32	accelerated	accelerate	VERB
taxlaw-6404	371	33	methods	method	NOUN
taxlaw-6404	371	34	based	base	VERB
taxlaw-6404	371	35	on	on	ADP
taxlaw-6404	371	36	the	the	DET
taxlaw-6404	371	37	age	age	NOUN
taxlaw-6404	371	38	and	and	CCONJ
taxlaw-6404	371	39	life	life	NOUN
taxlaw-6404	371	40	of	of	ADP
taxlaw-6404	371	41	an	an	DET
taxlaw-6404	371	42	asset	asset	NOUN
taxlaw-6404	371	43	,	,	PUNCT
taxlaw-6404	371	44	utilities	utility	NOUN
taxlaw-6404	371	45	use	use	VERB
taxlaw-6404	371	46	the	the	DET
taxlaw-6404	371	47	straight	straight	ADJ
taxlaw-6404	371	48	-	-	PUNCT
taxlaw-6404	371	49	line	line	NOUN
taxlaw-6404	371	50	method	method	NOUN
taxlaw-6404	371	51	nearly	nearly	ADV
taxlaw-6404	371	52	universally.91	universally.91	NOUN
taxlaw-6404	371	53	under	under	ADP
taxlaw-6404	371	54	straight	straight	ADJ
taxlaw-6404	371	55	-	-	PUNCT
taxlaw-6404	371	56	line	line	NOUN
taxlaw-6404	371	57	depreciation	depreciation	NOUN
taxlaw-6404	371	58	,	,	PUNCT
taxlaw-6404	371	59	the	the	DET
taxlaw-6404	371	60	net	net	ADJ
taxlaw-6404	371	61	salvage	salvage	NOUN
taxlaw-6404	371	62	value	value	NOUN
taxlaw-6404	371	63	is	be	AUX
taxlaw-6404	371	64	subtracted	subtract	VERB
taxlaw-6404	371	65	from	from	ADP
taxlaw-6404	371	66	the	the	DET
taxlaw-6404	371	67	total	total	ADJ
taxlaw-6404	371	68	cost	cost	NOUN
taxlaw-6404	371	69	of	of	ADP
taxlaw-6404	371	70	the	the	DET
taxlaw-6404	371	71	asset	asset	NOUN
taxlaw-6404	371	72	placed	place	VERB
taxlaw-6404	371	73	in	in	ADP
taxlaw-6404	371	74	service	service	NOUN
taxlaw-6404	371	75	,	,	PUNCT
taxlaw-6404	371	76	and	and	CCONJ
taxlaw-6404	371	77	then	then	ADV
taxlaw-6404	371	78	that	that	DET
taxlaw-6404	371	79	number	number	NOUN
taxlaw-6404	371	80	is	be	AUX
taxlaw-6404	371	81	divided	divide	VERB
taxlaw-6404	371	82	by	by	ADP
taxlaw-6404	371	83	the	the	DET
taxlaw-6404	371	84	asset	asset	NOUN
taxlaw-6404	371	85	’s	’s	PART
taxlaw-6404	371	86	service	service	NOUN
taxlaw-6404	371	87	life.92	life.92	NOUN
taxlaw-6404	371	88	2	2	NUM
taxlaw-6404	371	89	.	.	PUNCT
taxlaw-6404	371	90	financial	financial	ADJ
taxlaw-6404	371	91	accounting	accounting	NOUN
taxlaw-6404	371	92	financial	financial	ADJ
taxlaw-6404	371	93	accounting	accounting	NOUN
taxlaw-6404	371	94	rules	rule	NOUN
taxlaw-6404	371	95	are	be	AUX
taxlaw-6404	371	96	used	use	VERB
taxlaw-6404	371	97	to	to	PART
taxlaw-6404	371	98	calculate	calculate	VERB
taxlaw-6404	371	99	firm	firm	ADJ
taxlaw-6404	371	100	income	income	NOUN
taxlaw-6404	371	101	and	and	CCONJ
taxlaw-6404	371	102	to	to	PART
taxlaw-6404	371	103	comply	comply	VERB
taxlaw-6404	371	104	with	with	ADP
taxlaw-6404	371	105	financial	financial	ADJ
taxlaw-6404	371	106	reporting	reporting	NOUN
taxlaw-6404	371	107	requirements	requirement	NOUN
taxlaw-6404	371	108	.	.	PUNCT
taxlaw-6404	372	1	a	a	DET
taxlaw-6404	372	2	firm	firm	NOUN
taxlaw-6404	372	3	’s	’s	PART
taxlaw-6404	372	4	value	value	NOUN
taxlaw-6404	372	5	is	be	AUX
taxlaw-6404	372	6	measured	measure	VERB
taxlaw-6404	372	7	by	by	ADP
taxlaw-6404	372	8	the	the	DET
taxlaw-6404	372	9	regularity	regularity	NOUN
taxlaw-6404	372	10	at	at	ADP
taxlaw-6404	372	11	which	which	PRON
taxlaw-6404	372	12	revenues	revenue	NOUN
taxlaw-6404	372	13	exceed	exceed	VERB
taxlaw-6404	372	14	expenses	expense	NOUN
taxlaw-6404	372	15	,	,	PUNCT
taxlaw-6404	372	16	yielding	yield	VERB
taxlaw-6404	372	17	net	net	ADJ
taxlaw-6404	372	18	income	income	NOUN
taxlaw-6404	372	19	,	,	PUNCT
taxlaw-6404	372	20	or	or	CCONJ
taxlaw-6404	372	21	profit	profit	NOUN
taxlaw-6404	372	22	.	.	PUNCT
taxlaw-6404	373	1	the	the	DET
taxlaw-6404	373	2	financial	financial	ADJ
taxlaw-6404	373	3	accounting	accounting	NOUN
taxlaw-6404	373	4	rules	rule	NOUN
taxlaw-6404	373	5	provide	provide	VERB
taxlaw-6404	373	6	that	that	SCONJ
taxlaw-6404	373	7	in	in	ADP
taxlaw-6404	373	8	calculating	calculate	VERB
taxlaw-6404	373	9	annual	annual	ADJ
taxlaw-6404	373	10	net	net	ADJ
taxlaw-6404	373	11	income	income	NOUN
taxlaw-6404	373	12	,	,	PUNCT
taxlaw-6404	373	13	a	a	DET
taxlaw-6404	373	14	firm	firm	NOUN
taxlaw-6404	373	15	may	may	AUX
taxlaw-6404	373	16	deduct	deduct	VERB
taxlaw-6404	373	17	a	a	DET
taxlaw-6404	373	18	portion	portion	NOUN
taxlaw-6404	373	19	of	of	ADP
taxlaw-6404	373	20	the	the	DET
taxlaw-6404	373	21	total	total	ADJ
taxlaw-6404	373	22	cost	cost	NOUN
taxlaw-6404	373	23	of	of	ADP
taxlaw-6404	373	24	the	the	DET
taxlaw-6404	373	25	asset	asset	NOUN
taxlaw-6404	373	26	each	each	DET
taxlaw-6404	373	27	year	year	NOUN
taxlaw-6404	373	28	the	the	DET
taxlaw-6404	373	29	asset	asset	NOUN
taxlaw-6404	373	30	is	be	AUX
taxlaw-6404	373	31	in	in	ADP
taxlaw-6404	373	32	use	use	NOUN
taxlaw-6404	373	33	,	,	PUNCT
taxlaw-6404	373	34	reflecting	reflect	VERB
taxlaw-6404	373	35	that	that	DET
taxlaw-6404	373	36	decline	decline	NOUN
taxlaw-6404	373	37	in	in	ADP
taxlaw-6404	373	38	value.93	value.93	NOUN
taxlaw-6404	373	39	while	while	SCONJ
taxlaw-6404	373	40	the	the	DET
taxlaw-6404	373	41	financial	financial	ADJ
taxlaw-6404	373	42	accounting	accounting	NOUN
taxlaw-6404	373	43	rules	rule	NOUN
taxlaw-6404	373	44	refer	refer	VERB
taxlaw-6404	373	45	to	to	ADP
taxlaw-6404	373	46	this	this	DET
taxlaw-6404	373	47	amount	amount	NOUN
taxlaw-6404	373	48	as	as	ADP
taxlaw-6404	373	49	a	a	DET
taxlaw-6404	373	50	“	"	PUNCT
taxlaw-6404	373	51	depreciation	depreciation	NOUN
taxlaw-6404	373	52	allowance	allowance	NOUN
taxlaw-6404	373	53	,	,	PUNCT
taxlaw-6404	373	54	”	"	PUNCT
taxlaw-6404	373	55	this	this	DET
taxlaw-6404	373	56	article	article	NOUN
taxlaw-6404	373	57	refers	refer	VERB
taxlaw-6404	373	58	to	to	ADP
taxlaw-6404	373	59	the	the	DET
taxlaw-6404	373	60	deduction	deduction	NOUN
taxlaw-6404	373	61	as	as	ADP
taxlaw-6404	373	62	“	"	PUNCT
taxlaw-6404	373	63	financial	financial	ADJ
taxlaw-6404	373	64	depreciation	depreciation	NOUN
taxlaw-6404	373	65	”	"	PUNCT
taxlaw-6404	373	66	to	to	PART
taxlaw-6404	373	67	distinguish	distinguish	VERB
taxlaw-6404	373	68	the	the	DET
taxlaw-6404	373	69	amount	amount	NOUN
taxlaw-6404	373	70	from	from	ADP
taxlaw-6404	373	71	regulatory	regulatory	ADJ
taxlaw-6404	373	72	depreciation	depreciation	NOUN
taxlaw-6404	373	73	,	,	PUNCT
taxlaw-6404	373	74	described	describe	VERB
taxlaw-6404	373	75	above	above	ADV
taxlaw-6404	373	76	,	,	PUNCT
taxlaw-6404	373	77	and	and	CCONJ
taxlaw-6404	373	78	tax	tax	NOUN
taxlaw-6404	373	79	depreciation	depreciation	NOUN
taxlaw-6404	373	80	,	,	PUNCT
taxlaw-6404	373	81	described	describe	VERB
taxlaw-6404	373	82	below	below	ADV
taxlaw-6404	373	83	.	.	PUNCT
taxlaw-6404	374	1	to	to	PART
taxlaw-6404	374	2	calculate	calculate	VERB
taxlaw-6404	374	3	financial	financial	ADJ
taxlaw-6404	374	4	depreciation	depreciation	NOUN
taxlaw-6404	374	5	using	use	VERB
taxlaw-6404	374	6	the	the	DET
taxlaw-6404	374	7	straight	straight	ADJ
taxlaw-6404	374	8	-	-	PUNCT
taxlaw-6404	374	9	line	line	NOUN
taxlaw-6404	374	10	method	method	NOUN
taxlaw-6404	374	11	,	,	PUNCT
taxlaw-6404	374	12	a	a	DET
taxlaw-6404	374	13	firm	firm	NOUN
taxlaw-6404	374	14	subtracts	subtract	VERB
taxlaw-6404	374	15	the	the	DET
taxlaw-6404	374	16	salvage	salvage	NOUN
taxlaw-6404	374	17	value	value	NOUN
taxlaw-6404	374	18	of	of	ADP
taxlaw-6404	374	19	the	the	DET
taxlaw-6404	374	20	asset	asset	NOUN
taxlaw-6404	374	21	from	from	ADP
taxlaw-6404	374	22	the	the	DET
taxlaw-6404	374	23	original	original	ADJ
taxlaw-6404	374	24	cost	cost	NOUN
taxlaw-6404	374	25	of	of	ADP
taxlaw-6404	374	26	the	the	DET
taxlaw-6404	374	27	asset	asset	NOUN
taxlaw-6404	374	28	and	and	CCONJ
taxlaw-6404	374	29	divides	divide	VERB
taxlaw-6404	374	30	that	that	DET
taxlaw-6404	374	31	difference	difference	NOUN
taxlaw-6404	374	32	value	value	NOUN
taxlaw-6404	374	33	”	"	PUNCT
taxlaw-6404	374	34	as	as	ADP
taxlaw-6404	374	35	“	"	PUNCT
taxlaw-6404	374	36	the	the	DET
taxlaw-6404	374	37	salvage	salvage	NOUN
taxlaw-6404	374	38	value	value	NOUN
taxlaw-6404	374	39	of	of	ADP
taxlaw-6404	374	40	property	property	NOUN
taxlaw-6404	374	41	retired	retire	VERB
taxlaw-6404	374	42	less	less	ADV
taxlaw-6404	374	43	the	the	DET
taxlaw-6404	374	44	cost	cost	NOUN
taxlaw-6404	374	45	of	of	ADP
taxlaw-6404	374	46	removal	removal	NOUN
taxlaw-6404	374	47	.	.	PUNCT
taxlaw-6404	374	48	”	"	PUNCT
taxlaw-6404	375	1	ferc	ferc	PROPN
taxlaw-6404	375	2	18	18	NUM
taxlaw-6404	375	3	c.f.r	c.f.r	NOUN
taxlaw-6404	375	4	.	.	PUNCT
taxlaw-6404	376	1	pt	pt	PROPN
taxlaw-6404	376	2	.	.	PROPN
taxlaw-6404	376	3	101	101	NUM
taxlaw-6404	376	4	,	,	PUNCT
taxlaw-6404	376	5	definition	definition	NOUN
taxlaw-6404	376	6	19	19	NUM
taxlaw-6404	376	7	(	(	PUNCT
taxlaw-6404	376	8	2002	2002	NUM
taxlaw-6404	376	9	)	)	PUNCT
taxlaw-6404	376	10	.	.	PUNCT
taxlaw-6404	377	1	cost	cost	NOUN
taxlaw-6404	377	2	of	of	ADP
taxlaw-6404	377	3	removal	removal	NOUN
taxlaw-6404	377	4	is	be	AUX
taxlaw-6404	377	5	defined	define	VERB
taxlaw-6404	377	6	as	as	ADP
taxlaw-6404	377	7	“	"	PUNCT
taxlaw-6404	377	8	the	the	DET
taxlaw-6404	377	9	cost	cost	NOUN
taxlaw-6404	377	10	of	of	ADP
taxlaw-6404	377	11	demolishing	demolish	VERB
taxlaw-6404	377	12	,	,	PUNCT
taxlaw-6404	377	13	dismantling	dismantle	VERB
taxlaw-6404	377	14	,	,	PUNCT
taxlaw-6404	377	15	tearing	tear	VERB
taxlaw-6404	377	16	down	down	ADP
taxlaw-6404	377	17	or	or	CCONJ
taxlaw-6404	377	18	otherwise	otherwise	ADV
taxlaw-6404	377	19	removing	remove	VERB
taxlaw-6404	377	20	electric	electric	ADJ
taxlaw-6404	377	21	plant	plant	NOUN
taxlaw-6404	377	22	,	,	PUNCT
taxlaw-6404	377	23	including	include	VERB
taxlaw-6404	377	24	the	the	DET
taxlaw-6404	377	25	cost	cost	NOUN
taxlaw-6404	377	26	of	of	ADP
taxlaw-6404	377	27	transportation	transportation	NOUN
taxlaw-6404	377	28	and	and	CCONJ
taxlaw-6404	377	29	handling	handle	VERB
taxlaw-6404	377	30	incidental	incidental	ADJ
taxlaw-6404	377	31	thereto	thereto	VERB
taxlaw-6404	377	32	.	.	PUNCT
taxlaw-6404	378	1	it	it	PRON
taxlaw-6404	378	2	does	do	AUX
taxlaw-6404	378	3	not	not	PART
taxlaw-6404	378	4	include	include	VERB
taxlaw-6404	378	5	the	the	DET
taxlaw-6404	378	6	cost	cost	NOUN
taxlaw-6404	378	7	of	of	ADP
taxlaw-6404	378	8	removal	removal	NOUN
taxlaw-6404	378	9	activities	activity	NOUN
taxlaw-6404	378	10	associated	associate	VERB
taxlaw-6404	378	11	with	with	ADP
taxlaw-6404	378	12	asset	asset	NOUN
taxlaw-6404	378	13	retirement	retirement	NOUN
taxlaw-6404	378	14	obligations	obligation	NOUN
taxlaw-6404	378	15	that	that	PRON
taxlaw-6404	378	16	are	be	AUX
taxlaw-6404	378	17	capitalized	capitalize	VERB
taxlaw-6404	378	18	as	as	ADP
taxlaw-6404	378	19	part	part	NOUN
taxlaw-6404	378	20	of	of	ADP
taxlaw-6404	378	21	the	the	DET
taxlaw-6404	378	22	tangible	tangible	ADJ
taxlaw-6404	378	23	long	long	ADV
taxlaw-6404	378	24	-	-	PUNCT
taxlaw-6404	378	25	lived	live	VERB
taxlaw-6404	378	26	assets	asset	NOUN
taxlaw-6404	378	27	that	that	PRON
taxlaw-6404	378	28	give	give	VERB
taxlaw-6404	378	29	rise	rise	NOUN
taxlaw-6404	378	30	to	to	ADP
taxlaw-6404	378	31	the	the	DET
taxlaw-6404	378	32	obligation	obligation	NOUN
taxlaw-6404	378	33	.	.	PUNCT
taxlaw-6404	378	34	”	"	PUNCT
taxlaw-6404	379	1	ferc	ferc	PROPN
taxlaw-6404	379	2	18	18	NUM
taxlaw-6404	379	3	c.f.r	c.f.r	NOUN
taxlaw-6404	379	4	.	.	PUNCT
taxlaw-6404	380	1	pt	pt	PROPN
taxlaw-6404	380	2	.	.	PROPN
taxlaw-6404	380	3	101	101	NUM
taxlaw-6404	380	4	,	,	PUNCT
taxlaw-6404	380	5	definition	definition	NOUN
taxlaw-6404	380	6	10	10	NUM
taxlaw-6404	380	7	(	(	PUNCT
taxlaw-6404	380	8	2002	2002	NUM
taxlaw-6404	380	9	)	)	PUNCT
taxlaw-6404	380	10	.	.	PUNCT
taxlaw-6404	381	1	90	90	NUM
taxlaw-6404	381	2	see	see	VERB
taxlaw-6404	381	3	eei	eei	PROPN
taxlaw-6404	381	4	,	,	PUNCT
taxlaw-6404	381	5	supra	supra	PROPN
taxlaw-6404	381	6	note	note	PROPN
taxlaw-6404	381	7	80	80	NUM
taxlaw-6404	381	8	,	,	PUNCT
taxlaw-6404	381	9	at	at	ADP
taxlaw-6404	381	10	3	3	NUM
taxlaw-6404	381	11	.	.	NOUN
taxlaw-6404	381	12	91	91	NUM
taxlaw-6404	382	1	i	i	PRON
taxlaw-6404	382	2	d.	d.	PROPN
taxlaw-6404	382	3	at	at	ADP
taxlaw-6404	382	4	4	4	NUM
taxlaw-6404	382	5	.	.	PUNCT
taxlaw-6404	383	1	utilities	utility	NOUN
taxlaw-6404	383	2	may	may	AUX
taxlaw-6404	383	3	also	also	ADV
taxlaw-6404	383	4	use	use	VERB
taxlaw-6404	383	5	certain	certain	ADJ
taxlaw-6404	383	6	accelerated	accelerate	VERB
taxlaw-6404	383	7	depreciation	depreciation	NOUN
taxlaw-6404	383	8	methods	method	NOUN
taxlaw-6404	383	9	,	,	PUNCT
taxlaw-6404	383	10	such	such	ADJ
taxlaw-6404	383	11	as	as	ADP
taxlaw-6404	383	12	“	"	PUNCT
taxlaw-6404	383	13	sum	sum	NOUN
taxlaw-6404	383	14	-	-	PUNCT
taxlaw-6404	383	15	of	of	ADP
taxlaw-6404	383	16	-	-	PUNCT
taxlaw-6404	383	17	the	the	DET
taxlaw-6404	383	18	-	-	PUNCT
taxlaw-6404	383	19	years	year	NOUN
taxlaw-6404	383	20	-	-	PUNCT
taxlaw-6404	383	21	digits	digit	NOUN
taxlaw-6404	383	22	,	,	PUNCT
taxlaw-6404	383	23	”	"	PUNCT
taxlaw-6404	383	24	declining	decline	VERB
taxlaw-6404	383	25	-	-	PUNCT
taxlaw-6404	383	26	balance	balance	NOUN
taxlaw-6404	383	27	methods	method	NOUN
taxlaw-6404	383	28	,	,	PUNCT
taxlaw-6404	383	29	and	and	CCONJ
taxlaw-6404	383	30	units	unit	NOUN
taxlaw-6404	383	31	-	-	PUNCT
taxlaw-6404	383	32	of	of	ADP
taxlaw-6404	383	33	-	-	PUNCT
taxlaw-6404	383	34	production	production	NOUN
taxlaw-6404	383	35	methods	method	NOUN
taxlaw-6404	383	36	.	.	PUNCT
taxlaw-6404	384	1	see	see	VERB
taxlaw-6404	384	2	also	also	ADV
taxlaw-6404	384	3	pwc	pwc	PROPN
taxlaw-6404	384	4	,	,	PUNCT
taxlaw-6404	384	5	supra	supra	PROPN
taxlaw-6404	384	6	note	note	PROPN
taxlaw-6404	384	7	87	87	NUM
taxlaw-6404	384	8	,	,	PUNCT
taxlaw-6404	384	9	12	12	NUM
taxlaw-6404	384	10	-	-	SYM
taxlaw-6404	384	11	13	13	NUM
taxlaw-6404	384	12	.	.	PUNCT
taxlaw-6404	385	1	utilities	utility	NOUN
taxlaw-6404	385	2	may	may	AUX
taxlaw-6404	385	3	also	also	ADV
taxlaw-6404	385	4	use	use	VERB
taxlaw-6404	385	5	“	"	PUNCT
taxlaw-6404	385	6	group	group	NOUN
taxlaw-6404	385	7	methods	method	NOUN
taxlaw-6404	385	8	”	"	PUNCT
taxlaw-6404	385	9	or	or	CCONJ
taxlaw-6404	385	10	“	"	PUNCT
taxlaw-6404	385	11	composite	composite	ADJ
taxlaw-6404	385	12	methods	method	NOUN
taxlaw-6404	385	13	”	"	PUNCT
taxlaw-6404	385	14	for	for	ADP
taxlaw-6404	385	15	multiple	multiple	ADJ
taxlaw-6404	385	16	assets	asset	NOUN
taxlaw-6404	385	17	or	or	CCONJ
taxlaw-6404	385	18	asset	asset	NOUN
taxlaw-6404	385	19	groups	group	NOUN
taxlaw-6404	385	20	.	.	PUNCT
taxlaw-6404	386	1	i	i	PRON
taxlaw-6404	386	2	d.	d.	PROPN
taxlaw-6404	386	3	at	at	ADP
taxlaw-6404	386	4	12.3.1	12.3.1	PROPN
taxlaw-6404	386	5	.	.	PUNCT
taxlaw-6404	387	1	firms	firm	NOUN
taxlaw-6404	387	2	apply	apply	VERB
taxlaw-6404	387	3	the	the	DET
taxlaw-6404	387	4	group	group	NOUN
taxlaw-6404	387	5	method	method	NOUN
taxlaw-6404	387	6	to	to	ADP
taxlaw-6404	387	7	homogeneous	homogeneous	ADJ
taxlaw-6404	387	8	assets	asset	NOUN
taxlaw-6404	387	9	with	with	ADP
taxlaw-6404	387	10	service	service	NOUN
taxlaw-6404	387	11	lives	life	NOUN
taxlaw-6404	387	12	of	of	ADP
taxlaw-6404	387	13	approximately	approximately	ADV
taxlaw-6404	387	14	the	the	DET
taxlaw-6404	387	15	same	same	ADJ
taxlaw-6404	387	16	length	length	NOUN
taxlaw-6404	387	17	,	,	PUNCT
taxlaw-6404	387	18	such	such	ADJ
taxlaw-6404	387	19	as	as	ADP
taxlaw-6404	387	20	utility	utility	NOUN
taxlaw-6404	387	21	poles	pole	NOUN
taxlaw-6404	387	22	and	and	CCONJ
taxlaw-6404	387	23	other	other	ADJ
taxlaw-6404	387	24	largely	largely	ADV
taxlaw-6404	387	25	identical	identical	ADJ
taxlaw-6404	387	26	units	unit	NOUN
taxlaw-6404	387	27	of	of	ADP
taxlaw-6404	387	28	a	a	DET
taxlaw-6404	387	29	transmission	transmission	NOUN
taxlaw-6404	387	30	or	or	CCONJ
taxlaw-6404	387	31	distribution	distribution	NOUN
taxlaw-6404	387	32	system	system	NOUN
taxlaw-6404	387	33	.	.	PUNCT
taxlaw-6404	388	1	i	i	PRON
taxlaw-6404	388	2	d.	d.	PROPN
taxlaw-6404	388	3	under	under	ADP
taxlaw-6404	388	4	the	the	DET
taxlaw-6404	388	5	group	group	NOUN
taxlaw-6404	388	6	method	method	NOUN
taxlaw-6404	388	7	,	,	PUNCT
taxlaw-6404	388	8	firms	firm	NOUN
taxlaw-6404	388	9	depreciate	depreciate	VERB
taxlaw-6404	388	10	the	the	DET
taxlaw-6404	388	11	carrying	carrying	NOUN
taxlaw-6404	388	12	amount	amount	NOUN
taxlaw-6404	388	13	over	over	ADP
taxlaw-6404	388	14	the	the	DET
taxlaw-6404	388	15	average	average	ADJ
taxlaw-6404	388	16	life	life	NOUN
taxlaw-6404	388	17	of	of	ADP
taxlaw-6404	388	18	the	the	DET
taxlaw-6404	388	19	assets	asset	NOUN
taxlaw-6404	388	20	in	in	ADP
taxlaw-6404	388	21	the	the	DET
taxlaw-6404	388	22	group	group	NOUN
taxlaw-6404	388	23	.	.	PUNCT
taxlaw-6404	389	1	i	i	PRON
taxlaw-6404	389	2	d.	d.	PROPN
taxlaw-6404	389	3	firms	firm	NOUN
taxlaw-6404	389	4	generally	generally	ADV
taxlaw-6404	389	5	use	use	VERB
taxlaw-6404	389	6	the	the	DET
taxlaw-6404	389	7	composite	composite	ADJ
taxlaw-6404	389	8	method	method	NOUN
taxlaw-6404	389	9	for	for	ADP
taxlaw-6404	389	10	assets	asset	NOUN
taxlaw-6404	389	11	that	that	PRON
taxlaw-6404	389	12	are	be	AUX
taxlaw-6404	389	13	components	component	NOUN
taxlaw-6404	389	14	of	of	ADP
taxlaw-6404	389	15	a	a	DET
taxlaw-6404	389	16	larger	large	ADJ
taxlaw-6404	389	17	asset	asset	NOUN
taxlaw-6404	389	18	,	,	PUNCT
taxlaw-6404	389	19	such	such	ADJ
taxlaw-6404	389	20	as	as	ADP
taxlaw-6404	389	21	a	a	DET
taxlaw-6404	389	22	power	power	NOUN
taxlaw-6404	389	23	plant	plant	NOUN
taxlaw-6404	389	24	.	.	PUNCT
taxlaw-6404	390	1	i	i	PRON
taxlaw-6404	390	2	d.	d.	PROPN
taxlaw-6404	390	3	the	the	DET
taxlaw-6404	390	4	composite	composite	ADJ
taxlaw-6404	390	5	method	method	NOUN
taxlaw-6404	390	6	depreciates	depreciate	VERB
taxlaw-6404	390	7	heterogeneous	heterogeneous	ADJ
taxlaw-6404	390	8	assets	asset	NOUN
taxlaw-6404	390	9	with	with	ADP
taxlaw-6404	390	10	different	different	ADJ
taxlaw-6404	390	11	useful	useful	ADJ
taxlaw-6404	390	12	lives	life	NOUN
taxlaw-6404	390	13	based	base	VERB
taxlaw-6404	390	14	on	on	ADP
taxlaw-6404	390	15	a	a	DET
taxlaw-6404	390	16	weighted	weight	VERB
taxlaw-6404	390	17	average	average	ADJ
taxlaw-6404	390	18	depreciation	depreciation	NOUN
taxlaw-6404	390	19	rate	rate	NOUN
taxlaw-6404	390	20	.	.	PUNCT
taxlaw-6404	391	1	i	i	PRON
taxlaw-6404	391	2	d.	d.	PROPN
taxlaw-6404	391	3	when	when	SCONJ
taxlaw-6404	391	4	assets	asset	NOUN
taxlaw-6404	391	5	are	be	AUX
taxlaw-6404	391	6	retired	retire	VERB
taxlaw-6404	391	7	,	,	PUNCT
taxlaw-6404	391	8	regardless	regardless	ADV
taxlaw-6404	391	9	of	of	ADP
taxlaw-6404	391	10	whether	whether	SCONJ
taxlaw-6404	391	11	an	an	DET
taxlaw-6404	391	12	asset	asset	NOUN
taxlaw-6404	391	13	has	have	AUX
taxlaw-6404	391	14	reached	reach	VERB
taxlaw-6404	391	15	the	the	DET
taxlaw-6404	391	16	average	average	ADJ
taxlaw-6404	391	17	service	service	NOUN
taxlaw-6404	391	18	life	life	NOUN
taxlaw-6404	391	19	of	of	ADP
taxlaw-6404	391	20	the	the	DET
taxlaw-6404	391	21	assets	asset	NOUN
taxlaw-6404	391	22	in	in	ADP
taxlaw-6404	391	23	the	the	DET
taxlaw-6404	391	24	group	group	NOUN
taxlaw-6404	391	25	,	,	PUNCT
taxlaw-6404	391	26	a	a	DET
taxlaw-6404	391	27	firm	firm	NOUN
taxlaw-6404	391	28	will	will	AUX
taxlaw-6404	391	29	sell	sell	VERB
taxlaw-6404	391	30	the	the	DET
taxlaw-6404	391	31	asset	asset	NOUN
taxlaw-6404	391	32	and	and	CCONJ
taxlaw-6404	391	33	take	take	VERB
taxlaw-6404	391	34	the	the	DET
taxlaw-6404	391	35	gain	gain	NOUN
taxlaw-6404	391	36	or	or	CCONJ
taxlaw-6404	391	37	loss	loss	NOUN
taxlaw-6404	391	38	on	on	ADP
taxlaw-6404	391	39	that	that	DET
taxlaw-6404	391	40	sale	sale	NOUN
taxlaw-6404	391	41	into	into	ADP
taxlaw-6404	391	42	account	account	NOUN
taxlaw-6404	391	43	as	as	ADP
taxlaw-6404	391	44	accumulated	accumulate	VERB
taxlaw-6404	391	45	depreciation	depreciation	NOUN
taxlaw-6404	391	46	.	.	PUNCT
taxlaw-6404	392	1	i	i	PRON
taxlaw-6404	392	2	d.	d.	PROPN
taxlaw-6404	392	3	earnings	earning	NOUN
taxlaw-6404	392	4	are	be	AUX
taxlaw-6404	392	5	not	not	PART
taxlaw-6404	392	6	affected	affect	VERB
taxlaw-6404	392	7	.	.	PUNCT
taxlaw-6404	393	1	i	i	PRON
taxlaw-6404	393	2	d.	d.	PROPN
taxlaw-6404	393	3	see	see	VERB
taxlaw-6404	393	4	also	also	ADV
taxlaw-6404	393	5	eei	eei	PROPN
taxlaw-6404	393	6	,	,	PUNCT
taxlaw-6404	393	7	supra	supra	PROPN
taxlaw-6404	393	8	note	note	PROPN
taxlaw-6404	393	9	80	80	NUM
taxlaw-6404	393	10	,	,	PUNCT
taxlaw-6404	393	11	at	at	ADP
taxlaw-6404	393	12	35	35	NUM
taxlaw-6404	393	13	-	-	SYM
taxlaw-6404	393	14	48	48	NUM
taxlaw-6404	393	15	.	.	PUNCT
taxlaw-6404	394	1	92	92	NUM
taxlaw-6404	395	1	i	i	PRON
taxlaw-6404	395	2	d.	d.	NOUN
taxlaw-6404	395	3	at	at	ADP
taxlaw-6404	395	4	4	4	NUM
taxlaw-6404	395	5	.	.	PUNCT
taxlaw-6404	395	6	93	93	NUM
taxlaw-6404	395	7	more	more	ADV
taxlaw-6404	395	8	specifically	specifically	ADV
taxlaw-6404	395	9	,	,	PUNCT
taxlaw-6404	395	10	the	the	DET
taxlaw-6404	395	11	financial	financial	ADJ
taxlaw-6404	395	12	accounting	accounting	NOUN
taxlaw-6404	395	13	standards	standard	NOUN
taxlaw-6404	395	14	board	board	NOUN
taxlaw-6404	395	15	defines	define	VERB
taxlaw-6404	395	16	depreciation	depreciation	NOUN
taxlaw-6404	395	17	as	as	SCONJ
taxlaw-6404	395	18	follows	follow	VERB
taxlaw-6404	395	19	:	:	PUNCT
taxlaw-6404	395	20	“	"	PUNCT
taxlaw-6404	395	21	the	the	DET
taxlaw-6404	395	22	cost	cost	NOUN
taxlaw-6404	395	23	of	of	ADP
taxlaw-6404	395	24	a	a	DET
taxlaw-6404	395	25	productive	productive	ADJ
taxlaw-6404	395	26	facility	facility	NOUN
taxlaw-6404	395	27	is	be	AUX
taxlaw-6404	395	28	one	one	NUM
taxlaw-6404	395	29	of	of	ADP
taxlaw-6404	395	30	the	the	DET
taxlaw-6404	395	31	costs	cost	NOUN
taxlaw-6404	395	32	of	of	ADP
taxlaw-6404	395	33	services	service	NOUN
taxlaw-6404	395	34	it	it	PRON
taxlaw-6404	395	35	renders	render	VERB
taxlaw-6404	395	36	during	during	ADP
taxlaw-6404	395	37	its	its	PRON
taxlaw-6404	395	38	useful	useful	ADJ
taxlaw-6404	395	39	economic	economic	ADJ
taxlaw-6404	395	40	life	life	NOUN
taxlaw-6404	395	41	.	.	PUNCT
taxlaw-6404	396	1	generally	generally	ADV
taxlaw-6404	396	2	accepted	accept	VERB
taxlaw-6404	396	3	accounting	accounting	NOUN
taxlaw-6404	396	4	principles	principle	NOUN
taxlaw-6404	396	5	(	(	PUNCT
taxlaw-6404	396	6	gaap	gaap	NOUN
taxlaw-6404	396	7	)	)	PUNCT
taxlaw-6404	396	8	require	require	VERB
taxlaw-6404	396	9	that	that	SCONJ
taxlaw-6404	396	10	this	this	DET
taxlaw-6404	396	11	cost	cost	NOUN
taxlaw-6404	396	12	be	be	AUX
taxlaw-6404	396	13	spread	spread	VERB
taxlaw-6404	396	14	over	over	ADP
taxlaw-6404	396	15	the	the	DET
taxlaw-6404	396	16	expected	expect	VERB
taxlaw-6404	396	17	useful	useful	ADJ
taxlaw-6404	396	18	life	life	NOUN
taxlaw-6404	396	19	of	of	ADP
taxlaw-6404	396	20	the	the	DET
taxlaw-6404	396	21	facility	facility	NOUN
taxlaw-6404	396	22	in	in	ADP
taxlaw-6404	396	23	such	such	DET
taxlaw-6404	396	24	a	a	DET
taxlaw-6404	396	25	way	way	NOUN
taxlaw-6404	396	26	as	as	SCONJ
taxlaw-6404	396	27	to	to	PART
taxlaw-6404	396	28	allocate	allocate	VERB
taxlaw-6404	396	29	it	it	PRON
taxlaw-6404	396	30	as	as	ADV
taxlaw-6404	396	31	quotably	quotably	ADV
taxlaw-6404	396	32	as	as	ADP
taxlaw-6404	396	33	possible	possible	ADJ
taxlaw-6404	396	34	to	to	ADP
taxlaw-6404	396	35	the	the	DET
taxlaw-6404	396	36	periods	period	NOUN
taxlaw-6404	396	37	during	during	ADP
taxlaw-6404	396	38	which	which	PRON
taxlaw-6404	396	39	services	service	NOUN
taxlaw-6404	396	40	are	be	AUX
taxlaw-6404	396	41	obtained	obtain	VERB
taxlaw-6404	396	42	from	from	ADP
taxlaw-6404	396	43	the	the	DET
taxlaw-6404	396	44	use	use	NOUN
taxlaw-6404	396	45	of	of	ADP
taxlaw-6404	396	46	the	the	DET
taxlaw-6404	396	47	facility	facility	NOUN
taxlaw-6404	396	48	.	.	PUNCT
taxlaw-6404	397	1	this	this	DET
taxlaw-6404	397	2	procedure	procedure	NOUN
taxlaw-6404	397	3	is	be	AUX
taxlaw-6404	397	4	known	know	VERB
taxlaw-6404	397	5	as	as	ADP
taxlaw-6404	397	6	depreciation	depreciation	NOUN
taxlaw-6404	397	7	accounting	accounting	NOUN
taxlaw-6404	397	8	,	,	PUNCT
taxlaw-6404	397	9	a	a	DET
taxlaw-6404	397	10	system	system	NOUN
taxlaw-6404	397	11	of	of	ADP
taxlaw-6404	397	12	accounting	accounting	NOUN
taxlaw-6404	397	13	which	which	PRON
taxlaw-6404	397	14	aims	aim	VERB
taxlaw-6404	397	15	to	to	PART
taxlaw-6404	397	16	distribute	distribute	VERB
taxlaw-6404	397	17	the	the	DET
taxlaw-6404	397	18	cost	cost	NOUN
taxlaw-6404	397	19	of	of	ADP
taxlaw-6404	397	20	other	other	ADJ
taxlaw-6404	397	21	basic	basic	ADJ
taxlaw-6404	397	22	value	value	NOUN
taxlaw-6404	397	23	of	of	ADP
taxlaw-6404	397	24	tangible	tangible	ADJ
taxlaw-6404	397	25	capital	capital	NOUN
taxlaw-6404	397	26	assets	asset	NOUN
taxlaw-6404	397	27	,	,	PUNCT
taxlaw-6404	397	28	less	less	ADJ
taxlaw-6404	397	29	salvage	salvage	NOUN
taxlaw-6404	397	30	(	(	PUNCT
taxlaw-6404	397	31	if	if	SCONJ
taxlaw-6404	397	32	any	any	PRON
taxlaw-6404	397	33	)	)	PUNCT
taxlaw-6404	397	34	,	,	PUNCT
taxlaw-6404	397	35	over	over	ADP
taxlaw-6404	397	36	the	the	DET
taxlaw-6404	397	37	estimated	estimate	VERB
taxlaw-6404	397	38	useful	useful	ADJ
taxlaw-6404	397	39	life	life	NOUN
taxlaw-6404	397	40	of	of	ADP
taxlaw-6404	397	41	the	the	DET
taxlaw-6404	397	42	unit	unit	NOUN
taxlaw-6404	397	43	(	(	PUNCT
taxlaw-6404	397	44	which	which	PRON
taxlaw-6404	397	45	may	may	AUX
taxlaw-6404	397	46	be	be	AUX
taxlaw-6404	397	47	a	a	DET
taxlaw-6404	397	48	group	group	NOUN
taxlaw-6404	397	49	of	of	ADP
taxlaw-6404	397	50	assets	asset	NOUN
taxlaw-6404	397	51	)	)	PUNCT
taxlaw-6404	397	52	in	in	ADP
taxlaw-6404	397	53	a	a	DET
taxlaw-6404	397	54	systematic	systematic	ADJ
taxlaw-6404	397	55	and	and	CCONJ
taxlaw-6404	397	56	rational	rational	ADJ
taxlaw-6404	397	57	manner	manner	NOUN
taxlaw-6404	397	58	.	.	PUNCT
taxlaw-6404	398	1	it	it	PRON
taxlaw-6404	398	2	is	be	AUX
taxlaw-6404	398	3	a	a	DET
taxlaw-6404	398	4	process	process	NOUN
taxlaw-6404	398	5	of	of	ADP
taxlaw-6404	398	6	allocation	allocation	NOUN
taxlaw-6404	398	7	,	,	PUNCT
taxlaw-6404	398	8	not	not	PART
taxlaw-6404	398	9	of	of	ADP
taxlaw-6404	398	10	valuation	valuation	NOUN
taxlaw-6404	398	11	.	.	PUNCT
taxlaw-6404	398	12	”	"	PUNCT
taxlaw-6404	399	1	eei	eei	PROPN
taxlaw-6404	399	2	,	,	PUNCT
taxlaw-6404	399	3	supra	supra	PROPN
taxlaw-6404	399	4	note	note	PROPN
taxlaw-6404	399	5	80	80	NUM
taxlaw-6404	399	6	,	,	PUNCT
taxlaw-6404	399	7	at	at	ADP
taxlaw-6404	399	8	2	2	NUM
taxlaw-6404	399	9	(	(	PUNCT
taxlaw-6404	399	10	quoting	quote	VERB
taxlaw-6404	399	11	fasb	fasb	PROPN
taxlaw-6404	399	12	accounting	accounting	NOUN
taxlaw-6404	399	13	standards	standard	NOUN
taxlaw-6404	399	14	codification	codification	NOUN
taxlaw-6404	399	15	,	,	PUNCT
taxlaw-6404	399	16	asc	asc	PROPN
taxlaw-6404	399	17	360	360	NUM
taxlaw-6404	399	18	-	-	SYM
taxlaw-6404	399	19	10	10	NUM
taxlaw-6404	399	20	-	-	PUNCT
taxlaw-6404	399	21	35	35	NUM
taxlaw-6404	399	22	-	-	SYM
taxlaw-6404	399	23	4	4	NUM
taxlaw-6404	399	24	,	,	PUNCT
taxlaw-6404	399	25	property	property	NOUN
taxlaw-6404	399	26	,	,	PUNCT
taxlaw-6404	399	27	plant	plant	NOUN
taxlaw-6404	399	28	and	and	CCONJ
taxlaw-6404	399	29	equipment	equipment	NOUN
taxlaw-6404	399	30	—	—	PUNCT
taxlaw-6404	399	31	overall	overall	ADJ
taxlaw-6404	399	32	subsequent	subsequent	ADJ
taxlaw-6404	399	33	measurement	measurement	NOUN
taxlaw-6404	399	34	depreciation	depreciation	NOUN
taxlaw-6404	399	35	)	)	PUNCT
taxlaw-6404	399	36	.	.	PUNCT
taxlaw-6404	400	1	see	see	VERB
taxlaw-6404	400	2	also	also	ADV
taxlaw-6404	400	3	pwc	pwc	PROPN
taxlaw-6404	400	4	,	,	PUNCT
taxlaw-6404	400	5	supra	supra	PROPN
taxlaw-6404	400	6	note	note	NOUN
taxlaw-6404	400	7	91	91	NUM
taxlaw-6404	400	8	,	,	PUNCT
taxlaw-6404	400	9	at	at	ADP
taxlaw-6404	400	10	12.3.1	12.3.1	NUM
taxlaw-6404	400	11	.	.	PROPN
taxlaw-6404	400	12	2019	2019	NUM
taxlaw-6404	400	13	]	]	PUNCT
taxlaw-6404	400	14	stranded	strand	VERB
taxlaw-6404	400	15	assets	asset	NOUN
taxlaw-6404	400	16	and	and	CCONJ
taxlaw-6404	400	17	efficient	efficient	ADJ
taxlaw-6404	400	18	pricing	pricing	NOUN
taxlaw-6404	400	19	for	for	ADP
taxlaw-6404	400	20	regulated	regulated	ADJ
taxlaw-6404	400	21	utilities	utility	NOUN
taxlaw-6404	400	22	:	:	PUNCT
taxlaw-6404	400	23	a	a	DET
taxlaw-6404	400	24	federal	federal	ADJ
taxlaw-6404	400	25	tax	tax	NOUN
taxlaw-6404	400	26	solution	solution	NOUN
taxlaw-6404	400	27	15	15	NUM
taxlaw-6404	400	28	by	by	ADP
taxlaw-6404	400	29	the	the	DET
taxlaw-6404	400	30	asset	asset	NOUN
taxlaw-6404	400	31	’s	’s	PART
taxlaw-6404	400	32	service	service	NOUN
taxlaw-6404	400	33	life.94	life.94	VERB
taxlaw-6404	400	34	the	the	DET
taxlaw-6404	400	35	regulatory	regulatory	ADJ
taxlaw-6404	400	36	rules	rule	NOUN
taxlaw-6404	400	37	modify	modify	VERB
taxlaw-6404	400	38	the	the	DET
taxlaw-6404	400	39	financial	financial	ADJ
taxlaw-6404	400	40	accounting	accounting	NOUN
taxlaw-6404	400	41	rules	rule	NOUN
taxlaw-6404	400	42	for	for	ADP
taxlaw-6404	400	43	regulated	regulated	ADJ
taxlaw-6404	400	44	utilities	utility	NOUN
taxlaw-6404	400	45	,	,	PUNCT
taxlaw-6404	400	46	to	to	PART
taxlaw-6404	400	47	account	account	VERB
taxlaw-6404	400	48	for	for	ADP
taxlaw-6404	400	49	capitalization	capitalization	NOUN
taxlaw-6404	400	50	,	,	PUNCT
taxlaw-6404	400	51	and	and	CCONJ
taxlaw-6404	400	52	calculate	calculate	VERB
taxlaw-6404	400	53	depreciation	depreciation	NOUN
taxlaw-6404	400	54	for	for	ADP
taxlaw-6404	400	55	fixed	fix	VERB
taxlaw-6404	400	56	assets.95	assets.95	NOUN
taxlaw-6404	400	57	as	as	SCONJ
taxlaw-6404	400	58	the	the	DET
taxlaw-6404	400	59	firm	firm	NOUN
taxlaw-6404	400	60	claims	claim	VERB
taxlaw-6404	400	61	financial	financial	ADJ
taxlaw-6404	400	62	depreciation	depreciation	NOUN
taxlaw-6404	400	63	allowances	allowance	NOUN
taxlaw-6404	400	64	each	each	DET
taxlaw-6404	400	65	year	year	NOUN
taxlaw-6404	400	66	,	,	PUNCT
taxlaw-6404	400	67	it	it	PRON
taxlaw-6404	400	68	deducts	deduct	VERB
taxlaw-6404	400	69	those	those	DET
taxlaw-6404	400	70	depreciation	depreciation	NOUN
taxlaw-6404	400	71	allowances	allowance	NOUN
taxlaw-6404	400	72	from	from	ADP
taxlaw-6404	400	73	the	the	DET
taxlaw-6404	400	74	remaining	remain	VERB
taxlaw-6404	400	75	undepreciated	undepreciate	VERB
taxlaw-6404	400	76	cost	cost	NOUN
taxlaw-6404	400	77	of	of	ADP
taxlaw-6404	400	78	the	the	DET
taxlaw-6404	400	79	firm	firm	NOUN
taxlaw-6404	400	80	’s	’s	PART
taxlaw-6404	400	81	fixed	fix	VERB
taxlaw-6404	400	82	assets.96	assets.96	PROPN
taxlaw-6404	400	83	under	under	ADP
taxlaw-6404	400	84	this	this	DET
taxlaw-6404	400	85	system	system	NOUN
taxlaw-6404	400	86	,	,	PUNCT
taxlaw-6404	400	87	the	the	DET
taxlaw-6404	400	88	“	"	PUNCT
taxlaw-6404	400	89	net	net	ADJ
taxlaw-6404	400	90	plant	plant	NOUN
taxlaw-6404	400	91	”	"	PUNCT
taxlaw-6404	400	92	or	or	CCONJ
taxlaw-6404	400	93	“	"	PUNCT
taxlaw-6404	400	94	carrying	carry	VERB
taxlaw-6404	400	95	amount	amount	NOUN
taxlaw-6404	400	96	”	"	PUNCT
taxlaw-6404	400	97	continues	continue	VERB
taxlaw-6404	400	98	to	to	PART
taxlaw-6404	400	99	reflect	reflect	VERB
taxlaw-6404	400	100	the	the	DET
taxlaw-6404	400	101	firm	firm	NOUN
taxlaw-6404	400	102	’s	’s	PART
taxlaw-6404	400	103	unrecovered	unrecovered	ADJ
taxlaw-6404	400	104	investment	investment	NOUN
taxlaw-6404	400	105	in	in	ADP
taxlaw-6404	400	106	the	the	DET
taxlaw-6404	400	107	asset.97	asset.97	NOUN
taxlaw-6404	400	108	utilities	utility	NOUN
taxlaw-6404	400	109	’	'	PUNCT
taxlaw-6404	400	110	financial	financial	ADJ
taxlaw-6404	400	111	statements	statement	NOUN
taxlaw-6404	400	112	report	report	VERB
taxlaw-6404	400	113	their	their	PRON
taxlaw-6404	400	114	aggregate	aggregate	ADJ
taxlaw-6404	400	115	investments	investment	NOUN
taxlaw-6404	400	116	in	in	ADP
taxlaw-6404	400	117	fixed	fix	VERB
taxlaw-6404	400	118	assets	asset	NOUN
taxlaw-6404	400	119	as	as	ADP
taxlaw-6404	400	120	“	"	PUNCT
taxlaw-6404	400	121	property	property	NOUN
taxlaw-6404	400	122	,	,	PUNCT
taxlaw-6404	400	123	plant	plant	NOUN
taxlaw-6404	400	124	and	and	CCONJ
taxlaw-6404	400	125	equipment	equipment	NOUN
taxlaw-6404	400	126	”	"	PUNCT
taxlaw-6404	400	127	or	or	CCONJ
taxlaw-6404	400	128	“	"	PUNCT
taxlaw-6404	400	129	plant	plant	NOUN
taxlaw-6404	400	130	in	in	ADP
taxlaw-6404	400	131	service”98	service”98	PROPN
taxlaw-6404	400	132	and	and	CCONJ
taxlaw-6404	400	133	include	include	VERB
taxlaw-6404	400	134	a	a	DET
taxlaw-6404	400	135	line	line	NOUN
taxlaw-6404	400	136	item	item	NOUN
taxlaw-6404	400	137	for	for	ADP
taxlaw-6404	400	138	aggregate	aggregate	ADJ
taxlaw-6404	400	139	“	"	PUNCT
taxlaw-6404	400	140	depreciation	depreciation	NOUN
taxlaw-6404	400	141	”	"	PUNCT
taxlaw-6404	400	142	for	for	ADP
taxlaw-6404	400	143	those	those	DET
taxlaw-6404	400	144	assets.99	assets.99	NOUN
taxlaw-6404	400	145	the	the	DET
taxlaw-6404	400	146	balance	balance	NOUN
taxlaw-6404	400	147	is	be	AUX
taxlaw-6404	400	148	identified	identify	VERB
taxlaw-6404	400	149	as	as	ADP
taxlaw-6404	400	150	“	"	PUNCT
taxlaw-6404	400	151	plant	plant	NOUN
taxlaw-6404	400	152	in	in	ADP
taxlaw-6404	400	153	service	service	NOUN
taxlaw-6404	400	154	net	net	NOUN
taxlaw-6404	400	155	of	of	ADP
taxlaw-6404	400	156	depreciation	depreciation	NOUN
taxlaw-6404	400	157	”	"	PUNCT
taxlaw-6404	400	158	or	or	CCONJ
taxlaw-6404	400	159	“	"	PUNCT
taxlaw-6404	400	160	net	net	ADJ
taxlaw-6404	400	161	plant	plant	NOUN
taxlaw-6404	400	162	.	.	PUNCT
taxlaw-6404	400	163	”100	”100	PROPN
taxlaw-6404	401	1	3	3	NUM
taxlaw-6404	401	2	.	.	PUNCT
taxlaw-6404	401	3	tax	tax	NOUN
taxlaw-6404	401	4	accounting	accounting	NOUN
taxlaw-6404	401	5	in	in	ADP
taxlaw-6404	401	6	the	the	DET
taxlaw-6404	401	7	u.s	u.s	PROPN
taxlaw-6404	401	8	.	.	PROPN
taxlaw-6404	401	9	in	in	ADP
taxlaw-6404	401	10	the	the	DET
taxlaw-6404	401	11	united	united	PROPN
taxlaw-6404	401	12	states	states	PROPN
taxlaw-6404	401	13	,	,	PUNCT
taxlaw-6404	401	14	accounting	account	VERB
taxlaw-6404	401	15	for	for	ADP
taxlaw-6404	401	16	recovery	recovery	NOUN
taxlaw-6404	401	17	of	of	ADP
taxlaw-6404	401	18	capitalized	capitalize	VERB
taxlaw-6404	401	19	investments	investment	NOUN
taxlaw-6404	401	20	under	under	ADP
taxlaw-6404	401	21	the	the	DET
taxlaw-6404	401	22	tax	tax	NOUN
taxlaw-6404	401	23	rules	rule	NOUN
taxlaw-6404	401	24	has	have	AUX
taxlaw-6404	401	25	diverged	diverge	VERB
taxlaw-6404	401	26	significantly	significantly	ADV
taxlaw-6404	401	27	from	from	ADP
taxlaw-6404	401	28	financial	financial	ADJ
taxlaw-6404	401	29	accounting	accounting	NOUN
taxlaw-6404	401	30	practices	practice	NOUN
taxlaw-6404	401	31	and	and	CCONJ
taxlaw-6404	401	32	regulatory	regulatory	ADJ
taxlaw-6404	401	33	depreciation	depreciation	NOUN
taxlaw-6404	401	34	rules	rule	NOUN
taxlaw-6404	401	35	.	.	PUNCT
taxlaw-6404	402	1	since	since	SCONJ
taxlaw-6404	402	2	the	the	DET
taxlaw-6404	402	3	1950s	1950	NOUN
taxlaw-6404	402	4	,	,	PUNCT
taxlaw-6404	402	5	congress	congress	PROPN
taxlaw-6404	402	6	has	have	AUX
taxlaw-6404	402	7	reduced	reduce	VERB
taxlaw-6404	402	8	by	by	ADP
taxlaw-6404	402	9	half	half	DET
taxlaw-6404	402	10	the	the	DET
taxlaw-6404	402	11	time	time	NOUN
taxlaw-6404	402	12	frames	frame	NOUN
taxlaw-6404	402	13	for	for	SCONJ
taxlaw-6404	402	14	a	a	DET
taxlaw-6404	402	15	firm	firm	NOUN
taxlaw-6404	402	16	to	to	PART
taxlaw-6404	402	17	recover	recover	VERB
taxlaw-6404	402	18	its	its	PRON
taxlaw-6404	402	19	investments	investment	NOUN
taxlaw-6404	402	20	in	in	ADP
taxlaw-6404	402	21	capitalized	capitalize	VERB
taxlaw-6404	402	22	assets	asset	NOUN
taxlaw-6404	402	23	,	,	PUNCT
taxlaw-6404	402	24	standardized	standardize	VERB
taxlaw-6404	402	25	recovery	recovery	NOUN
taxlaw-6404	402	26	periods	period	NOUN
taxlaw-6404	402	27	for	for	ADP
taxlaw-6404	402	28	asset	asset	NOUN
taxlaw-6404	402	29	groups	group	NOUN
taxlaw-6404	402	30	,	,	PUNCT
taxlaw-6404	402	31	and	and	CCONJ
taxlaw-6404	402	32	introduced	introduce	VERB
taxlaw-6404	402	33	depreciation	depreciation	NOUN
taxlaw-6404	402	34	methods	method	NOUN
taxlaw-6404	402	35	that	that	PRON
taxlaw-6404	402	36	allow	allow	VERB
taxlaw-6404	402	37	most	most	ADJ
taxlaw-6404	402	38	of	of	ADP
taxlaw-6404	402	39	the	the	DET
taxlaw-6404	402	40	capitalized	capitalize	VERB
taxlaw-6404	402	41	costs	cost	NOUN
taxlaw-6404	402	42	to	to	PART
taxlaw-6404	402	43	be	be	AUX
taxlaw-6404	402	44	recovered	recover	VERB
taxlaw-6404	402	45	in	in	ADP
taxlaw-6404	402	46	the	the	DET
taxlaw-6404	402	47	first	first	ADJ
taxlaw-6404	402	48	few	few	ADJ
taxlaw-6404	402	49	years	year	NOUN
taxlaw-6404	402	50	after	after	SCONJ
taxlaw-6404	402	51	an	an	DET
taxlaw-6404	402	52	asset	asset	NOUN
taxlaw-6404	402	53	is	be	AUX
taxlaw-6404	402	54	placed	place	VERB
taxlaw-6404	402	55	in	in	ADP
taxlaw-6404	402	56	service.101	service.101	PROPN
taxlaw-6404	402	57	congress	congress	PROPN
taxlaw-6404	402	58	has	have	AUX
taxlaw-6404	402	59	also	also	ADV
taxlaw-6404	402	60	,	,	PUNCT
taxlaw-6404	402	61	through	through	ADP
taxlaw-6404	402	62	“	"	PUNCT
taxlaw-6404	402	63	bonus	bonus	NOUN
taxlaw-6404	402	64	depreciation	depreciation	NOUN
taxlaw-6404	402	65	”	"	PUNCT
taxlaw-6404	402	66	rules	rule	NOUN
taxlaw-6404	402	67	,	,	PUNCT
taxlaw-6404	402	68	allowed	allow	VERB
taxlaw-6404	402	69	firms	firm	NOUN
taxlaw-6404	402	70	to	to	PART
taxlaw-6404	402	71	deduct	deduct	VERB
taxlaw-6404	402	72	a	a	DET
taxlaw-6404	402	73	significant	significant	ADJ
taxlaw-6404	402	74	portion	portion	NOUN
taxlaw-6404	402	75	of	of	ADP
taxlaw-6404	402	76	the	the	DET
taxlaw-6404	402	77	purchase	purchase	NOUN
taxlaw-6404	402	78	price	price	NOUN
taxlaw-6404	402	79	of	of	ADP
taxlaw-6404	402	80	an	an	DET
taxlaw-6404	402	81	asset	asset	NOUN
taxlaw-6404	402	82	in	in	ADP
taxlaw-6404	402	83	the	the	DET
taxlaw-6404	402	84	first	first	ADJ
taxlaw-6404	402	85	year	year	NOUN
taxlaw-6404	402	86	an	an	DET
taxlaw-6404	402	87	asset	asset	NOUN
taxlaw-6404	402	88	is	be	AUX
taxlaw-6404	402	89	placed	place	VERB
taxlaw-6404	402	90	in	in	ADP
taxlaw-6404	402	91	service	service	NOUN
taxlaw-6404	402	92	.	.	PUNCT
taxlaw-6404	403	1	102	102	NUM
taxlaw-6404	403	2	after	after	ADP
taxlaw-6404	403	3	applying	apply	VERB
taxlaw-6404	403	4	bonus	bonus	NOUN
taxlaw-6404	403	5	depreciation	depreciation	NOUN
taxlaw-6404	403	6	,	,	PUNCT
taxlaw-6404	403	7	firms	firm	NOUN
taxlaw-6404	403	8	recover	recover	VERB
taxlaw-6404	403	9	the	the	DET
taxlaw-6404	403	10	remaining	remain	VERB
taxlaw-6404	403	11	investment	investment	NOUN
taxlaw-6404	403	12	at	at	ADP
taxlaw-6404	403	13	accelerated	accelerate	VERB
taxlaw-6404	403	14	rates	rate	NOUN
taxlaw-6404	403	15	under	under	ADP
taxlaw-6404	403	16	the	the	DET
taxlaw-6404	403	17	modified	modify	VERB
taxlaw-6404	403	18	accelerated	accelerate	VERB
taxlaw-6404	403	19	cost	cost	NOUN
taxlaw-6404	403	20	recovery	recovery	NOUN
taxlaw-6404	403	21	system.103	system.103	NOUN
taxlaw-6404	403	22	in	in	ADP
taxlaw-6404	403	23	2010	2010	NUM
taxlaw-6404	403	24	and	and	CCONJ
taxlaw-6404	403	25	2011	2011	NUM
taxlaw-6404	403	26	,	,	PUNCT
taxlaw-6404	403	27	congress	congress	PROPN
taxlaw-6404	403	28	allowed	allow	VERB
taxlaw-6404	403	29	firms	firm	NOUN
taxlaw-6404	403	30	,	,	PUNCT
taxlaw-6404	403	31	including	include	VERB
taxlaw-6404	403	32	public	public	ADJ
taxlaw-6404	403	33	utilities	utility	NOUN
taxlaw-6404	403	34	,	,	PUNCT
taxlaw-6404	403	35	to	to	PART
taxlaw-6404	403	36	expense	expense	VERB
taxlaw-6404	403	37	their	their	PRON
taxlaw-6404	403	38	capital	capital	NOUN
taxlaw-6404	403	39	costs	cost	NOUN
taxlaw-6404	403	40	in	in	ADP
taxlaw-6404	403	41	full	full	ADJ
taxlaw-6404	403	42	under	under	ADP
taxlaw-6404	403	43	the	the	DET
taxlaw-6404	403	44	bonus	bonus	NOUN
taxlaw-6404	403	45	depreciation	depreciation	NOUN
taxlaw-6404	403	46	rules.104	rules.104	NOUN
taxlaw-6404	403	47	94	94	NUM
taxlaw-6404	403	48	see	see	VERB
taxlaw-6404	403	49	eei	eei	PROPN
taxlaw-6404	403	50	,	,	PUNCT
taxlaw-6404	403	51	supra	supra	PROPN
taxlaw-6404	403	52	note	note	PROPN
taxlaw-6404	403	53	80	80	NUM
taxlaw-6404	403	54	,	,	PUNCT
taxlaw-6404	403	55	at	at	ADP
taxlaw-6404	403	56	2	2	NUM
taxlaw-6404	403	57	.	.	PUNCT
taxlaw-6404	403	58	financial	financial	ADJ
taxlaw-6404	403	59	depreciation	depreciation	NOUN
taxlaw-6404	403	60	is	be	AUX
taxlaw-6404	403	61	usually	usually	ADV
taxlaw-6404	403	62	calculated	calculate	VERB
taxlaw-6404	403	63	on	on	ADP
taxlaw-6404	403	64	a	a	DET
taxlaw-6404	403	65	monthly	monthly	ADJ
taxlaw-6404	403	66	basis	basis	NOUN
taxlaw-6404	403	67	and	and	CCONJ
taxlaw-6404	403	68	applied	apply	VERB
taxlaw-6404	403	69	to	to	PART
taxlaw-6404	403	70	reduce	reduce	VERB
taxlaw-6404	403	71	the	the	DET
taxlaw-6404	403	72	monthly	monthly	ADJ
taxlaw-6404	403	73	balance	balance	NOUN
taxlaw-6404	403	74	of	of	ADP
taxlaw-6404	403	75	the	the	DET
taxlaw-6404	403	76	asset	asset	NOUN
taxlaw-6404	403	77	’s	’s	PART
taxlaw-6404	403	78	depreciable	depreciable	ADJ
taxlaw-6404	403	79	cost	cost	NOUN
taxlaw-6404	403	80	.	.	PUNCT
taxlaw-6404	404	1	i	i	PRON
taxlaw-6404	404	2	d.	d.	PROPN
taxlaw-6404	404	3	at	at	ADP
taxlaw-6404	404	4	133	133	NUM
taxlaw-6404	404	5	.	.	PUNCT
taxlaw-6404	405	1	assets	asset	NOUN
taxlaw-6404	405	2	placed	place	VERB
taxlaw-6404	405	3	in	in	ADP
taxlaw-6404	405	4	service	service	NOUN
taxlaw-6404	405	5	earlier	early	ADV
taxlaw-6404	405	6	in	in	ADP
taxlaw-6404	405	7	the	the	DET
taxlaw-6404	405	8	year	year	NOUN
taxlaw-6404	405	9	receive	receive	VERB
taxlaw-6404	405	10	more	more	ADJ
taxlaw-6404	405	11	depreciation	depreciation	NOUN
taxlaw-6404	405	12	in	in	ADP
taxlaw-6404	405	13	the	the	DET
taxlaw-6404	405	14	first	first	ADJ
taxlaw-6404	405	15	year	year	NOUN
taxlaw-6404	405	16	than	than	ADP
taxlaw-6404	405	17	those	those	PRON
taxlaw-6404	405	18	placed	place	VERB
taxlaw-6404	405	19	in	in	ADP
taxlaw-6404	405	20	service	service	NOUN
taxlaw-6404	405	21	later	later	ADV
taxlaw-6404	405	22	.	.	PUNCT
taxlaw-6404	406	1	i	i	PRON
taxlaw-6404	406	2	d.	d.	PROPN
taxlaw-6404	406	3	public	public	PROPN
taxlaw-6404	406	4	service	service	NOUN
taxlaw-6404	406	5	commissions	commission	NOUN
taxlaw-6404	406	6	may	may	AUX
taxlaw-6404	406	7	modify	modify	VERB
taxlaw-6404	406	8	the	the	DET
taxlaw-6404	406	9	financial	financial	ADJ
taxlaw-6404	406	10	depreciation	depreciation	NOUN
taxlaw-6404	406	11	rates	rate	NOUN
taxlaw-6404	406	12	for	for	ADP
taxlaw-6404	406	13	utilities	utility	NOUN
taxlaw-6404	406	14	during	during	ADP
taxlaw-6404	406	15	a	a	DET
taxlaw-6404	406	16	general	general	ADJ
taxlaw-6404	406	17	rate	rate	NOUN
taxlaw-6404	406	18	case	case	NOUN
taxlaw-6404	406	19	proceeding	proceeding	NOUN
taxlaw-6404	406	20	.	.	PUNCT
taxlaw-6404	407	1	i	i	PRON
taxlaw-6404	407	2	d.	d.	PROPN
taxlaw-6404	407	3	95	95	NUM
taxlaw-6404	408	1	i	i	PRON
taxlaw-6404	408	2	d.	d.	PROPN
taxlaw-6404	408	3	at	at	ADP
taxlaw-6404	408	4	9	9	NUM
taxlaw-6404	408	5	.	.	NUM
taxlaw-6404	408	6	96	96	NUM
taxlaw-6404	409	1	i	i	PRON
taxlaw-6404	409	2	d.	d.	PROPN
taxlaw-6404	409	3	at	at	ADP
taxlaw-6404	409	4	15	15	NUM
taxlaw-6404	409	5	-	-	SYM
taxlaw-6404	409	6	16	16	NUM
taxlaw-6404	409	7	,	,	PUNCT
taxlaw-6404	409	8	148	148	NUM
taxlaw-6404	409	9	-	-	SYM
taxlaw-6404	409	10	49	49	NUM
taxlaw-6404	409	11	.	.	PUNCT
taxlaw-6404	410	1	97	97	NUM
taxlaw-6404	411	1	i	i	PRON
taxlaw-6404	411	2	d.	d.	PROPN
taxlaw-6404	411	3	98	98	NUM
taxlaw-6404	412	1	i	i	PRON
taxlaw-6404	412	2	d.	d.	PROPN
taxlaw-6404	412	3	at	at	ADP
taxlaw-6404	412	4	14	14	NUM
taxlaw-6404	412	5	.	.	PUNCT
taxlaw-6404	413	1	99	99	NUM
taxlaw-6404	414	1	i	i	PRON
taxlaw-6404	414	2	d.	d.	PROPN
taxlaw-6404	414	3	at	at	ADP
taxlaw-6404	414	4	15	15	NUM
taxlaw-6404	414	5	(	(	PUNCT
taxlaw-6404	414	6	“	"	PUNCT
taxlaw-6404	414	7	the	the	DET
taxlaw-6404	414	8	terms	term	NOUN
taxlaw-6404	414	9	‘	'	PUNCT
taxlaw-6404	414	10	accumulated	accumulate	VERB
taxlaw-6404	414	11	provision	provision	NOUN
taxlaw-6404	414	12	for	for	ADP
taxlaw-6404	414	13	depreciation	depreciation	NOUN
taxlaw-6404	414	14	,	,	PUNCT
taxlaw-6404	414	15	’	'	PUNCT
taxlaw-6404	414	16	‘	'	PUNCT
taxlaw-6404	414	17	accumulated	accumulate	VERB
taxlaw-6404	414	18	depreciation	depreciation	NOUN
taxlaw-6404	414	19	,	,	PUNCT
taxlaw-6404	414	20	’	'	PUNCT
taxlaw-6404	414	21	‘	'	PUNCT
taxlaw-6404	414	22	accumulated	accumulate	VERB
taxlaw-6404	414	23	depreciation	depreciation	NOUN
taxlaw-6404	414	24	reserve	reserve	NOUN
taxlaw-6404	414	25	,	,	PUNCT
taxlaw-6404	414	26	’	'	PUNCT
taxlaw-6404	414	27	‘	'	PUNCT
taxlaw-6404	414	28	depreciation	depreciation	NOUN
taxlaw-6404	414	29	reserve	reserve	NOUN
taxlaw-6404	414	30	,	,	PUNCT
taxlaw-6404	414	31	’	'	PUNCT
taxlaw-6404	414	32	or	or	CCONJ
taxlaw-6404	414	33	simply	simply	ADV
taxlaw-6404	414	34	the	the	DET
taxlaw-6404	414	35	word	word	NOUN
taxlaw-6404	414	36	‘	'	PUNCT
taxlaw-6404	414	37	reserve	reserve	NOUN
taxlaw-6404	414	38	’	'	PUNCT
taxlaw-6404	414	39	are	be	AUX
taxlaw-6404	414	40	all	all	PRON
taxlaw-6404	414	41	used	use	VERB
taxlaw-6404	414	42	interchangeably	interchangeably	ADV
taxlaw-6404	414	43	to	to	PART
taxlaw-6404	414	44	denote	denote	VERB
taxlaw-6404	414	45	the	the	DET
taxlaw-6404	414	46	accounts	account	NOUN
taxlaw-6404	414	47	designated	designate	VERB
taxlaw-6404	414	48	in	in	ADP
taxlaw-6404	414	49	the	the	DET
taxlaw-6404	414	50	ferc	ferc	PROPN
taxlaw-6404	414	51	uniform	uniform	PROPN
taxlaw-6404	414	52	systems	system	NOUN
taxlaw-6404	414	53	of	of	ADP
taxlaw-6404	414	54	accounts	account	NOUN
taxlaw-6404	414	55	for	for	ADP
taxlaw-6404	414	56	electric	electric	ADJ
taxlaw-6404	414	57	and	and	CCONJ
taxlaw-6404	414	58	gas	gas	NOUN
taxlaw-6404	414	59	utilities	utility	NOUN
taxlaw-6404	414	60	as	as	ADP
taxlaw-6404	414	61	the	the	DET
taxlaw-6404	414	62	‘	'	PUNCT
taxlaw-6404	414	63	accumulated	accumulate	VERB
taxlaw-6404	414	64	provision	provision	NOUN
taxlaw-6404	414	65	for	for	ADP
taxlaw-6404	414	66	depreciation	depreciation	NOUN
taxlaw-6404	414	67	of	of	ADP
taxlaw-6404	414	68	plant	plant	NOUN
taxlaw-6404	414	69	in	in	ADP
taxlaw-6404	414	70	service	service	NOUN
taxlaw-6404	414	71	.	.	PUNCT
taxlaw-6404	414	72	”	"	PUNCT
taxlaw-6404	414	73	)	)	PUNCT
taxlaw-6404	414	74	.	.	PUNCT
taxlaw-6404	415	1	100	100	NUM
taxlaw-6404	416	1	i	i	PRON
taxlaw-6404	416	2	d.	d.	PROPN
taxlaw-6404	416	3	at	at	ADP
taxlaw-6404	416	4	16	16	NUM
taxlaw-6404	416	5	.	.	PUNCT
taxlaw-6404	417	1	the	the	DET
taxlaw-6404	417	2	cost	cost	NOUN
taxlaw-6404	417	3	of	of	ADP
taxlaw-6404	417	4	the	the	DET
taxlaw-6404	417	5	plant	plant	NOUN
taxlaw-6404	417	6	less	less	ADJ
taxlaw-6404	417	7	the	the	DET
taxlaw-6404	417	8	accumulated	accumulate	VERB
taxlaw-6404	417	9	depreciation	depreciation	NOUN
taxlaw-6404	417	10	,	,	PUNCT
taxlaw-6404	417	11	or	or	CCONJ
taxlaw-6404	417	12	“	"	PUNCT
taxlaw-6404	417	13	net	net	ADJ
taxlaw-6404	417	14	plant	plant	NOUN
taxlaw-6404	417	15	,	,	PUNCT
taxlaw-6404	417	16	”	"	PUNCT
taxlaw-6404	417	17	is	be	AUX
taxlaw-6404	417	18	the	the	DET
taxlaw-6404	417	19	main	main	ADJ
taxlaw-6404	417	20	component	component	NOUN
taxlaw-6404	417	21	in	in	ADP
taxlaw-6404	417	22	setting	set	VERB
taxlaw-6404	417	23	utility	utility	NOUN
taxlaw-6404	417	24	rates	rate	NOUN
taxlaw-6404	417	25	.	.	PUNCT
taxlaw-6404	418	1	i	i	PRON
taxlaw-6404	418	2	d.	d.	PROPN
taxlaw-6404	418	3	101	101	NUM
taxlaw-6404	418	4	all	all	PRON
taxlaw-6404	418	5	of	of	ADP
taxlaw-6404	418	6	these	these	DET
taxlaw-6404	418	7	reforms	reform	NOUN
taxlaw-6404	418	8	have	have	AUX
taxlaw-6404	418	9	added	add	VERB
taxlaw-6404	418	10	to	to	ADP
taxlaw-6404	418	11	the	the	DET
taxlaw-6404	418	12	complexity	complexity	NOUN
taxlaw-6404	418	13	of	of	ADP
taxlaw-6404	418	14	the	the	DET
taxlaw-6404	418	15	tax	tax	NOUN
taxlaw-6404	418	16	system	system	NOUN
taxlaw-6404	418	17	and	and	CCONJ
taxlaw-6404	418	18	increased	increase	VERB
taxlaw-6404	418	19	the	the	DET
taxlaw-6404	418	20	costs	cost	NOUN
taxlaw-6404	418	21	of	of	ADP
taxlaw-6404	418	22	compliance	compliance	NOUN
taxlaw-6404	418	23	.	.	PUNCT
taxlaw-6404	419	1	102	102	NUM
taxlaw-6404	419	2	see	see	NOUN
taxlaw-6404	419	3	i.r.c	i.r.c	NOUN
taxlaw-6404	419	4	.	.	PUNCT
taxlaw-6404	420	1	§	§	PROPN
taxlaw-6404	420	2	168(k	168(k	PROPN
taxlaw-6404	420	3	)	)	PUNCT
taxlaw-6404	420	4	.	.	PUNCT
taxlaw-6404	421	1	103	103	NUM
taxlaw-6404	421	2	see	see	NOUN
taxlaw-6404	421	3	i.r.c	i.r.c	NOUN
taxlaw-6404	421	4	.	.	PUNCT
taxlaw-6404	422	1	§	§	PROPN
taxlaw-6404	422	2	168(k	168(k	PROPN
taxlaw-6404	422	3	)	)	PUNCT
taxlaw-6404	422	4	.	.	PUNCT
taxlaw-6404	423	1	104	104	NUM
taxlaw-6404	423	2	see	see	VERB
taxlaw-6404	423	3	i.r.c	i.r.c	NOUN
taxlaw-6404	423	4	.	.	PUNCT
taxlaw-6404	424	1	§	§	PROPN
taxlaw-6404	424	2	§	§	PROPN
taxlaw-6404	424	3	168(k	168(k	PROPN
taxlaw-6404	424	4	)	)	PUNCT
taxlaw-6404	424	5	,	,	PUNCT
taxlaw-6404	424	6	179	179	NUM
taxlaw-6404	424	7	.	.	PUNCT
taxlaw-6404	425	1	columbia	columbia	PROPN
taxlaw-6404	425	2	journal	journal	PROPN
taxlaw-6404	425	3	of	of	ADP
taxlaw-6404	425	4	tax	tax	NOUN
taxlaw-6404	425	5	law	law	NOUN
taxlaw-6404	426	1	[	[	X
taxlaw-6404	426	2	vol	vol	NOUN
taxlaw-6404	426	3	.	.	PUNCT
taxlaw-6404	427	1	11:1	11:1	NUM
taxlaw-6404	427	2	16	16	NUM
taxlaw-6404	427	3	a.	a.	NOUN
taxlaw-6404	427	4	section	section	NOUN
taxlaw-6404	427	5	167	167	NUM
taxlaw-6404	427	6	:	:	PUNCT
taxlaw-6404	427	7	useful	useful	ADJ
taxlaw-6404	427	8	life	life	NOUN
taxlaw-6404	427	9	and	and	CCONJ
taxlaw-6404	427	10	salvage	salvage	NOUN
taxlaw-6404	427	11	value	value	NOUN
taxlaw-6404	427	12	as	as	ADP
taxlaw-6404	427	13	with	with	ADP
taxlaw-6404	427	14	financial	financial	ADJ
taxlaw-6404	427	15	depreciation	depreciation	NOUN
taxlaw-6404	427	16	,	,	PUNCT
taxlaw-6404	427	17	the	the	DET
taxlaw-6404	427	18	u.s	u.s	PROPN
taxlaw-6404	427	19	.	.	PROPN
taxlaw-6404	427	20	income	income	NOUN
taxlaw-6404	427	21	tax	tax	NOUN
taxlaw-6404	427	22	system	system	NOUN
taxlaw-6404	427	23	has	have	AUX
taxlaw-6404	427	24	historically	historically	ADV
taxlaw-6404	427	25	allowed	allow	VERB
taxlaw-6404	427	26	businesses	business	NOUN
taxlaw-6404	427	27	to	to	PART
taxlaw-6404	427	28	deduct	deduct	VERB
taxlaw-6404	427	29	only	only	ADV
taxlaw-6404	427	30	a	a	DET
taxlaw-6404	427	31	portion	portion	NOUN
taxlaw-6404	427	32	of	of	ADP
taxlaw-6404	427	33	the	the	DET
taxlaw-6404	427	34	cost	cost	NOUN
taxlaw-6404	427	35	of	of	ADP
taxlaw-6404	427	36	capitalized	capitalize	VERB
taxlaw-6404	427	37	business	business	NOUN
taxlaw-6404	427	38	assets	asset	NOUN
taxlaw-6404	427	39	each	each	DET
taxlaw-6404	427	40	year.105	year.105	PROPN
taxlaw-6404	427	41	when	when	SCONJ
taxlaw-6404	427	42	the	the	DET
taxlaw-6404	427	43	tax	tax	NOUN
taxlaw-6404	427	44	system	system	NOUN
taxlaw-6404	427	45	was	be	AUX
taxlaw-6404	427	46	first	first	ADV
taxlaw-6404	427	47	designed	design	VERB
taxlaw-6404	427	48	,	,	PUNCT
taxlaw-6404	427	49	depreciation	depreciation	NOUN
taxlaw-6404	427	50	deductions	deduction	NOUN
taxlaw-6404	427	51	,	,	PUNCT
taxlaw-6404	427	52	or	or	CCONJ
taxlaw-6404	427	53	“	"	PUNCT
taxlaw-6404	427	54	allowances	allowance	NOUN
taxlaw-6404	427	55	”	"	PUNCT
taxlaw-6404	427	56	for	for	ADP
taxlaw-6404	427	57	property	property	NOUN
taxlaw-6404	427	58	used	use	VERB
taxlaw-6404	427	59	in	in	ADP
taxlaw-6404	427	60	a	a	DET
taxlaw-6404	427	61	trade	trade	NOUN
taxlaw-6404	427	62	or	or	CCONJ
taxlaw-6404	427	63	business	business	NOUN
taxlaw-6404	427	64	,	,	PUNCT
taxlaw-6404	427	65	generally	generally	ADV
taxlaw-6404	427	66	tracked	track	VERB
taxlaw-6404	427	67	the	the	DET
taxlaw-6404	427	68	gradual	gradual	ADJ
taxlaw-6404	427	69	decline	decline	NOUN
taxlaw-6404	427	70	in	in	ADP
taxlaw-6404	427	71	the	the	DET
taxlaw-6404	427	72	value	value	NOUN
taxlaw-6404	427	73	of	of	ADP
taxlaw-6404	427	74	the	the	DET
taxlaw-6404	427	75	property	property	NOUN
taxlaw-6404	427	76	from	from	ADP
taxlaw-6404	427	77	wear	wear	NOUN
taxlaw-6404	427	78	and	and	CCONJ
taxlaw-6404	427	79	tear	tear	NOUN
taxlaw-6404	427	80	that	that	PRON
taxlaw-6404	427	81	occurred	occur	VERB
taxlaw-6404	427	82	as	as	SCONJ
taxlaw-6404	427	83	those	those	DET
taxlaw-6404	427	84	assets	asset	NOUN
taxlaw-6404	427	85	were	be	AUX
taxlaw-6404	427	86	used	use	VERB
taxlaw-6404	427	87	to	to	PART
taxlaw-6404	427	88	generate	generate	VERB
taxlaw-6404	427	89	income.106	income.106	PROPN
taxlaw-6404	427	90	initially	initially	ADV
taxlaw-6404	427	91	,	,	PUNCT
taxlaw-6404	427	92	the	the	DET
taxlaw-6404	427	93	tax	tax	NOUN
taxlaw-6404	427	94	rules	rule	NOUN
taxlaw-6404	427	95	matched	match	VERB
taxlaw-6404	427	96	the	the	DET
taxlaw-6404	427	97	rules	rule	NOUN
taxlaw-6404	427	98	for	for	ADP
taxlaw-6404	427	99	financial	financial	ADJ
taxlaw-6404	427	100	depreciation	depreciation	NOUN
taxlaw-6404	427	101	,	,	PUNCT
taxlaw-6404	427	102	permitting	permit	VERB
taxlaw-6404	427	103	a	a	DET
taxlaw-6404	427	104	firm	firm	NOUN
taxlaw-6404	427	105	to	to	PART
taxlaw-6404	427	106	recover	recover	VERB
taxlaw-6404	427	107	its	its	PRON
taxlaw-6404	427	108	investment	investment	NOUN
taxlaw-6404	427	109	in	in	ADP
taxlaw-6404	427	110	property	property	NOUN
taxlaw-6404	427	111	,	,	PUNCT
taxlaw-6404	427	112	plant	plant	NOUN
taxlaw-6404	427	113	and	and	CCONJ
taxlaw-6404	427	114	equipment	equipment	NOUN
taxlaw-6404	427	115	less	less	ADJ
taxlaw-6404	427	116	any	any	DET
taxlaw-6404	427	117	salvage	salvage	NOUN
taxlaw-6404	427	118	value107	value107	ADP
taxlaw-6404	427	119	the	the	DET
taxlaw-6404	427	120	property	property	NOUN
taxlaw-6404	427	121	was	be	AUX
taxlaw-6404	427	122	likely	likely	ADJ
taxlaw-6404	427	123	to	to	PART
taxlaw-6404	427	124	have	have	VERB
taxlaw-6404	427	125	on	on	ADP
taxlaw-6404	427	126	sale	sale	NOUN
taxlaw-6404	427	127	at	at	ADP
taxlaw-6404	427	128	the	the	DET
taxlaw-6404	427	129	end	end	NOUN
taxlaw-6404	427	130	of	of	ADP
taxlaw-6404	427	131	the	the	DET
taxlaw-6404	427	132	service	service	NOUN
taxlaw-6404	427	133	life	life	NOUN
taxlaw-6404	427	134	or	or	CCONJ
taxlaw-6404	427	135	“	"	PUNCT
taxlaw-6404	427	136	useful	useful	ADJ
taxlaw-6404	427	137	life	life	NOUN
taxlaw-6404	427	138	,	,	PUNCT
taxlaw-6404	427	139	”	"	PUNCT
taxlaw-6404	427	140	108	108	NUM
taxlaw-6404	427	141	a	a	DET
taxlaw-6404	427	142	difference	difference	NOUN
taxlaw-6404	427	143	known	know	VERB
taxlaw-6404	427	144	as	as	ADP
taxlaw-6404	427	145	the	the	DET
taxlaw-6404	427	146	“	"	PUNCT
taxlaw-6404	427	147	depreciable	depreciable	ADJ
taxlaw-6404	427	148	basis	basis	NOUN
taxlaw-6404	427	149	.	.	PUNCT
taxlaw-6404	427	150	”	"	PUNCT
taxlaw-6404	428	1	after	after	SCONJ
taxlaw-6404	428	2	the	the	DET
taxlaw-6404	428	3	business	business	NOUN
taxlaw-6404	428	4	began	begin	VERB
taxlaw-6404	428	5	to	to	PART
taxlaw-6404	428	6	use	use	VERB
taxlaw-6404	428	7	the	the	DET
taxlaw-6404	428	8	property	property	NOUN
taxlaw-6404	428	9	or	or	CCONJ
taxlaw-6404	428	10	the	the	DET
taxlaw-6404	428	11	asset	asset	NOUN
taxlaw-6404	428	12	was	be	AUX
taxlaw-6404	428	13	“	"	PUNCT
taxlaw-6404	428	14	placed	place	VERB
taxlaw-6404	428	15	in	in	ADP
taxlaw-6404	428	16	service	service	NOUN
taxlaw-6404	428	17	,	,	PUNCT
taxlaw-6404	428	18	”	"	PUNCT
taxlaw-6404	428	19	the	the	DET
taxlaw-6404	428	20	firm	firm	NOUN
taxlaw-6404	428	21	could	could	AUX
taxlaw-6404	428	22	begin	begin	VERB
taxlaw-6404	428	23	taking	take	VERB
taxlaw-6404	428	24	depreciation	depreciation	NOUN
taxlaw-6404	428	25	deductions	deduction	NOUN
taxlaw-6404	428	26	until	until	SCONJ
taxlaw-6404	428	27	the	the	DET
taxlaw-6404	428	28	business	business	NOUN
taxlaw-6404	428	29	retired	retire	VERB
taxlaw-6404	428	30	the	the	DET
taxlaw-6404	428	31	asset.109	asset.109	NUM
taxlaw-6404	428	32	under	under	ADP
taxlaw-6404	428	33	the	the	DET
taxlaw-6404	428	34	“	"	PUNCT
taxlaw-6404	428	35	straight	straight	ADJ
taxlaw-6404	428	36	-	-	PUNCT
taxlaw-6404	428	37	line	line	NOUN
taxlaw-6404	428	38	method	method	NOUN
taxlaw-6404	428	39	”	"	PUNCT
taxlaw-6404	428	40	of	of	ADP
taxlaw-6404	428	41	depreciation	depreciation	NOUN
taxlaw-6404	428	42	,	,	PUNCT
taxlaw-6404	428	43	the	the	DET
taxlaw-6404	428	44	business	business	NOUN
taxlaw-6404	428	45	could	could	AUX
taxlaw-6404	428	46	deduct	deduct	VERB
taxlaw-6404	428	47	an	an	DET
taxlaw-6404	428	48	equal	equal	ADJ
taxlaw-6404	428	49	portion	portion	NOUN
taxlaw-6404	428	50	of	of	ADP
taxlaw-6404	428	51	the	the	DET
taxlaw-6404	428	52	depreciable	depreciable	ADJ
taxlaw-6404	428	53	basis	basis	NOUN
taxlaw-6404	428	54	each	each	DET
taxlaw-6404	428	55	year.110	year.110	PROPN
taxlaw-6404	428	56	while	while	SCONJ
taxlaw-6404	428	57	at	at	ADP
taxlaw-6404	428	58	first	first	ADJ
taxlaw-6404	428	59	taxpayers	taxpayer	NOUN
taxlaw-6404	428	60	had	have	VERB
taxlaw-6404	428	61	broad	broad	ADJ
taxlaw-6404	428	62	discretion	discretion	NOUN
taxlaw-6404	428	63	in	in	ADP
taxlaw-6404	428	64	selecting	select	VERB
taxlaw-6404	428	65	the	the	DET
taxlaw-6404	428	66	useful	useful	ADJ
taxlaw-6404	428	67	life	life	NOUN
taxlaw-6404	428	68	of	of	ADP
taxlaw-6404	428	69	the	the	DET
taxlaw-6404	428	70	asset	asset	NOUN
taxlaw-6404	428	71	,	,	PUNCT
taxlaw-6404	428	72	in	in	ADP
taxlaw-6404	428	73	1962	1962	NUM
taxlaw-6404	428	74	congress	congress	PROPN
taxlaw-6404	428	75	and	and	CCONJ
taxlaw-6404	428	76	the	the	DET
taxlaw-6404	428	77	department	department	NOUN
taxlaw-6404	428	78	of	of	ADP
taxlaw-6404	428	79	treasury	treasury	PROPN
taxlaw-6404	428	80	standardized	standardize	VERB
taxlaw-6404	428	81	the	the	DET
taxlaw-6404	428	82	recovery	recovery	NOUN
taxlaw-6404	428	83	periods	period	NOUN
taxlaw-6404	428	84	for	for	ADP
taxlaw-6404	428	85	groups	group	NOUN
taxlaw-6404	428	86	of	of	ADP
taxlaw-6404	428	87	assets.111	assets.111	PROPN
taxlaw-6404	428	88	in	in	ADP
taxlaw-6404	428	89	general	general	ADJ
taxlaw-6404	428	90	,	,	PUNCT
taxlaw-6404	428	91	congress	congress	PROPN
taxlaw-6404	428	92	designed	design	VERB
taxlaw-6404	428	93	the	the	DET
taxlaw-6404	428	94	tax	tax	NOUN
taxlaw-6404	428	95	rules	rule	NOUN
taxlaw-6404	428	96	to	to	PART
taxlaw-6404	428	97	match	match	VERB
taxlaw-6404	428	98	depreciation	depreciation	NOUN
taxlaw-6404	428	99	deductions	deduction	NOUN
taxlaw-6404	428	100	with	with	ADP
taxlaw-6404	428	101	the	the	DET
taxlaw-6404	428	102	income	income	NOUN
taxlaw-6404	428	103	generated	generate	VERB
taxlaw-6404	428	104	from	from	ADP
taxlaw-6404	428	105	using	use	VERB
taxlaw-6404	428	106	that	that	DET
taxlaw-6404	428	107	asset	asset	NOUN
taxlaw-6404	428	108	.	.	PUNCT
taxlaw-6404	429	1	105	105	NUM
taxlaw-6404	429	2	see	see	VERB
taxlaw-6404	429	3	internal	internal	ADJ
taxlaw-6404	429	4	revenue	revenue	NOUN
taxlaw-6404	429	5	service	service	NOUN
taxlaw-6404	429	6	,	,	PUNCT
taxlaw-6404	429	7	how	how	SCONJ
taxlaw-6404	429	8	to	to	PART
taxlaw-6404	429	9	depreciate	depreciate	VERB
taxlaw-6404	429	10	property	property	NOUN
taxlaw-6404	429	11	,	,	PUNCT
taxlaw-6404	429	12	pub	pub	NOUN
taxlaw-6404	429	13	.	.	PUNCT
taxlaw-6404	430	1	946	946	NUM
taxlaw-6404	430	2	(	(	PUNCT
taxlaw-6404	430	3	2018	2018	NUM
taxlaw-6404	430	4	)	)	PUNCT
taxlaw-6404	430	5	,	,	PUNCT
taxlaw-6404	431	1	https://www.irs.gov/pub/irspdf/p946.pdf	https://www.irs.gov/pub/irspdf/p946.pdf	ADJ
taxlaw-6404	431	2	[	[	X
taxlaw-6404	431	3	https://perma.cc/s8dg-lanh	https://perma.cc/s8dg-lanh	X
taxlaw-6404	431	4	]	]	X
taxlaw-6404	431	5	(	(	PUNCT
taxlaw-6404	431	6	“	"	PUNCT
taxlaw-6404	431	7	depreciation	depreciation	NOUN
taxlaw-6404	431	8	is	be	AUX
taxlaw-6404	431	9	an	an	DET
taxlaw-6404	431	10	annual	annual	ADJ
taxlaw-6404	431	11	income	income	NOUN
taxlaw-6404	431	12	tax	tax	NOUN
taxlaw-6404	431	13	deduction	deduction	NOUN
taxlaw-6404	431	14	that	that	PRON
taxlaw-6404	431	15	allows	allow	VERB
taxlaw-6404	431	16	you	you	PRON
taxlaw-6404	431	17	to	to	PART
taxlaw-6404	431	18	recover	recover	VERB
taxlaw-6404	431	19	the	the	DET
taxlaw-6404	431	20	cost	cost	NOUN
taxlaw-6404	431	21	or	or	CCONJ
taxlaw-6404	431	22	other	other	ADJ
taxlaw-6404	431	23	basis	basis	NOUN
taxlaw-6404	431	24	of	of	ADP
taxlaw-6404	431	25	certain	certain	ADJ
taxlaw-6404	431	26	property	property	NOUN
taxlaw-6404	431	27	over	over	ADP
taxlaw-6404	431	28	the	the	DET
taxlaw-6404	431	29	time	time	NOUN
taxlaw-6404	431	30	you	you	PRON
taxlaw-6404	431	31	use	use	VERB
taxlaw-6404	431	32	the	the	DET
taxlaw-6404	431	33	property	property	NOUN
taxlaw-6404	431	34	.	.	PUNCT
taxlaw-6404	431	35	”	"	PUNCT
taxlaw-6404	431	36	)	)	PUNCT
taxlaw-6404	431	37	.	.	PUNCT
taxlaw-6404	432	1	106	106	NUM
taxlaw-6404	432	2	section	section	NOUN
taxlaw-6404	432	3	167(a	167(a	NUM
taxlaw-6404	432	4	)	)	PUNCT
taxlaw-6404	432	5	provides	provide	VERB
taxlaw-6404	432	6	that	that	SCONJ
taxlaw-6404	432	7	“	"	PUNCT
taxlaw-6404	432	8	there	there	PRON
taxlaw-6404	432	9	shall	shall	AUX
taxlaw-6404	432	10	be	be	AUX
taxlaw-6404	432	11	allowed	allow	VERB
taxlaw-6404	432	12	as	as	ADP
taxlaw-6404	432	13	a	a	DET
taxlaw-6404	432	14	depreciation	depreciation	NOUN
taxlaw-6404	432	15	deduction	deduction	NOUN
taxlaw-6404	432	16	a	a	DET
taxlaw-6404	432	17	reasonable	reasonable	ADJ
taxlaw-6404	432	18	allowance	allowance	NOUN
taxlaw-6404	432	19	for	for	ADP
taxlaw-6404	432	20	the	the	DET
taxlaw-6404	432	21	exhaustion	exhaustion	NOUN
taxlaw-6404	432	22	,	,	PUNCT
taxlaw-6404	432	23	wear	wear	VERB
taxlaw-6404	432	24	and	and	CCONJ
taxlaw-6404	432	25	tear	tear	NOUN
taxlaw-6404	432	26	(	(	PUNCT
taxlaw-6404	432	27	including	include	VERB
taxlaw-6404	432	28	a	a	DET
taxlaw-6404	432	29	reasonable	reasonable	ADJ
taxlaw-6404	432	30	allowance	allowance	NOUN
taxlaw-6404	432	31	for	for	ADP
taxlaw-6404	432	32	obsolescence	obsolescence	NOUN
taxlaw-6404	432	33	)	)	PUNCT
taxlaw-6404	432	34	—	—	PUNCT
taxlaw-6404	433	1	(	(	PUNCT
taxlaw-6404	433	2	1	1	X
taxlaw-6404	433	3	)	)	PUNCT
taxlaw-6404	433	4	of	of	ADP
taxlaw-6404	433	5	property	property	NOUN
taxlaw-6404	433	6	used	use	VERB
taxlaw-6404	433	7	in	in	ADP
taxlaw-6404	433	8	the	the	DET
taxlaw-6404	433	9	trade	trade	NOUN
taxlaw-6404	433	10	or	or	CCONJ
taxlaw-6404	433	11	business	business	NOUN
taxlaw-6404	433	12	,	,	PUNCT
taxlaw-6404	433	13	or	or	CCONJ
taxlaw-6404	433	14	(	(	PUNCT
taxlaw-6404	433	15	2	2	NUM
taxlaw-6404	433	16	)	)	PUNCT
taxlaw-6404	433	17	of	of	ADP
taxlaw-6404	433	18	property	property	NOUN
taxlaw-6404	433	19	held	hold	VERB
taxlaw-6404	433	20	for	for	ADP
taxlaw-6404	433	21	the	the	DET
taxlaw-6404	433	22	production	production	NOUN
taxlaw-6404	433	23	of	of	ADP
taxlaw-6404	433	24	income	income	NOUN
taxlaw-6404	433	25	.	.	PUNCT
taxlaw-6404	433	26	”	"	PUNCT
taxlaw-6404	433	27	i.r.c	i.r.c	NOUN
taxlaw-6404	433	28	.	.	PUNCT
taxlaw-6404	434	1	§	§	PROPN
taxlaw-6404	434	2	167(a	167(a	PROPN
taxlaw-6404	434	3	)	)	PUNCT
taxlaw-6404	434	4	neither	neither	CCONJ
taxlaw-6404	434	5	financial	financial	ADJ
taxlaw-6404	434	6	depreciation	depreciation	NOUN
taxlaw-6404	434	7	nor	nor	CCONJ
taxlaw-6404	434	8	tax	tax	NOUN
taxlaw-6404	434	9	depreciation	depreciation	NOUN
taxlaw-6404	434	10	match	match	NOUN
taxlaw-6404	434	11	economic	economic	ADJ
taxlaw-6404	434	12	depreciation	depreciation	NOUN
taxlaw-6404	434	13	perfectly	perfectly	ADV
taxlaw-6404	434	14	,	,	PUNCT
taxlaw-6404	434	15	however	however	ADV
taxlaw-6404	434	16	.	.	PUNCT
taxlaw-6404	435	1	107	107	NUM
taxlaw-6404	435	2	see	see	VERB
taxlaw-6404	435	3	treas	treas	PROPN
taxlaw-6404	435	4	.	.	PUNCT
taxlaw-6404	436	1	reg	reg	PROPN
taxlaw-6404	436	2	.	.	PUNCT
taxlaw-6404	437	1	§	§	PROPN
taxlaw-6404	437	2	1.167(b)-0	1.167(b)-0	NUM
taxlaw-6404	437	3	(	(	PUNCT
taxlaw-6404	437	4	2019	2019	NUM
taxlaw-6404	437	5	)	)	PUNCT
taxlaw-6404	437	6	.	.	PUNCT
taxlaw-6404	438	1	108	108	NUM
taxlaw-6404	438	2	see	see	VERB
taxlaw-6404	438	3	treas	treas	PROPN
taxlaw-6404	438	4	.	.	PUNCT
taxlaw-6404	439	1	reg	reg	PROPN
taxlaw-6404	439	2	.	.	PUNCT
taxlaw-6404	440	1	§	§	PROPN
taxlaw-6404	440	2	1.167(b)-0	1.167(b)-0	NUM
taxlaw-6404	440	3	(	(	PUNCT
taxlaw-6404	440	4	2019	2019	NUM
taxlaw-6404	440	5	)	)	PUNCT
taxlaw-6404	440	6	.	.	PUNCT
taxlaw-6404	441	1	109	109	NUM
taxlaw-6404	441	2	see	see	VERB
taxlaw-6404	441	3	treas	treas	PROPN
taxlaw-6404	441	4	.	.	PUNCT
taxlaw-6404	442	1	reg	reg	PROPN
taxlaw-6404	442	2	.	.	PUNCT
taxlaw-6404	443	1	§	§	PROPN
taxlaw-6404	443	2	1.167(a)-10(b	1.167(a)-10(b	NUM
taxlaw-6404	443	3	)	)	PUNCT
taxlaw-6404	443	4	(	(	PUNCT
taxlaw-6404	443	5	2019	2019	NUM
taxlaw-6404	443	6	)	)	PUNCT
taxlaw-6404	443	7	.	.	PUNCT
taxlaw-6404	444	1	110	110	NUM
taxlaw-6404	444	2	see	see	VERB
taxlaw-6404	444	3	i.r.c	i.r.c	NOUN
taxlaw-6404	444	4	.	.	PUNCT
taxlaw-6404	445	1	§	§	PROPN
taxlaw-6404	445	2	167	167	NUM
taxlaw-6404	445	3	;	;	PUNCT
taxlaw-6404	445	4	treas	trea	NOUN
taxlaw-6404	445	5	.	.	PUNCT
taxlaw-6404	446	1	reg	reg	PROPN
taxlaw-6404	446	2	.	.	PUNCT
taxlaw-6404	447	1	§	§	PROPN
taxlaw-6404	447	2	1.167(b)-1	1.167(b)-1	NUM
taxlaw-6404	447	3	.	.	PUNCT
taxlaw-6404	447	4	other	other	ADJ
taxlaw-6404	447	5	methods	method	NOUN
taxlaw-6404	447	6	,	,	PUNCT
taxlaw-6404	447	7	such	such	ADJ
taxlaw-6404	447	8	as	as	ADP
taxlaw-6404	447	9	the	the	DET
taxlaw-6404	447	10	declining	decline	VERB
taxlaw-6404	447	11	balance	balance	NOUN
taxlaw-6404	447	12	method	method	NOUN
taxlaw-6404	447	13	were	be	AUX
taxlaw-6404	447	14	also	also	ADV
taxlaw-6404	447	15	available	available	ADJ
taxlaw-6404	447	16	.	.	PUNCT
taxlaw-6404	448	1	see	see	VERB
taxlaw-6404	448	2	treas	treas	PROPN
taxlaw-6404	448	3	.	.	PUNCT
taxlaw-6404	449	1	reg	reg	PROPN
taxlaw-6404	449	2	.	.	PUNCT
taxlaw-6404	450	1	§	§	PROPN
taxlaw-6404	450	2	1.167(b)-2	1.167(b)-2	NUM
taxlaw-6404	450	3	.	.	PUNCT
taxlaw-6404	451	1	today	today	NOUN
taxlaw-6404	451	2	,	,	PUNCT
taxlaw-6404	451	3	property	property	NOUN
taxlaw-6404	451	4	not	not	PART
taxlaw-6404	451	5	otherwise	otherwise	ADV
taxlaw-6404	451	6	covered	cover	VERB
taxlaw-6404	451	7	under	under	ADP
taxlaw-6404	451	8	the	the	DET
taxlaw-6404	451	9	modified	modify	VERB
taxlaw-6404	451	10	accelerated	accelerate	VERB
taxlaw-6404	451	11	depreciation	depreciation	NOUN
taxlaw-6404	451	12	system	system	NOUN
taxlaw-6404	451	13	under	under	ADP
taxlaw-6404	451	14	§	§	PROPN
taxlaw-6404	451	15	168	168	NUM
taxlaw-6404	451	16	or	or	CCONJ
taxlaw-6404	451	17	under	under	ADP
taxlaw-6404	451	18	the	the	DET
taxlaw-6404	451	19	amortization	amortization	NOUN
taxlaw-6404	451	20	provisions	provision	NOUN
taxlaw-6404	451	21	of	of	ADP
taxlaw-6404	451	22	§	§	PROPN
taxlaw-6404	451	23	197	197	NUM
taxlaw-6404	451	24	continues	continue	VERB
taxlaw-6404	451	25	to	to	PART
taxlaw-6404	451	26	be	be	AUX
taxlaw-6404	451	27	governed	govern	VERB
taxlaw-6404	451	28	by	by	ADP
taxlaw-6404	451	29	the	the	DET
taxlaw-6404	451	30	depreciation	depreciation	NOUN
taxlaw-6404	451	31	rules	rule	NOUN
taxlaw-6404	451	32	under	under	ADP
taxlaw-6404	451	33	§	§	PROPN
taxlaw-6404	451	34	167	167	NUM
taxlaw-6404	451	35	.	.	NOUN
taxlaw-6404	451	36	111	111	NUM
taxlaw-6404	451	37	in	in	ADP
taxlaw-6404	451	38	1934	1934	NUM
taxlaw-6404	451	39	,	,	PUNCT
taxlaw-6404	451	40	the	the	DET
taxlaw-6404	451	41	department	department	NOUN
taxlaw-6404	451	42	of	of	ADP
taxlaw-6404	451	43	treasury	treasury	PROPN
taxlaw-6404	451	44	began	begin	VERB
taxlaw-6404	451	45	requiring	require	VERB
taxlaw-6404	451	46	taxpayers	taxpayer	NOUN
taxlaw-6404	451	47	to	to	PART
taxlaw-6404	451	48	demonstrate	demonstrate	VERB
taxlaw-6404	451	49	that	that	SCONJ
taxlaw-6404	451	50	their	their	PRON
taxlaw-6404	451	51	depreciation	depreciation	NOUN
taxlaw-6404	451	52	allowances	allowance	NOUN
taxlaw-6404	451	53	were	be	AUX
taxlaw-6404	451	54	based	base	VERB
taxlaw-6404	451	55	on	on	ADP
taxlaw-6404	451	56	useful	useful	ADJ
taxlaw-6404	451	57	life	life	NOUN
taxlaw-6404	451	58	periods	period	VERB
taxlaw-6404	451	59	appropriate	appropriate	ADJ
taxlaw-6404	451	60	for	for	SCONJ
taxlaw-6404	451	61	the	the	DET
taxlaw-6404	451	62	assets	asset	NOUN
taxlaw-6404	451	63	being	be	AUX
taxlaw-6404	451	64	depreciated	depreciate	VERB
taxlaw-6404	451	65	.	.	PUNCT
taxlaw-6404	452	1	the	the	DET
taxlaw-6404	452	2	1962	1962	NUM
taxlaw-6404	452	3	revenue	revenue	NOUN
taxlaw-6404	452	4	act	act	NOUN
taxlaw-6404	452	5	authorized	authorize	VERB
taxlaw-6404	452	6	the	the	DET
taxlaw-6404	452	7	department	department	PROPN
taxlaw-6404	452	8	of	of	ADP
taxlaw-6404	452	9	treasury	treasury	PROPN
taxlaw-6404	452	10	to	to	PART
taxlaw-6404	452	11	develop	develop	VERB
taxlaw-6404	452	12	special	special	ADJ
taxlaw-6404	452	13	guidelines	guideline	NOUN
taxlaw-6404	452	14	for	for	ADP
taxlaw-6404	452	15	examining	examine	VERB
taxlaw-6404	452	16	depreciation	depreciation	NOUN
taxlaw-6404	452	17	deductions	deduction	NOUN
taxlaw-6404	452	18	to	to	PART
taxlaw-6404	452	19	reduce	reduce	VERB
taxlaw-6404	452	20	taxpayer	taxpayer	NOUN
taxlaw-6404	452	21	–	–	PUNCT
taxlaw-6404	452	22	irs	irs	PROPN
taxlaw-6404	452	23	disagreements	disagreement	NOUN
taxlaw-6404	452	24	over	over	ADP
taxlaw-6404	452	25	recovery	recovery	NOUN
taxlaw-6404	452	26	periods	period	NOUN
taxlaw-6404	452	27	.	.	PUNCT
taxlaw-6404	453	1	the	the	DET
taxlaw-6404	453	2	depreciation	depreciation	NOUN
taxlaw-6404	453	3	rate	rate	NOUN
taxlaw-6404	453	4	table	table	NOUN
taxlaw-6404	453	5	was	be	AUX
taxlaw-6404	453	6	based	base	VERB
taxlaw-6404	453	7	on	on	ADP
taxlaw-6404	453	8	classes	class	NOUN
taxlaw-6404	453	9	of	of	ADP
taxlaw-6404	453	10	assets	asset	NOUN
taxlaw-6404	453	11	in	in	ADP
taxlaw-6404	453	12	industry	industry	NOUN
taxlaw-6404	453	13	.	.	PUNCT
taxlaw-6404	454	1	see	see	VERB
taxlaw-6404	454	2	staff	staff	NOUN
taxlaw-6404	454	3	of	of	ADP
taxlaw-6404	454	4	joint	joint	ADJ
taxlaw-6404	454	5	comm	comm	NOUN
taxlaw-6404	454	6	.	.	PUNCT
taxlaw-6404	455	1	on	on	ADP
taxlaw-6404	455	2	tax’n	tax’n	NUM
taxlaw-6404	455	3	,	,	PUNCT
taxlaw-6404	455	4	jcx-54	jcx-54	PROPN
taxlaw-6404	455	5	-	-	PUNCT
taxlaw-6404	455	6	01	01	NUM
taxlaw-6404	455	7	,	,	PUNCT
taxlaw-6404	455	8	supra	supra	PROPN
taxlaw-6404	455	9	note	note	PROPN
taxlaw-6404	455	10	56	56	NUM
taxlaw-6404	455	11	,	,	PUNCT
taxlaw-6404	455	12	at	at	ADP
taxlaw-6404	455	13	18	18	NUM
taxlaw-6404	455	14	.	.	PUNCT
taxlaw-6404	456	1	the	the	DET
taxlaw-6404	456	2	1971	1971	NUM
taxlaw-6404	456	3	revenue	revenue	NOUN
taxlaw-6404	456	4	act	act	NOUN
taxlaw-6404	456	5	authorized	authorize	VERB
taxlaw-6404	456	6	the	the	DET
taxlaw-6404	456	7	department	department	PROPN
taxlaw-6404	456	8	of	of	ADP
taxlaw-6404	456	9	treasury	treasury	PROPN
taxlaw-6404	456	10	to	to	PART
taxlaw-6404	456	11	develop	develop	VERB
taxlaw-6404	456	12	the	the	DET
taxlaw-6404	456	13	class	class	NOUN
taxlaw-6404	456	14	life	life	NOUN
taxlaw-6404	456	15	asset	asset	NOUN
taxlaw-6404	456	16	depreciation	depreciation	NOUN
taxlaw-6404	456	17	range	range	NOUN
taxlaw-6404	456	18	system	system	NOUN
taxlaw-6404	456	19	(	(	PUNCT
taxlaw-6404	456	20	adr	adr	PROPN
taxlaw-6404	456	21	)	)	PUNCT
taxlaw-6404	456	22	for	for	ADP
taxlaw-6404	456	23	machinery	machinery	NOUN
taxlaw-6404	456	24	and	and	CCONJ
taxlaw-6404	456	25	equipment	equipment	NOUN
taxlaw-6404	456	26	.	.	PUNCT
taxlaw-6404	457	1	class	class	NOUN
taxlaw-6404	457	2	lives	life	NOUN
taxlaw-6404	457	3	were	be	AUX
taxlaw-6404	457	4	based	base	VERB
taxlaw-6404	457	5	on	on	ADP
taxlaw-6404	457	6	broad	broad	ADJ
taxlaw-6404	457	7	classes	class	NOUN
taxlaw-6404	457	8	of	of	ADP
taxlaw-6404	457	9	assets	asset	NOUN
taxlaw-6404	457	10	with	with	ADP
taxlaw-6404	457	11	a	a	DET
taxlaw-6404	457	12	range	range	NOUN
taxlaw-6404	457	13	of	of	ADP
taxlaw-6404	457	14	applicable	applicable	ADJ
taxlaw-6404	457	15	periods	period	NOUN
taxlaw-6404	457	16	for	for	ADP
taxlaw-6404	457	17	depreciation	depreciation	NOUN
taxlaw-6404	457	18	.	.	PUNCT
taxlaw-6404	458	1	treasury	treasury	PROPN
taxlaw-6404	458	2	later	later	ADV
taxlaw-6404	458	3	expanded	expand	VERB
taxlaw-6404	458	4	adr	adr	PROPN
taxlaw-6404	458	5	to	to	PART
taxlaw-6404	458	6	include	include	VERB
taxlaw-6404	458	7	buildings	building	NOUN
taxlaw-6404	458	8	and	and	CCONJ
taxlaw-6404	458	9	improvements	improvement	NOUN
taxlaw-6404	458	10	to	to	PART
taxlaw-6404	458	11	land	land	VERB
taxlaw-6404	458	12	.	.	PUNCT
taxlaw-6404	459	1	i	i	PRON
taxlaw-6404	459	2	d.	d.	PROPN
taxlaw-6404	459	3	adr	adr	PROPN
taxlaw-6404	459	4	shortened	shorten	VERB
taxlaw-6404	459	5	class	class	NOUN
taxlaw-6404	459	6	lives	life	NOUN
taxlaw-6404	459	7	by	by	ADP
taxlaw-6404	459	8	20	20	NUM
taxlaw-6404	459	9	%	%	NOUN
taxlaw-6404	459	10	.	.	PUNCT
taxlaw-6404	460	1	kiefer	kiefer	NOUN
taxlaw-6404	460	2	,	,	PUNCT
taxlaw-6404	460	3	supra	supra	PROPN
taxlaw-6404	460	4	note	note	PROPN
taxlaw-6404	460	5	36	36	NUM
taxlaw-6404	460	6	,	,	PUNCT
taxlaw-6404	460	7	at	at	ADP
taxlaw-6404	460	8	13	13	NUM
taxlaw-6404	460	9	.	.	NOUN
taxlaw-6404	460	10	2019	2019	NUM
taxlaw-6404	460	11	]	]	PUNCT
taxlaw-6404	460	12	stranded	strand	VERB
taxlaw-6404	460	13	assets	asset	NOUN
taxlaw-6404	460	14	and	and	CCONJ
taxlaw-6404	460	15	efficient	efficient	ADJ
taxlaw-6404	460	16	pricing	pricing	NOUN
taxlaw-6404	460	17	for	for	ADP
taxlaw-6404	460	18	regulated	regulated	ADJ
taxlaw-6404	460	19	utilities	utility	NOUN
taxlaw-6404	460	20	:	:	PUNCT
taxlaw-6404	460	21	a	a	DET
taxlaw-6404	460	22	federal	federal	ADJ
taxlaw-6404	460	23	tax	tax	NOUN
taxlaw-6404	460	24	solution	solution	NOUN
taxlaw-6404	460	25	17	17	NUM
taxlaw-6404	460	26	b.	b.	PROPN
taxlaw-6404	460	27	section	section	PROPN
taxlaw-6404	460	28	168	168	NUM
taxlaw-6404	460	29	:	:	PUNCT
taxlaw-6404	460	30	accelerated	accelerate	VERB
taxlaw-6404	460	31	cost	cost	NOUN
taxlaw-6404	460	32	recovery	recovery	NOUN
taxlaw-6404	460	33	the	the	DET
taxlaw-6404	460	34	federal	federal	ADJ
taxlaw-6404	460	35	income	income	NOUN
taxlaw-6404	460	36	tax	tax	NOUN
taxlaw-6404	460	37	rules	rule	NOUN
taxlaw-6404	460	38	now	now	ADV
taxlaw-6404	460	39	provide	provide	VERB
taxlaw-6404	460	40	for	for	ADP
taxlaw-6404	460	41	accelerated	accelerated	ADJ
taxlaw-6404	460	42	recovery	recovery	NOUN
taxlaw-6404	460	43	of	of	ADP
taxlaw-6404	460	44	capital	capital	NOUN
taxlaw-6404	460	45	investments.112	investments.112	VERB
taxlaw-6404	460	46	the	the	DET
taxlaw-6404	460	47	modified	modify	VERB
taxlaw-6404	460	48	accelerated	accelerate	VERB
taxlaw-6404	460	49	cost	cost	NOUN
taxlaw-6404	460	50	recovery	recovery	NOUN
taxlaw-6404	460	51	system	system	NOUN
taxlaw-6404	460	52	(	(	PUNCT
taxlaw-6404	460	53	“	"	PUNCT
taxlaw-6404	460	54	macrs	macr	NOUN
taxlaw-6404	460	55	”	"	PUNCT
taxlaw-6404	460	56	)	)	PUNCT
taxlaw-6404	460	57	,	,	PUNCT
taxlaw-6404	460	58	established	establish	VERB
taxlaw-6404	460	59	under	under	ADP
taxlaw-6404	460	60	the	the	DET
taxlaw-6404	460	61	tax	tax	NOUN
taxlaw-6404	460	62	reform	reform	NOUN
taxlaw-6404	460	63	act	act	NOUN
taxlaw-6404	460	64	of	of	ADP
taxlaw-6404	460	65	1986	1986	NUM
taxlaw-6404	460	66	,	,	PUNCT
taxlaw-6404	460	67	modified	modify	VERB
taxlaw-6404	460	68	the	the	DET
taxlaw-6404	460	69	rules	rule	NOUN
taxlaw-6404	460	70	for	for	ADP
taxlaw-6404	460	71	depreciation	depreciation	NOUN
taxlaw-6404	460	72	allowances	allowance	NOUN
taxlaw-6404	460	73	significantly	significantly	ADV
taxlaw-6404	460	74	.	.	PUNCT
taxlaw-6404	461	1	first	first	ADV
taxlaw-6404	461	2	,	,	PUNCT
taxlaw-6404	461	3	it	it	PRON
taxlaw-6404	461	4	eliminated	eliminate	VERB
taxlaw-6404	461	5	the	the	DET
taxlaw-6404	461	6	requirement	requirement	NOUN
taxlaw-6404	461	7	that	that	SCONJ
taxlaw-6404	461	8	taxpayers	taxpayer	NOUN
taxlaw-6404	461	9	deduct	deduct	VERB
taxlaw-6404	461	10	salvage	salvage	NOUN
taxlaw-6404	461	11	value	value	NOUN
taxlaw-6404	461	12	in	in	ADP
taxlaw-6404	461	13	determining	determine	VERB
taxlaw-6404	461	14	the	the	DET
taxlaw-6404	461	15	depreciable	depreciable	ADJ
taxlaw-6404	461	16	basis	basis	NOUN
taxlaw-6404	461	17	of	of	ADP
taxlaw-6404	461	18	property	property	NOUN
taxlaw-6404	461	19	;	;	PUNCT
taxlaw-6404	461	20	this	this	PRON
taxlaw-6404	461	21	allowed	allow	VERB
taxlaw-6404	461	22	the	the	DET
taxlaw-6404	461	23	entire	entire	ADJ
taxlaw-6404	461	24	purchase	purchase	NOUN
taxlaw-6404	461	25	price	price	NOUN
taxlaw-6404	461	26	or	or	CCONJ
taxlaw-6404	461	27	cost	cost	NOUN
taxlaw-6404	461	28	of	of	ADP
taxlaw-6404	461	29	construction	construction	NOUN
taxlaw-6404	461	30	of	of	ADP
taxlaw-6404	461	31	the	the	DET
taxlaw-6404	461	32	property	property	NOUN
taxlaw-6404	461	33	placed	place	VERB
taxlaw-6404	461	34	in	in	ADP
taxlaw-6404	461	35	service	service	NOUN
taxlaw-6404	461	36	to	to	PART
taxlaw-6404	461	37	be	be	AUX
taxlaw-6404	461	38	recovered	recover	VERB
taxlaw-6404	461	39	in	in	ADP
taxlaw-6404	461	40	full.113	full.113	PROPN
taxlaw-6404	461	41	second	second	NOUN
taxlaw-6404	461	42	,	,	PUNCT
taxlaw-6404	461	43	the	the	DET
taxlaw-6404	461	44	system	system	NOUN
taxlaw-6404	461	45	established	establish	VERB
taxlaw-6404	461	46	recovery	recovery	NOUN
taxlaw-6404	461	47	periods	period	NOUN
taxlaw-6404	461	48	that	that	PRON
taxlaw-6404	461	49	were	be	AUX
taxlaw-6404	461	50	significantly	significantly	ADV
taxlaw-6404	461	51	shorter	short	ADJ
taxlaw-6404	461	52	than	than	ADP
taxlaw-6404	461	53	the	the	DET
taxlaw-6404	461	54	useful	useful	ADJ
taxlaw-6404	461	55	life	life	NOUN
taxlaw-6404	461	56	of	of	ADP
taxlaw-6404	461	57	the	the	DET
taxlaw-6404	461	58	property	property	NOUN
taxlaw-6404	461	59	prescribed	prescribe	VERB
taxlaw-6404	461	60	under	under	ADP
taxlaw-6404	461	61	section	section	NOUN
taxlaw-6404	461	62	167.114	167.114	NUM
taxlaw-6404	461	63	macrs	macr	NOUN
taxlaw-6404	461	64	generally	generally	ADV
taxlaw-6404	461	65	cut	cut	VERB
taxlaw-6404	461	66	by	by	ADP
taxlaw-6404	461	67	50	50	NUM
taxlaw-6404	461	68	%	%	NOUN
taxlaw-6404	461	69	the	the	DET
taxlaw-6404	461	70	periods	period	NOUN
taxlaw-6404	461	71	for	for	ADP
taxlaw-6404	461	72	recovering	recover	VERB
taxlaw-6404	461	73	the	the	DET
taxlaw-6404	461	74	costs	cost	NOUN
taxlaw-6404	461	75	of	of	ADP
taxlaw-6404	461	76	utility	utility	NOUN
taxlaw-6404	461	77	plants	plant	NOUN
taxlaw-6404	461	78	,	,	PUNCT
taxlaw-6404	461	79	including	include	VERB
taxlaw-6404	461	80	transmission	transmission	NOUN
taxlaw-6404	461	81	and	and	CCONJ
taxlaw-6404	461	82	distribution	distribution	NOUN
taxlaw-6404	461	83	facilities	facility	NOUN
taxlaw-6404	461	84	.	.	PUNCT
taxlaw-6404	462	1	for	for	ADP
taxlaw-6404	462	2	example	example	NOUN
taxlaw-6404	462	3	,	,	PUNCT
taxlaw-6404	462	4	under	under	ADP
taxlaw-6404	462	5	the	the	DET
taxlaw-6404	462	6	financial	financial	ADJ
taxlaw-6404	462	7	accounting	accounting	NOUN
taxlaw-6404	462	8	rules	rule	NOUN
taxlaw-6404	462	9	,	,	PUNCT
taxlaw-6404	462	10	the	the	DET
taxlaw-6404	462	11	typical	typical	ADJ
taxlaw-6404	462	12	life	life	NOUN
taxlaw-6404	462	13	span	span	NOUN
taxlaw-6404	462	14	for	for	ADP
taxlaw-6404	462	15	a	a	DET
taxlaw-6404	462	16	nuclear	nuclear	ADJ
taxlaw-6404	462	17	power	power	NOUN
taxlaw-6404	462	18	plant	plant	NOUN
taxlaw-6404	462	19	is	be	AUX
taxlaw-6404	462	20	40	40	NUM
taxlaw-6404	462	21	-	-	SYM
taxlaw-6404	462	22	60	60	NUM
taxlaw-6404	462	23	years;115	years;115	NOUN
taxlaw-6404	462	24	the	the	DET
taxlaw-6404	462	25	recovery	recovery	NOUN
taxlaw-6404	462	26	period	period	NOUN
taxlaw-6404	462	27	under	under	ADP
taxlaw-6404	462	28	macrs	macrs	PROPN
taxlaw-6404	462	29	is	be	AUX
taxlaw-6404	462	30	15	15	NUM
taxlaw-6404	462	31	years.116	years.116	NUM
taxlaw-6404	462	32	the	the	DET
taxlaw-6404	462	33	actual	actual	ADJ
taxlaw-6404	462	34	service	service	NOUN
taxlaw-6404	462	35	life	life	NOUN
taxlaw-6404	462	36	of	of	ADP
taxlaw-6404	462	37	a	a	DET
taxlaw-6404	462	38	coalfired	coalfire	VERB
taxlaw-6404	462	39	steam	steam	NOUN
taxlaw-6404	462	40	generation	generation	NOUN
taxlaw-6404	462	41	power	power	NOUN
taxlaw-6404	462	42	plant	plant	NOUN
taxlaw-6404	462	43	is	be	AUX
taxlaw-6404	462	44	55	55	NUM
taxlaw-6404	462	45	years	year	NOUN
taxlaw-6404	462	46	and	and	CCONJ
taxlaw-6404	462	47	the	the	DET
taxlaw-6404	462	48	service	service	NOUN
taxlaw-6404	462	49	life	life	NOUN
taxlaw-6404	462	50	of	of	ADP
taxlaw-6404	462	51	a	a	DET
taxlaw-6404	462	52	natural	natural	ADJ
taxlaw-6404	462	53	gas	gas	NOUN
taxlaw-6404	462	54	plant	plant	NOUN
taxlaw-6404	462	55	is	be	AUX
taxlaw-6404	462	56	35	35	NUM
taxlaw-6404	462	57	years.117	years.117	NUM
taxlaw-6404	462	58	transmission	transmission	NOUN
taxlaw-6404	462	59	equipment	equipment	NOUN
taxlaw-6404	462	60	has	have	VERB
taxlaw-6404	462	61	an	an	DET
taxlaw-6404	462	62	estimated	estimate	VERB
taxlaw-6404	462	63	service	service	NOUN
taxlaw-6404	462	64	life	life	NOUN
taxlaw-6404	462	65	of	of	ADP
taxlaw-6404	462	66	approximately	approximately	ADV
taxlaw-6404	462	67	40	40	NUM
taxlaw-6404	462	68	years118	years118	PROPN
taxlaw-6404	462	69	and	and	CCONJ
taxlaw-6404	462	70	distribution	distribution	NOUN
taxlaw-6404	462	71	poles119	poles119	PRON
taxlaw-6404	462	72	have	have	VERB
taxlaw-6404	462	73	a	a	DET
taxlaw-6404	462	74	service	service	NOUN
taxlaw-6404	462	75	life	life	NOUN
taxlaw-6404	462	76	of	of	ADP
taxlaw-6404	462	77	50	50	NUM
taxlaw-6404	462	78	years	year	NOUN
taxlaw-6404	462	79	.	.	PUNCT
taxlaw-6404	463	1	under	under	ADP
taxlaw-6404	463	2	macrs	macrs	PROPN
taxlaw-6404	463	3	,	,	PUNCT
taxlaw-6404	463	4	the	the	DET
taxlaw-6404	463	5	recovery	recovery	NOUN
taxlaw-6404	463	6	periods	period	VERB
taxlaw-6404	463	7	for	for	ADP
taxlaw-6404	463	8	these	these	DET
taxlaw-6404	463	9	plants	plant	NOUN
taxlaw-6404	463	10	,	,	PUNCT
taxlaw-6404	463	11	as	as	ADV
taxlaw-6404	463	12	well	well	ADV
taxlaw-6404	463	13	as	as	ADP
taxlaw-6404	463	14	electric	electric	ADJ
taxlaw-6404	463	15	utility	utility	NOUN
taxlaw-6404	463	16	transmission	transmission	NOUN
taxlaw-6404	463	17	and	and	CCONJ
taxlaw-6404	463	18	distribution	distribution	NOUN
taxlaw-6404	463	19	and	and	CCONJ
taxlaw-6404	463	20	gas	gas	NOUN
taxlaw-6404	463	21	utility	utility	NOUN
taxlaw-6404	463	22	distribution	distribution	NOUN
taxlaw-6404	463	23	facilities	facility	NOUN
taxlaw-6404	463	24	,	,	PUNCT
taxlaw-6404	463	25	is	be	AUX
taxlaw-6404	463	26	20	20	NUM
taxlaw-6404	463	27	years.120	years.120	NOUN
taxlaw-6404	463	28	while	while	SCONJ
taxlaw-6404	463	29	natural	natural	ADJ
taxlaw-6404	463	30	gas	gas	NOUN
taxlaw-6404	463	31	pipelines	pipeline	NOUN
taxlaw-6404	463	32	have	have	VERB
taxlaw-6404	463	33	a	a	DET
taxlaw-6404	463	34	service	service	NOUN
taxlaw-6404	463	35	life	life	NOUN
taxlaw-6404	463	36	of	of	ADP
taxlaw-6404	463	37	50	50	NUM
taxlaw-6404	463	38	years	year	NOUN
taxlaw-6404	463	39	,	,	PUNCT
taxlaw-6404	463	40	121	121	NUM
taxlaw-6404	463	41	firms	firm	NOUN
taxlaw-6404	463	42	may	may	AUX
taxlaw-6404	463	43	recover	recover	VERB
taxlaw-6404	463	44	their	their	PRON
taxlaw-6404	463	45	112	112	NUM
taxlaw-6404	463	46	in	in	ADP
taxlaw-6404	463	47	1954	1954	NUM
taxlaw-6404	463	48	congress	congress	PROPN
taxlaw-6404	463	49	first	first	ADV
taxlaw-6404	463	50	authorized	authorize	VERB
taxlaw-6404	463	51	accelerated	accelerate	VERB
taxlaw-6404	463	52	depreciation	depreciation	NOUN
taxlaw-6404	463	53	methods	method	NOUN
taxlaw-6404	463	54	,	,	PUNCT
taxlaw-6404	463	55	including	include	VERB
taxlaw-6404	463	56	the	the	DET
taxlaw-6404	463	57	200	200	NUM
taxlaw-6404	463	58	%	%	NOUN
taxlaw-6404	463	59	declining	decline	VERB
taxlaw-6404	463	60	balance	balance	NOUN
taxlaw-6404	463	61	method	method	NOUN
taxlaw-6404	463	62	and	and	CCONJ
taxlaw-6404	463	63	the	the	DET
taxlaw-6404	463	64	sum	sum	NOUN
taxlaw-6404	463	65	of	of	ADP
taxlaw-6404	463	66	the	the	DET
taxlaw-6404	463	67	years	year	NOUN
taxlaw-6404	463	68	-	-	PUNCT
taxlaw-6404	463	69	digits	digit	NOUN
taxlaw-6404	463	70	.	.	PUNCT
taxlaw-6404	464	1	accelerated	accelerate	VERB
taxlaw-6404	464	2	depreciation	depreciation	NOUN
taxlaw-6404	464	3	was	be	AUX
taxlaw-6404	464	4	expanded	expand	VERB
taxlaw-6404	464	5	in	in	ADP
taxlaw-6404	464	6	1981	1981	NUM
taxlaw-6404	464	7	,	,	PUNCT
taxlaw-6404	464	8	with	with	ADP
taxlaw-6404	464	9	the	the	DET
taxlaw-6404	464	10	economic	economic	ADJ
taxlaw-6404	464	11	recovery	recovery	NOUN
taxlaw-6404	464	12	tax	tax	PROPN
taxlaw-6404	464	13	act	act	PROPN
taxlaw-6404	464	14	,	,	PUNCT
taxlaw-6404	464	15	which	which	PRON
taxlaw-6404	464	16	introduced	introduce	VERB
taxlaw-6404	464	17	the	the	DET
taxlaw-6404	464	18	accelerated	accelerate	VERB
taxlaw-6404	464	19	cost	cost	NOUN
taxlaw-6404	464	20	recovery	recovery	NOUN
taxlaw-6404	464	21	system	system	NOUN
taxlaw-6404	464	22	(	(	PUNCT
taxlaw-6404	464	23	“	"	PUNCT
taxlaw-6404	464	24	acrs	acr	NOUN
taxlaw-6404	464	25	”	"	PUNCT
taxlaw-6404	464	26	)	)	PUNCT
taxlaw-6404	464	27	.	.	PUNCT
taxlaw-6404	465	1	this	this	DET
taxlaw-6404	465	2	system	system	NOUN
taxlaw-6404	465	3	standardized	standardize	VERB
taxlaw-6404	465	4	recovery	recovery	NOUN
taxlaw-6404	465	5	periods	period	NOUN
taxlaw-6404	465	6	for	for	ADP
taxlaw-6404	465	7	assets	asset	NOUN
taxlaw-6404	465	8	,	,	PUNCT
taxlaw-6404	465	9	allowing	allow	VERB
taxlaw-6404	465	10	taxpayers	taxpayer	NOUN
taxlaw-6404	465	11	to	to	PART
taxlaw-6404	465	12	recover	recover	VERB
taxlaw-6404	465	13	investments	investment	NOUN
taxlaw-6404	465	14	in	in	ADP
taxlaw-6404	465	15	tangible	tangible	ADJ
taxlaw-6404	465	16	business	business	NOUN
taxlaw-6404	465	17	assets	asset	NOUN
taxlaw-6404	465	18	over	over	ADP
taxlaw-6404	465	19	a	a	DET
taxlaw-6404	465	20	shorter	short	ADJ
taxlaw-6404	465	21	period	period	NOUN
taxlaw-6404	465	22	—	—	PUNCT
taxlaw-6404	465	23	three	three	NUM
taxlaw-6404	465	24	,	,	PUNCT
taxlaw-6404	465	25	five	five	NUM
taxlaw-6404	465	26	,	,	PUNCT
taxlaw-6404	465	27	ten	ten	NUM
taxlaw-6404	465	28	,	,	PUNCT
taxlaw-6404	465	29	or	or	CCONJ
taxlaw-6404	465	30	15	15	NUM
taxlaw-6404	465	31	years	year	NOUN
taxlaw-6404	465	32	on	on	ADP
taxlaw-6404	465	33	an	an	DET
taxlaw-6404	465	34	accelerated	accelerated	ADJ
taxlaw-6404	465	35	basis	basis	NOUN
taxlaw-6404	465	36	.	.	PUNCT
taxlaw-6404	466	1	i	i	PRON
taxlaw-6404	466	2	d.	d.	PROPN
taxlaw-6404	466	3	the	the	DET
taxlaw-6404	466	4	recovery	recovery	NOUN
taxlaw-6404	466	5	period	period	NOUN
taxlaw-6404	466	6	for	for	ADP
taxlaw-6404	466	7	real	real	ADJ
taxlaw-6404	466	8	property	property	NOUN
taxlaw-6404	466	9	was	be	AUX
taxlaw-6404	466	10	shortened	shorten	VERB
taxlaw-6404	466	11	to	to	ADP
taxlaw-6404	466	12	15	15	NUM
taxlaw-6404	466	13	years	year	NOUN
taxlaw-6404	466	14	.	.	PUNCT
taxlaw-6404	467	1	under	under	ADP
taxlaw-6404	467	2	acrs	acrs	NOUN
taxlaw-6404	467	3	,	,	PUNCT
taxlaw-6404	467	4	“	"	PUNCT
taxlaw-6404	467	5	public	public	ADJ
taxlaw-6404	467	6	utility	utility	NOUN
taxlaw-6404	467	7	property	property	NOUN
taxlaw-6404	467	8	”	"	PUNCT
taxlaw-6404	467	9	had	have	VERB
taxlaw-6404	467	10	a	a	DET
taxlaw-6404	467	11	depreciation	depreciation	NOUN
taxlaw-6404	467	12	period	period	NOUN
taxlaw-6404	467	13	of	of	ADP
taxlaw-6404	467	14	ten	ten	NUM
taxlaw-6404	467	15	or	or	CCONJ
taxlaw-6404	467	16	15	15	NUM
taxlaw-6404	467	17	years	year	NOUN
taxlaw-6404	467	18	.	.	PUNCT
taxlaw-6404	468	1	i	i	PRON
taxlaw-6404	468	2	d.	d.	PROPN
taxlaw-6404	468	3	at	at	ADP
taxlaw-6404	468	4	19	19	NUM
taxlaw-6404	468	5	.	.	PUNCT
taxlaw-6404	468	6	depreciation	depreciation	NOUN
taxlaw-6404	468	7	deductions	deduction	NOUN
taxlaw-6404	468	8	continued	continue	VERB
taxlaw-6404	468	9	to	to	PART
taxlaw-6404	468	10	be	be	AUX
taxlaw-6404	468	11	calculated	calculate	VERB
taxlaw-6404	468	12	primarily	primarily	ADV
taxlaw-6404	468	13	using	use	VERB
taxlaw-6404	468	14	the	the	DET
taxlaw-6404	468	15	straight	straight	ADJ
taxlaw-6404	468	16	-	-	PUNCT
taxlaw-6404	468	17	line	line	NOUN
taxlaw-6404	468	18	basis	basis	NOUN
taxlaw-6404	468	19	with	with	ADP
taxlaw-6404	468	20	a	a	DET
taxlaw-6404	468	21	half	half	ADJ
taxlaw-6404	468	22	-	-	PUNCT
taxlaw-6404	468	23	year	year	NOUN
taxlaw-6404	468	24	convention	convention	NOUN
taxlaw-6404	468	25	.	.	PUNCT
taxlaw-6404	469	1	when	when	SCONJ
taxlaw-6404	469	2	this	this	DET
taxlaw-6404	469	3	accelerated	accelerate	VERB
taxlaw-6404	469	4	rate	rate	NOUN
taxlaw-6404	469	5	of	of	ADP
taxlaw-6404	469	6	depreciation	depreciation	NOUN
taxlaw-6404	469	7	was	be	AUX
taxlaw-6404	469	8	proved	prove	VERB
taxlaw-6404	469	9	too	too	ADV
taxlaw-6404	469	10	expensive	expensive	ADJ
taxlaw-6404	469	11	,	,	PUNCT
taxlaw-6404	469	12	congress	congress	PROPN
taxlaw-6404	469	13	modified	modify	VERB
taxlaw-6404	469	14	the	the	DET
taxlaw-6404	469	15	system	system	NOUN
taxlaw-6404	469	16	in	in	ADP
taxlaw-6404	469	17	1986	1986	NUM
taxlaw-6404	469	18	to	to	PART
taxlaw-6404	469	19	lengthen	lengthen	VERB
taxlaw-6404	469	20	the	the	DET
taxlaw-6404	469	21	recovery	recovery	NOUN
taxlaw-6404	469	22	period	period	NOUN
taxlaw-6404	469	23	for	for	ADP
taxlaw-6404	469	24	certain	certain	ADJ
taxlaw-6404	469	25	assets	asset	NOUN
taxlaw-6404	469	26	,	,	PUNCT
taxlaw-6404	469	27	creating	create	VERB
taxlaw-6404	469	28	the	the	DET
taxlaw-6404	469	29	system	system	NOUN
taxlaw-6404	469	30	known	know	VERB
taxlaw-6404	469	31	as	as	ADP
taxlaw-6404	469	32	modified	modify	VERB
taxlaw-6404	469	33	accelerated	accelerate	VERB
taxlaw-6404	469	34	cost	cost	NOUN
taxlaw-6404	469	35	recovery	recovery	NOUN
taxlaw-6404	469	36	,	,	PUNCT
taxlaw-6404	469	37	or	or	CCONJ
taxlaw-6404	469	38	macrs	macr	NOUN
taxlaw-6404	469	39	.	.	PUNCT
taxlaw-6404	470	1	i	i	PRON
taxlaw-6404	470	2	d.	d.	PROPN
taxlaw-6404	470	3	113	113	NUM
taxlaw-6404	470	4	i.r.c	i.r.c	NOUN
taxlaw-6404	470	5	.	.	PUNCT
taxlaw-6404	471	1	§	§	PROPN
taxlaw-6404	471	2	168(b)(4	168(b)(4	NUM
taxlaw-6404	471	3	)	)	PUNCT
taxlaw-6404	471	4	.	.	PUNCT
taxlaw-6404	472	1	a	a	DET
taxlaw-6404	472	2	robust	robust	ADJ
taxlaw-6404	472	3	market	market	NOUN
taxlaw-6404	472	4	for	for	ADP
taxlaw-6404	472	5	fully	fully	ADV
taxlaw-6404	472	6	depreciated	depreciate	VERB
taxlaw-6404	472	7	assets	asset	NOUN
taxlaw-6404	472	8	exists	exist	VERB
taxlaw-6404	472	9	because	because	SCONJ
taxlaw-6404	472	10	the	the	DET
taxlaw-6404	472	11	recovery	recovery	NOUN
taxlaw-6404	472	12	periods	period	NOUN
taxlaw-6404	472	13	are	be	AUX
taxlaw-6404	472	14	significantly	significantly	ADV
taxlaw-6404	472	15	shorter	short	ADJ
taxlaw-6404	472	16	than	than	ADP
taxlaw-6404	472	17	the	the	DET
taxlaw-6404	472	18	useful	useful	ADJ
taxlaw-6404	472	19	lives	life	NOUN
taxlaw-6404	472	20	for	for	ADP
taxlaw-6404	472	21	the	the	DET
taxlaw-6404	472	22	asset	asset	NOUN
taxlaw-6404	472	23	classes	class	NOUN
taxlaw-6404	472	24	.	.	PUNCT
taxlaw-6404	473	1	any	any	DET
taxlaw-6404	473	2	gains	gain	NOUN
taxlaw-6404	473	3	on	on	ADP
taxlaw-6404	473	4	sale	sale	NOUN
taxlaw-6404	473	5	of	of	ADP
taxlaw-6404	473	6	zero	zero	NUM
taxlaw-6404	473	7	basis	basis	NOUN
taxlaw-6404	473	8	property	property	NOUN
taxlaw-6404	473	9	are	be	AUX
taxlaw-6404	473	10	included	include	VERB
taxlaw-6404	473	11	in	in	ADP
taxlaw-6404	473	12	income	income	NOUN
taxlaw-6404	473	13	.	.	PUNCT
taxlaw-6404	474	1	to	to	ADP
taxlaw-6404	474	2	the	the	DET
taxlaw-6404	474	3	extent	extent	NOUN
taxlaw-6404	474	4	the	the	DET
taxlaw-6404	474	5	gains	gain	NOUN
taxlaw-6404	474	6	are	be	AUX
taxlaw-6404	474	7	associated	associate	VERB
taxlaw-6404	474	8	with	with	ADP
taxlaw-6404	474	9	accelerated	accelerate	VERB
taxlaw-6404	474	10	depreciation	depreciation	NOUN
taxlaw-6404	474	11	previously	previously	ADV
taxlaw-6404	474	12	taken	take	VERB
taxlaw-6404	474	13	,	,	PUNCT
taxlaw-6404	474	14	those	those	DET
taxlaw-6404	474	15	gains	gain	NOUN
taxlaw-6404	474	16	are	be	AUX
taxlaw-6404	474	17	taxed	tax	VERB
taxlaw-6404	474	18	at	at	ADP
taxlaw-6404	474	19	ordinary	ordinary	ADJ
taxlaw-6404	474	20	income	income	NOUN
taxlaw-6404	474	21	rates	rate	NOUN
taxlaw-6404	474	22	.	.	PUNCT
taxlaw-6404	475	1	see	see	VERB
taxlaw-6404	475	2	i.r.c	i.r.c	NOUN
taxlaw-6404	475	3	.	.	PUNCT
taxlaw-6404	476	1	§	§	PROPN
taxlaw-6404	476	2	§	§	PROPN
taxlaw-6404	476	3	1245	1245	NUM
taxlaw-6404	476	4	,	,	PUNCT
taxlaw-6404	476	5	1250	1250	NUM
taxlaw-6404	476	6	(	(	PUNCT
taxlaw-6404	476	7	2019	2019	NUM
taxlaw-6404	476	8	)	)	PUNCT
taxlaw-6404	476	9	.	.	PUNCT
taxlaw-6404	477	1	114	114	NUM
taxlaw-6404	477	2	see	see	VERB
taxlaw-6404	477	3	i.r.c	i.r.c	NOUN
taxlaw-6404	477	4	.	.	PUNCT
taxlaw-6404	478	1	§	§	PROPN
taxlaw-6404	478	2	168	168	NUM
taxlaw-6404	478	3	.	.	PUNCT
taxlaw-6404	479	1	the	the	DET
taxlaw-6404	479	2	periods	period	NOUN
taxlaw-6404	479	3	are	be	AUX
taxlaw-6404	479	4	longer	long	ADJ
taxlaw-6404	479	5	,	,	PUNCT
taxlaw-6404	479	6	however	however	ADV
taxlaw-6404	479	7	,	,	PUNCT
taxlaw-6404	479	8	than	than	ADP
taxlaw-6404	479	9	those	those	PRON
taxlaw-6404	479	10	in	in	ADP
taxlaw-6404	479	11	place	place	NOUN
taxlaw-6404	479	12	under	under	ADP
taxlaw-6404	479	13	the	the	DET
taxlaw-6404	479	14	accelerated	accelerate	VERB
taxlaw-6404	479	15	cost	cost	NOUN
taxlaw-6404	479	16	recovery	recovery	NOUN
taxlaw-6404	479	17	system	system	NOUN
taxlaw-6404	479	18	in	in	ADP
taxlaw-6404	479	19	place	place	NOUN
taxlaw-6404	479	20	from	from	ADP
taxlaw-6404	479	21	1981	1981	NUM
taxlaw-6404	479	22	to	to	ADP
taxlaw-6404	479	23	1986	1986	NUM
taxlaw-6404	479	24	.	.	PUNCT
taxlaw-6404	480	1	see	see	VERB
taxlaw-6404	480	2	economic	economic	ADJ
taxlaw-6404	480	3	recovery	recovery	NOUN
taxlaw-6404	480	4	tax	tax	NOUN
taxlaw-6404	480	5	act	act	NOUN
taxlaw-6404	480	6	of	of	ADP
taxlaw-6404	480	7	1981	1981	NUM
taxlaw-6404	480	8	,	,	PUNCT
taxlaw-6404	480	9	pub	pub	NOUN
taxlaw-6404	480	10	.	.	PUNCT
taxlaw-6404	481	1	l.	l.	PROPN
taxlaw-6404	481	2	97	97	NUM
taxlaw-6404	481	3	-	-	SYM
taxlaw-6404	481	4	34	34	NUM
taxlaw-6404	481	5	,	,	PUNCT
taxlaw-6404	481	6	95	95	NUM
taxlaw-6404	481	7	stat	stat	NOUN
taxlaw-6404	481	8	.	.	PUNCT
taxlaw-6404	482	1	172	172	NUM
taxlaw-6404	482	2	,	,	PUNCT
taxlaw-6404	482	3	§	§	NOUN
taxlaw-6404	482	4	201	201	NUM
taxlaw-6404	482	5	;	;	PUNCT
taxlaw-6404	482	6	i.r.c	i.r.c	NOUN
taxlaw-6404	482	7	.	.	PUNCT
taxlaw-6404	483	1	§	§	PROPN
taxlaw-6404	483	2	168(c)(2)(c	168(c)(2)(c	PROPN
taxlaw-6404	483	3	)	)	PUNCT
taxlaw-6404	483	4	and	and	CCONJ
taxlaw-6404	483	5	(	(	PUNCT
taxlaw-6404	483	6	e	e	NOUN
taxlaw-6404	483	7	)	)	PUNCT
taxlaw-6404	483	8	(	(	PUNCT
taxlaw-6404	483	9	1981	1981	NUM
taxlaw-6404	483	10	)	)	PUNCT
taxlaw-6404	483	11	(	(	PUNCT
taxlaw-6404	483	12	providing	provide	VERB
taxlaw-6404	483	13	a	a	DET
taxlaw-6404	483	14	10	10	NUM
taxlaw-6404	483	15	year	year	NOUN
taxlaw-6404	483	16	recovery	recovery	NOUN
taxlaw-6404	483	17	period	period	NOUN
taxlaw-6404	483	18	for	for	ADP
taxlaw-6404	483	19	public	public	ADJ
taxlaw-6404	483	20	utility	utility	NOUN
taxlaw-6404	483	21	property	property	NOUN
taxlaw-6404	483	22	with	with	ADP
taxlaw-6404	483	23	a	a	DET
taxlaw-6404	483	24	class	class	NOUN
taxlaw-6404	483	25	life	life	NOUN
taxlaw-6404	483	26	between	between	ADP
taxlaw-6404	483	27	18	18	NUM
taxlaw-6404	483	28	and	and	CCONJ
taxlaw-6404	483	29	25	25	NUM
taxlaw-6404	483	30	years	year	NOUN
taxlaw-6404	483	31	and	and	CCONJ
taxlaw-6404	483	32	a	a	DET
taxlaw-6404	483	33	15	15	NUM
taxlaw-6404	483	34	year	year	NOUN
taxlaw-6404	483	35	recovery	recovery	NOUN
taxlaw-6404	483	36	period	period	NOUN
taxlaw-6404	483	37	for	for	ADP
taxlaw-6404	483	38	public	public	ADJ
taxlaw-6404	483	39	utility	utility	NOUN
taxlaw-6404	483	40	property	property	NOUN
taxlaw-6404	483	41	with	with	ADP
taxlaw-6404	483	42	a	a	DET
taxlaw-6404	483	43	class	class	NOUN
taxlaw-6404	483	44	life	life	NOUN
taxlaw-6404	483	45	greater	great	ADJ
taxlaw-6404	483	46	than	than	ADP
taxlaw-6404	483	47	25	25	NUM
taxlaw-6404	483	48	years	year	NOUN
taxlaw-6404	483	49	)	)	PUNCT
taxlaw-6404	483	50	.	.	PUNCT
taxlaw-6404	484	1	for	for	ADP
taxlaw-6404	484	2	most	most	ADJ
taxlaw-6404	484	3	types	type	NOUN
taxlaw-6404	484	4	of	of	ADP
taxlaw-6404	484	5	public	public	ADJ
taxlaw-6404	484	6	utility	utility	NOUN
taxlaw-6404	484	7	property	property	NOUN
taxlaw-6404	484	8	,	,	PUNCT
taxlaw-6404	484	9	the	the	DET
taxlaw-6404	484	10	tax	tax	NOUN
taxlaw-6404	484	11	reform	reform	PROPN
taxlaw-6404	484	12	act	act	NOUN
taxlaw-6404	484	13	of	of	ADP
taxlaw-6404	484	14	1986	1986	NUM
taxlaw-6404	484	15	lengthened	lengthen	VERB
taxlaw-6404	484	16	the	the	DET
taxlaw-6404	484	17	recovery	recovery	NOUN
taxlaw-6404	484	18	periods	period	NOUN
taxlaw-6404	484	19	prescribed	prescribe	VERB
taxlaw-6404	484	20	by	by	ADP
taxlaw-6404	484	21	the	the	DET
taxlaw-6404	484	22	economic	economic	ADJ
taxlaw-6404	484	23	recovery	recovery	NOUN
taxlaw-6404	484	24	tax	tax	NOUN
taxlaw-6404	484	25	act	act	NOUN
taxlaw-6404	484	26	of	of	ADP
taxlaw-6404	484	27	1981	1981	NUM
taxlaw-6404	484	28	,	,	PUNCT
taxlaw-6404	484	29	but	but	CCONJ
taxlaw-6404	484	30	the	the	DET
taxlaw-6404	484	31	depreciation	depreciation	NOUN
taxlaw-6404	484	32	methods	method	NOUN
taxlaw-6404	484	33	for	for	ADP
taxlaw-6404	484	34	public	public	ADJ
taxlaw-6404	484	35	utility	utility	NOUN
taxlaw-6404	484	36	property	property	NOUN
taxlaw-6404	484	37	remained	remain	VERB
taxlaw-6404	484	38	the	the	DET
taxlaw-6404	484	39	same	same	ADJ
taxlaw-6404	484	40	.	.	PUNCT
taxlaw-6404	485	1	kiefer	kiefer	NOUN
taxlaw-6404	485	2	,	,	PUNCT
taxlaw-6404	485	3	supra	supra	PROPN
taxlaw-6404	485	4	note	note	PROPN
taxlaw-6404	485	5	36	36	NUM
taxlaw-6404	485	6	,	,	PUNCT
taxlaw-6404	485	7	at	at	ADP
taxlaw-6404	485	8	15	15	NUM
taxlaw-6404	485	9	.	.	SYM
taxlaw-6404	485	10	115	115	NUM
taxlaw-6404	485	11	mark	mark	PROPN
taxlaw-6404	485	12	pomykacz	pomykacz	PROPN
taxlaw-6404	485	13	&	&	CCONJ
taxlaw-6404	485	14	chris	chris	PROPN
taxlaw-6404	485	15	olmsted	olmsted	PROPN
taxlaw-6404	485	16	,	,	PUNCT
taxlaw-6404	485	17	the	the	DET
taxlaw-6404	485	18	appraisal	appraisal	NOUN
taxlaw-6404	485	19	of	of	ADP
taxlaw-6404	485	20	power	power	NOUN
taxlaw-6404	485	21	plants	plant	NOUN
taxlaw-6404	485	22	,	,	PUNCT
taxlaw-6404	485	23	appraisal	appraisal	NOUN
taxlaw-6404	485	24	j.	j.	NOUN
taxlaw-6404	485	25	216	216	NUM
taxlaw-6404	485	26	,	,	PUNCT
taxlaw-6404	485	27	217	217	NUM
taxlaw-6404	485	28	,	,	PUNCT
taxlaw-6404	485	29	tbl	tbl	NOUN
taxlaw-6404	485	30	.	.	PUNCT
taxlaw-6404	485	31	1	1	NUM
taxlaw-6404	485	32	(	(	PUNCT
taxlaw-6404	485	33	summer	summer	NOUN
taxlaw-6404	485	34	2014	2014	NUM
taxlaw-6404	485	35	)	)	PUNCT
taxlaw-6404	485	36	.	.	PUNCT
taxlaw-6404	486	1	116	116	NUM
taxlaw-6404	486	2	rev	rev	X
taxlaw-6404	486	3	.	.	PROPN
taxlaw-6404	486	4	proc	proc	PROPN
taxlaw-6404	486	5	.	.	PUNCT
taxlaw-6404	487	1	87	87	NUM
taxlaw-6404	487	2	-	-	SYM
taxlaw-6404	487	3	56	56	NUM
taxlaw-6404	487	4	,	,	PUNCT
taxlaw-6404	487	5	1987	1987	NUM
taxlaw-6404	487	6	-	-	SYM
taxlaw-6404	487	7	2	2	NUM
taxlaw-6404	487	8	c.b	c.b	PROPN
taxlaw-6404	487	9	.	.	PROPN
taxlaw-6404	487	10	674	674	NUM
taxlaw-6404	487	11	.	.	X
taxlaw-6404	488	1	117	117	NUM
taxlaw-6404	488	2	pomykacz	pomykacz	NOUN
taxlaw-6404	488	3	,	,	PUNCT
taxlaw-6404	488	4	supra	supra	PROPN
taxlaw-6404	488	5	note	note	NOUN
taxlaw-6404	488	6	115	115	NUM
taxlaw-6404	488	7	,	,	PUNCT
taxlaw-6404	488	8	at	at	ADP
taxlaw-6404	488	9	217	217	NUM
taxlaw-6404	488	10	,	,	PUNCT
taxlaw-6404	488	11	tbl	tbl	NOUN
taxlaw-6404	488	12	.	.	PUNCT
taxlaw-6404	489	1	1	1	NUM
taxlaw-6404	489	2	.	.	X
taxlaw-6404	489	3	118	118	NUM
taxlaw-6404	489	4	see	see	VERB
taxlaw-6404	489	5	edison	edison	PROPN
taxlaw-6404	489	6	electric	electric	PROPN
taxlaw-6404	489	7	institute	institute	PROPN
taxlaw-6404	489	8	,	,	PUNCT
taxlaw-6404	489	9	transmission	transmission	NOUN
taxlaw-6404	489	10	projects	project	NOUN
taxlaw-6404	489	11	:	:	PUNCT
taxlaw-6404	489	12	at	at	ADP
taxlaw-6404	489	13	a	a	DET
taxlaw-6404	489	14	glance	glance	NOUN
taxlaw-6404	489	15	ix	ix	X
taxlaw-6404	489	16	(	(	PUNCT
taxlaw-6404	489	17	dec	dec	PROPN
taxlaw-6404	489	18	.	.	PROPN
taxlaw-6404	489	19	2016	2016	NUM
taxlaw-6404	489	20	)	)	PUNCT
taxlaw-6404	489	21	;	;	PUNCT
taxlaw-6404	489	22	advisian	advisian	ADJ
taxlaw-6404	489	23	,	,	PUNCT
taxlaw-6404	489	24	worley	worley	PROPN
taxlaw-6404	489	25	parsons	parsons	PROPN
taxlaw-6404	489	26	group	group	PROPN
taxlaw-6404	489	27	,	,	PUNCT
taxlaw-6404	489	28	review	review	NOUN
taxlaw-6404	489	29	of	of	ADP
taxlaw-6404	489	30	standard	standard	ADJ
taxlaw-6404	489	31	and	and	CCONJ
taxlaw-6404	489	32	remaining	remain	VERB
taxlaw-6404	489	33	lives	life	NOUN
taxlaw-6404	489	34	of	of	ADP
taxlaw-6404	489	35	assets	asset	NOUN
taxlaw-6404	489	36	,	,	PUNCT
taxlaw-6404	489	37	networks	network	VERB
taxlaw-6404	489	38	nsw	nsw	PROPN
taxlaw-6404	489	39	36	36	NUM
taxlaw-6404	489	40	-	-	SYM
taxlaw-6404	489	41	38	38	NUM
taxlaw-6404	489	42	(	(	PUNCT
taxlaw-6404	489	43	jan	jan	PROPN
taxlaw-6404	489	44	.	.	PROPN
taxlaw-6404	489	45	12	12	NUM
taxlaw-6404	489	46	,	,	PUNCT
taxlaw-6404	489	47	2015	2015	NUM
taxlaw-6404	489	48	)	)	PUNCT
taxlaw-6404	489	49	.	.	PUNCT
taxlaw-6404	490	1	119	119	NUM
taxlaw-6404	490	2	harris	harris	PROPN
taxlaw-6404	490	3	williams	williams	PROPN
taxlaw-6404	490	4	&	&	CCONJ
taxlaw-6404	490	5	co.	co.	PROPN
taxlaw-6404	490	6	,	,	PUNCT
taxlaw-6404	490	7	transmission	transmission	NOUN
taxlaw-6404	490	8	and	and	CCONJ
taxlaw-6404	490	9	distribution	distribution	NOUN
taxlaw-6404	490	10	infrastructure	infrastructure	NOUN
taxlaw-6404	490	11	,	,	PUNCT
taxlaw-6404	490	12	5	5	NUM
taxlaw-6404	490	13	(	(	PUNCT
taxlaw-6404	490	14	summer	summer	NOUN
taxlaw-6404	490	15	2014	2014	NUM
taxlaw-6404	490	16	)	)	PUNCT
taxlaw-6404	490	17	,	,	PUNCT
taxlaw-6404	490	18	https://www.harriswilliams.com/sites/default/files/industry_reports/final%20td.pdf	https://www.harriswilliams.com/sites/default/files/industry_reports/final%20td.pdf	PROPN
taxlaw-6404	490	19	[	[	X
taxlaw-6404	490	20	https://perma.cc/qhy4fwvg	https://perma.cc/qhy4fwvg	NOUN
taxlaw-6404	490	21	]	]	X
taxlaw-6404	490	22	.	.	PUNCT
taxlaw-6404	491	1	120	120	NUM
taxlaw-6404	491	2	rev	rev	X
taxlaw-6404	491	3	.	.	PROPN
taxlaw-6404	491	4	proc	proc	PROPN
taxlaw-6404	491	5	.	.	PUNCT
taxlaw-6404	492	1	87	87	NUM
taxlaw-6404	492	2	-	-	SYM
taxlaw-6404	492	3	56	56	NUM
taxlaw-6404	492	4	,	,	PUNCT
taxlaw-6404	492	5	supra	supra	NOUN
taxlaw-6404	492	6	note	note	NOUN
taxlaw-6404	492	7	116	116	NUM
taxlaw-6404	492	8	.	.	NOUN
taxlaw-6404	492	9	121	121	NUM
taxlaw-6404	492	10	garance	garance	NOUN
taxlaw-6404	492	11	burke	burke	PROPN
taxlaw-6404	492	12	and	and	CCONJ
taxlaw-6404	492	13	jason	jason	PROPN
taxlaw-6404	492	14	dearen	dearen	PROPN
taxlaw-6404	492	15	,	,	PUNCT
taxlaw-6404	492	16	aging	age	VERB
taxlaw-6404	492	17	gas	gas	NOUN
taxlaw-6404	492	18	pipe	pipe	NOUN
taxlaw-6404	492	19	at	at	ADP
taxlaw-6404	492	20	risk	risk	NOUN
taxlaw-6404	492	21	of	of	ADP
taxlaw-6404	492	22	explosion	explosion	NOUN
taxlaw-6404	492	23	nationwide	nationwide	ADV
taxlaw-6404	492	24	,	,	PUNCT
taxlaw-6404	492	25	associated	associated	ADJ
taxlaw-6404	492	26	press	press	NOUN
taxlaw-6404	492	27	(	(	PUNCT
taxlaw-6404	492	28	sep	sep	PROPN
taxlaw-6404	492	29	.	.	PROPN
taxlaw-6404	492	30	14	14	NUM
taxlaw-6404	492	31	,	,	PUNCT
taxlaw-6404	492	32	2010	2010	NUM
taxlaw-6404	492	33	)	)	PUNCT
taxlaw-6404	492	34	.	.	PUNCT
taxlaw-6404	493	1	columbia	columbia	PROPN
taxlaw-6404	493	2	journal	journal	PROPN
taxlaw-6404	493	3	of	of	ADP
taxlaw-6404	493	4	tax	tax	NOUN
taxlaw-6404	493	5	law	law	NOUN
taxlaw-6404	494	1	[	[	X
taxlaw-6404	494	2	vol	vol	NOUN
taxlaw-6404	494	3	.	.	PUNCT
taxlaw-6404	495	1	11:1	11:1	NUM
taxlaw-6404	495	2	18	18	NUM
taxlaw-6404	495	3	capital	capital	NOUN
taxlaw-6404	495	4	costs	cost	NOUN
taxlaw-6404	495	5	in	in	ADP
taxlaw-6404	495	6	only	only	ADV
taxlaw-6404	495	7	15	15	NUM
taxlaw-6404	495	8	years.122	years.122	NOUN
taxlaw-6404	495	9	the	the	DET
taxlaw-6404	495	10	following	follow	VERB
taxlaw-6404	495	11	chart	chart	NOUN
taxlaw-6404	495	12	compares	compare	VERB
taxlaw-6404	495	13	the	the	DET
taxlaw-6404	495	14	“	"	PUNCT
taxlaw-6404	495	15	service	service	NOUN
taxlaw-6404	495	16	life	life	NOUN
taxlaw-6404	495	17	”	"	PUNCT
taxlaw-6404	495	18	or	or	CCONJ
taxlaw-6404	495	19	“	"	PUNCT
taxlaw-6404	495	20	useful	useful	ADJ
taxlaw-6404	495	21	life	life	NOUN
taxlaw-6404	495	22	”	"	PUNCT
taxlaw-6404	495	23	of	of	ADP
taxlaw-6404	495	24	utility	utility	NOUN
taxlaw-6404	495	25	assets	asset	NOUN
taxlaw-6404	495	26	for	for	ADP
taxlaw-6404	495	27	financial	financial	ADJ
taxlaw-6404	495	28	accounting	accounting	NOUN
taxlaw-6404	495	29	and	and	CCONJ
taxlaw-6404	495	30	ferc	ferc	PROPN
taxlaw-6404	495	31	rules	rule	NOUN
taxlaw-6404	495	32	to	to	ADP
taxlaw-6404	495	33	the	the	DET
taxlaw-6404	495	34	“	"	PUNCT
taxlaw-6404	495	35	recovery	recovery	NOUN
taxlaw-6404	495	36	period	period	NOUN
taxlaw-6404	495	37	”	"	PUNCT
taxlaw-6404	495	38	in	in	ADP
taxlaw-6404	495	39	which	which	PRON
taxlaw-6404	495	40	a	a	DET
taxlaw-6404	495	41	firm	firm	NOUN
taxlaw-6404	495	42	may	may	AUX
taxlaw-6404	495	43	deduct	deduct	VERB
taxlaw-6404	495	44	the	the	DET
taxlaw-6404	495	45	costs	cost	NOUN
taxlaw-6404	495	46	of	of	ADP
taxlaw-6404	495	47	its	its	PRON
taxlaw-6404	495	48	investments	investment	NOUN
taxlaw-6404	495	49	in	in	ADP
taxlaw-6404	495	50	these	these	DET
taxlaw-6404	495	51	assets	asset	NOUN
taxlaw-6404	495	52	under	under	ADP
taxlaw-6404	495	53	the	the	DET
taxlaw-6404	495	54	tax	tax	NOUN
taxlaw-6404	495	55	rules	rule	NOUN
taxlaw-6404	495	56	.	.	PUNCT
taxlaw-6404	496	1	figure	figure	VERB
taxlaw-6404	496	2	1	1	NUM
taxlaw-6404	496	3	.	.	PUNCT
taxlaw-6404	496	4	comparison	comparison	NOUN
taxlaw-6404	496	5	of	of	ADP
taxlaw-6404	496	6	recovery	recovery	NOUN
taxlaw-6404	496	7	periods	period	NOUN
taxlaw-6404	496	8	under	under	ADP
taxlaw-6404	496	9	modified	modify	VERB
taxlaw-6404	496	10	accelerated	accelerate	VERB
taxlaw-6404	496	11	(	(	PUNCT
taxlaw-6404	496	12	tax	tax	NOUN
taxlaw-6404	496	13	)	)	PUNCT
taxlaw-6404	496	14	depreciation	depreciation	NOUN
taxlaw-6404	496	15	(	(	PUNCT
taxlaw-6404	496	16	pursuant	pursuant	ADJ
taxlaw-6404	496	17	to	to	ADP
taxlaw-6404	496	18	i.r.c	i.r.c	NOUN
taxlaw-6404	496	19	.	.	PUNCT
taxlaw-6404	497	1	section	section	NOUN
taxlaw-6404	497	2	168	168	NUM
taxlaw-6404	497	3	)	)	PUNCT
taxlaw-6404	497	4	and	and	CCONJ
taxlaw-6404	497	5	depreciation	depreciation	NOUN
taxlaw-6404	497	6	for	for	ADP
taxlaw-6404	497	7	coal	coal	NOUN
taxlaw-6404	497	8	fired	fire	VERB
taxlaw-6404	497	9	steam	steam	NOUN
taxlaw-6404	497	10	generation	generation	NOUN
taxlaw-6404	497	11	plants	plant	NOUN
taxlaw-6404	497	12	,	,	PUNCT
taxlaw-6404	497	13	natural	natural	ADJ
taxlaw-6404	497	14	gas	gas	NOUN
taxlaw-6404	497	15	facilities	facility	NOUN
taxlaw-6404	497	16	and	and	CCONJ
taxlaw-6404	497	17	nuclear	nuclear	ADJ
taxlaw-6404	497	18	power	power	NOUN
taxlaw-6404	497	19	plants	plant	NOUN
taxlaw-6404	497	20	under	under	ADP
taxlaw-6404	497	21	financial	financial	ADJ
taxlaw-6404	497	22	accounting	accounting	NOUN
taxlaw-6404	497	23	(	(	PUNCT
taxlaw-6404	497	24	book	book	NOUN
taxlaw-6404	497	25	)	)	PUNCT
taxlaw-6404	497	26	and	and	CCONJ
taxlaw-6404	497	27	ferc	ferc	PROPN
taxlaw-6404	497	28	rules	rule	NOUN
taxlaw-6404	497	29	.	.	PUNCT
taxlaw-6404	498	1	third	third	ADV
taxlaw-6404	498	2	,	,	PUNCT
taxlaw-6404	498	3	macrs	macr	NOUN
taxlaw-6404	498	4	provides	provide	VERB
taxlaw-6404	498	5	for	for	ADP
taxlaw-6404	498	6	property	property	NOUN
taxlaw-6404	498	7	,	,	PUNCT
taxlaw-6404	498	8	such	such	ADJ
taxlaw-6404	498	9	as	as	ADP
taxlaw-6404	498	10	equipment	equipment	NOUN
taxlaw-6404	498	11	,	,	PUNCT
taxlaw-6404	498	12	to	to	PART
taxlaw-6404	498	13	be	be	AUX
taxlaw-6404	498	14	depreciated	depreciate	VERB
taxlaw-6404	498	15	using	use	VERB
taxlaw-6404	498	16	not	not	PART
taxlaw-6404	498	17	only	only	ADV
taxlaw-6404	498	18	the	the	DET
taxlaw-6404	498	19	straight	straight	ADJ
taxlaw-6404	498	20	-	-	PUNCT
taxlaw-6404	498	21	line	line	NOUN
taxlaw-6404	498	22	method	method	NOUN
taxlaw-6404	498	23	,	,	PUNCT
taxlaw-6404	498	24	but	but	CCONJ
taxlaw-6404	498	25	also	also	ADV
taxlaw-6404	498	26	the	the	DET
taxlaw-6404	498	27	200	200	NUM
taxlaw-6404	498	28	%	%	NOUN
taxlaw-6404	498	29	declining	decline	VERB
taxlaw-6404	498	30	balance	balance	NOUN
taxlaw-6404	498	31	method	method	NOUN
taxlaw-6404	498	32	or	or	CCONJ
taxlaw-6404	498	33	the	the	DET
taxlaw-6404	498	34	150	150	NUM
taxlaw-6404	498	35	%	%	NOUN
taxlaw-6404	498	36	declining	decline	VERB
taxlaw-6404	498	37	balance	balance	NOUN
taxlaw-6404	498	38	method	method	NOUN
taxlaw-6404	498	39	,	,	PUNCT
taxlaw-6404	498	40	which	which	PRON
taxlaw-6404	498	41	provides	provide	VERB
taxlaw-6404	498	42	higher	high	ADJ
taxlaw-6404	498	43	deductions	deduction	NOUN
taxlaw-6404	498	44	for	for	ADP
taxlaw-6404	498	45	depreciation	depreciation	NOUN
taxlaw-6404	498	46	in	in	ADP
taxlaw-6404	498	47	the	the	DET
taxlaw-6404	498	48	early	early	ADJ
taxlaw-6404	498	49	years	year	NOUN
taxlaw-6404	498	50	the	the	DET
taxlaw-6404	498	51	asset	asset	NOUN
taxlaw-6404	498	52	is	be	AUX
taxlaw-6404	498	53	in	in	ADP
taxlaw-6404	498	54	service.123	service.123	NOUN
taxlaw-6404	498	55	these	these	PRON
taxlaw-6404	498	56	accelerated	accelerate	VERB
taxlaw-6404	498	57	cost	cost	NOUN
taxlaw-6404	498	58	recovery	recovery	NOUN
taxlaw-6404	498	59	methods	method	NOUN
taxlaw-6404	498	60	allow	allow	VERB
taxlaw-6404	498	61	taxpayers	taxpayer	NOUN
taxlaw-6404	498	62	to	to	PART
taxlaw-6404	498	63	recover	recover	VERB
taxlaw-6404	498	64	the	the	DET
taxlaw-6404	498	65	bulk	bulk	NOUN
taxlaw-6404	498	66	of	of	ADP
taxlaw-6404	498	67	their	their	PRON
taxlaw-6404	498	68	investment	investment	NOUN
taxlaw-6404	498	69	in	in	ADP
taxlaw-6404	498	70	the	the	DET
taxlaw-6404	498	71	first	first	ADJ
taxlaw-6404	498	72	few	few	ADJ
taxlaw-6404	498	73	years	year	NOUN
taxlaw-6404	498	74	of	of	ADP
taxlaw-6404	498	75	use.124	use.124	NOUN
taxlaw-6404	498	76	consequently	consequently	ADV
taxlaw-6404	498	77	,	,	PUNCT
taxlaw-6404	498	78	capital	capital	NOUN
taxlaw-6404	498	79	-	-	PUNCT
taxlaw-6404	498	80	intensive	intensive	ADJ
taxlaw-6404	498	81	industries	industry	NOUN
taxlaw-6404	498	82	,	,	PUNCT
taxlaw-6404	498	83	including	include	VERB
taxlaw-6404	498	84	utilities	utility	NOUN
taxlaw-6404	498	85	,	,	PUNCT
taxlaw-6404	498	86	may	may	AUX
taxlaw-6404	498	87	recover	recover	VERB
taxlaw-6404	498	88	their	their	PRON
taxlaw-6404	498	89	investments	investment	NOUN
taxlaw-6404	498	90	in	in	ADP
taxlaw-6404	498	91	durable	durable	ADJ
taxlaw-6404	498	92	assets	asset	NOUN
taxlaw-6404	498	93	more	more	ADV
taxlaw-6404	498	94	quickly	quickly	ADV
taxlaw-6404	498	95	for	for	ADP
taxlaw-6404	498	96	tax	tax	NOUN
taxlaw-6404	498	97	purposes	purpose	NOUN
taxlaw-6404	498	98	by	by	ADP
taxlaw-6404	498	99	“	"	PUNCT
taxlaw-6404	498	100	frontloading	frontloade	VERB
taxlaw-6404	498	101	”	"	PUNCT
taxlaw-6404	498	102	the	the	DET
taxlaw-6404	498	103	depreciation	depreciation	NOUN
taxlaw-6404	498	104	,	,	PUNCT
taxlaw-6404	498	105	deducting	deduct	VERB
taxlaw-6404	498	106	a	a	DET
taxlaw-6404	498	107	higher	high	ADJ
taxlaw-6404	498	108	percentage	percentage	NOUN
taxlaw-6404	498	109	of	of	ADP
taxlaw-6404	498	110	the	the	DET
taxlaw-6404	498	111	value	value	NOUN
taxlaw-6404	498	112	of	of	ADP
taxlaw-6404	498	113	the	the	DET
taxlaw-6404	498	114	asset	asset	NOUN
taxlaw-6404	498	115	in	in	ADP
taxlaw-6404	498	116	the	the	DET
taxlaw-6404	498	117	early	early	ADJ
taxlaw-6404	498	118	years	year	NOUN
taxlaw-6404	498	119	of	of	ADP
taxlaw-6404	498	120	its	its	PRON
taxlaw-6404	498	121	service	service	NOUN
taxlaw-6404	498	122	.	.	PUNCT
taxlaw-6404	499	1	electric	electric	ADJ
taxlaw-6404	499	2	utility	utility	NOUN
taxlaw-6404	499	3	steam	steam	NOUN
taxlaw-6404	499	4	production	production	NOUN
taxlaw-6404	499	5	plants	plant	NOUN
taxlaw-6404	499	6	,	,	PUNCT
taxlaw-6404	499	7	combustion	combustion	NOUN
taxlaw-6404	499	8	turbine	turbine	NOUN
taxlaw-6404	499	9	production	production	NOUN
taxlaw-6404	499	10	plants	plant	NOUN
taxlaw-6404	499	11	,	,	PUNCT
taxlaw-6404	499	12	and	and	CCONJ
taxlaw-6404	499	13	transmission	transmission	NOUN
taxlaw-6404	499	14	and	and	CCONJ
taxlaw-6404	499	15	distribution	distribution	NOUN
taxlaw-6404	499	16	plants	plant	NOUN
taxlaw-6404	499	17	may	may	AUX
taxlaw-6404	499	18	apply	apply	VERB
taxlaw-6404	499	19	the	the	DET
taxlaw-6404	499	20	150	150	NUM
taxlaw-6404	499	21	%	%	NOUN
taxlaw-6404	499	22	declining	decline	VERB
taxlaw-6404	499	23	balance	balance	NOUN
taxlaw-6404	499	24	depreciation	depreciation	NOUN
taxlaw-6404	499	25	method.125	method.125	PROPN
taxlaw-6404	499	26	c.	c.	PROPN
taxlaw-6404	499	27	section	section	PROPN
taxlaw-6404	499	28	168(k	168(k	PROPN
taxlaw-6404	499	29	):	):	PUNCT
taxlaw-6404	499	30	bonus	bonus	NOUN
taxlaw-6404	499	31	depreciation	depreciation	NOUN
taxlaw-6404	499	32	recently	recently	ADV
taxlaw-6404	499	33	congress	congress	PROPN
taxlaw-6404	499	34	has	have	AUX
taxlaw-6404	499	35	enacted	enact	VERB
taxlaw-6404	499	36	tax	tax	NOUN
taxlaw-6404	499	37	provisions	provision	NOUN
taxlaw-6404	499	38	that	that	PRON
taxlaw-6404	499	39	allow	allow	VERB
taxlaw-6404	499	40	taxpayers	taxpayer	NOUN
taxlaw-6404	499	41	to	to	PART
taxlaw-6404	499	42	recover	recover	VERB
taxlaw-6404	499	43	their	their	PRON
taxlaw-6404	499	44	investments	investment	NOUN
taxlaw-6404	499	45	even	even	ADV
taxlaw-6404	499	46	more	more	ADV
taxlaw-6404	499	47	quickly	quickly	ADV
taxlaw-6404	499	48	than	than	ADP
taxlaw-6404	499	49	with	with	ADP
taxlaw-6404	499	50	macrs	macrs	PROPN
taxlaw-6404	499	51	.	.	PUNCT
taxlaw-6404	500	1	section	section	PROPN
taxlaw-6404	500	2	168(k	168(k	PROPN
taxlaw-6404	500	3	)	)	PUNCT
taxlaw-6404	500	4	provides	provide	VERB
taxlaw-6404	500	5	for	for	ADP
taxlaw-6404	500	6	“	"	PUNCT
taxlaw-6404	500	7	bonus	bonus	NOUN
taxlaw-6404	500	8	122	122	NUM
taxlaw-6404	500	9	rev	rev	NOUN
taxlaw-6404	500	10	.	.	PROPN
taxlaw-6404	500	11	proc	proc	PROPN
taxlaw-6404	500	12	.	.	PUNCT
taxlaw-6404	501	1	87	87	NUM
taxlaw-6404	501	2	-	-	SYM
taxlaw-6404	501	3	56	56	NUM
taxlaw-6404	501	4	,	,	PUNCT
taxlaw-6404	501	5	supra	supra	NOUN
taxlaw-6404	501	6	note	note	NOUN
taxlaw-6404	501	7	116	116	NUM
taxlaw-6404	501	8	.	.	PUNCT
taxlaw-6404	502	1	123	123	NUM
taxlaw-6404	502	2	see	see	VERB
taxlaw-6404	502	3	i.r.c	i.r.c	NOUN
taxlaw-6404	502	4	.	.	PUNCT
taxlaw-6404	503	1	§	§	PROPN
taxlaw-6404	503	2	168(b	168(b	PROPN
taxlaw-6404	503	3	)	)	PUNCT
taxlaw-6404	503	4	.	.	PUNCT
taxlaw-6404	504	1	these	these	DET
taxlaw-6404	504	2	methods	method	NOUN
taxlaw-6404	504	3	switch	switch	VERB
taxlaw-6404	504	4	to	to	ADP
taxlaw-6404	504	5	straight	straight	ADJ
taxlaw-6404	504	6	-	-	PUNCT
taxlaw-6404	504	7	line	line	NOUN
taxlaw-6404	504	8	when	when	SCONJ
taxlaw-6404	504	9	that	that	DET
taxlaw-6404	504	10	method	method	NOUN
taxlaw-6404	504	11	would	would	AUX
taxlaw-6404	504	12	produce	produce	VERB
taxlaw-6404	504	13	greater	great	ADJ
taxlaw-6404	504	14	depreciation	depreciation	NOUN
taxlaw-6404	504	15	deductions	deduction	NOUN
taxlaw-6404	504	16	.	.	PUNCT
taxlaw-6404	505	1	124	124	NUM
taxlaw-6404	505	2	see	see	VERB
taxlaw-6404	505	3	i	i	PRON
taxlaw-6404	505	4	d.	d.	PROPN
taxlaw-6404	505	5	while	while	SCONJ
taxlaw-6404	505	6	the	the	DET
taxlaw-6404	505	7	straight	straight	ADJ
taxlaw-6404	505	8	-	-	PUNCT
taxlaw-6404	505	9	line	line	NOUN
taxlaw-6404	505	10	depreciation	depreciation	NOUN
taxlaw-6404	505	11	divides	divide	VERB
taxlaw-6404	505	12	the	the	DET
taxlaw-6404	505	13	total	total	ADJ
taxlaw-6404	505	14	amount	amount	NOUN
taxlaw-6404	505	15	of	of	ADP
taxlaw-6404	505	16	the	the	DET
taxlaw-6404	505	17	expenditure	expenditure	NOUN
taxlaw-6404	505	18	by	by	ADP
taxlaw-6404	505	19	the	the	DET
taxlaw-6404	505	20	recovery	recovery	NOUN
taxlaw-6404	505	21	period	period	NOUN
taxlaw-6404	505	22	to	to	PART
taxlaw-6404	505	23	give	give	VERB
taxlaw-6404	505	24	an	an	DET
taxlaw-6404	505	25	aliquot	aliquot	NOUN
taxlaw-6404	505	26	portion	portion	NOUN
taxlaw-6404	505	27	of	of	ADP
taxlaw-6404	505	28	depreciation	depreciation	NOUN
taxlaw-6404	505	29	per	per	ADP
taxlaw-6404	505	30	year	year	NOUN
taxlaw-6404	505	31	,	,	PUNCT
taxlaw-6404	505	32	the	the	DET
taxlaw-6404	505	33	double	double	ADJ
taxlaw-6404	505	34	declining	decline	VERB
taxlaw-6404	505	35	balance	balance	NOUN
taxlaw-6404	505	36	method	method	NOUN
taxlaw-6404	505	37	allows	allow	VERB
taxlaw-6404	505	38	taxpayers	taxpayer	NOUN
taxlaw-6404	505	39	to	to	PART
taxlaw-6404	505	40	deduct	deduct	VERB
taxlaw-6404	505	41	two	two	NUM
taxlaw-6404	505	42	times	time	NOUN
taxlaw-6404	505	43	the	the	DET
taxlaw-6404	505	44	depreciation	depreciation	NOUN
taxlaw-6404	505	45	allowed	allow	VERB
taxlaw-6404	505	46	under	under	ADP
taxlaw-6404	505	47	the	the	DET
taxlaw-6404	505	48	straight	straight	ADJ
taxlaw-6404	505	49	-	-	PUNCT
taxlaw-6404	505	50	line	line	NOUN
taxlaw-6404	505	51	method	method	NOUN
taxlaw-6404	505	52	in	in	ADP
taxlaw-6404	505	53	the	the	DET
taxlaw-6404	505	54	first	first	ADJ
taxlaw-6404	505	55	few	few	ADJ
taxlaw-6404	505	56	years	year	NOUN
taxlaw-6404	505	57	of	of	ADP
taxlaw-6404	505	58	the	the	DET
taxlaw-6404	505	59	recovery	recovery	NOUN
taxlaw-6404	505	60	period	period	NOUN
taxlaw-6404	505	61	.	.	PUNCT
taxlaw-6404	506	1	the	the	DET
taxlaw-6404	506	2	150	150	NUM
taxlaw-6404	506	3	%	%	NOUN
taxlaw-6404	506	4	declining	decline	VERB
taxlaw-6404	506	5	balance	balance	NOUN
taxlaw-6404	506	6	provides	provide	VERB
taxlaw-6404	506	7	a	a	DET
taxlaw-6404	506	8	deduction	deduction	NOUN
taxlaw-6404	506	9	equal	equal	ADJ
taxlaw-6404	506	10	to	to	ADP
taxlaw-6404	506	11	one	one	NUM
taxlaw-6404	506	12	and	and	CCONJ
taxlaw-6404	506	13	a	a	DET
taxlaw-6404	506	14	half	half	NOUN
taxlaw-6404	506	15	times	time	NOUN
taxlaw-6404	506	16	the	the	DET
taxlaw-6404	506	17	deduction	deduction	NOUN
taxlaw-6404	506	18	allowed	allow	VERB
taxlaw-6404	506	19	under	under	ADP
taxlaw-6404	506	20	the	the	DET
taxlaw-6404	506	21	straight	straight	ADJ
taxlaw-6404	506	22	-	-	PUNCT
taxlaw-6404	506	23	line	line	NOUN
taxlaw-6404	506	24	method	method	NOUN
taxlaw-6404	506	25	.	.	PUNCT
taxlaw-6404	507	1	see	see	VERB
taxlaw-6404	507	2	i	i	PRON
taxlaw-6404	507	3	d.	d.	PROPN
taxlaw-6404	507	4	125	125	NUM
taxlaw-6404	507	5	see	see	VERB
taxlaw-6404	507	6	staff	staff	NOUN
taxlaw-6404	507	7	of	of	ADP
taxlaw-6404	507	8	joint	joint	ADJ
taxlaw-6404	507	9	comm	comm	NOUN
taxlaw-6404	507	10	.	.	PUNCT
taxlaw-6404	508	1	on	on	ADP
taxlaw-6404	508	2	tax’n	tax’n	NUM
taxlaw-6404	508	3	,	,	PUNCT
taxlaw-6404	508	4	jcx-54	jcx-54	PROPN
taxlaw-6404	508	5	-	-	PUNCT
taxlaw-6404	508	6	01	01	NUM
taxlaw-6404	508	7	,	,	PUNCT
taxlaw-6404	508	8	supra	supra	PROPN
taxlaw-6404	508	9	note	note	PROPN
taxlaw-6404	508	10	56	56	NUM
taxlaw-6404	508	11	,	,	PUNCT
taxlaw-6404	508	12	at	at	ADP
taxlaw-6404	508	13	20	20	NUM
taxlaw-6404	508	14	-	-	SYM
taxlaw-6404	508	15	21	21	NUM
taxlaw-6404	508	16	.	.	PUNCT
taxlaw-6404	508	17	0	0	NUM
taxlaw-6404	509	1	10	10	NUM
taxlaw-6404	509	2	20	20	NUM
taxlaw-6404	509	3	30	30	NUM
taxlaw-6404	509	4	40	40	NUM
taxlaw-6404	509	5	50	50	NUM
taxlaw-6404	509	6	60	60	NUM
taxlaw-6404	509	7	transmission	transmission	NOUN
taxlaw-6404	509	8	and	and	CCONJ
taxlaw-6404	509	9	distribution	distribution	NOUN
taxlaw-6404	509	10	facilities	facility	NOUN
taxlaw-6404	509	11	nuclear	nuclear	ADJ
taxlaw-6404	509	12	power	power	NOUN
taxlaw-6404	509	13	plant	plant	NOUN
taxlaw-6404	509	14	natural	natural	ADJ
taxlaw-6404	509	15	gas	gas	NOUN
taxlaw-6404	509	16	power	power	NOUN
taxlaw-6404	509	17	plant	plant	NOUN
taxlaw-6404	509	18	coal	coal	NOUN
taxlaw-6404	509	19	fired	fire	VERB
taxlaw-6404	509	20	steam	steam	NOUN
taxlaw-6404	509	21	generation	generation	NOUN
taxlaw-6404	509	22	plant	plant	NOUN
taxlaw-6404	509	23	recovery	recovery	NOUN
taxlaw-6404	509	24	period	period	NOUN
taxlaw-6404	509	25	(	(	PUNCT
taxlaw-6404	509	26	tax	tax	NOUN
taxlaw-6404	509	27	)	)	PUNCT
taxlaw-6404	509	28	service	service	NOUN
taxlaw-6404	509	29	life	life	NOUN
taxlaw-6404	509	30	(	(	PUNCT
taxlaw-6404	509	31	book	book	NOUN
taxlaw-6404	509	32	)	)	PUNCT
taxlaw-6404	509	33	2019	2019	NUM
taxlaw-6404	509	34	]	]	PUNCT
taxlaw-6404	509	35	stranded	strand	VERB
taxlaw-6404	509	36	assets	asset	NOUN
taxlaw-6404	509	37	and	and	CCONJ
taxlaw-6404	509	38	efficient	efficient	ADJ
taxlaw-6404	509	39	pricing	pricing	NOUN
taxlaw-6404	509	40	for	for	ADP
taxlaw-6404	509	41	regulated	regulated	ADJ
taxlaw-6404	509	42	utilities	utility	NOUN
taxlaw-6404	509	43	:	:	PUNCT
taxlaw-6404	509	44	a	a	DET
taxlaw-6404	509	45	federal	federal	ADJ
taxlaw-6404	509	46	tax	tax	NOUN
taxlaw-6404	509	47	solution	solution	NOUN
taxlaw-6404	509	48	19	19	NUM
taxlaw-6404	509	49	depreciation	depreciation	NOUN
taxlaw-6404	509	50	.	.	PUNCT
taxlaw-6404	510	1	”126	”126	PART
taxlaw-6404	511	1	congress	congress	PROPN
taxlaw-6404	511	2	’s	’s	PART
taxlaw-6404	511	3	original	original	ADJ
taxlaw-6404	511	4	intention	intention	NOUN
taxlaw-6404	511	5	was	be	AUX
taxlaw-6404	511	6	to	to	PART
taxlaw-6404	511	7	spur	spur	VERB
taxlaw-6404	511	8	growth	growth	NOUN
taxlaw-6404	511	9	by	by	ADP
taxlaw-6404	511	10	allowing	allow	VERB
taxlaw-6404	511	11	businesses	business	NOUN
taxlaw-6404	511	12	to	to	PART
taxlaw-6404	511	13	deduct	deduct	VERB
taxlaw-6404	511	14	immediately	immediately	ADV
taxlaw-6404	511	15	,	,	PUNCT
taxlaw-6404	511	16	or	or	CCONJ
taxlaw-6404	511	17	“	"	PUNCT
taxlaw-6404	511	18	expense	expense	NOUN
taxlaw-6404	511	19	,	,	PUNCT
taxlaw-6404	511	20	”	"	PUNCT
taxlaw-6404	511	21	a	a	DET
taxlaw-6404	511	22	portion	portion	NOUN
taxlaw-6404	511	23	of	of	ADP
taxlaw-6404	511	24	the	the	DET
taxlaw-6404	511	25	cost	cost	NOUN
taxlaw-6404	511	26	of	of	ADP
taxlaw-6404	511	27	assets	asset	NOUN
taxlaw-6404	511	28	in	in	ADP
taxlaw-6404	511	29	the	the	DET
taxlaw-6404	511	30	year	year	NOUN
taxlaw-6404	511	31	they	they	PRON
taxlaw-6404	511	32	are	be	AUX
taxlaw-6404	511	33	placed	place	VERB
taxlaw-6404	511	34	in	in	ADP
taxlaw-6404	511	35	service.127	service.127	PROPN
taxlaw-6404	511	36	theoretically	theoretically	ADV
taxlaw-6404	511	37	,	,	PUNCT
taxlaw-6404	511	38	a	a	DET
taxlaw-6404	511	39	business	business	NOUN
taxlaw-6404	511	40	that	that	PRON
taxlaw-6404	511	41	recovers	recover	VERB
taxlaw-6404	511	42	its	its	PRON
taxlaw-6404	511	43	business	business	NOUN
taxlaw-6404	511	44	investments	investment	NOUN
taxlaw-6404	511	45	more	more	ADV
taxlaw-6404	511	46	quickly	quickly	ADV
taxlaw-6404	511	47	may	may	AUX
taxlaw-6404	511	48	replace	replace	VERB
taxlaw-6404	511	49	them	they	PRON
taxlaw-6404	511	50	sooner	soon	ADV
taxlaw-6404	511	51	,	,	PUNCT
taxlaw-6404	511	52	leading	lead	VERB
taxlaw-6404	511	53	to	to	ADP
taxlaw-6404	511	54	the	the	DET
taxlaw-6404	511	55	acquisition	acquisition	NOUN
taxlaw-6404	511	56	of	of	ADP
taxlaw-6404	511	57	more	more	ADJ
taxlaw-6404	511	58	business	business	NOUN
taxlaw-6404	511	59	assets	asset	NOUN
taxlaw-6404	511	60	.	.	PUNCT
taxlaw-6404	512	1	by	by	ADP
taxlaw-6404	512	2	stimulating	stimulate	VERB
taxlaw-6404	512	3	manufacturing	manufacturing	NOUN
taxlaw-6404	512	4	and	and	CCONJ
taxlaw-6404	512	5	retail	retail	ADJ
taxlaw-6404	512	6	job	job	NOUN
taxlaw-6404	512	7	growth	growth	NOUN
taxlaw-6404	512	8	,	,	PUNCT
taxlaw-6404	512	9	congress	congress	PROPN
taxlaw-6404	512	10	sought	seek	VERB
taxlaw-6404	512	11	to	to	PART
taxlaw-6404	512	12	improve	improve	VERB
taxlaw-6404	512	13	productivity	productivity	NOUN
taxlaw-6404	512	14	and	and	CCONJ
taxlaw-6404	512	15	enhance	enhance	VERB
taxlaw-6404	512	16	economic	economic	ADJ
taxlaw-6404	512	17	performance.128	performance.128	NOUN
taxlaw-6404	512	18	congress	congress	PROPN
taxlaw-6404	512	19	initially	initially	ADV
taxlaw-6404	512	20	employed	employ	VERB
taxlaw-6404	512	21	bonus	bonus	NOUN
taxlaw-6404	512	22	depreciation	depreciation	NOUN
taxlaw-6404	512	23	to	to	PART
taxlaw-6404	512	24	spur	spur	VERB
taxlaw-6404	512	25	the	the	DET
taxlaw-6404	512	26	economy	economy	NOUN
taxlaw-6404	512	27	following	follow	VERB
taxlaw-6404	512	28	the	the	DET
taxlaw-6404	512	29	september	september	PROPN
taxlaw-6404	512	30	11	11	NUM
taxlaw-6404	512	31	,	,	PUNCT
taxlaw-6404	512	32	2001	2001	NUM
taxlaw-6404	512	33	terrorist	terrorist	ADJ
taxlaw-6404	512	34	attacks	attack	NOUN
taxlaw-6404	512	35	.	.	PUNCT
taxlaw-6404	513	1	the	the	DET
taxlaw-6404	513	2	job	job	NOUN
taxlaw-6404	513	3	creation	creation	NOUN
taxlaw-6404	513	4	and	and	CCONJ
taxlaw-6404	513	5	worker	worker	NOUN
taxlaw-6404	513	6	assistance	assistance	NOUN
taxlaw-6404	513	7	act	act	NOUN
taxlaw-6404	513	8	of	of	ADP
taxlaw-6404	513	9	2002129	2002129	NUM
taxlaw-6404	513	10	authorized	authorize	VERB
taxlaw-6404	513	11	taxpayers	taxpayer	NOUN
taxlaw-6404	513	12	to	to	PART
taxlaw-6404	513	13	deduct	deduct	VERB
taxlaw-6404	513	14	30	30	NUM
taxlaw-6404	513	15	%	%	NOUN
taxlaw-6404	513	16	of	of	ADP
taxlaw-6404	513	17	their	their	PRON
taxlaw-6404	513	18	cost	cost	NOUN
taxlaw-6404	513	19	basis	basis	NOUN
taxlaw-6404	513	20	in	in	ADP
taxlaw-6404	513	21	qualified	qualified	ADJ
taxlaw-6404	513	22	depreciable	depreciable	ADJ
taxlaw-6404	513	23	property	property	NOUN
taxlaw-6404	513	24	with	with	ADP
taxlaw-6404	513	25	a	a	DET
taxlaw-6404	513	26	recovery	recovery	NOUN
taxlaw-6404	513	27	period	period	NOUN
taxlaw-6404	513	28	of	of	ADP
taxlaw-6404	513	29	20	20	NUM
taxlaw-6404	513	30	years	year	NOUN
taxlaw-6404	513	31	or	or	CCONJ
taxlaw-6404	513	32	less	less	ADJ
taxlaw-6404	513	33	,	,	PUNCT
taxlaw-6404	513	34	if	if	SCONJ
taxlaw-6404	513	35	they	they	PRON
taxlaw-6404	513	36	acquired	acquire	VERB
taxlaw-6404	513	37	the	the	DET
taxlaw-6404	513	38	property	property	NOUN
taxlaw-6404	513	39	and	and	CCONJ
taxlaw-6404	513	40	placed	place	VERB
taxlaw-6404	513	41	it	it	PRON
taxlaw-6404	513	42	in	in	ADP
taxlaw-6404	513	43	service	service	NOUN
taxlaw-6404	513	44	between	between	ADP
taxlaw-6404	513	45	september	september	PROPN
taxlaw-6404	513	46	10	10	NUM
taxlaw-6404	513	47	,	,	PUNCT
taxlaw-6404	513	48	2001	2001	NUM
taxlaw-6404	513	49	,	,	PUNCT
taxlaw-6404	513	50	and	and	CCONJ
taxlaw-6404	513	51	may	may	PROPN
taxlaw-6404	513	52	5	5	NUM
taxlaw-6404	513	53	,	,	PUNCT
taxlaw-6404	513	54	2003	2003	NUM
taxlaw-6404	513	55	.	.	PUNCT
taxlaw-6404	514	1	after	after	ADP
taxlaw-6404	514	2	deducting	deduct	VERB
taxlaw-6404	514	3	this	this	DET
taxlaw-6404	514	4	sum	sum	NOUN
taxlaw-6404	514	5	,	,	PUNCT
taxlaw-6404	514	6	the	the	DET
taxlaw-6404	514	7	taxpayer	taxpayer	NOUN
taxlaw-6404	514	8	could	could	AUX
taxlaw-6404	514	9	also	also	ADV
taxlaw-6404	514	10	take	take	VERB
taxlaw-6404	514	11	normal	normal	ADJ
taxlaw-6404	514	12	depreciation	depreciation	NOUN
taxlaw-6404	514	13	deductions	deduction	NOUN
taxlaw-6404	514	14	on	on	ADP
taxlaw-6404	514	15	their	their	PRON
taxlaw-6404	514	16	remaining	remain	VERB
taxlaw-6404	514	17	basis	basis	NOUN
taxlaw-6404	514	18	in	in	ADP
taxlaw-6404	514	19	the	the	DET
taxlaw-6404	514	20	property	property	NOUN
taxlaw-6404	514	21	under	under	ADP
taxlaw-6404	514	22	macrs	macr	NOUN
taxlaw-6404	514	23	for	for	ADP
taxlaw-6404	514	24	the	the	DET
taxlaw-6404	514	25	year	year	NOUN
taxlaw-6404	514	26	the	the	DET
taxlaw-6404	514	27	property	property	NOUN
taxlaw-6404	514	28	was	be	AUX
taxlaw-6404	514	29	placed	place	VERB
taxlaw-6404	514	30	in	in	ADP
taxlaw-6404	514	31	service	service	NOUN
taxlaw-6404	514	32	and	and	CCONJ
taxlaw-6404	514	33	subsequent	subsequent	ADJ
taxlaw-6404	514	34	years	year	NOUN
taxlaw-6404	514	35	.	.	PUNCT
taxlaw-6404	515	1	congress	congress	PROPN
taxlaw-6404	515	2	has	have	AUX
taxlaw-6404	515	3	since	since	SCONJ
taxlaw-6404	515	4	extended	extended	ADJ
taxlaw-6404	515	5	bonus	bonus	NOUN
taxlaw-6404	515	6	depreciation,130	depreciation,130	PROPN
taxlaw-6404	515	7	allowed	allow	VERB
taxlaw-6404	515	8	it	it	PRON
taxlaw-6404	515	9	to	to	ADP
taxlaw-6404	515	10	lapse,131	lapse,131	PROPN
taxlaw-6404	515	11	restored	restore	VERB
taxlaw-6404	515	12	it,132	it,132	NOUN
taxlaw-6404	515	13	and	and	CCONJ
taxlaw-6404	515	14	increased	increase	VERB
taxlaw-6404	515	15	the	the	DET
taxlaw-6404	515	16	bonus	bonus	NOUN
taxlaw-6404	515	17	to	to	PART
taxlaw-6404	515	18	cover	cover	VERB
taxlaw-6404	515	19	as	as	ADV
taxlaw-6404	515	20	much	much	ADJ
taxlaw-6404	515	21	as	as	ADP
taxlaw-6404	515	22	100	100	NUM
taxlaw-6404	515	23	%	%	NOUN
taxlaw-6404	515	24	of	of	ADP
taxlaw-6404	515	25	the	the	DET
taxlaw-6404	515	26	cost	cost	NOUN
taxlaw-6404	515	27	of	of	ADP
taxlaw-6404	515	28	the	the	DET
taxlaw-6404	515	29	asset	asset	NOUN
taxlaw-6404	515	30	,	,	PUNCT
taxlaw-6404	515	31	with	with	ADP
taxlaw-6404	515	32	phase	phase	NOUN
taxlaw-6404	515	33	-	-	PUNCT
taxlaw-6404	515	34	downs	down	NOUN
taxlaw-6404	515	35	of	of	ADP
taxlaw-6404	515	36	the	the	DET
taxlaw-6404	515	37	percentage	percentage	NOUN
taxlaw-6404	515	38	in	in	ADP
taxlaw-6404	515	39	later	later	ADV
taxlaw-6404	515	40	years.133	years.133	PROPN
taxlaw-6404	515	41	126	126	NUM
taxlaw-6404	515	42	i.r.c	i.r.c	NOUN
taxlaw-6404	515	43	.	.	PUNCT
taxlaw-6404	516	1	§	§	PROPN
taxlaw-6404	516	2	168(k	168(k	PROPN
taxlaw-6404	516	3	)	)	PUNCT
taxlaw-6404	516	4	.	.	PUNCT
taxlaw-6404	517	1	127	127	NUM
taxlaw-6404	517	2	another	another	DET
taxlaw-6404	517	3	provision	provision	NOUN
taxlaw-6404	517	4	dating	date	VERB
taxlaw-6404	517	5	from	from	ADP
taxlaw-6404	517	6	1958	1958	NUM
taxlaw-6404	517	7	,	,	PUNCT
taxlaw-6404	517	8	section	section	NOUN
taxlaw-6404	517	9	179	179	NUM
taxlaw-6404	517	10	,	,	PUNCT
taxlaw-6404	517	11	permits	permit	VERB
taxlaw-6404	517	12	smaller	small	ADJ
taxlaw-6404	517	13	businesses	business	NOUN
taxlaw-6404	517	14	to	to	ADP
taxlaw-6404	517	15	“	"	PUNCT
taxlaw-6404	517	16	expense	expense	VERB
taxlaw-6404	517	17	,	,	PUNCT
taxlaw-6404	517	18	”	"	PUNCT
taxlaw-6404	517	19	deduct	deduct	NOUN
taxlaw-6404	517	20	in	in	ADP
taxlaw-6404	517	21	full	full	ADJ
taxlaw-6404	517	22	,	,	PUNCT
taxlaw-6404	517	23	the	the	DET
taxlaw-6404	517	24	cost	cost	NOUN
taxlaw-6404	517	25	of	of	ADP
taxlaw-6404	517	26	equipment	equipment	NOUN
taxlaw-6404	517	27	placed	place	VERB
taxlaw-6404	517	28	in	in	ADP
taxlaw-6404	517	29	service	service	NOUN
taxlaw-6404	517	30	in	in	ADP
taxlaw-6404	517	31	a	a	DET
taxlaw-6404	517	32	given	give	VERB
taxlaw-6404	517	33	year	year	NOUN
taxlaw-6404	517	34	.	.	PUNCT
taxlaw-6404	518	1	i.r.c	i.r.c	NOUN
taxlaw-6404	518	2	.	.	PUNCT
taxlaw-6404	519	1	§	§	PROPN
taxlaw-6404	519	2	179	179	NUM
taxlaw-6404	519	3	.	.	PUNCT
taxlaw-6404	520	1	congress	congress	PROPN
taxlaw-6404	520	2	has	have	AUX
taxlaw-6404	520	3	used	use	VERB
taxlaw-6404	520	4	the	the	DET
taxlaw-6404	520	5	provision	provision	NOUN
taxlaw-6404	520	6	to	to	PART
taxlaw-6404	520	7	stimulate	stimulate	VERB
taxlaw-6404	520	8	the	the	DET
taxlaw-6404	520	9	economy	economy	NOUN
taxlaw-6404	520	10	and	and	CCONJ
taxlaw-6404	520	11	simplify	simplify	VERB
taxlaw-6404	520	12	tax	tax	NOUN
taxlaw-6404	520	13	accounting	accounting	NOUN
taxlaw-6404	520	14	for	for	ADP
taxlaw-6404	520	15	small	small	ADJ
taxlaw-6404	520	16	businesses	business	NOUN
taxlaw-6404	520	17	,	,	PUNCT
taxlaw-6404	520	18	though	though	SCONJ
taxlaw-6404	520	19	recent	recent	ADJ
taxlaw-6404	520	20	dramatic	dramatic	ADJ
taxlaw-6404	520	21	changes	change	NOUN
taxlaw-6404	520	22	in	in	ADP
taxlaw-6404	520	23	the	the	DET
taxlaw-6404	520	24	provision	provision	NOUN
taxlaw-6404	520	25	’s	’s	PART
taxlaw-6404	520	26	parameters	parameter	NOUN
taxlaw-6404	520	27	have	have	AUX
taxlaw-6404	520	28	made	make	VERB
taxlaw-6404	520	29	the	the	DET
taxlaw-6404	520	30	deduction	deduction	NOUN
taxlaw-6404	520	31	available	available	ADJ
taxlaw-6404	520	32	for	for	ADP
taxlaw-6404	520	33	larger	large	ADJ
taxlaw-6404	520	34	businesses	business	NOUN
taxlaw-6404	520	35	.	.	PUNCT
taxlaw-6404	521	1	see	see	VERB
taxlaw-6404	521	2	jane	jane	PROPN
taxlaw-6404	521	3	g.	g.	PROPN
taxlaw-6404	521	4	gravelle	gravelle	PROPN
taxlaw-6404	521	5	,	,	PUNCT
taxlaw-6404	521	6	cong	cong	PROPN
taxlaw-6404	521	7	.	.	PUNCT
taxlaw-6404	522	1	research	research	NOUN
taxlaw-6404	522	2	serv	serv	PROPN
taxlaw-6404	522	3	.	.	PROPN
taxlaw-6404	522	4	,	,	PUNCT
taxlaw-6404	522	5	bonus	bonus	NOUN
taxlaw-6404	522	6	depreciation	depreciation	NOUN
taxlaw-6404	522	7	:	:	PUNCT
taxlaw-6404	522	8	economic	economic	ADJ
taxlaw-6404	522	9	and	and	CCONJ
taxlaw-6404	522	10	budgetary	budgetary	ADJ
taxlaw-6404	522	11	issues	issue	NOUN
taxlaw-6404	522	12	3	3	NUM
taxlaw-6404	522	13	,	,	PUNCT
taxlaw-6404	522	14	n.	n.	NOUN
taxlaw-6404	522	15	6	6	NUM
taxlaw-6404	522	16	(	(	PUNCT
taxlaw-6404	522	17	2014	2014	NUM
taxlaw-6404	522	18	)	)	PUNCT
taxlaw-6404	522	19	,	,	PUNCT
taxlaw-6404	522	20	https://fas.org/sgp/crs/misc/r43432.pdf	https://fas.org/sgp/crs/misc/r43432.pdf	X
taxlaw-6404	522	21	[	[	X
taxlaw-6404	522	22	https://perma.cc/2zdq-93vf	https://perma.cc/2zdq-93vf	X
taxlaw-6404	522	23	]	]	X
taxlaw-6404	522	24	.	.	PUNCT
taxlaw-6404	523	1	in	in	ADP
taxlaw-6404	523	2	the	the	DET
taxlaw-6404	523	3	short	short	ADJ
taxlaw-6404	523	4	term	term	NOUN
taxlaw-6404	523	5	,	,	PUNCT
taxlaw-6404	523	6	expensing	expense	VERB
taxlaw-6404	523	7	provisions	provision	NOUN
taxlaw-6404	523	8	reduce	reduce	VERB
taxlaw-6404	523	9	the	the	DET
taxlaw-6404	523	10	cost	cost	NOUN
taxlaw-6404	523	11	of	of	ADP
taxlaw-6404	523	12	capital	capital	NOUN
taxlaw-6404	523	13	for	for	SCONJ
taxlaw-6404	523	14	businesses	business	NOUN
taxlaw-6404	523	15	to	to	PART
taxlaw-6404	523	16	acquire	acquire	VERB
taxlaw-6404	523	17	qualified	qualified	ADJ
taxlaw-6404	523	18	assets	asset	NOUN
taxlaw-6404	523	19	and	and	CCONJ
taxlaw-6404	523	20	increase	increase	VERB
taxlaw-6404	523	21	the	the	DET
taxlaw-6404	523	22	cash	cash	NOUN
taxlaw-6404	523	23	flow	flow	NOUN
taxlaw-6404	523	24	of	of	ADP
taxlaw-6404	523	25	firms	firm	NOUN
taxlaw-6404	523	26	investing	invest	VERB
taxlaw-6404	523	27	in	in	ADP
taxlaw-6404	523	28	those	those	DET
taxlaw-6404	523	29	businesses	business	NOUN
taxlaw-6404	523	30	.	.	PUNCT
taxlaw-6404	524	1	i	i	PRON
taxlaw-6404	524	2	d.	d.	PROPN
taxlaw-6404	524	3	;	;	PUNCT
taxlaw-6404	524	4	see	see	VERB
taxlaw-6404	524	5	also	also	ADV
taxlaw-6404	524	6	gary	gary	PROPN
taxlaw-6404	524	7	guenther	guenther	PROPN
taxlaw-6404	524	8	,	,	PUNCT
taxlaw-6404	524	9	cong	cong	PROPN
taxlaw-6404	524	10	.	.	PUNCT
taxlaw-6404	525	1	research	research	NOUN
taxlaw-6404	525	2	serv	serv	PROPN
taxlaw-6404	525	3	.	.	PUNCT
taxlaw-6404	525	4	,	,	PUNCT
taxlaw-6404	525	5	section	section	NOUN
taxlaw-6404	525	6	179	179	NUM
taxlaw-6404	525	7	and	and	CCONJ
taxlaw-6404	525	8	bonus	bonus	NOUN
taxlaw-6404	525	9	depreciation	depreciation	NOUN
taxlaw-6404	525	10	expensing	expensing	NOUN
taxlaw-6404	525	11	allowances	allowance	NOUN
taxlaw-6404	525	12	:	:	PUNCT
taxlaw-6404	525	13	current	current	ADJ
taxlaw-6404	525	14	law	law	NOUN
taxlaw-6404	525	15	and	and	CCONJ
taxlaw-6404	525	16	issues	issue	NOUN
taxlaw-6404	525	17	for	for	ADP
taxlaw-6404	525	18	the	the	DET
taxlaw-6404	525	19	114th	114th	ADJ
taxlaw-6404	525	20	congress	congress	PROPN
taxlaw-6404	525	21	10	10	NUM
taxlaw-6404	525	22	(	(	PUNCT
taxlaw-6404	525	23	2015	2015	NUM
taxlaw-6404	525	24	)	)	PUNCT
taxlaw-6404	525	25	.	.	PUNCT
taxlaw-6404	526	1	currently	currently	ADV
taxlaw-6404	526	2	,	,	PUNCT
taxlaw-6404	526	3	businesses	business	NOUN
taxlaw-6404	526	4	acquiring	acquire	VERB
taxlaw-6404	526	5	new	new	ADJ
taxlaw-6404	526	6	or	or	CCONJ
taxlaw-6404	526	7	used	use	VERB
taxlaw-6404	526	8	property	property	NOUN
taxlaw-6404	526	9	that	that	PRON
taxlaw-6404	526	10	is	be	AUX
taxlaw-6404	526	11	depreciable	depreciable	ADJ
taxlaw-6404	526	12	under	under	ADP
taxlaw-6404	526	13	the	the	DET
taxlaw-6404	526	14	macrs	macrs	NOUN
taxlaw-6404	526	15	system	system	NOUN
taxlaw-6404	526	16	may	may	AUX
taxlaw-6404	526	17	take	take	VERB
taxlaw-6404	526	18	an	an	DET
taxlaw-6404	526	19	immediate	immediate	ADJ
taxlaw-6404	526	20	deduction	deduction	NOUN
taxlaw-6404	526	21	of	of	ADP
taxlaw-6404	526	22	up	up	ADP
taxlaw-6404	526	23	to	to	PART
taxlaw-6404	526	24	$	$	SYM
taxlaw-6404	526	25	1,000,000	1,000,000	NUM
taxlaw-6404	526	26	with	with	ADP
taxlaw-6404	526	27	an	an	DET
taxlaw-6404	526	28	investment	investment	NOUN
taxlaw-6404	526	29	maximum	maximum	NOUN
taxlaw-6404	526	30	of	of	ADP
taxlaw-6404	526	31	$	$	SYM
taxlaw-6404	526	32	2,500,000	2,500,000	NUM
taxlaw-6404	526	33	,	,	PUNCT
taxlaw-6404	526	34	above	above	ADP
taxlaw-6404	526	35	which	which	PRON
taxlaw-6404	526	36	the	the	DET
taxlaw-6404	526	37	deduction	deduction	NOUN
taxlaw-6404	526	38	is	be	AUX
taxlaw-6404	526	39	reduced	reduce	VERB
taxlaw-6404	526	40	dollar	dollar	NOUN
taxlaw-6404	526	41	-	-	PUNCT
taxlaw-6404	526	42	for	for	ADP
taxlaw-6404	526	43	-	-	PUNCT
taxlaw-6404	526	44	dollar	dollar	NOUN
taxlaw-6404	526	45	.	.	PUNCT
taxlaw-6404	527	1	i.r.c	i.r.c	NOUN
taxlaw-6404	527	2	.	.	PUNCT
taxlaw-6404	528	1	§	§	PROPN
taxlaw-6404	528	2	179(b	179(b	PROPN
taxlaw-6404	528	3	)	)	PUNCT
taxlaw-6404	528	4	and	and	CCONJ
taxlaw-6404	528	5	(	(	PUNCT
taxlaw-6404	528	6	d	d	NOUN
taxlaw-6404	528	7	)	)	PUNCT
taxlaw-6404	528	8	.	.	PUNCT
taxlaw-6404	529	1	see	see	VERB
taxlaw-6404	529	2	an	an	DET
taxlaw-6404	529	3	act	act	NOUN
taxlaw-6404	529	4	to	to	PART
taxlaw-6404	529	5	provide	provide	VERB
taxlaw-6404	529	6	for	for	ADP
taxlaw-6404	529	7	reconciliation	reconciliation	NOUN
taxlaw-6404	529	8	pursuant	pursuant	NOUN
taxlaw-6404	529	9	to	to	ADP
taxlaw-6404	529	10	titles	titles	PROPN
taxlaw-6404	529	11	ii	ii	PROPN
taxlaw-6404	529	12	and	and	CCONJ
taxlaw-6404	529	13	v	v	NOUN
taxlaw-6404	529	14	of	of	ADP
taxlaw-6404	529	15	the	the	DET
taxlaw-6404	529	16	concurrent	concurrent	ADJ
taxlaw-6404	529	17	resolution	resolution	NOUN
taxlaw-6404	529	18	on	on	ADP
taxlaw-6404	529	19	the	the	DET
taxlaw-6404	529	20	budget	budget	NOUN
taxlaw-6404	529	21	for	for	ADP
taxlaw-6404	529	22	fiscal	fiscal	ADJ
taxlaw-6404	529	23	year	year	NOUN
taxlaw-6404	529	24	2018	2018	NUM
taxlaw-6404	529	25	,	,	PUNCT
taxlaw-6404	529	26	pub	pub	NOUN
taxlaw-6404	529	27	.	.	PUNCT
taxlaw-6404	530	1	l.	l.	PROPN
taxlaw-6404	530	2	115–97	115–97	PROPN
taxlaw-6404	530	3	,	,	PUNCT
taxlaw-6404	530	4	131	131	NUM
taxlaw-6404	530	5	stat	stat	NOUN
taxlaw-6404	530	6	.	.	PUNCT
taxlaw-6404	531	1	2054	2054	NUM
taxlaw-6404	531	2	(	(	PUNCT
taxlaw-6404	531	3	2017	2017	NUM
taxlaw-6404	531	4	)	)	PUNCT
taxlaw-6404	531	5	(	(	PUNCT
taxlaw-6404	531	6	colloquially	colloquially	ADV
taxlaw-6404	531	7	known	know	VERB
taxlaw-6404	531	8	as	as	ADP
taxlaw-6404	531	9	the	the	DET
taxlaw-6404	531	10	tax	tax	NOUN
taxlaw-6404	531	11	cuts	cut	NOUN
taxlaw-6404	531	12	and	and	CCONJ
taxlaw-6404	531	13	jobs	job	NOUN
taxlaw-6404	531	14	act	act	NOUN
taxlaw-6404	531	15	of	of	ADP
taxlaw-6404	531	16	2017	2017	NUM
taxlaw-6404	531	17	)	)	PUNCT
taxlaw-6404	532	1	[	[	X
taxlaw-6404	532	2	hereinafter	hereinafter	NOUN
taxlaw-6404	532	3	,	,	PUNCT
taxlaw-6404	532	4	the	the	DET
taxlaw-6404	532	5	tcja	tcja	NOUN
taxlaw-6404	532	6	of	of	ADP
taxlaw-6404	532	7	2017	2017	NUM
taxlaw-6404	532	8	]	]	PUNCT
taxlaw-6404	532	9	.	.	PUNCT
taxlaw-6404	533	1	when	when	SCONJ
taxlaw-6404	533	2	combined	combine	VERB
taxlaw-6404	533	3	with	with	ADP
taxlaw-6404	533	4	other	other	ADJ
taxlaw-6404	533	5	depreciation	depreciation	NOUN
taxlaw-6404	533	6	provisions	provision	NOUN
taxlaw-6404	533	7	under	under	ADP
taxlaw-6404	533	8	section	section	NOUN
taxlaw-6404	533	9	168	168	NUM
taxlaw-6404	533	10	,	,	PUNCT
taxlaw-6404	533	11	section	section	NOUN
taxlaw-6404	533	12	179	179	NUM
taxlaw-6404	533	13	is	be	AUX
taxlaw-6404	533	14	applied	apply	VERB
taxlaw-6404	533	15	to	to	ADP
taxlaw-6404	533	16	the	the	DET
taxlaw-6404	533	17	first	first	ADJ
taxlaw-6404	533	18	$	$	SYM
taxlaw-6404	533	19	1,000,000	1,000,000	NUM
taxlaw-6404	533	20	of	of	ADP
taxlaw-6404	533	21	basis	basis	NOUN
taxlaw-6404	533	22	,	,	PUNCT
taxlaw-6404	533	23	and	and	CCONJ
taxlaw-6404	533	24	then	then	ADV
taxlaw-6404	533	25	section	section	NOUN
taxlaw-6404	533	26	168(k	168(k	NUM
taxlaw-6404	533	27	)	)	PUNCT
taxlaw-6404	533	28	bonus	bonus	NOUN
taxlaw-6404	533	29	depreciation	depreciation	NOUN
taxlaw-6404	533	30	is	be	AUX
taxlaw-6404	533	31	applied	apply	VERB
taxlaw-6404	533	32	,	,	PUNCT
taxlaw-6404	533	33	and	and	CCONJ
taxlaw-6404	533	34	then	then	ADV
taxlaw-6404	533	35	macrs	macrs	NOUN
taxlaw-6404	533	36	is	be	AUX
taxlaw-6404	533	37	applied	apply	VERB
taxlaw-6404	533	38	,	,	PUNCT
taxlaw-6404	533	39	all	all	PRON
taxlaw-6404	533	40	of	of	ADP
taxlaw-6404	533	41	which	which	PRON
taxlaw-6404	533	42	happen	happen	VERB
taxlaw-6404	533	43	during	during	ADP
taxlaw-6404	533	44	the	the	DET
taxlaw-6404	533	45	first	first	ADJ
taxlaw-6404	533	46	year	year	NOUN
taxlaw-6404	533	47	the	the	DET
taxlaw-6404	533	48	property	property	NOUN
taxlaw-6404	533	49	is	be	AUX
taxlaw-6404	533	50	placed	place	VERB
taxlaw-6404	533	51	in	in	ADP
taxlaw-6404	533	52	service	service	NOUN
taxlaw-6404	533	53	.	.	PUNCT
taxlaw-6404	534	1	subsequent	subsequent	ADJ
taxlaw-6404	534	2	macrs	macrs	NOUN
taxlaw-6404	534	3	allowances	allowance	NOUN
taxlaw-6404	534	4	are	be	AUX
taxlaw-6404	534	5	calculated	calculate	VERB
taxlaw-6404	534	6	from	from	ADP
taxlaw-6404	534	7	the	the	DET
taxlaw-6404	534	8	tax	tax	NOUN
taxlaw-6404	534	9	basis	basis	NOUN
taxlaw-6404	534	10	remaining	remain	VERB
taxlaw-6404	534	11	after	after	ADP
taxlaw-6404	534	12	the	the	DET
taxlaw-6404	534	13	first	first	ADJ
taxlaw-6404	534	14	year	year	NOUN
taxlaw-6404	534	15	.	.	PUNCT
taxlaw-6404	535	1	128	128	NUM
taxlaw-6404	536	1	while	while	SCONJ
taxlaw-6404	536	2	the	the	DET
taxlaw-6404	536	3	original	original	ADJ
taxlaw-6404	536	4	goal	goal	NOUN
taxlaw-6404	536	5	of	of	ADP
taxlaw-6404	536	6	bonus	bonus	NOUN
taxlaw-6404	536	7	depreciation	depreciation	NOUN
taxlaw-6404	536	8	and	and	CCONJ
taxlaw-6404	536	9	expensing	expense	VERB
taxlaw-6404	536	10	provisions	provision	NOUN
taxlaw-6404	536	11	was	be	AUX
taxlaw-6404	536	12	to	to	PART
taxlaw-6404	536	13	spur	spur	VERB
taxlaw-6404	536	14	a	a	DET
taxlaw-6404	536	15	flagging	flagging	ADJ
taxlaw-6404	536	16	economy	economy	NOUN
taxlaw-6404	536	17	,	,	PUNCT
taxlaw-6404	536	18	empirical	empirical	ADJ
taxlaw-6404	536	19	studies	study	NOUN
taxlaw-6404	536	20	have	have	AUX
taxlaw-6404	536	21	shown	show	VERB
taxlaw-6404	536	22	that	that	SCONJ
taxlaw-6404	536	23	they	they	PRON
taxlaw-6404	536	24	are	be	AUX
taxlaw-6404	536	25	not	not	PART
taxlaw-6404	536	26	effective	effective	ADJ
taxlaw-6404	536	27	as	as	ADP
taxlaw-6404	536	28	stimuli	stimulus	NOUN
taxlaw-6404	536	29	.	.	PUNCT
taxlaw-6404	537	1	see	see	VERB
taxlaw-6404	537	2	guenther	guenther	PROPN
taxlaw-6404	537	3	,	,	PUNCT
taxlaw-6404	537	4	supra	supra	PROPN
taxlaw-6404	537	5	note	note	PROPN
taxlaw-6404	537	6	127	127	NUM
taxlaw-6404	537	7	,	,	PUNCT
taxlaw-6404	537	8	at	at	ADP
taxlaw-6404	537	9	10	10	NUM
taxlaw-6404	537	10	-	-	SYM
taxlaw-6404	537	11	14	14	NUM
taxlaw-6404	537	12	.	.	PUNCT
taxlaw-6404	538	1	129	129	NUM
taxlaw-6404	538	2	see	see	VERB
taxlaw-6404	538	3	job	job	NOUN
taxlaw-6404	538	4	creation	creation	NOUN
taxlaw-6404	538	5	and	and	CCONJ
taxlaw-6404	538	6	worker	worker	NOUN
taxlaw-6404	538	7	assistance	assistance	NOUN
taxlaw-6404	538	8	act	act	NOUN
taxlaw-6404	538	9	of	of	ADP
taxlaw-6404	538	10	2002	2002	NUM
taxlaw-6404	538	11	,	,	PUNCT
taxlaw-6404	538	12	pub	pub	NOUN
taxlaw-6404	538	13	.	.	PUNCT
taxlaw-6404	539	1	l.	l.	PROPN
taxlaw-6404	539	2	no	no	INTJ
taxlaw-6404	539	3	.	.	PUNCT
taxlaw-6404	540	1	107	107	NUM
taxlaw-6404	540	2	-	-	SYM
taxlaw-6404	540	3	147	147	NUM
taxlaw-6404	540	4	,	,	PUNCT
taxlaw-6404	540	5	116	116	NUM
taxlaw-6404	540	6	stat	stat	NOUN
taxlaw-6404	540	7	.	.	PUNCT
taxlaw-6404	541	1	21	21	NUM
taxlaw-6404	541	2	.	.	X
taxlaw-6404	541	3	130	130	NUM
taxlaw-6404	541	4	the	the	DET
taxlaw-6404	541	5	jobs	job	NOUN
taxlaw-6404	541	6	growth	growth	NOUN
taxlaw-6404	541	7	tax	tax	NOUN
taxlaw-6404	541	8	relief	relief	NOUN
taxlaw-6404	541	9	and	and	CCONJ
taxlaw-6404	541	10	reconciliation	reconciliation	NOUN
taxlaw-6404	541	11	act	act	NOUN
taxlaw-6404	541	12	of	of	ADP
taxlaw-6404	541	13	2003	2003	NUM
taxlaw-6404	541	14	expanded	expand	VERB
taxlaw-6404	541	15	the	the	DET
taxlaw-6404	541	16	bonus	bonus	NOUN
taxlaw-6404	541	17	depreciation	depreciation	NOUN
taxlaw-6404	541	18	regime	regime	NOUN
taxlaw-6404	541	19	.	.	PUNCT
taxlaw-6404	542	1	see	see	VERB
taxlaw-6404	542	2	generally	generally	ADV
taxlaw-6404	542	3	jobs	job	NOUN
taxlaw-6404	542	4	and	and	CCONJ
taxlaw-6404	542	5	growth	growth	NOUN
taxlaw-6404	542	6	tax	tax	NOUN
taxlaw-6404	542	7	relief	relief	NOUN
taxlaw-6404	542	8	reconciliation	reconciliation	NOUN
taxlaw-6404	542	9	act	act	NOUN
taxlaw-6404	542	10	of	of	ADP
taxlaw-6404	542	11	2003	2003	NUM
taxlaw-6404	542	12	,	,	PUNCT
taxlaw-6404	542	13	pub	pub	NOUN
taxlaw-6404	542	14	.	.	PUNCT
taxlaw-6404	543	1	l.	l.	PROPN
taxlaw-6404	543	2	no	no	INTJ
taxlaw-6404	543	3	.	.	PROPN
taxlaw-6404	544	1	108	108	NUM
taxlaw-6404	544	2	-	-	SYM
taxlaw-6404	544	3	27	27	NUM
taxlaw-6404	544	4	,	,	PUNCT
taxlaw-6404	544	5	117	117	NUM
taxlaw-6404	544	6	stat	stat	NOUN
taxlaw-6404	544	7	.	.	PUNCT
taxlaw-6404	545	1	752	752	NUM
taxlaw-6404	545	2	.	.	PUNCT
taxlaw-6404	546	1	property	property	NOUN
taxlaw-6404	546	2	acquired	acquire	VERB
taxlaw-6404	546	3	after	after	ADP
taxlaw-6404	546	4	may	may	PROPN
taxlaw-6404	546	5	5	5	NUM
taxlaw-6404	546	6	,	,	PUNCT
taxlaw-6404	546	7	2003	2003	NUM
taxlaw-6404	546	8	and	and	CCONJ
taxlaw-6404	546	9	placed	place	VERB
taxlaw-6404	546	10	in	in	ADP
taxlaw-6404	546	11	service	service	NOUN
taxlaw-6404	546	12	by	by	ADP
taxlaw-6404	546	13	december	december	PROPN
taxlaw-6404	546	14	31	31	NUM
taxlaw-6404	546	15	,	,	PUNCT
taxlaw-6404	546	16	2004	2004	NUM
taxlaw-6404	546	17	was	be	AUX
taxlaw-6404	546	18	eligible	eligible	ADJ
taxlaw-6404	546	19	for	for	ADP
taxlaw-6404	546	20	bonus	bonus	NOUN
taxlaw-6404	546	21	depreciation	depreciation	NOUN
taxlaw-6404	546	22	of	of	ADP
taxlaw-6404	546	23	50	50	NUM
taxlaw-6404	546	24	%	%	NOUN
taxlaw-6404	546	25	.	.	PUNCT
taxlaw-6404	547	1	the	the	DET
taxlaw-6404	547	2	provision	provision	NOUN
taxlaw-6404	547	3	expired	expire	VERB
taxlaw-6404	547	4	at	at	ADP
taxlaw-6404	547	5	the	the	DET
taxlaw-6404	547	6	end	end	NOUN
taxlaw-6404	547	7	of	of	ADP
taxlaw-6404	547	8	2004	2004	NUM
taxlaw-6404	547	9	.	.	PUNCT
taxlaw-6404	548	1	131	131	NUM
taxlaw-6404	549	1	i	i	PRON
taxlaw-6404	549	2	d.	d.	PROPN
taxlaw-6404	549	3	the	the	DET
taxlaw-6404	549	4	provision	provision	NOUN
taxlaw-6404	549	5	expired	expire	VERB
taxlaw-6404	549	6	at	at	ADP
taxlaw-6404	549	7	the	the	DET
taxlaw-6404	549	8	end	end	NOUN
taxlaw-6404	549	9	of	of	ADP
taxlaw-6404	549	10	2004	2004	NUM
taxlaw-6404	549	11	.	.	PUNCT
taxlaw-6404	550	1	132	132	NUM
taxlaw-6404	550	2	in	in	ADP
taxlaw-6404	550	3	2008	2008	NUM
taxlaw-6404	550	4	,	,	PUNCT
taxlaw-6404	550	5	responding	respond	VERB
taxlaw-6404	550	6	again	again	ADV
taxlaw-6404	550	7	to	to	ADP
taxlaw-6404	550	8	an	an	DET
taxlaw-6404	550	9	economic	economic	ADJ
taxlaw-6404	550	10	recession	recession	NOUN
taxlaw-6404	550	11	,	,	PUNCT
taxlaw-6404	550	12	congress	congress	PROPN
taxlaw-6404	550	13	enacted	enact	VERB
taxlaw-6404	550	14	the	the	DET
taxlaw-6404	550	15	economic	economic	ADJ
taxlaw-6404	550	16	stimulus	stimulus	ADJ
taxlaw-6404	550	17	act	act	PROPN
taxlaw-6404	550	18	,	,	PUNCT
taxlaw-6404	550	19	restoring	restore	VERB
taxlaw-6404	550	20	the	the	DET
taxlaw-6404	550	21	temporary	temporary	ADJ
taxlaw-6404	550	22	50	50	NUM
taxlaw-6404	550	23	%	%	NOUN
taxlaw-6404	550	24	first	first	ADJ
taxlaw-6404	550	25	-	-	PUNCT
taxlaw-6404	550	26	year	year	NOUN
taxlaw-6404	550	27	bonus	bonus	NOUN
taxlaw-6404	550	28	depreciation	depreciation	NOUN
taxlaw-6404	550	29	break	break	NOUN
taxlaw-6404	550	30	from	from	ADP
taxlaw-6404	550	31	january	january	PROPN
taxlaw-6404	550	32	1	1	NUM
taxlaw-6404	550	33	,	,	PUNCT
taxlaw-6404	550	34	2008	2008	NUM
taxlaw-6404	550	35	through	through	ADP
taxlaw-6404	550	36	september	september	PROPN
taxlaw-6404	550	37	8	8	NUM
taxlaw-6404	550	38	,	,	PUNCT
taxlaw-6404	550	39	2010	2010	NUM
taxlaw-6404	550	40	.	.	PUNCT
taxlaw-6404	551	1	pub	pub	NOUN
taxlaw-6404	551	2	.	.	PUNCT
taxlaw-6404	552	1	l.	l.	PROPN
taxlaw-6404	552	2	110185	110185	NUM
taxlaw-6404	552	3	,	,	PUNCT
taxlaw-6404	552	4	122	122	NUM
taxlaw-6404	552	5	stat	stat	NOUN
taxlaw-6404	552	6	.	.	PUNCT
taxlaw-6404	553	1	613	613	NUM
taxlaw-6404	553	2	(	(	PUNCT
taxlaw-6404	553	3	2008	2008	NUM
taxlaw-6404	553	4	)	)	PUNCT
taxlaw-6404	553	5	.	.	PUNCT
taxlaw-6404	554	1	the	the	DET
taxlaw-6404	554	2	tax	tax	NOUN
taxlaw-6404	554	3	relief	relief	NOUN
taxlaw-6404	554	4	,	,	PUNCT
taxlaw-6404	554	5	unemployment	unemployment	NOUN
taxlaw-6404	554	6	insurance	insurance	NOUN
taxlaw-6404	554	7	reauthorization	reauthorization	NOUN
taxlaw-6404	554	8	,	,	PUNCT
taxlaw-6404	554	9	and	and	CCONJ
taxlaw-6404	554	10	job	job	NOUN
taxlaw-6404	554	11	creation	creation	NOUN
taxlaw-6404	554	12	act	act	NOUN
taxlaw-6404	554	13	of	of	ADP
taxlaw-6404	554	14	2010	2010	NUM
taxlaw-6404	554	15	,	,	PUNCT
taxlaw-6404	554	16	increased	increase	VERB
taxlaw-6404	554	17	the	the	DET
taxlaw-6404	554	18	bonus	bonus	NOUN
taxlaw-6404	554	19	depreciation	depreciation	NOUN
taxlaw-6404	554	20	allowance	allowance	NOUN
taxlaw-6404	554	21	to	to	ADP
taxlaw-6404	554	22	100	100	NUM
taxlaw-6404	554	23	%	%	NOUN
taxlaw-6404	554	24	and	and	CCONJ
taxlaw-6404	554	25	extended	extend	VERB
taxlaw-6404	554	26	the	the	DET
taxlaw-6404	554	27	allowance	allowance	NOUN
taxlaw-6404	554	28	through	through	ADP
taxlaw-6404	554	29	2011	2011	NUM
taxlaw-6404	554	30	for	for	ADP
taxlaw-6404	554	31	property	property	NOUN
taxlaw-6404	554	32	acquired	acquire	VERB
taxlaw-6404	554	33	after	after	ADP
taxlaw-6404	554	34	september	september	PROPN
taxlaw-6404	554	35	8	8	NUM
taxlaw-6404	554	36	,	,	PUNCT
taxlaw-6404	554	37	2010	2010	NUM
taxlaw-6404	554	38	and	and	CCONJ
taxlaw-6404	554	39	placed	place	VERB
taxlaw-6404	554	40	in	in	ADP
taxlaw-6404	554	41	service	service	NOUN
taxlaw-6404	554	42	by	by	ADP
taxlaw-6404	554	43	december	december	PROPN
taxlaw-6404	554	44	31	31	NUM
taxlaw-6404	554	45	,	,	PUNCT
taxlaw-6404	554	46	2011	2011	NUM
taxlaw-6404	554	47	.	.	PUNCT
taxlaw-6404	555	1	pub	pub	NOUN
taxlaw-6404	555	2	.	.	PUNCT
taxlaw-6404	556	1	l.	l.	PROPN
taxlaw-6404	556	2	111–312	111–312	NUM
taxlaw-6404	556	3	,	,	PUNCT
taxlaw-6404	556	4	124	124	NUM
taxlaw-6404	556	5	stat	stat	NOUN
taxlaw-6404	556	6	.	.	PUNCT
taxlaw-6404	557	1	3296	3296	NUM
taxlaw-6404	557	2	(	(	PUNCT
taxlaw-6404	557	3	2010	2010	NUM
taxlaw-6404	557	4	)	)	PUNCT
taxlaw-6404	557	5	.	.	PUNCT
taxlaw-6404	558	1	for	for	ADP
taxlaw-6404	558	2	2012	2012	NUM
taxlaw-6404	558	3	,	,	PUNCT
taxlaw-6404	558	4	bonus	bonus	NOUN
taxlaw-6404	558	5	depreciation	depreciation	NOUN
taxlaw-6404	558	6	was	be	AUX
taxlaw-6404	558	7	reduced	reduce	VERB
taxlaw-6404	558	8	again	again	ADV
taxlaw-6404	558	9	to	to	ADP
taxlaw-6404	558	10	50	50	NUM
taxlaw-6404	558	11	%	%	NOUN
taxlaw-6404	558	12	for	for	ADP
taxlaw-6404	558	13	qualified	qualified	ADJ
taxlaw-6404	558	14	property	property	NOUN
taxlaw-6404	558	15	placed	place	VERB
taxlaw-6404	558	16	in	in	ADP
taxlaw-6404	558	17	service	service	NOUN
taxlaw-6404	558	18	during	during	ADP
taxlaw-6404	558	19	this	this	DET
taxlaw-6404	558	20	period	period	NOUN
taxlaw-6404	558	21	.	.	PUNCT
taxlaw-6404	559	1	i	i	PRON
taxlaw-6404	559	2	d.	d.	PROPN
taxlaw-6404	559	3	133	133	NUM
taxlaw-6404	559	4	the	the	DET
taxlaw-6404	559	5	american	american	ADJ
taxlaw-6404	559	6	taxpayer	taxpayer	PROPN
taxlaw-6404	559	7	relief	relief	PROPN
taxlaw-6404	559	8	act	act	NOUN
taxlaw-6404	559	9	of	of	ADP
taxlaw-6404	559	10	2012	2012	NUM
taxlaw-6404	559	11	extended	extend	VERB
taxlaw-6404	559	12	the	the	DET
taxlaw-6404	559	13	50	50	NUM
taxlaw-6404	559	14	%	%	NOUN
taxlaw-6404	559	15	bonus	bonus	NOUN
taxlaw-6404	559	16	depreciation	depreciation	NOUN
taxlaw-6404	559	17	through	through	ADP
taxlaw-6404	559	18	january	january	PROPN
taxlaw-6404	559	19	1	1	NUM
taxlaw-6404	559	20	,	,	PUNCT
taxlaw-6404	559	21	2014	2014	NUM
taxlaw-6404	559	22	.	.	PUNCT
taxlaw-6404	560	1	pub	pub	NOUN
taxlaw-6404	560	2	.	.	PUNCT
taxlaw-6404	561	1	l.	l.	PROPN
taxlaw-6404	561	2	112–240	112–240	NUM
taxlaw-6404	561	3	,	,	PUNCT
taxlaw-6404	561	4	126	126	NUM
taxlaw-6404	561	5	stat	stat	NOUN
taxlaw-6404	561	6	.	.	PUNCT
taxlaw-6404	562	1	2313	2313	NUM
taxlaw-6404	562	2	,	,	PUNCT
taxlaw-6404	562	3	(	(	PUNCT
taxlaw-6404	562	4	2013	2013	NUM
taxlaw-6404	562	5	)	)	PUNCT
taxlaw-6404	562	6	.	.	PUNCT
taxlaw-6404	563	1	the	the	DET
taxlaw-6404	563	2	provision	provision	NOUN
taxlaw-6404	563	3	expired	expire	VERB
taxlaw-6404	563	4	in	in	ADP
taxlaw-6404	563	5	2014	2014	NUM
taxlaw-6404	563	6	,	,	PUNCT
taxlaw-6404	563	7	but	but	CCONJ
taxlaw-6404	563	8	was	be	AUX
taxlaw-6404	563	9	reinstated	reinstate	VERB
taxlaw-6404	563	10	at	at	ADP
taxlaw-6404	563	11	the	the	DET
taxlaw-6404	563	12	end	end	NOUN
taxlaw-6404	563	13	of	of	ADP
taxlaw-6404	563	14	2015	2015	NUM
taxlaw-6404	563	15	.	.	PUNCT
taxlaw-6404	564	1	see	see	VERB
taxlaw-6404	564	2	economic	economic	ADJ
taxlaw-6404	564	3	stimulus	stimulus	ADJ
taxlaw-6404	564	4	act	act	NOUN
taxlaw-6404	564	5	of	of	ADP
taxlaw-6404	564	6	2008	2008	NUM
taxlaw-6404	564	7	,	,	PUNCT
taxlaw-6404	564	8	pub	pub	NOUN
taxlaw-6404	564	9	.	.	PUNCT
taxlaw-6404	565	1	l.	l.	PROPN
taxlaw-6404	565	2	no	no	INTJ
taxlaw-6404	565	3	.	.	NOUN
taxlaw-6404	566	1	110	110	NUM
taxlaw-6404	566	2	-	-	SYM
taxlaw-6404	566	3	185	185	NUM
taxlaw-6404	566	4	,	,	PUNCT
taxlaw-6404	566	5	122	122	NUM
taxlaw-6404	566	6	stat	stat	NOUN
taxlaw-6404	566	7	.	.	PUNCT
taxlaw-6404	567	1	613	613	NUM
taxlaw-6404	567	2	;	;	PUNCT
taxlaw-6404	567	3	american	american	ADJ
taxlaw-6404	567	4	recovery	recovery	NOUN
taxlaw-6404	567	5	and	and	CCONJ
taxlaw-6404	567	6	reinvestment	reinvestment	NOUN
taxlaw-6404	567	7	act	act	NOUN
taxlaw-6404	567	8	of	of	ADP
taxlaw-6404	567	9	columbia	columbia	PROPN
taxlaw-6404	567	10	journal	journal	PROPN
taxlaw-6404	567	11	of	of	ADP
taxlaw-6404	567	12	tax	tax	NOUN
taxlaw-6404	567	13	law	law	NOUN
taxlaw-6404	568	1	[	[	X
taxlaw-6404	568	2	vol	vol	NOUN
taxlaw-6404	568	3	.	.	PUNCT
taxlaw-6404	569	1	11:1	11:1	NUM
taxlaw-6404	569	2	20	20	NUM
taxlaw-6404	569	3	the	the	DET
taxlaw-6404	569	4	following	follow	VERB
taxlaw-6404	569	5	table	table	NOUN
taxlaw-6404	569	6	identifies	identify	VERB
taxlaw-6404	569	7	the	the	DET
taxlaw-6404	569	8	percentage	percentage	NOUN
taxlaw-6404	569	9	of	of	ADP
taxlaw-6404	569	10	an	an	DET
taxlaw-6404	569	11	asset	asset	NOUN
taxlaw-6404	569	12	that	that	PRON
taxlaw-6404	569	13	may	may	AUX
taxlaw-6404	569	14	be	be	AUX
taxlaw-6404	569	15	deducted	deduct	VERB
taxlaw-6404	569	16	immediately	immediately	ADV
taxlaw-6404	569	17	(	(	PUNCT
taxlaw-6404	569	18	expensed	expense	VERB
taxlaw-6404	569	19	)	)	PUNCT
taxlaw-6404	569	20	the	the	DET
taxlaw-6404	569	21	first	first	ADJ
taxlaw-6404	569	22	year	year	NOUN
taxlaw-6404	569	23	that	that	PRON
taxlaw-6404	569	24	the	the	DET
taxlaw-6404	569	25	asset	asset	NOUN
taxlaw-6404	569	26	is	be	AUX
taxlaw-6404	569	27	placed	place	VERB
taxlaw-6404	569	28	in	in	ADP
taxlaw-6404	569	29	service	service	NOUN
taxlaw-6404	569	30	under	under	ADP
taxlaw-6404	569	31	the	the	DET
taxlaw-6404	569	32	section	section	NOUN
taxlaw-6404	569	33	168(k	168(k	NUM
taxlaw-6404	569	34	)	)	PUNCT
taxlaw-6404	569	35	bonus	bonus	NOUN
taxlaw-6404	569	36	depreciation	depreciation	NOUN
taxlaw-6404	569	37	provisions	provision	NOUN
taxlaw-6404	569	38	for	for	ADP
taxlaw-6404	569	39	any	any	DET
taxlaw-6404	569	40	portion	portion	NOUN
taxlaw-6404	569	41	of	of	ADP
taxlaw-6404	569	42	the	the	DET
taxlaw-6404	569	43	year	year	NOUN
taxlaw-6404	569	44	from	from	ADP
taxlaw-6404	569	45	2001	2001	NUM
taxlaw-6404	569	46	to	to	ADP
taxlaw-6404	569	47	2027	2027	NUM
taxlaw-6404	569	48	.	.	PUNCT
taxlaw-6404	570	1	the	the	DET
taxlaw-6404	570	2	table	table	NOUN
taxlaw-6404	570	3	contrasts	contrast	VERB
taxlaw-6404	570	4	the	the	DET
taxlaw-6404	570	5	availability	availability	NOUN
taxlaw-6404	570	6	of	of	ADP
taxlaw-6404	570	7	bonus	bonus	NOUN
taxlaw-6404	570	8	depreciation	depreciation	NOUN
taxlaw-6404	570	9	for	for	ADP
taxlaw-6404	570	10	qualifying	qualify	VERB
taxlaw-6404	570	11	property	property	NOUN
taxlaw-6404	570	12	generally	generally	ADV
taxlaw-6404	570	13	and	and	CCONJ
taxlaw-6404	570	14	for	for	ADP
taxlaw-6404	570	15	qualifying	qualify	VERB
taxlaw-6404	570	16	property	property	NOUN
taxlaw-6404	570	17	held	hold	VERB
taxlaw-6404	570	18	by	by	ADP
taxlaw-6404	570	19	regulated	regulated	ADJ
taxlaw-6404	570	20	utilities	utility	NOUN
taxlaw-6404	570	21	.	.	PUNCT
taxlaw-6404	571	1	figure	figure	NOUN
taxlaw-6404	571	2	2	2	NUM
taxlaw-6404	571	3	.	.	PUNCT
taxlaw-6404	571	4	comparison	comparison	NOUN
taxlaw-6404	571	5	for	for	ADP
taxlaw-6404	571	6	the	the	DET
taxlaw-6404	571	7	years	year	NOUN
taxlaw-6404	571	8	from	from	ADP
taxlaw-6404	571	9	2001	2001	NUM
taxlaw-6404	571	10	through	through	ADP
taxlaw-6404	571	11	2027	2027	NUM
taxlaw-6404	571	12	of	of	ADP
taxlaw-6404	571	13	the	the	DET
taxlaw-6404	571	14	percentage	percentage	NOUN
taxlaw-6404	571	15	of	of	ADP
taxlaw-6404	571	16	asset	asset	NOUN
taxlaw-6404	571	17	value	value	NOUN
taxlaw-6404	571	18	that	that	PRON
taxlaw-6404	571	19	may	may	AUX
taxlaw-6404	571	20	be	be	AUX
taxlaw-6404	571	21	expensed	expense	VERB
taxlaw-6404	571	22	the	the	DET
taxlaw-6404	571	23	year	year	NOUN
taxlaw-6404	571	24	the	the	DET
taxlaw-6404	571	25	asset	asset	NOUN
taxlaw-6404	571	26	is	be	AUX
taxlaw-6404	571	27	placed	place	VERB
taxlaw-6404	571	28	in	in	ADP
taxlaw-6404	571	29	service	service	NOUN
taxlaw-6404	571	30	pursuant	pursuant	ADJ
taxlaw-6404	571	31	to	to	ADP
taxlaw-6404	571	32	section	section	NOUN
taxlaw-6404	571	33	168(k	168(k	NUM
taxlaw-6404	571	34	)	)	PUNCT
taxlaw-6404	571	35	“	"	PUNCT
taxlaw-6404	571	36	bonus	bonus	NOUN
taxlaw-6404	571	37	depreciation	depreciation	NOUN
taxlaw-6404	571	38	”	"	PUNCT
taxlaw-6404	571	39	available	available	ADJ
taxlaw-6404	571	40	for	for	ADP
taxlaw-6404	571	41	qualifying	qualify	VERB
taxlaw-6404	571	42	property.134	property.134	ADV
taxlaw-6404	571	43	under	under	ADP
taxlaw-6404	571	44	the	the	DET
taxlaw-6404	571	45	tax	tax	NOUN
taxlaw-6404	571	46	cuts	cut	NOUN
taxlaw-6404	571	47	and	and	CCONJ
taxlaw-6404	571	48	jobs	job	NOUN
taxlaw-6404	571	49	act	act	NOUN
taxlaw-6404	571	50	of	of	ADP
taxlaw-6404	571	51	2017	2017	NUM
taxlaw-6404	571	52	,	,	PUNCT
taxlaw-6404	571	53	congress	congress	PROPN
taxlaw-6404	571	54	limited	limit	VERB
taxlaw-6404	571	55	the	the	DET
taxlaw-6404	571	56	ability	ability	NOUN
taxlaw-6404	571	57	of	of	ADP
taxlaw-6404	571	58	regulated	regulated	ADJ
taxlaw-6404	571	59	utilities	utility	NOUN
taxlaw-6404	571	60	to	to	PART
taxlaw-6404	571	61	take	take	VERB
taxlaw-6404	571	62	bonus	bonus	NOUN
taxlaw-6404	571	63	depreciation	depreciation	NOUN
taxlaw-6404	571	64	under	under	ADP
taxlaw-6404	571	65	section	section	NOUN
taxlaw-6404	571	66	168(k).135	168(k).135	NUM
taxlaw-6404	571	67	from	from	ADP
taxlaw-6404	571	68	2018	2018	NUM
taxlaw-6404	571	69	to	to	ADP
taxlaw-6404	571	70	2027	2027	NUM
taxlaw-6404	571	71	,	,	PUNCT
taxlaw-6404	571	72	utilities	utility	NOUN
taxlaw-6404	571	73	may	may	AUX
taxlaw-6404	571	74	not	not	PART
taxlaw-6404	571	75	take	take	VERB
taxlaw-6404	571	76	bonus	bonus	NOUN
taxlaw-6404	571	77	depreciation	depreciation	NOUN
taxlaw-6404	571	78	in	in	ADP
taxlaw-6404	571	79	new	new	ADJ
taxlaw-6404	571	80	assets	asset	NOUN
taxlaw-6404	571	81	,	,	PUNCT
taxlaw-6404	571	82	but	but	CCONJ
taxlaw-6404	571	83	they	they	PRON
taxlaw-6404	571	84	may	may	AUX
taxlaw-6404	571	85	deduct	deduct	VERB
taxlaw-6404	571	86	the	the	DET
taxlaw-6404	571	87	interest	interest	NOUN
taxlaw-6404	571	88	they	they	PRON
taxlaw-6404	571	89	pay	pay	VERB
taxlaw-6404	571	90	in	in	ADP
taxlaw-6404	571	91	full.136	full.136	NOUN
taxlaw-6404	571	92	in	in	ADP
taxlaw-6404	571	93	contrast	contrast	NOUN
taxlaw-6404	571	94	,	,	PUNCT
taxlaw-6404	571	95	nonutility	nonutility	NOUN
taxlaw-6404	571	96	firms	firm	NOUN
taxlaw-6404	571	97	may	may	AUX
taxlaw-6404	571	98	take	take	VERB
taxlaw-6404	571	99	bonus	bonus	NOUN
taxlaw-6404	571	100	depreciation	depreciation	NOUN
taxlaw-6404	571	101	,	,	PUNCT
taxlaw-6404	571	102	but	but	CCONJ
taxlaw-6404	571	103	if	if	SCONJ
taxlaw-6404	571	104	they	they	PRON
taxlaw-6404	571	105	do	do	VERB
taxlaw-6404	571	106	,	,	PUNCT
taxlaw-6404	571	107	their	their	PRON
taxlaw-6404	571	108	ability	ability	NOUN
taxlaw-6404	571	109	to	to	PART
taxlaw-6404	571	110	deduct	deduct	VERB
taxlaw-6404	571	111	interest	interest	NOUN
taxlaw-6404	571	112	is	be	AUX
taxlaw-6404	571	113	limited.137	limited.137	NOUN
taxlaw-6404	571	114	the	the	DET
taxlaw-6404	571	115	rationale	rationale	NOUN
taxlaw-6404	571	116	for	for	ADP
taxlaw-6404	571	117	this	this	DET
taxlaw-6404	571	118	choice	choice	NOUN
taxlaw-6404	571	119	is	be	AUX
taxlaw-6404	571	120	economic	economic	ADJ
taxlaw-6404	571	121	.	.	PUNCT
taxlaw-6404	572	1	historically	historically	ADV
taxlaw-6404	572	2	,	,	PUNCT
taxlaw-6404	572	3	interest	interest	NOUN
taxlaw-6404	572	4	paid	pay	VERB
taxlaw-6404	572	5	in	in	ADP
taxlaw-6404	572	6	connection	connection	NOUN
taxlaw-6404	572	7	with	with	ADP
taxlaw-6404	572	8	business	business	NOUN
taxlaw-6404	572	9	loans	loan	NOUN
taxlaw-6404	572	10	has	have	AUX
taxlaw-6404	572	11	been	be	AUX
taxlaw-6404	572	12	deductible	deductible	ADJ
taxlaw-6404	572	13	in	in	ADP
taxlaw-6404	572	14	full.138	full.138	NOUN
taxlaw-6404	572	15	when	when	SCONJ
taxlaw-6404	572	16	debt	debt	NOUN
taxlaw-6404	572	17	is	be	AUX
taxlaw-6404	572	18	used	use	VERB
taxlaw-6404	572	19	to	to	PART
taxlaw-6404	572	20	finance	finance	VERB
taxlaw-6404	572	21	the	the	DET
taxlaw-6404	572	22	acquisition	acquisition	NOUN
taxlaw-6404	572	23	of	of	ADP
taxlaw-6404	572	24	depreciable	depreciable	ADJ
taxlaw-6404	572	25	business	business	NOUN
taxlaw-6404	572	26	assets	asset	NOUN
taxlaw-6404	572	27	,	,	PUNCT
taxlaw-6404	572	28	a	a	DET
taxlaw-6404	572	29	significant	significant	ADJ
taxlaw-6404	572	30	portion	portion	NOUN
taxlaw-6404	572	31	of	of	ADP
taxlaw-6404	572	32	the	the	DET
taxlaw-6404	572	33	cost	cost	NOUN
taxlaw-6404	572	34	of	of	ADP
taxlaw-6404	572	35	those	those	DET
taxlaw-6404	572	36	assets	asset	NOUN
taxlaw-6404	572	37	may	may	AUX
taxlaw-6404	572	38	be	be	AUX
taxlaw-6404	572	39	deducted	deduct	VERB
taxlaw-6404	572	40	immediately	immediately	ADV
taxlaw-6404	572	41	.	.	PUNCT
taxlaw-6404	573	1	by	by	ADP
taxlaw-6404	573	2	2009	2009	NUM
taxlaw-6404	573	3	,	,	PUNCT
taxlaw-6404	573	4	pub	pub	NOUN
taxlaw-6404	573	5	.	.	PUNCT
taxlaw-6404	574	1	l.	l.	PROPN
taxlaw-6404	574	2	no	no	INTJ
taxlaw-6404	574	3	.	.	PROPN
taxlaw-6404	575	1	111	111	NUM
taxlaw-6404	575	2	-	-	SYM
taxlaw-6404	575	3	5	5	NUM
taxlaw-6404	575	4	,	,	PUNCT
taxlaw-6404	575	5	123	123	NUM
taxlaw-6404	575	6	stat	stat	NOUN
taxlaw-6404	575	7	.	.	PUNCT
taxlaw-6404	576	1	115	115	NUM
taxlaw-6404	576	2	;	;	PUNCT
taxlaw-6404	576	3	small	small	ADJ
taxlaw-6404	576	4	business	business	NOUN
taxlaw-6404	576	5	jobs	job	NOUN
taxlaw-6404	576	6	act	act	NOUN
taxlaw-6404	576	7	of	of	ADP
taxlaw-6404	576	8	2010	2010	NUM
taxlaw-6404	576	9	,	,	PUNCT
taxlaw-6404	576	10	pub	pub	NOUN
taxlaw-6404	576	11	.	.	PUNCT
taxlaw-6404	577	1	l.	l.	PROPN
taxlaw-6404	577	2	no	no	INTJ
taxlaw-6404	577	3	.	.	PROPN
taxlaw-6404	578	1	111	111	NUM
taxlaw-6404	578	2	-	-	SYM
taxlaw-6404	578	3	240	240	NUM
taxlaw-6404	578	4	,	,	PUNCT
taxlaw-6404	578	5	124	124	NUM
taxlaw-6404	578	6	stat	stat	NOUN
taxlaw-6404	578	7	.	.	PUNCT
taxlaw-6404	579	1	2504	2504	NUM
taxlaw-6404	579	2	;	;	PUNCT
taxlaw-6404	580	1	tax	tax	NOUN
taxlaw-6404	580	2	relief	relief	NOUN
taxlaw-6404	580	3	,	,	PUNCT
taxlaw-6404	580	4	unemployment	unemployment	NOUN
taxlaw-6404	580	5	compensation	compensation	NOUN
taxlaw-6404	580	6	reauthorization	reauthorization	NOUN
taxlaw-6404	580	7	,	,	PUNCT
taxlaw-6404	580	8	and	and	CCONJ
taxlaw-6404	580	9	job	job	NOUN
taxlaw-6404	580	10	creation	creation	NOUN
taxlaw-6404	580	11	act	act	NOUN
taxlaw-6404	580	12	of	of	ADP
taxlaw-6404	580	13	2010	2010	NUM
taxlaw-6404	580	14	,	,	PUNCT
taxlaw-6404	580	15	pub	pub	NOUN
taxlaw-6404	580	16	.	.	PUNCT
taxlaw-6404	581	1	l.	l.	PROPN
taxlaw-6404	581	2	111	111	NUM
taxlaw-6404	581	3	-	-	SYM
taxlaw-6404	581	4	312	312	NUM
taxlaw-6404	581	5	,	,	PUNCT
taxlaw-6404	581	6	124	124	NUM
taxlaw-6404	581	7	stat	stat	NOUN
taxlaw-6404	581	8	.	.	PUNCT
taxlaw-6404	582	1	3296	3296	NUM
taxlaw-6404	582	2	;	;	PUNCT
taxlaw-6404	582	3	american	american	ADJ
taxlaw-6404	582	4	taxpayer	taxpayer	PROPN
taxlaw-6404	582	5	relief	relief	PROPN
taxlaw-6404	582	6	act	act	NOUN
taxlaw-6404	582	7	of	of	ADP
taxlaw-6404	582	8	2012	2012	NUM
taxlaw-6404	582	9	,	,	PUNCT
taxlaw-6404	582	10	pub	pub	NOUN
taxlaw-6404	582	11	.	.	PUNCT
taxlaw-6404	583	1	l.	l.	PROPN
taxlaw-6404	583	2	112	112	NUM
taxlaw-6404	583	3	-	-	SYM
taxlaw-6404	583	4	240	240	NUM
taxlaw-6404	583	5	,	,	PUNCT
taxlaw-6404	583	6	126	126	NUM
taxlaw-6404	583	7	stat	stat	NOUN
taxlaw-6404	583	8	.	.	PUNCT
taxlaw-6404	584	1	2313	2313	NUM
taxlaw-6404	584	2	.	.	PUNCT
taxlaw-6404	585	1	at	at	ADP
taxlaw-6404	585	2	that	that	DET
taxlaw-6404	585	3	point	point	NOUN
taxlaw-6404	585	4	,	,	PUNCT
taxlaw-6404	585	5	congress	congress	PROPN
taxlaw-6404	585	6	extended	extend	VERB
taxlaw-6404	585	7	bonus	bonus	NOUN
taxlaw-6404	585	8	depreciation	depreciation	NOUN
taxlaw-6404	585	9	to	to	PART
taxlaw-6404	585	10	apply	apply	VERB
taxlaw-6404	585	11	to	to	ADP
taxlaw-6404	585	12	property	property	NOUN
taxlaw-6404	585	13	placed	place	VERB
taxlaw-6404	585	14	in	in	ADP
taxlaw-6404	585	15	service	service	NOUN
taxlaw-6404	585	16	from	from	ADP
taxlaw-6404	585	17	2015	2015	NUM
taxlaw-6404	585	18	through	through	ADP
taxlaw-6404	585	19	2020	2020	NUM
taxlaw-6404	585	20	.	.	PUNCT
taxlaw-6404	586	1	consolidated	consolidated	ADJ
taxlaw-6404	586	2	appropriations	appropriation	NOUN
taxlaw-6404	586	3	act	act	PROPN
taxlaw-6404	586	4	,	,	PUNCT
taxlaw-6404	586	5	2016	2016	NUM
taxlaw-6404	586	6	,	,	PUNCT
taxlaw-6404	586	7	pub	pub	NOUN
taxlaw-6404	586	8	.	.	PUNCT
taxlaw-6404	587	1	l.	l.	PROPN
taxlaw-6404	587	2	no	no	INTJ
taxlaw-6404	587	3	.	.	PROPN
taxlaw-6404	588	1	114	114	NUM
taxlaw-6404	588	2	-	-	SYM
taxlaw-6404	588	3	113	113	NUM
taxlaw-6404	588	4	,	,	PUNCT
taxlaw-6404	588	5	§	§	PROPN
taxlaw-6404	588	6	143	143	NUM
taxlaw-6404	588	7	,	,	PUNCT
taxlaw-6404	588	8	129	129	NUM
taxlaw-6404	588	9	stat	stat	NOUN
taxlaw-6404	588	10	.	.	PUNCT
taxlaw-6404	589	1	2242	2242	NUM
taxlaw-6404	589	2	,	,	PUNCT
taxlaw-6404	589	3	3056	3056	NUM
taxlaw-6404	589	4	-	-	SYM
taxlaw-6404	589	5	65	65	NUM
taxlaw-6404	589	6	(	(	PUNCT
taxlaw-6404	589	7	2015	2015	NUM
taxlaw-6404	589	8	)	)	PUNCT
taxlaw-6404	589	9	.	.	PUNCT
taxlaw-6404	590	1	the	the	DET
taxlaw-6404	590	2	act	act	NOUN
taxlaw-6404	590	3	also	also	ADV
taxlaw-6404	590	4	applies	apply	VERB
taxlaw-6404	590	5	retroactively	retroactively	ADV
taxlaw-6404	590	6	to	to	PART
taxlaw-6404	590	7	permit	permit	VERB
taxlaw-6404	590	8	taxpayers	taxpayer	NOUN
taxlaw-6404	590	9	to	to	PART
taxlaw-6404	590	10	take	take	VERB
taxlaw-6404	590	11	bonus	bonus	NOUN
taxlaw-6404	590	12	depreciation	depreciation	NOUN
taxlaw-6404	590	13	on	on	ADP
taxlaw-6404	590	14	qualified	qualified	ADJ
taxlaw-6404	590	15	property	property	NOUN
taxlaw-6404	590	16	placed	place	VERB
taxlaw-6404	590	17	in	in	ADP
taxlaw-6404	590	18	service	service	NOUN
taxlaw-6404	590	19	in	in	ADP
taxlaw-6404	590	20	2015	2015	NUM
taxlaw-6404	590	21	.	.	PUNCT
taxlaw-6404	591	1	the	the	DET
taxlaw-6404	591	2	protecting	protect	VERB
taxlaw-6404	591	3	americans	americans	PROPN
taxlaw-6404	591	4	from	from	ADP
taxlaw-6404	591	5	tax	tax	NOUN
taxlaw-6404	591	6	hikes	hike	NOUN
taxlaw-6404	591	7	act	act	NOUN
taxlaw-6404	591	8	of	of	ADP
taxlaw-6404	591	9	2015	2015	NUM
taxlaw-6404	591	10	,	,	PUNCT
taxlaw-6404	591	11	part	part	NOUN
taxlaw-6404	591	12	of	of	ADP
taxlaw-6404	591	13	the	the	DET
taxlaw-6404	591	14	consolidated	consolidated	ADJ
taxlaw-6404	591	15	appropriations	appropriation	NOUN
taxlaw-6404	591	16	act	act	NOUN
taxlaw-6404	591	17	of	of	ADP
taxlaw-6404	591	18	2016	2016	NUM
taxlaw-6404	591	19	,	,	PUNCT
taxlaw-6404	591	20	sets	set	VERB
taxlaw-6404	591	21	bonus	bonus	NOUN
taxlaw-6404	591	22	depreciation	depreciation	NOUN
taxlaw-6404	591	23	at	at	ADP
taxlaw-6404	591	24	50	50	NUM
taxlaw-6404	591	25	%	%	NOUN
taxlaw-6404	591	26	for	for	ADP
taxlaw-6404	591	27	2015	2015	NUM
taxlaw-6404	591	28	through	through	ADP
taxlaw-6404	591	29	2017	2017	NUM
taxlaw-6404	591	30	.	.	PUNCT
taxlaw-6404	592	1	pub	pub	NOUN
taxlaw-6404	592	2	.	.	PUNCT
taxlaw-6404	593	1	l.	l.	PROPN
taxlaw-6404	593	2	no	no	INTJ
taxlaw-6404	593	3	.	.	PROPN
taxlaw-6404	593	4	114	114	NUM
taxlaw-6404	593	5	-	-	SYM
taxlaw-6404	593	6	113,129	113,129	NUM
taxlaw-6404	593	7	stat	stat	NOUN
taxlaw-6404	593	8	.	.	PUNCT
taxlaw-6404	594	1	2242	2242	NUM
taxlaw-6404	594	2	,	,	PUNCT
taxlaw-6404	594	3	2244	2244	NUM
taxlaw-6404	594	4	(	(	PUNCT
taxlaw-6404	594	5	2015	2015	NUM
taxlaw-6404	594	6	)	)	PUNCT
taxlaw-6404	594	7	.	.	PUNCT
taxlaw-6404	595	1	the	the	DET
taxlaw-6404	595	2	most	most	ADV
taxlaw-6404	595	3	recent	recent	ADJ
taxlaw-6404	595	4	change	change	NOUN
taxlaw-6404	595	5	to	to	ADP
taxlaw-6404	595	6	the	the	DET
taxlaw-6404	595	7	bonus	bonus	NOUN
taxlaw-6404	595	8	depreciation	depreciation	NOUN
taxlaw-6404	595	9	rules	rule	NOUN
taxlaw-6404	595	10	occurred	occur	VERB
taxlaw-6404	595	11	in	in	ADP
taxlaw-6404	595	12	december	december	PROPN
taxlaw-6404	595	13	2017	2017	NUM
taxlaw-6404	595	14	.	.	PUNCT
taxlaw-6404	596	1	134	134	NUM
taxlaw-6404	596	2	note	note	NOUN
taxlaw-6404	596	3	that	that	SCONJ
taxlaw-6404	596	4	when	when	SCONJ
taxlaw-6404	596	5	congress	congress	PROPN
taxlaw-6404	596	6	passed	pass	VERB
taxlaw-6404	596	7	the	the	DET
taxlaw-6404	596	8	bonus	bonus	NOUN
taxlaw-6404	596	9	depreciation	depreciation	NOUN
taxlaw-6404	596	10	provisions	provision	NOUN
taxlaw-6404	596	11	,	,	PUNCT
taxlaw-6404	596	12	they	they	PRON
taxlaw-6404	596	13	were	be	AUX
taxlaw-6404	596	14	available	available	ADJ
taxlaw-6404	596	15	for	for	ADP
taxlaw-6404	596	16	assets	asset	NOUN
taxlaw-6404	596	17	placed	place	VERB
taxlaw-6404	596	18	in	in	ADP
taxlaw-6404	596	19	service	service	NOUN
taxlaw-6404	596	20	as	as	ADP
taxlaw-6404	596	21	of	of	ADP
taxlaw-6404	596	22	a	a	DET
taxlaw-6404	596	23	particular	particular	ADJ
taxlaw-6404	596	24	date	date	NOUN
taxlaw-6404	596	25	that	that	PRON
taxlaw-6404	596	26	did	do	AUX
taxlaw-6404	596	27	not	not	PART
taxlaw-6404	596	28	always	always	ADV
taxlaw-6404	596	29	correspond	correspond	VERB
taxlaw-6404	596	30	to	to	ADP
taxlaw-6404	596	31	the	the	DET
taxlaw-6404	596	32	beginning	beginning	NOUN
taxlaw-6404	596	33	of	of	ADP
taxlaw-6404	596	34	the	the	DET
taxlaw-6404	596	35	calendar	calendar	NOUN
taxlaw-6404	596	36	year	year	NOUN
taxlaw-6404	596	37	.	.	PUNCT
taxlaw-6404	597	1	this	this	DET
taxlaw-6404	597	2	graph	graph	NOUN
taxlaw-6404	597	3	indicates	indicate	VERB
taxlaw-6404	597	4	where	where	SCONJ
taxlaw-6404	597	5	bonus	bonus	NOUN
taxlaw-6404	597	6	depreciation	depreciation	NOUN
taxlaw-6404	597	7	was	be	AUX
taxlaw-6404	597	8	available	available	ADJ
taxlaw-6404	597	9	for	for	ADP
taxlaw-6404	597	10	the	the	DET
taxlaw-6404	597	11	majority	majority	NOUN
taxlaw-6404	597	12	of	of	ADP
taxlaw-6404	597	13	a	a	DET
taxlaw-6404	597	14	particular	particular	ADJ
taxlaw-6404	597	15	calendar	calendar	NOUN
taxlaw-6404	597	16	year	year	NOUN
taxlaw-6404	597	17	.	.	PUNCT
taxlaw-6404	598	1	135	135	NUM
taxlaw-6404	598	2	see	see	VERB
taxlaw-6404	598	3	tcja	tcja	NOUN
taxlaw-6404	598	4	of	of	ADP
taxlaw-6404	598	5	2017	2017	NUM
taxlaw-6404	598	6	.	.	PUNCT
taxlaw-6404	599	1	see	see	VERB
taxlaw-6404	599	2	part	part	NOUN
taxlaw-6404	599	3	iii.b	iii.b	X
taxlaw-6404	599	4	.	.	PUNCT
taxlaw-6404	599	5	infra	infra	NOUN
taxlaw-6404	599	6	.	.	PUNCT
taxlaw-6404	600	1	136	136	NUM
taxlaw-6404	600	2	i.r.c	i.r.c	NOUN
taxlaw-6404	600	3	.	.	PUNCT
taxlaw-6404	601	1	§	§	PROPN
taxlaw-6404	601	2	163(j	163(j	PROPN
taxlaw-6404	601	3	)	)	PUNCT
taxlaw-6404	601	4	.	.	PUNCT
taxlaw-6404	602	1	137	137	NUM
taxlaw-6404	603	1	i	i	PROPN
taxlaw-6404	603	2	d.	d.	PROPN
taxlaw-6404	603	3	138	138	NUM
taxlaw-6404	603	4	i.r.c	i.r.c	NOUN
taxlaw-6404	603	5	.	.	PUNCT
taxlaw-6404	604	1	§	§	PROPN
taxlaw-6404	604	2	163(a	163(a	PROPN
taxlaw-6404	604	3	)	)	PUNCT
taxlaw-6404	604	4	,	,	PUNCT
taxlaw-6404	604	5	(	(	PUNCT
taxlaw-6404	604	6	h	h	NOUN
taxlaw-6404	604	7	)	)	PUNCT
taxlaw-6404	604	8	.	.	PUNCT
taxlaw-6404	605	1	0	0	NUM
taxlaw-6404	606	1	20	20	NUM
taxlaw-6404	606	2	40	40	NUM
taxlaw-6404	606	3	60	60	NUM
taxlaw-6404	606	4	80	80	NUM
taxlaw-6404	606	5	100	100	NUM
taxlaw-6404	606	6	120	120	NUM
taxlaw-6404	606	7	20	20	NUM
taxlaw-6404	606	8	01	01	NUM
taxlaw-6404	606	9	20	20	NUM
taxlaw-6404	606	10	02	02	NUM
taxlaw-6404	606	11	20	20	NUM
taxlaw-6404	606	12	03	03	NUM
taxlaw-6404	606	13	20	20	NUM
taxlaw-6404	606	14	04	04	NUM
taxlaw-6404	606	15	20	20	NUM
taxlaw-6404	606	16	05	05	NUM
taxlaw-6404	606	17	20	20	NUM
taxlaw-6404	606	18	06	06	NUM
taxlaw-6404	606	19	20	20	NUM
taxlaw-6404	606	20	07	07	NUM
taxlaw-6404	606	21	20	20	NUM
taxlaw-6404	606	22	08	08	NUM
taxlaw-6404	606	23	20	20	NUM
taxlaw-6404	606	24	09	09	NUM
taxlaw-6404	606	25	20	20	NUM
taxlaw-6404	606	26	10	10	NUM
taxlaw-6404	606	27	20	20	NUM
taxlaw-6404	606	28	11	11	NUM
taxlaw-6404	606	29	20	20	NUM
taxlaw-6404	606	30	12	12	NUM
taxlaw-6404	606	31	20	20	NUM
taxlaw-6404	606	32	13	13	NUM
taxlaw-6404	606	33	20	20	NUM
taxlaw-6404	606	34	14	14	NUM
taxlaw-6404	606	35	20	20	NUM
taxlaw-6404	606	36	15	15	NUM
taxlaw-6404	606	37	20	20	NUM
taxlaw-6404	606	38	16	16	NUM
taxlaw-6404	606	39	20	20	NUM
taxlaw-6404	606	40	17	17	NUM
taxlaw-6404	606	41	20	20	NUM
taxlaw-6404	606	42	18	18	NUM
taxlaw-6404	606	43	20	20	NUM
taxlaw-6404	606	44	19	19	NUM
taxlaw-6404	606	45	20	20	NUM
taxlaw-6404	606	46	20	20	NUM
taxlaw-6404	606	47	20	20	NUM
taxlaw-6404	606	48	21	21	NUM
taxlaw-6404	606	49	20	20	NUM
taxlaw-6404	606	50	22	22	NUM
taxlaw-6404	606	51	20	20	NUM
taxlaw-6404	606	52	23	23	NUM
taxlaw-6404	606	53	20	20	NUM
taxlaw-6404	606	54	24	24	NUM
taxlaw-6404	606	55	20	20	NUM
taxlaw-6404	606	56	25	25	NUM
taxlaw-6404	606	57	20	20	NUM
taxlaw-6404	606	58	26	26	NUM
taxlaw-6404	606	59	20	20	NUM
taxlaw-6404	606	60	27	27	NUM
taxlaw-6404	606	61	bonus	bonus	NOUN
taxlaw-6404	606	62	depreciation	depreciation	NOUN
taxlaw-6404	606	63	bonus	bonus	NOUN
taxlaw-6404	606	64	depreciation	depreciation	NOUN
taxlaw-6404	606	65	generally	generally	ADV
taxlaw-6404	606	66	regulated	regulate	VERB
taxlaw-6404	606	67	utilities	utility	NOUN
taxlaw-6404	606	68	2019	2019	NUM
taxlaw-6404	606	69	]	]	PUNCT
taxlaw-6404	606	70	stranded	strand	VERB
taxlaw-6404	606	71	assets	asset	NOUN
taxlaw-6404	606	72	and	and	CCONJ
taxlaw-6404	606	73	efficient	efficient	ADJ
taxlaw-6404	606	74	pricing	pricing	NOUN
taxlaw-6404	606	75	for	for	ADP
taxlaw-6404	606	76	regulated	regulated	ADJ
taxlaw-6404	606	77	utilities	utility	NOUN
taxlaw-6404	606	78	:	:	PUNCT
taxlaw-6404	606	79	a	a	DET
taxlaw-6404	606	80	federal	federal	ADJ
taxlaw-6404	606	81	tax	tax	NOUN
taxlaw-6404	606	82	solution	solution	NOUN
taxlaw-6404	606	83	21	21	NUM
taxlaw-6404	606	84	combining	combine	VERB
taxlaw-6404	606	85	debt	debt	NOUN
taxlaw-6404	606	86	financing	financing	NOUN
taxlaw-6404	606	87	with	with	ADP
taxlaw-6404	606	88	bonus	bonus	NOUN
taxlaw-6404	606	89	depreciation	depreciation	NOUN
taxlaw-6404	606	90	,	,	PUNCT
taxlaw-6404	606	91	a	a	DET
taxlaw-6404	606	92	taxpayer	taxpayer	NOUN
taxlaw-6404	606	93	may	may	AUX
taxlaw-6404	606	94	enjoy	enjoy	VERB
taxlaw-6404	606	95	a	a	DET
taxlaw-6404	606	96	subsidy	subsidy	NOUN
taxlaw-6404	606	97	in	in	ADP
taxlaw-6404	606	98	excess	excess	NOUN
taxlaw-6404	606	99	of	of	ADP
taxlaw-6404	606	100	the	the	DET
taxlaw-6404	606	101	value	value	NOUN
taxlaw-6404	606	102	of	of	ADP
taxlaw-6404	606	103	the	the	DET
taxlaw-6404	606	104	asset	asset	NOUN
taxlaw-6404	606	105	,	,	PUNCT
taxlaw-6404	606	106	resulting	result	VERB
taxlaw-6404	606	107	in	in	ADP
taxlaw-6404	606	108	a	a	DET
taxlaw-6404	606	109	negative	negative	ADJ
taxlaw-6404	606	110	income	income	NOUN
taxlaw-6404	606	111	tax	tax	NOUN
taxlaw-6404	606	112	rate.139	rate.139	NOUN
taxlaw-6404	606	113	that	that	PRON
taxlaw-6404	606	114	is	be	AUX
taxlaw-6404	606	115	,	,	PUNCT
taxlaw-6404	606	116	congress	congress	PROPN
taxlaw-6404	606	117	would	would	AUX
taxlaw-6404	606	118	effectively	effectively	ADV
taxlaw-6404	606	119	be	be	AUX
taxlaw-6404	606	120	paying	pay	VERB
taxlaw-6404	606	121	firms	firm	NOUN
taxlaw-6404	606	122	to	to	PART
taxlaw-6404	606	123	buy	buy	VERB
taxlaw-6404	606	124	assets	asset	NOUN
taxlaw-6404	606	125	.	.	PUNCT
taxlaw-6404	607	1	the	the	DET
taxlaw-6404	607	2	goals	goal	NOUN
taxlaw-6404	607	3	of	of	ADP
taxlaw-6404	607	4	the	the	DET
taxlaw-6404	607	5	regulatory	regulatory	ADJ
taxlaw-6404	607	6	,	,	PUNCT
taxlaw-6404	607	7	financial	financial	ADJ
taxlaw-6404	607	8	,	,	PUNCT
taxlaw-6404	607	9	and	and	CCONJ
taxlaw-6404	607	10	tax	tax	NOUN
taxlaw-6404	607	11	accounting	accounting	NOUN
taxlaw-6404	607	12	systems	system	NOUN
taxlaw-6404	607	13	differ	differ	VERB
taxlaw-6404	607	14	.	.	PUNCT
taxlaw-6404	608	1	the	the	DET
taxlaw-6404	608	2	purpose	purpose	NOUN
taxlaw-6404	608	3	of	of	ADP
taxlaw-6404	608	4	rate	rate	NOUN
taxlaw-6404	608	5	regulation	regulation	NOUN
taxlaw-6404	608	6	is	be	AUX
taxlaw-6404	608	7	to	to	PART
taxlaw-6404	608	8	function	function	VERB
taxlaw-6404	608	9	as	as	ADP
taxlaw-6404	608	10	a	a	DET
taxlaw-6404	608	11	substitute	substitute	NOUN
taxlaw-6404	608	12	for	for	ADP
taxlaw-6404	608	13	competition	competition	NOUN
taxlaw-6404	608	14	in	in	ADP
taxlaw-6404	608	15	a	a	DET
taxlaw-6404	608	16	monopoly	monopoly	NOUN
taxlaw-6404	608	17	setting	setting	NOUN
taxlaw-6404	608	18	.	.	PUNCT
taxlaw-6404	609	1	regulatory	regulatory	ADJ
taxlaw-6404	609	2	accounting	accounting	NOUN
taxlaw-6404	609	3	permits	permit	VERB
taxlaw-6404	609	4	the	the	DET
taxlaw-6404	609	5	costs	cost	NOUN
taxlaw-6404	609	6	of	of	ADP
taxlaw-6404	609	7	operations	operation	NOUN
taxlaw-6404	609	8	,	,	PUNCT
taxlaw-6404	609	9	including	include	VERB
taxlaw-6404	609	10	a	a	DET
taxlaw-6404	609	11	portion	portion	NOUN
taxlaw-6404	609	12	of	of	ADP
taxlaw-6404	609	13	the	the	DET
taxlaw-6404	609	14	cost	cost	NOUN
taxlaw-6404	609	15	of	of	ADP
taxlaw-6404	609	16	the	the	DET
taxlaw-6404	609	17	utility	utility	NOUN
taxlaw-6404	609	18	facilities	facility	NOUN
taxlaw-6404	609	19	,	,	PUNCT
taxlaw-6404	609	20	to	to	PART
taxlaw-6404	609	21	be	be	AUX
taxlaw-6404	609	22	passed	pass	VERB
taxlaw-6404	609	23	through	through	ADP
taxlaw-6404	609	24	to	to	ADP
taxlaw-6404	609	25	consumers	consumer	NOUN
taxlaw-6404	609	26	over	over	ADP
taxlaw-6404	609	27	time	time	NOUN
taxlaw-6404	609	28	,	,	PUNCT
taxlaw-6404	609	29	while	while	SCONJ
taxlaw-6404	609	30	allowing	allow	VERB
taxlaw-6404	609	31	investors	investor	NOUN
taxlaw-6404	609	32	to	to	PART
taxlaw-6404	609	33	earn	earn	VERB
taxlaw-6404	609	34	a	a	DET
taxlaw-6404	609	35	return	return	NOUN
taxlaw-6404	609	36	on	on	ADP
taxlaw-6404	609	37	their	their	PRON
taxlaw-6404	609	38	investment	investment	NOUN
taxlaw-6404	609	39	proportionate	proportionate	ADJ
taxlaw-6404	609	40	to	to	ADP
taxlaw-6404	609	41	their	their	PRON
taxlaw-6404	609	42	remaining	remain	VERB
taxlaw-6404	609	43	unrecovered	unrecovered	ADJ
taxlaw-6404	609	44	investment	investment	NOUN
taxlaw-6404	609	45	in	in	ADP
taxlaw-6404	609	46	those	those	DET
taxlaw-6404	609	47	facilities	facility	NOUN
taxlaw-6404	609	48	.	.	PUNCT
taxlaw-6404	610	1	financial	financial	ADJ
taxlaw-6404	610	2	accounting	accounting	NOUN
taxlaw-6404	610	3	helps	help	VERB
taxlaw-6404	610	4	a	a	DET
taxlaw-6404	610	5	firm	firm	NOUN
taxlaw-6404	610	6	determine	determine	VERB
taxlaw-6404	610	7	its	its	PRON
taxlaw-6404	610	8	net	net	ADJ
taxlaw-6404	610	9	income	income	NOUN
taxlaw-6404	610	10	and	and	CCONJ
taxlaw-6404	610	11	provides	provide	VERB
taxlaw-6404	610	12	investors	investor	NOUN
taxlaw-6404	610	13	with	with	ADP
taxlaw-6404	610	14	an	an	DET
taxlaw-6404	610	15	accurate	accurate	ADJ
taxlaw-6404	610	16	assessment	assessment	NOUN
taxlaw-6404	610	17	of	of	ADP
taxlaw-6404	610	18	the	the	DET
taxlaw-6404	610	19	firm	firm	NOUN
taxlaw-6404	610	20	’s	’s	PART
taxlaw-6404	610	21	financial	financial	ADJ
taxlaw-6404	610	22	status	status	NOUN
taxlaw-6404	610	23	and	and	CCONJ
taxlaw-6404	610	24	profitability	profitability	NOUN
taxlaw-6404	610	25	.	.	PUNCT
taxlaw-6404	611	1	the	the	DET
taxlaw-6404	611	2	central	central	ADJ
taxlaw-6404	611	3	function	function	NOUN
taxlaw-6404	611	4	of	of	ADP
taxlaw-6404	611	5	the	the	DET
taxlaw-6404	611	6	tax	tax	NOUN
taxlaw-6404	611	7	system	system	NOUN
taxlaw-6404	611	8	is	be	AUX
taxlaw-6404	611	9	to	to	PART
taxlaw-6404	611	10	generate	generate	VERB
taxlaw-6404	611	11	revenue	revenue	NOUN
taxlaw-6404	611	12	for	for	ADP
taxlaw-6404	611	13	the	the	DET
taxlaw-6404	611	14	federal	federal	ADJ
taxlaw-6404	611	15	government	government	NOUN
taxlaw-6404	611	16	.	.	PUNCT
taxlaw-6404	612	1	while	while	SCONJ
taxlaw-6404	612	2	the	the	DET
taxlaw-6404	612	3	system	system	NOUN
taxlaw-6404	612	4	initially	initially	ADV
taxlaw-6404	612	5	followed	follow	VERB
taxlaw-6404	612	6	financial	financial	ADJ
taxlaw-6404	612	7	accounting	accounting	NOUN
taxlaw-6404	612	8	rules	rule	NOUN
taxlaw-6404	612	9	in	in	ADP
taxlaw-6404	612	10	measuring	measure	VERB
taxlaw-6404	612	11	net	net	ADJ
taxlaw-6404	612	12	income	income	NOUN
taxlaw-6404	612	13	,	,	PUNCT
taxlaw-6404	612	14	in	in	ADP
taxlaw-6404	612	15	recent	recent	ADJ
taxlaw-6404	612	16	years	year	NOUN
taxlaw-6404	612	17	,	,	PUNCT
taxlaw-6404	612	18	the	the	DET
taxlaw-6404	612	19	income	income	NOUN
taxlaw-6404	612	20	tax	tax	NOUN
taxlaw-6404	612	21	has	have	AUX
taxlaw-6404	612	22	been	be	AUX
taxlaw-6404	612	23	employed	employ	VERB
taxlaw-6404	612	24	as	as	ADP
taxlaw-6404	612	25	an	an	DET
taxlaw-6404	612	26	economic	economic	ADJ
taxlaw-6404	612	27	tool	tool	NOUN
taxlaw-6404	612	28	.	.	PUNCT
taxlaw-6404	613	1	tax	tax	NOUN
taxlaw-6404	613	2	accounting	accounting	NOUN
taxlaw-6404	613	3	for	for	ADP
taxlaw-6404	613	4	fixed	fix	VERB
taxlaw-6404	613	5	assets	asset	NOUN
taxlaw-6404	613	6	has	have	AUX
taxlaw-6404	613	7	been	be	AUX
taxlaw-6404	613	8	modified	modify	VERB
taxlaw-6404	613	9	to	to	PART
taxlaw-6404	613	10	accelerate	accelerate	VERB
taxlaw-6404	613	11	cost	cost	NOUN
taxlaw-6404	613	12	recovery	recovery	NOUN
taxlaw-6404	613	13	and	and	CCONJ
taxlaw-6404	613	14	spur	spur	VERB
taxlaw-6404	613	15	economic	economic	ADJ
taxlaw-6404	613	16	growth	growth	NOUN
taxlaw-6404	613	17	.	.	PUNCT
taxlaw-6404	614	1	despite	despite	SCONJ
taxlaw-6404	614	2	these	these	DET
taxlaw-6404	614	3	differences	difference	NOUN
taxlaw-6404	614	4	in	in	ADP
taxlaw-6404	614	5	goals	goal	NOUN
taxlaw-6404	614	6	and	and	CCONJ
taxlaw-6404	614	7	processes	process	NOUN
taxlaw-6404	614	8	,	,	PUNCT
taxlaw-6404	614	9	the	the	DET
taxlaw-6404	614	10	three	three	NUM
taxlaw-6404	614	11	accounting	accounting	NOUN
taxlaw-6404	614	12	systems	system	NOUN
taxlaw-6404	614	13	use	use	VERB
taxlaw-6404	614	14	much	much	ADJ
taxlaw-6404	614	15	of	of	ADP
taxlaw-6404	614	16	the	the	DET
taxlaw-6404	614	17	same	same	ADJ
taxlaw-6404	614	18	language	language	NOUN
taxlaw-6404	614	19	with	with	ADP
taxlaw-6404	614	20	different	different	ADJ
taxlaw-6404	614	21	meanings	meaning	NOUN
taxlaw-6404	614	22	.	.	PUNCT
taxlaw-6404	615	1	the	the	DET
taxlaw-6404	615	2	following	follow	VERB
taxlaw-6404	615	3	table	table	NOUN
taxlaw-6404	615	4	summarizes	summarize	VERB
taxlaw-6404	615	5	the	the	DET
taxlaw-6404	615	6	parameters	parameter	NOUN
taxlaw-6404	615	7	and	and	CCONJ
taxlaw-6404	615	8	clarifies	clarify	VERB
taxlaw-6404	615	9	the	the	DET
taxlaw-6404	615	10	differences	difference	NOUN
taxlaw-6404	615	11	in	in	ADP
taxlaw-6404	615	12	the	the	DET
taxlaw-6404	615	13	systems	system	NOUN
taxlaw-6404	615	14	.	.	PUNCT
taxlaw-6404	616	1	what	what	PRON
taxlaw-6404	616	2	is	be	AUX
taxlaw-6404	616	3	depreciated	depreciate	VERB
taxlaw-6404	616	4	?	?	PUNCT
taxlaw-6404	617	1	regulatory	regulatory	ADJ
taxlaw-6404	617	2	service	service	NOUN
taxlaw-6404	617	3	value	value	NOUN
taxlaw-6404	617	4	:	:	PUNCT
taxlaw-6404	617	5	the	the	DET
taxlaw-6404	617	6	total	total	ADJ
taxlaw-6404	617	7	cost	cost	NOUN
taxlaw-6404	617	8	of	of	ADP
taxlaw-6404	617	9	the	the	DET
taxlaw-6404	617	10	asset	asset	NOUN
taxlaw-6404	617	11	plus	plus	CCONJ
taxlaw-6404	617	12	any	any	DET
taxlaw-6404	617	13	additional	additional	ADJ
taxlaw-6404	617	14	costs	cost	NOUN
taxlaw-6404	617	15	in	in	ADP
taxlaw-6404	617	16	acquiring	acquire	VERB
taxlaw-6404	617	17	,	,	PUNCT
taxlaw-6404	617	18	constructing	construct	VERB
taxlaw-6404	617	19	the	the	DET
taxlaw-6404	617	20	assets	asset	NOUN
taxlaw-6404	617	21	,	,	PUNCT
taxlaw-6404	617	22	and	and	CCONJ
taxlaw-6404	617	23	placing	place	VERB
taxlaw-6404	617	24	it	it	PRON
taxlaw-6404	617	25	in	in	ADP
taxlaw-6404	617	26	service	service	NOUN
taxlaw-6404	617	27	.	.	PUNCT
taxlaw-6404	618	1	salvage	salvage	NOUN
taxlaw-6404	618	2	value	value	NOUN
taxlaw-6404	618	3	(	(	PUNCT
taxlaw-6404	618	4	the	the	DET
taxlaw-6404	618	5	price	price	NOUN
taxlaw-6404	618	6	at	at	ADP
taxlaw-6404	618	7	which	which	PRON
taxlaw-6404	618	8	the	the	DET
taxlaw-6404	618	9	asset	asset	NOUN
taxlaw-6404	618	10	will	will	AUX
taxlaw-6404	618	11	likely	likely	ADV
taxlaw-6404	618	12	sell	sell	VERB
taxlaw-6404	618	13	at	at	ADP
taxlaw-6404	618	14	the	the	DET
taxlaw-6404	618	15	end	end	NOUN
taxlaw-6404	618	16	of	of	ADP
taxlaw-6404	618	17	the	the	DET
taxlaw-6404	618	18	service	service	NOUN
taxlaw-6404	618	19	life	life	NOUN
taxlaw-6404	618	20	of	of	ADP
taxlaw-6404	618	21	the	the	DET
taxlaw-6404	618	22	asset	asset	NOUN
taxlaw-6404	618	23	)	)	PUNCT
taxlaw-6404	618	24	is	be	AUX
taxlaw-6404	618	25	subtracted	subtract	VERB
taxlaw-6404	618	26	to	to	PART
taxlaw-6404	618	27	determine	determine	VERB
taxlaw-6404	618	28	the	the	DET
taxlaw-6404	618	29	amount	amount	NOUN
taxlaw-6404	618	30	that	that	PRON
taxlaw-6404	618	31	may	may	AUX
taxlaw-6404	618	32	be	be	AUX
taxlaw-6404	618	33	depreciated	depreciate	VERB
taxlaw-6404	618	34	.	.	PUNCT
taxlaw-6404	619	1	financial	financial	ADJ
taxlaw-6404	619	2	net	net	ADJ
taxlaw-6404	619	3	plant	plant	NOUN
taxlaw-6404	619	4	or	or	CCONJ
taxlaw-6404	619	5	carrying	carry	VERB
taxlaw-6404	619	6	amount	amount	NOUN
taxlaw-6404	619	7	:	:	PUNCT
taxlaw-6404	619	8	the	the	DET
taxlaw-6404	619	9	total	total	ADJ
taxlaw-6404	619	10	cost	cost	NOUN
taxlaw-6404	619	11	of	of	ADP
taxlaw-6404	619	12	the	the	DET
taxlaw-6404	619	13	asset	asset	NOUN
taxlaw-6404	619	14	plus	plus	CCONJ
taxlaw-6404	619	15	any	any	DET
taxlaw-6404	619	16	additional	additional	ADJ
taxlaw-6404	619	17	costs	cost	NOUN
taxlaw-6404	619	18	in	in	ADP
taxlaw-6404	619	19	acquiring	acquire	VERB
taxlaw-6404	619	20	,	,	PUNCT
taxlaw-6404	619	21	constructing	construct	VERB
taxlaw-6404	619	22	the	the	DET
taxlaw-6404	619	23	assets	asset	NOUN
taxlaw-6404	619	24	,	,	PUNCT
taxlaw-6404	619	25	and	and	CCONJ
taxlaw-6404	619	26	placing	place	VERB
taxlaw-6404	619	27	it	it	PRON
taxlaw-6404	619	28	in	in	ADP
taxlaw-6404	619	29	service	service	NOUN
taxlaw-6404	619	30	less	less	ADJ
taxlaw-6404	619	31	salvage	salvage	NOUN
taxlaw-6404	619	32	value	value	NOUN
taxlaw-6404	619	33	(	(	PUNCT
taxlaw-6404	619	34	the	the	DET
taxlaw-6404	619	35	price	price	NOUN
taxlaw-6404	619	36	at	at	ADP
taxlaw-6404	619	37	which	which	PRON
taxlaw-6404	619	38	the	the	DET
taxlaw-6404	619	39	asset	asset	NOUN
taxlaw-6404	619	40	will	will	AUX
taxlaw-6404	619	41	likely	likely	ADV
taxlaw-6404	619	42	sell	sell	VERB
taxlaw-6404	619	43	at	at	ADP
taxlaw-6404	619	44	the	the	DET
taxlaw-6404	619	45	end	end	NOUN
taxlaw-6404	619	46	of	of	ADP
taxlaw-6404	619	47	the	the	DET
taxlaw-6404	619	48	service	service	NOUN
taxlaw-6404	619	49	life	life	NOUN
taxlaw-6404	619	50	of	of	ADP
taxlaw-6404	619	51	the	the	DET
taxlaw-6404	619	52	asset	asset	NOUN
taxlaw-6404	619	53	)	)	PUNCT
taxlaw-6404	619	54	.	.	PUNCT
taxlaw-6404	620	1	tax	tax	NOUN
taxlaw-6404	620	2	depreciable	depreciable	ADJ
taxlaw-6404	620	3	basis	basis	NOUN
taxlaw-6404	620	4	:	:	PUNCT
taxlaw-6404	620	5	the	the	DET
taxlaw-6404	620	6	total	total	ADJ
taxlaw-6404	620	7	cost	cost	NOUN
taxlaw-6404	620	8	of	of	ADP
taxlaw-6404	620	9	the	the	DET
taxlaw-6404	620	10	asset	asset	NOUN
taxlaw-6404	620	11	plus	plus	CCONJ
taxlaw-6404	620	12	any	any	DET
taxlaw-6404	620	13	additional	additional	ADJ
taxlaw-6404	620	14	costs	cost	NOUN
taxlaw-6404	620	15	in	in	ADP
taxlaw-6404	620	16	acquiring	acquire	VERB
taxlaw-6404	620	17	,	,	PUNCT
taxlaw-6404	620	18	constructing	construct	VERB
taxlaw-6404	620	19	the	the	DET
taxlaw-6404	620	20	asset	asset	NOUN
taxlaw-6404	620	21	,	,	PUNCT
taxlaw-6404	620	22	and	and	CCONJ
taxlaw-6404	620	23	placing	place	VERB
taxlaw-6404	620	24	it	it	PRON
taxlaw-6404	620	25	in	in	ADP
taxlaw-6404	620	26	service	service	NOUN
taxlaw-6404	620	27	.	.	PUNCT
taxlaw-6404	621	1	no	no	DET
taxlaw-6404	621	2	salvage	salvage	NOUN
taxlaw-6404	621	3	value	value	NOUN
taxlaw-6404	621	4	is	be	AUX
taxlaw-6404	621	5	deducted	deduct	VERB
taxlaw-6404	621	6	.	.	PUNCT
taxlaw-6404	622	1	does	do	AUX
taxlaw-6404	622	2	the	the	DET
taxlaw-6404	622	3	system	system	NOUN
taxlaw-6404	622	4	account	account	VERB
taxlaw-6404	622	5	for	for	ADP
taxlaw-6404	622	6	salvage	salvage	NOUN
taxlaw-6404	622	7	?	?	PUNCT
taxlaw-6404	623	1	regulatory	regulatory	ADJ
taxlaw-6404	623	2	yes	yes	INTJ
taxlaw-6404	623	3	financial	financial	ADJ
taxlaw-6404	623	4	yes	yes	INTJ
taxlaw-6404	623	5	tax	tax	NOUN
taxlaw-6404	624	1	no	no	INTJ
taxlaw-6404	624	2	what	what	PRON
taxlaw-6404	624	3	is	be	AUX
taxlaw-6404	624	4	the	the	DET
taxlaw-6404	624	5	period	period	NOUN
taxlaw-6404	624	6	over	over	ADP
taxlaw-6404	624	7	which	which	PRON
taxlaw-6404	624	8	the	the	DET
taxlaw-6404	624	9	asset	asset	NOUN
taxlaw-6404	624	10	is	be	AUX
taxlaw-6404	624	11	depreciated	depreciate	VERB
taxlaw-6404	624	12	?	?	PUNCT
taxlaw-6404	625	1	regulatory	regulatory	ADJ
taxlaw-6404	625	2	service	service	NOUN
taxlaw-6404	625	3	life	life	NOUN
taxlaw-6404	625	4	:	:	PUNCT
taxlaw-6404	625	5	the	the	DET
taxlaw-6404	625	6	period	period	NOUN
taxlaw-6404	625	7	for	for	ADP
taxlaw-6404	625	8	which	which	PRON
taxlaw-6404	625	9	the	the	DET
taxlaw-6404	625	10	asset	asset	NOUN
taxlaw-6404	625	11	is	be	AUX
taxlaw-6404	625	12	likely	likely	ADJ
taxlaw-6404	625	13	to	to	PART
taxlaw-6404	625	14	be	be	AUX
taxlaw-6404	625	15	in	in	ADP
taxlaw-6404	625	16	use	use	NOUN
taxlaw-6404	625	17	.	.	PUNCT
taxlaw-6404	626	1	financial	financial	ADJ
taxlaw-6404	626	2	useful	useful	ADJ
taxlaw-6404	626	3	life	life	NOUN
taxlaw-6404	626	4	:	:	PUNCT
taxlaw-6404	626	5	the	the	DET
taxlaw-6404	626	6	period	period	NOUN
taxlaw-6404	626	7	for	for	ADP
taxlaw-6404	626	8	which	which	PRON
taxlaw-6404	626	9	the	the	DET
taxlaw-6404	626	10	asset	asset	NOUN
taxlaw-6404	626	11	is	be	AUX
taxlaw-6404	626	12	likely	likely	ADJ
taxlaw-6404	626	13	to	to	PART
taxlaw-6404	626	14	be	be	AUX
taxlaw-6404	626	15	in	in	ADP
taxlaw-6404	626	16	use	use	NOUN
taxlaw-6404	626	17	.	.	PUNCT
taxlaw-6404	627	1	tax	tax	NOUN
taxlaw-6404	627	2	recovery	recovery	NOUN
taxlaw-6404	627	3	period	period	NOUN
taxlaw-6404	627	4	:	:	PUNCT
taxlaw-6404	627	5	the	the	DET
taxlaw-6404	627	6	accounting	accounting	NOUN
taxlaw-6404	627	7	period	period	NOUN
taxlaw-6404	627	8	during	during	ADP
taxlaw-6404	627	9	which	which	PRON
taxlaw-6404	627	10	the	the	DET
taxlaw-6404	627	11	tax	tax	NOUN
taxlaw-6404	627	12	system	system	NOUN
taxlaw-6404	627	13	will	will	AUX
taxlaw-6404	627	14	allow	allow	VERB
taxlaw-6404	627	15	the	the	DET
taxlaw-6404	627	16	taxpayer	taxpayer	NOUN
taxlaw-6404	627	17	to	to	PART
taxlaw-6404	627	18	recover	recover	VERB
taxlaw-6404	627	19	their	their	PRON
taxlaw-6404	627	20	investment	investment	NOUN
taxlaw-6404	627	21	in	in	ADP
taxlaw-6404	627	22	the	the	DET
taxlaw-6404	627	23	asset	asset	NOUN
taxlaw-6404	627	24	,	,	PUNCT
taxlaw-6404	627	25	usually	usually	ADV
taxlaw-6404	627	26	50	50	NUM
taxlaw-6404	627	27	%	%	NOUN
taxlaw-6404	627	28	or	or	CCONJ
taxlaw-6404	627	29	less	less	ADJ
taxlaw-6404	627	30	of	of	ADP
taxlaw-6404	627	31	the	the	DET
taxlaw-6404	627	32	period	period	NOUN
taxlaw-6404	627	33	for	for	ADP
taxlaw-6404	627	34	which	which	PRON
taxlaw-6404	627	35	the	the	DET
taxlaw-6404	627	36	asset	asset	NOUN
taxlaw-6404	627	37	is	be	AUX
taxlaw-6404	627	38	likely	likely	ADJ
taxlaw-6404	627	39	to	to	PART
taxlaw-6404	627	40	be	be	AUX
taxlaw-6404	627	41	in	in	ADP
taxlaw-6404	627	42	use	use	NOUN
taxlaw-6404	627	43	.	.	PUNCT
taxlaw-6404	628	1	what	what	PRON
taxlaw-6404	628	2	is	be	AUX
taxlaw-6404	628	3	the	the	DET
taxlaw-6404	628	4	annual	annual	ADJ
taxlaw-6404	628	5	measure	measure	NOUN
taxlaw-6404	628	6	of	of	ADP
taxlaw-6404	628	7	depreciation	depreciation	NOUN
taxlaw-6404	628	8	and	and	CCONJ
taxlaw-6404	628	9	how	how	SCONJ
taxlaw-6404	628	10	is	be	AUX
taxlaw-6404	628	11	it	it	PRON
taxlaw-6404	628	12	used	use	VERB
taxlaw-6404	628	13	?	?	PUNCT
taxlaw-6404	629	1	regulatory	regulatory	ADJ
taxlaw-6404	629	2	depreciation	depreciation	NOUN
taxlaw-6404	629	3	:	:	PUNCT
taxlaw-6404	629	4	this	this	PRON
taxlaw-6404	629	5	is	be	AUX
taxlaw-6404	629	6	the	the	DET
taxlaw-6404	629	7	portion	portion	NOUN
taxlaw-6404	629	8	of	of	ADP
taxlaw-6404	629	9	the	the	DET
taxlaw-6404	629	10	service	service	NOUN
taxlaw-6404	629	11	value	value	NOUN
taxlaw-6404	629	12	of	of	ADP
taxlaw-6404	629	13	the	the	DET
taxlaw-6404	629	14	asset	asset	NOUN
taxlaw-6404	629	15	the	the	DET
taxlaw-6404	629	16	utility	utility	NOUN
taxlaw-6404	629	17	may	may	AUX
taxlaw-6404	629	18	pass	pass	VERB
taxlaw-6404	629	19	through	through	ADP
taxlaw-6404	629	20	to	to	ADP
taxlaw-6404	629	21	customers	customer	NOUN
taxlaw-6404	629	22	as	as	ADP
taxlaw-6404	629	23	part	part	NOUN
taxlaw-6404	629	24	of	of	ADP
taxlaw-6404	629	25	the	the	DET
taxlaw-6404	629	26	operating	operating	NOUN
taxlaw-6404	629	27	cost	cost	NOUN
taxlaw-6404	629	28	(	(	PUNCT
taxlaw-6404	629	29	o	o	NOUN
taxlaw-6404	629	30	)	)	PUNCT
taxlaw-6404	629	31	of	of	ADP
taxlaw-6404	629	32	the	the	DET
taxlaw-6404	629	33	utility	utility	NOUN
taxlaw-6404	629	34	.	.	PUNCT
taxlaw-6404	630	1	the	the	DET
taxlaw-6404	630	2	aggregate	aggregate	NOUN
taxlaw-6404	630	3	of	of	ADP
taxlaw-6404	630	4	each	each	DET
taxlaw-6404	630	5	year	year	NOUN
taxlaw-6404	630	6	’s	’s	PART
taxlaw-6404	630	7	depreciation	depreciation	NOUN
taxlaw-6404	630	8	(	(	PUNCT
taxlaw-6404	630	9	d	d	X
taxlaw-6404	630	10	)	)	PUNCT
taxlaw-6404	630	11	is	be	AUX
taxlaw-6404	630	12	subtracted	subtract	VERB
taxlaw-6404	630	13	from	from	ADP
taxlaw-6404	630	14	the	the	DET
taxlaw-6404	630	15	service	service	NOUN
taxlaw-6404	630	16	value	value	NOUN
taxlaw-6404	630	17	to	to	PART
taxlaw-6404	630	18	determine	determine	VERB
taxlaw-6404	630	19	the	the	DET
taxlaw-6404	630	20	rate	rate	NOUN
taxlaw-6404	630	21	base	base	NOUN
taxlaw-6404	630	22	.	.	PUNCT
taxlaw-6404	631	1	the	the	DET
taxlaw-6404	631	2	utility	utility	NOUN
taxlaw-6404	631	3	also	also	ADV
taxlaw-6404	631	4	earns	earn	VERB
taxlaw-6404	631	5	a	a	DET
taxlaw-6404	631	6	return	return	NOUN
taxlaw-6404	631	7	on	on	ADP
taxlaw-6404	631	8	the	the	DET
taxlaw-6404	631	9	rate	rate	NOUN
taxlaw-6404	631	10	base	base	NOUN
taxlaw-6404	631	11	.	.	PUNCT
taxlaw-6404	632	1	financial	financial	ADJ
taxlaw-6404	632	2	depreciation	depreciation	NOUN
taxlaw-6404	632	3	allowance	allowance	NOUN
taxlaw-6404	632	4	:	:	PUNCT
taxlaw-6404	632	5	each	each	DET
taxlaw-6404	632	6	year	year	NOUN
taxlaw-6404	632	7	the	the	DET
taxlaw-6404	632	8	firm	firm	NOUN
taxlaw-6404	632	9	will	will	AUX
taxlaw-6404	632	10	deduct	deduct	VERB
taxlaw-6404	632	11	a	a	DET
taxlaw-6404	632	12	portion	portion	NOUN
taxlaw-6404	632	13	of	of	ADP
taxlaw-6404	632	14	the	the	DET
taxlaw-6404	632	15	total	total	ADJ
taxlaw-6404	632	16	cost	cost	NOUN
taxlaw-6404	632	17	of	of	ADP
taxlaw-6404	632	18	an	an	DET
taxlaw-6404	632	19	asset	asset	NOUN
taxlaw-6404	632	20	from	from	ADP
taxlaw-6404	632	21	the	the	DET
taxlaw-6404	632	22	firm	firm	NOUN
taxlaw-6404	632	23	’s	’s	PART
taxlaw-6404	632	24	income	income	NOUN
taxlaw-6404	632	25	to	to	PART
taxlaw-6404	632	26	determine	determine	VERB
taxlaw-6404	632	27	net	net	ADJ
taxlaw-6404	632	28	income	income	NOUN
taxlaw-6404	632	29	,	,	PUNCT
taxlaw-6404	632	30	the	the	DET
taxlaw-6404	632	31	amount	amount	NOUN
taxlaw-6404	632	32	of	of	ADP
taxlaw-6404	632	33	profit	profit	NOUN
taxlaw-6404	632	34	.	.	PUNCT
taxlaw-6404	633	1	this	this	DET
taxlaw-6404	633	2	sum	sum	NOUN
taxlaw-6404	633	3	is	be	AUX
taxlaw-6404	633	4	also	also	ADV
taxlaw-6404	633	5	subtracted	subtract	VERB
taxlaw-6404	633	6	from	from	ADP
taxlaw-6404	633	7	the	the	DET
taxlaw-6404	633	8	remaining	remain	VERB
taxlaw-6404	633	9	carrying	carry	VERB
taxlaw-6404	633	10	amount	amount	NOUN
taxlaw-6404	633	11	to	to	PART
taxlaw-6404	633	12	track	track	VERB
taxlaw-6404	633	13	the	the	DET
taxlaw-6404	633	14	remaining	remain	VERB
taxlaw-6404	633	15	unrecovered	unrecovered	ADJ
taxlaw-6404	633	16	investment	investment	NOUN
taxlaw-6404	633	17	in	in	ADP
taxlaw-6404	633	18	the	the	DET
taxlaw-6404	633	19	asset	asset	NOUN
taxlaw-6404	633	20	.	.	PUNCT
taxlaw-6404	634	1	tax	tax	NOUN
taxlaw-6404	634	2	cost	cost	NOUN
taxlaw-6404	634	3	recovery	recovery	NOUN
taxlaw-6404	634	4	allowance	allowance	NOUN
taxlaw-6404	634	5	:	:	PUNCT
taxlaw-6404	634	6	each	each	DET
taxlaw-6404	634	7	year	year	NOUN
taxlaw-6404	634	8	the	the	DET
taxlaw-6404	634	9	firm	firm	NOUN
taxlaw-6404	634	10	will	will	AUX
taxlaw-6404	634	11	deduct	deduct	VERB
taxlaw-6404	634	12	the	the	DET
taxlaw-6404	634	13	cost	cost	NOUN
taxlaw-6404	634	14	recovery	recovery	NOUN
taxlaw-6404	634	15	allowance	allowance	NOUN
taxlaw-6404	634	16	from	from	ADP
taxlaw-6404	634	17	gross	gross	ADJ
taxlaw-6404	634	18	income	income	NOUN
taxlaw-6404	634	19	to	to	PART
taxlaw-6404	634	20	assess	assess	VERB
taxlaw-6404	634	21	the	the	DET
taxlaw-6404	634	22	amount	amount	NOUN
taxlaw-6404	634	23	of	of	ADP
taxlaw-6404	634	24	taxable	taxable	ADJ
taxlaw-6404	634	25	income	income	NOUN
taxlaw-6404	634	26	.	.	PUNCT
taxlaw-6404	635	1	this	this	DET
taxlaw-6404	635	2	sum	sum	NOUN
taxlaw-6404	635	3	is	be	AUX
taxlaw-6404	635	4	also	also	ADV
taxlaw-6404	635	5	subtracted	subtract	VERB
taxlaw-6404	635	6	from	from	ADP
taxlaw-6404	635	7	the	the	DET
taxlaw-6404	635	8	remaining	remain	VERB
taxlaw-6404	635	9	depreciable	depreciable	ADJ
taxlaw-6404	635	10	basis	basis	NOUN
taxlaw-6404	635	11	to	to	PART
taxlaw-6404	635	12	track	track	VERB
taxlaw-6404	635	13	the	the	DET
taxlaw-6404	635	14	remaining	remain	VERB
taxlaw-6404	635	15	unrecovered	unrecovered	ADJ
taxlaw-6404	635	16	investment	investment	NOUN
taxlaw-6404	635	17	in	in	ADP
taxlaw-6404	635	18	the	the	DET
taxlaw-6404	635	19	asset	asset	NOUN
taxlaw-6404	635	20	for	for	ADP
taxlaw-6404	635	21	tax	tax	NOUN
taxlaw-6404	635	22	purposes	purpose	NOUN
taxlaw-6404	635	23	.	.	PUNCT
taxlaw-6404	636	1	table	table	NOUN
taxlaw-6404	636	2	1	1	NUM
taxlaw-6404	636	3	.	.	PUNCT
taxlaw-6404	637	1	definition	definition	NOUN
taxlaw-6404	637	2	of	of	ADP
taxlaw-6404	637	3	terms	term	NOUN
taxlaw-6404	637	4	and	and	CCONJ
taxlaw-6404	637	5	comparison	comparison	NOUN
taxlaw-6404	637	6	of	of	ADP
taxlaw-6404	637	7	the	the	DET
taxlaw-6404	637	8	parameters	parameter	NOUN
taxlaw-6404	637	9	in	in	ADP
taxlaw-6404	637	10	calculating	calculate	VERB
taxlaw-6404	637	11	depreciation	depreciation	NOUN
taxlaw-6404	637	12	under	under	ADP
taxlaw-6404	637	13	the	the	DET
taxlaw-6404	637	14	regulatory	regulatory	ADJ
taxlaw-6404	637	15	,	,	PUNCT
taxlaw-6404	637	16	financial	financial	ADJ
taxlaw-6404	637	17	,	,	PUNCT
taxlaw-6404	637	18	and	and	CCONJ
taxlaw-6404	637	19	tax	tax	NOUN
taxlaw-6404	637	20	accounting	accounting	NOUN
taxlaw-6404	637	21	rules	rule	NOUN
taxlaw-6404	637	22	.	.	PUNCT
taxlaw-6404	638	1	139	139	NUM
taxlaw-6404	638	2	see	see	VERB
taxlaw-6404	638	3	gravelle	gravelle	NOUN
taxlaw-6404	638	4	,	,	PUNCT
taxlaw-6404	638	5	supra	supra	PROPN
taxlaw-6404	638	6	note	note	PROPN
taxlaw-6404	638	7	127	127	NUM
taxlaw-6404	638	8	,	,	PUNCT
taxlaw-6404	638	9	at	at	ADP
taxlaw-6404	638	10	9	9	NUM
taxlaw-6404	638	11	-	-	SYM
taxlaw-6404	638	12	10	10	NUM
taxlaw-6404	638	13	(	(	PUNCT
taxlaw-6404	638	14	“	"	PUNCT
taxlaw-6404	638	15	under	under	ADP
taxlaw-6404	638	16	the	the	DET
taxlaw-6404	638	17	average	average	ADJ
taxlaw-6404	638	18	26	26	NUM
taxlaw-6404	638	19	%	%	NOUN
taxlaw-6404	638	20	effective	effective	ADJ
taxlaw-6404	638	21	tax	tax	NOUN
taxlaw-6404	638	22	rate	rate	NOUN
taxlaw-6404	638	23	for	for	ADP
taxlaw-6404	638	24	equipment	equipment	NOUN
taxlaw-6404	638	25	under	under	ADP
taxlaw-6404	638	26	current	current	ADJ
taxlaw-6404	638	27	[	[	X
taxlaw-6404	638	28	2014	2014	NUM
taxlaw-6404	638	29	]	]	X
taxlaw-6404	638	30	law	law	NOUN
taxlaw-6404	638	31	without	without	ADP
taxlaw-6404	638	32	bonus	bonus	NOUN
taxlaw-6404	638	33	depreciation	depreciation	NOUN
taxlaw-6404	638	34	,	,	PUNCT
taxlaw-6404	638	35	the	the	DET
taxlaw-6404	638	36	effective	effective	ADJ
taxlaw-6404	638	37	tax	tax	NOUN
taxlaw-6404	638	38	rate	rate	NOUN
taxlaw-6404	638	39	on	on	ADP
taxlaw-6404	638	40	debt	debt	NOUN
taxlaw-6404	638	41	financed	finance	VERB
taxlaw-6404	638	42	investment	investment	NOUN
taxlaw-6404	638	43	is	be	AUX
taxlaw-6404	638	44	[	[	X
taxlaw-6404	638	45	negative	negative	ADJ
taxlaw-6404	638	46	nineteen	nineteen	NUM
taxlaw-6404	638	47	percent	percent	NOUN
taxlaw-6404	638	48	]	]	PUNCT
taxlaw-6404	638	49	-19	-19	NUM
taxlaw-6404	638	50	%	%	NOUN
taxlaw-6404	638	51	.	.	PUNCT
taxlaw-6404	639	1	with	with	ADP
taxlaw-6404	639	2	bonus	bonus	NOUN
taxlaw-6404	639	3	depreciation	depreciation	NOUN
taxlaw-6404	639	4	,	,	PUNCT
taxlaw-6404	639	5	it	it	PRON
taxlaw-6404	639	6	is	be	AUX
taxlaw-6404	639	7	[	[	X
taxlaw-6404	639	8	negative	negative	ADJ
taxlaw-6404	639	9	thirty	thirty	NUM
taxlaw-6404	639	10	-	-	PUNCT
taxlaw-6404	639	11	seven	seven	NUM
taxlaw-6404	639	12	percent	percent	NOUN
taxlaw-6404	639	13	]	]	PUNCT
taxlaw-6404	639	14	37	37	NUM
taxlaw-6404	639	15	%	%	NOUN
taxlaw-6404	639	16	.	.	PUNCT
taxlaw-6404	639	17	”	"	PUNCT
taxlaw-6404	639	18	)	)	PUNCT
taxlaw-6404	639	19	.	.	PUNCT
taxlaw-6404	640	1	columbia	columbia	PROPN
taxlaw-6404	640	2	journal	journal	PROPN
taxlaw-6404	640	3	of	of	ADP
taxlaw-6404	640	4	tax	tax	NOUN
taxlaw-6404	640	5	law	law	NOUN
taxlaw-6404	641	1	[	[	X
taxlaw-6404	641	2	vol	vol	NOUN
taxlaw-6404	641	3	.	.	PUNCT
taxlaw-6404	642	1	11:1	11:1	NUM
taxlaw-6404	642	2	22	22	NUM
taxlaw-6404	642	3	c.	c.	NOUN
taxlaw-6404	642	4	reconciling	reconciling	NOUN
taxlaw-6404	642	5	tax	tax	NOUN
taxlaw-6404	642	6	/	/	SYM
taxlaw-6404	642	7	book	book	NOUN
taxlaw-6404	642	8	/	/	SYM
taxlaw-6404	642	9	regulatory	regulatory	ADJ
taxlaw-6404	642	10	disparities	disparity	NOUN
taxlaw-6404	642	11	:	:	PUNCT
taxlaw-6404	642	12	the	the	DET
taxlaw-6404	642	13	normalization	normalization	NOUN
taxlaw-6404	642	14	rules	rule	NOUN
taxlaw-6404	642	15	and	and	CCONJ
taxlaw-6404	642	16	their	their	PRON
taxlaw-6404	642	17	effects	effect	NOUN
taxlaw-6404	642	18	capitalized	capitalize	VERB
taxlaw-6404	642	19	investments	investment	NOUN
taxlaw-6404	642	20	feature	feature	VERB
taxlaw-6404	642	21	in	in	ADP
taxlaw-6404	642	22	the	the	DET
taxlaw-6404	642	23	ratemaking	ratemaking	NOUN
taxlaw-6404	642	24	process	process	NOUN
taxlaw-6404	642	25	in	in	ADP
taxlaw-6404	642	26	three	three	NUM
taxlaw-6404	642	27	places	place	NOUN
taxlaw-6404	642	28	.	.	PUNCT
taxlaw-6404	643	1	first	first	ADV
taxlaw-6404	643	2	,	,	PUNCT
taxlaw-6404	643	3	regulatory	regulatory	ADJ
taxlaw-6404	643	4	depreciation	depreciation	NOUN
taxlaw-6404	643	5	is	be	AUX
taxlaw-6404	643	6	included	include	VERB
taxlaw-6404	643	7	as	as	ADP
taxlaw-6404	643	8	part	part	NOUN
taxlaw-6404	643	9	of	of	ADP
taxlaw-6404	643	10	the	the	DET
taxlaw-6404	643	11	operating	operating	NOUN
taxlaw-6404	643	12	expense	expense	NOUN
taxlaw-6404	643	13	(	(	PUNCT
taxlaw-6404	643	14	o	o	NOUN
taxlaw-6404	643	15	)	)	PUNCT
taxlaw-6404	643	16	that	that	PRON
taxlaw-6404	643	17	is	be	AUX
taxlaw-6404	643	18	passed	pass	VERB
taxlaw-6404	643	19	forward	forward	ADV
taxlaw-6404	643	20	to	to	ADP
taxlaw-6404	643	21	customers	customer	NOUN
taxlaw-6404	643	22	.	.	PUNCT
taxlaw-6404	644	1	second	second	ADJ
taxlaw-6404	644	2	,	,	PUNCT
taxlaw-6404	644	3	the	the	DET
taxlaw-6404	644	4	utility	utility	NOUN
taxlaw-6404	644	5	and	and	CCONJ
taxlaw-6404	644	6	its	its	PRON
taxlaw-6404	644	7	investors	investor	NOUN
taxlaw-6404	644	8	are	be	AUX
taxlaw-6404	644	9	entitled	entitle	VERB
taxlaw-6404	644	10	to	to	PART
taxlaw-6404	644	11	earn	earn	VERB
taxlaw-6404	644	12	a	a	DET
taxlaw-6404	644	13	return	return	NOUN
taxlaw-6404	644	14	on	on	ADP
taxlaw-6404	644	15	the	the	DET
taxlaw-6404	644	16	capital	capital	NOUN
taxlaw-6404	644	17	investments	investment	NOUN
taxlaw-6404	644	18	in	in	ADP
taxlaw-6404	644	19	the	the	DET
taxlaw-6404	644	20	utility	utility	NOUN
taxlaw-6404	644	21	’s	’s	PART
taxlaw-6404	644	22	facilities	facility	NOUN
taxlaw-6404	644	23	to	to	ADP
taxlaw-6404	644	24	the	the	DET
taxlaw-6404	644	25	extent	extent	NOUN
taxlaw-6404	644	26	that	that	SCONJ
taxlaw-6404	644	27	customers	customer	NOUN
taxlaw-6404	644	28	have	have	AUX
taxlaw-6404	644	29	not	not	PART
taxlaw-6404	644	30	yet	yet	ADV
taxlaw-6404	644	31	paid	pay	VERB
taxlaw-6404	644	32	for	for	ADP
taxlaw-6404	644	33	them	they	PRON
taxlaw-6404	644	34	(	(	PUNCT
taxlaw-6404	644	35	v	v	NOUN
taxlaw-6404	644	36	-	-	PUNCT
taxlaw-6404	644	37	d	d	NOUN
taxlaw-6404	644	38	)	)	PUNCT
taxlaw-6404	644	39	.	.	PUNCT
taxlaw-6404	645	1	third	third	ADJ
taxlaw-6404	645	2	,	,	PUNCT
taxlaw-6404	645	3	a	a	DET
taxlaw-6404	645	4	normalized	normalize	VERB
taxlaw-6404	645	5	“	"	PUNCT
taxlaw-6404	645	6	tax	tax	NOUN
taxlaw-6404	645	7	expense	expense	NOUN
taxlaw-6404	645	8	”	"	PUNCT
taxlaw-6404	645	9	is	be	AUX
taxlaw-6404	645	10	also	also	ADV
taxlaw-6404	645	11	included	include	VERB
taxlaw-6404	645	12	as	as	ADP
taxlaw-6404	645	13	part	part	NOUN
taxlaw-6404	645	14	of	of	ADP
taxlaw-6404	645	15	operating	operate	VERB
taxlaw-6404	645	16	expense	expense	NOUN
taxlaw-6404	645	17	.	.	PUNCT
taxlaw-6404	646	1	utilities	utility	NOUN
taxlaw-6404	646	2	are	be	AUX
taxlaw-6404	646	3	not	not	PART
taxlaw-6404	646	4	permitted	permit	VERB
taxlaw-6404	646	5	to	to	PART
taxlaw-6404	646	6	pass	pass	VERB
taxlaw-6404	646	7	the	the	DET
taxlaw-6404	646	8	immediate	immediate	ADJ
taxlaw-6404	646	9	tax	tax	NOUN
taxlaw-6404	646	10	savings	saving	NOUN
taxlaw-6404	646	11	from	from	ADP
taxlaw-6404	646	12	accelerated	accelerate	VERB
taxlaw-6404	646	13	depreciation	depreciation	NOUN
taxlaw-6404	646	14	through	through	ADP
taxlaw-6404	646	15	to	to	ADP
taxlaw-6404	646	16	consumers	consumer	NOUN
taxlaw-6404	646	17	or	or	CCONJ
taxlaw-6404	646	18	to	to	PART
taxlaw-6404	646	19	use	use	VERB
taxlaw-6404	646	20	tax	tax	NOUN
taxlaw-6404	646	21	depreciation	depreciation	NOUN
taxlaw-6404	646	22	to	to	PART
taxlaw-6404	646	23	calculate	calculate	VERB
taxlaw-6404	646	24	the	the	DET
taxlaw-6404	646	25	tax	tax	NOUN
taxlaw-6404	646	26	expense	expense	NOUN
taxlaw-6404	646	27	charged	charge	VERB
taxlaw-6404	646	28	to	to	ADP
taxlaw-6404	646	29	consumers	consumer	NOUN
taxlaw-6404	646	30	as	as	ADP
taxlaw-6404	646	31	part	part	NOUN
taxlaw-6404	646	32	of	of	ADP
taxlaw-6404	646	33	the	the	DET
taxlaw-6404	646	34	ratemaking	ratemaking	NOUN
taxlaw-6404	646	35	process.140	process.140	ADV
taxlaw-6404	646	36	instead	instead	ADV
taxlaw-6404	646	37	,	,	PUNCT
taxlaw-6404	646	38	both	both	CCONJ
taxlaw-6404	646	39	the	the	DET
taxlaw-6404	646	40	ferc	ferc	PROPN
taxlaw-6404	646	41	and	and	CCONJ
taxlaw-6404	646	42	the	the	DET
taxlaw-6404	646	43	internal	internal	ADJ
taxlaw-6404	646	44	revenue	revenue	NOUN
taxlaw-6404	646	45	service	service	NOUN
taxlaw-6404	646	46	(	(	PUNCT
taxlaw-6404	646	47	“	"	PUNCT
taxlaw-6404	646	48	irs	irs	PROPN
taxlaw-6404	646	49	”	"	PUNCT
taxlaw-6404	646	50	)	)	PUNCT
taxlaw-6404	646	51	require	require	VERB
taxlaw-6404	646	52	regulated	regulated	ADJ
taxlaw-6404	646	53	utilities	utility	NOUN
taxlaw-6404	646	54	to	to	PART
taxlaw-6404	646	55	follow	follow	VERB
taxlaw-6404	646	56	“	"	PUNCT
taxlaw-6404	646	57	normalization	normalization	NOUN
taxlaw-6404	646	58	rules	rule	NOUN
taxlaw-6404	646	59	”	"	PUNCT
taxlaw-6404	646	60	when	when	SCONJ
taxlaw-6404	646	61	computing	compute	VERB
taxlaw-6404	646	62	tax	tax	NOUN
taxlaw-6404	646	63	expense	expense	NOUN
taxlaw-6404	646	64	and	and	CCONJ
taxlaw-6404	646	65	establishing	establish	VERB
taxlaw-6404	646	66	cost	cost	NOUN
taxlaw-6404	646	67	of	of	ADP
taxlaw-6404	646	68	service	service	NOUN
taxlaw-6404	646	69	during	during	ADP
taxlaw-6404	646	70	the	the	DET
taxlaw-6404	646	71	ratemaking	ratemaking	NOUN
taxlaw-6404	646	72	process.141	process.141	NOUN
taxlaw-6404	646	73	the	the	DET
taxlaw-6404	646	74	normalization	normalization	NOUN
taxlaw-6404	646	75	rules	rule	NOUN
taxlaw-6404	646	76	reconcile	reconcile	VERB
taxlaw-6404	646	77	the	the	DET
taxlaw-6404	646	78	differences	difference	NOUN
taxlaw-6404	646	79	between	between	ADP
taxlaw-6404	646	80	tax	tax	NOUN
taxlaw-6404	646	81	accounting	accounting	NOUN
taxlaw-6404	646	82	and	and	CCONJ
taxlaw-6404	646	83	accounting	account	VERB
taxlaw-6404	646	84	for	for	ADP
taxlaw-6404	646	85	ratemaking	ratemaking	NOUN
taxlaw-6404	646	86	and	and	CCONJ
taxlaw-6404	646	87	financial	financial	ADJ
taxlaw-6404	646	88	reporting	reporting	NOUN
taxlaw-6404	646	89	purposes.142	purposes.142	NOUN
taxlaw-6404	646	90	to	to	PART
taxlaw-6404	646	91	enforce	enforce	VERB
taxlaw-6404	646	92	the	the	DET
taxlaw-6404	646	93	normalization	normalization	NOUN
taxlaw-6404	646	94	rules	rule	NOUN
taxlaw-6404	646	95	,	,	PUNCT
taxlaw-6404	646	96	congress	congress	PROPN
taxlaw-6404	646	97	provided	provide	VERB
taxlaw-6404	646	98	that	that	SCONJ
taxlaw-6404	646	99	public	public	ADJ
taxlaw-6404	646	100	utilities	utility	NOUN
taxlaw-6404	646	101	failing	fail	VERB
taxlaw-6404	646	102	to	to	PART
taxlaw-6404	646	103	normalize	normalize	VERB
taxlaw-6404	646	104	will	will	AUX
taxlaw-6404	646	105	be	be	AUX
taxlaw-6404	646	106	denied	deny	VERB
taxlaw-6404	646	107	permission	permission	NOUN
taxlaw-6404	646	108	to	to	PART
taxlaw-6404	646	109	use	use	VERB
taxlaw-6404	646	110	accelerated	accelerated	ADJ
taxlaw-6404	646	111	depreciation	depreciation	NOUN
taxlaw-6404	646	112	for	for	ADP
taxlaw-6404	646	113	assets	asset	NOUN
taxlaw-6404	646	114	currently	currently	ADV
taxlaw-6404	646	115	in	in	ADP
taxlaw-6404	646	116	service	service	NOUN
taxlaw-6404	646	117	and	and	CCONJ
taxlaw-6404	646	118	for	for	ADP
taxlaw-6404	646	119	property	property	NOUN
taxlaw-6404	646	120	,	,	PUNCT
taxlaw-6404	646	121	plant	plant	NOUN
taxlaw-6404	646	122	,	,	PUNCT
taxlaw-6404	646	123	and	and	CCONJ
taxlaw-6404	646	124	equipment	equipment	NOUN
taxlaw-6404	646	125	acquired	acquire	VERB
taxlaw-6404	646	126	in	in	ADP
taxlaw-6404	646	127	the	the	DET
taxlaw-6404	646	128	future.143	future.143	NOUN
taxlaw-6404	646	129	penalties	penalty	NOUN
taxlaw-6404	646	130	for	for	ADP
taxlaw-6404	646	131	failure	failure	NOUN
taxlaw-6404	646	132	to	to	PART
taxlaw-6404	646	133	normalize	normalize	VERB
taxlaw-6404	646	134	accelerated	accelerated	ADJ
taxlaw-6404	646	135	deductions	deduction	NOUN
taxlaw-6404	646	136	include	include	VERB
taxlaw-6404	646	137	the	the	DET
taxlaw-6404	646	138	loss	loss	NOUN
taxlaw-6404	646	139	of	of	ADP
taxlaw-6404	646	140	those	those	DET
taxlaw-6404	646	141	deductions	deduction	NOUN
taxlaw-6404	646	142	and	and	CCONJ
taxlaw-6404	646	143	the	the	DET
taxlaw-6404	646	144	recapture	recapture	NOUN
taxlaw-6404	646	145	of	of	ADP
taxlaw-6404	646	146	tax	tax	NOUN
taxlaw-6404	646	147	credits.144	credits.144	PROPN
taxlaw-6404	646	148	normalization	normalization	NOUN
taxlaw-6404	646	149	affects	affect	VERB
taxlaw-6404	646	150	the	the	DET
taxlaw-6404	646	151	rate	rate	NOUN
taxlaw-6404	646	152	-	-	PUNCT
taxlaw-6404	646	153	setting	set	VERB
taxlaw-6404	646	154	formula	formula	NOUN
taxlaw-6404	646	155	in	in	ADP
taxlaw-6404	646	156	two	two	NUM
taxlaw-6404	646	157	ways	way	NOUN
taxlaw-6404	646	158	.	.	PUNCT
taxlaw-6404	647	1	first	first	ADV
taxlaw-6404	647	2	,	,	PUNCT
taxlaw-6404	647	3	tax	tax	NOUN
taxlaw-6404	647	4	expense	expense	NOUN
taxlaw-6404	647	5	is	be	AUX
taxlaw-6404	647	6	calculated	calculate	VERB
taxlaw-6404	647	7	by	by	ADP
taxlaw-6404	647	8	deducting	deduct	VERB
taxlaw-6404	647	9	depreciation	depreciation	NOUN
taxlaw-6404	647	10	allowances	allowance	NOUN
taxlaw-6404	647	11	based	base	VERB
taxlaw-6404	647	12	on	on	ADP
taxlaw-6404	647	13	the	the	DET
taxlaw-6404	647	14	financial	financial	ADJ
taxlaw-6404	647	15	and	and	CCONJ
taxlaw-6404	647	16	regulatory	regulatory	ADJ
taxlaw-6404	647	17	accounting	accounting	NOUN
taxlaw-6404	647	18	rules	rule	NOUN
taxlaw-6404	647	19	rather	rather	ADV
taxlaw-6404	647	20	than	than	ADP
taxlaw-6404	647	21	deducting	deduct	VERB
taxlaw-6404	647	22	cost	cost	NOUN
taxlaw-6404	647	23	recovery	recovery	NOUN
taxlaw-6404	647	24	allowances	allowance	NOUN
taxlaw-6404	647	25	under	under	ADP
taxlaw-6404	647	26	the	the	DET
taxlaw-6404	647	27	income	income	NOUN
taxlaw-6404	647	28	tax	tax	NOUN
taxlaw-6404	647	29	rules.145	rules.145	NOUN
taxlaw-6404	647	30	the	the	DET
taxlaw-6404	647	31	normalization	normalization	NOUN
taxlaw-6404	647	32	rules	rule	NOUN
taxlaw-6404	647	33	require	require	VERB
taxlaw-6404	647	34	that	that	SCONJ
taxlaw-6404	647	35	the	the	DET
taxlaw-6404	647	36	operating	operate	VERB
taxlaw-6404	647	37	expense	expense	NOUN
taxlaw-6404	647	38	include	include	VERB
taxlaw-6404	647	39	the	the	DET
taxlaw-6404	647	40	taxes	taxis	NOUN
taxlaw-6404	647	41	that	that	PRON
taxlaw-6404	647	42	consumers	consumer	NOUN
taxlaw-6404	647	43	would	would	AUX
taxlaw-6404	647	44	pay	pay	VERB
taxlaw-6404	647	45	if	if	SCONJ
taxlaw-6404	647	46	macrs	macrs	PROPN
taxlaw-6404	647	47	the	the	DET
taxlaw-6404	647	48	accelerated	accelerate	VERB
taxlaw-6404	647	49	cost	cost	NOUN
taxlaw-6404	647	50	recovery	recovery	NOUN
taxlaw-6404	647	51	system	system	NOUN
taxlaw-6404	647	52	had	have	AUX
taxlaw-6404	647	53	never	never	ADV
taxlaw-6404	647	54	been	be	AUX
taxlaw-6404	647	55	enacted.146	enacted.146	PROPN
taxlaw-6404	647	56	140	140	NUM
taxlaw-6404	647	57	see	see	VERB
taxlaw-6404	647	58	pwc	pwc	PROPN
taxlaw-6404	647	59	,	,	PUNCT
taxlaw-6404	647	60	supra	supra	PROPN
taxlaw-6404	647	61	note	note	NOUN
taxlaw-6404	647	62	91	91	NUM
taxlaw-6404	647	63	,	,	PUNCT
taxlaw-6404	647	64	at	at	ADP
taxlaw-6404	647	65	19	19	NUM
taxlaw-6404	647	66	-	-	SYM
taxlaw-6404	647	67	10	10	NUM
taxlaw-6404	647	68	.	.	PUNCT
taxlaw-6404	648	1	see	see	VERB
taxlaw-6404	648	2	also	also	ADV
taxlaw-6404	648	3	i.r.c	i.r.c	NOUN
taxlaw-6404	648	4	.	.	PUNCT
taxlaw-6404	649	1	§	§	PROPN
taxlaw-6404	649	2	168(i)(9	168(i)(9	PROPN
taxlaw-6404	649	3	)	)	PUNCT
taxlaw-6404	649	4	.	.	PUNCT
taxlaw-6404	650	1	141	141	NUM
taxlaw-6404	650	2	i.r.c	i.r.c	NOUN
taxlaw-6404	650	3	.	.	PUNCT
taxlaw-6404	651	1	§	§	PROPN
taxlaw-6404	651	2	168(i)(9	168(i)(9	PROPN
taxlaw-6404	651	3	)	)	PUNCT
taxlaw-6404	651	4	,	,	PUNCT
taxlaw-6404	651	5	(	(	PUNCT
taxlaw-6404	651	6	10	10	NUM
taxlaw-6404	651	7	)	)	PUNCT
taxlaw-6404	651	8	.	.	PUNCT
taxlaw-6404	652	1	in	in	ADP
taxlaw-6404	652	2	the	the	DET
taxlaw-6404	652	3	tax	tax	NOUN
taxlaw-6404	652	4	reform	reform	NOUN
taxlaw-6404	652	5	act	act	NOUN
taxlaw-6404	652	6	of	of	ADP
taxlaw-6404	652	7	1969	1969	NUM
taxlaw-6404	652	8	,	,	PUNCT
taxlaw-6404	652	9	congress	congress	PROPN
taxlaw-6404	652	10	discouraged	discourage	VERB
taxlaw-6404	652	11	public	public	ADJ
taxlaw-6404	652	12	utility	utility	NOUN
taxlaw-6404	652	13	commissions	commission	NOUN
taxlaw-6404	652	14	from	from	ADP
taxlaw-6404	652	15	allowing	allow	VERB
taxlaw-6404	652	16	the	the	DET
taxlaw-6404	652	17	tax	tax	NOUN
taxlaw-6404	652	18	benefits	benefit	NOUN
taxlaw-6404	652	19	from	from	ADP
taxlaw-6404	652	20	accelerated	accelerate	VERB
taxlaw-6404	652	21	depreciation	depreciation	NOUN
taxlaw-6404	652	22	to	to	PART
taxlaw-6404	652	23	be	be	AUX
taxlaw-6404	652	24	passed	pass	VERB
taxlaw-6404	652	25	through	through	ADP
taxlaw-6404	652	26	to	to	ADP
taxlaw-6404	652	27	current	current	ADJ
taxlaw-6404	652	28	consumers	consumer	NOUN
taxlaw-6404	652	29	by	by	ADP
taxlaw-6404	652	30	imposing	impose	VERB
taxlaw-6404	652	31	normalization	normalization	NOUN
taxlaw-6404	652	32	on	on	ADP
taxlaw-6404	652	33	new	new	ADJ
taxlaw-6404	652	34	investments	investment	NOUN
taxlaw-6404	652	35	where	where	SCONJ
taxlaw-6404	652	36	the	the	DET
taxlaw-6404	652	37	utilities	utility	NOUN
taxlaw-6404	652	38	used	use	VERB
taxlaw-6404	652	39	accelerated	accelerate	VERB
taxlaw-6404	652	40	depreciation	depreciation	NOUN
taxlaw-6404	652	41	.	.	PUNCT
taxlaw-6404	653	1	u.s	u.s	PROPN
taxlaw-6404	653	2	.	.	PROPN
taxlaw-6404	653	3	gov’t	gov’t	PROPN
taxlaw-6404	653	4	accountability	accountability	NOUN
taxlaw-6404	653	5	off	off	ADP
taxlaw-6404	653	6	.	.	PUNCT
taxlaw-6404	654	1	,	,	PUNCT
taxlaw-6404	654	2	gao	gao	PROPN
taxlaw-6404	654	3	/	/	SYM
taxlaw-6404	654	4	ggd–91–51	ggd–91–51	PROPN
taxlaw-6404	654	5	,	,	PUNCT
taxlaw-6404	654	6	public	public	ADJ
taxlaw-6404	654	7	utilities	utility	NOUN
taxlaw-6404	654	8	;	;	PUNCT
taxlaw-6404	654	9	disposition	disposition	NOUN
taxlaw-6404	654	10	of	of	ADP
taxlaw-6404	654	11	excess	excess	ADJ
taxlaw-6404	654	12	deferred	deferred	ADJ
taxlaw-6404	654	13	taxes	taxis	NOUN
taxlaw-6404	654	14	30	30	NUM
taxlaw-6404	654	15	(	(	PUNCT
taxlaw-6404	654	16	sept	sept	PROPN
taxlaw-6404	654	17	.	.	PROPN
taxlaw-6404	654	18	1991	1991	NUM
taxlaw-6404	654	19	)	)	PUNCT
taxlaw-6404	654	20	,	,	PUNCT
taxlaw-6404	654	21	https://www.gao.gov/assets/220/215102.pdf	https://www.gao.gov/assets/220/215102.pdf	PUNCT
taxlaw-6404	655	1	[	[	X
taxlaw-6404	655	2	https://perma.cc/29pp-5rey	https://perma.cc/29pp-5rey	X
taxlaw-6404	655	3	]	]	X
taxlaw-6404	655	4	.	.	PUNCT
taxlaw-6404	656	1	the	the	DET
taxlaw-6404	656	2	economic	economic	ADJ
taxlaw-6404	656	3	recovery	recovery	NOUN
taxlaw-6404	656	4	act	act	NOUN
taxlaw-6404	656	5	of	of	ADP
taxlaw-6404	656	6	1981	1981	NUM
taxlaw-6404	656	7	required	require	VERB
taxlaw-6404	656	8	utilities	utility	NOUN
taxlaw-6404	656	9	to	to	PART
taxlaw-6404	656	10	normalize	normalize	VERB
taxlaw-6404	656	11	the	the	DET
taxlaw-6404	656	12	tax	tax	NOUN
taxlaw-6404	656	13	and	and	CCONJ
taxlaw-6404	656	14	book	book	NOUN
taxlaw-6404	656	15	depreciation	depreciation	NOUN
taxlaw-6404	656	16	timing	timing	NOUN
taxlaw-6404	656	17	differences	difference	NOUN
taxlaw-6404	656	18	in	in	ADP
taxlaw-6404	656	19	order	order	NOUN
taxlaw-6404	656	20	to	to	PART
taxlaw-6404	656	21	take	take	VERB
taxlaw-6404	656	22	advantage	advantage	NOUN
taxlaw-6404	656	23	of	of	ADP
taxlaw-6404	656	24	acrs	acr	NOUN
taxlaw-6404	656	25	depreciation	depreciation	NOUN
taxlaw-6404	656	26	.	.	PUNCT
taxlaw-6404	657	1	see	see	VERB
taxlaw-6404	657	2	kiefer	kiefer	NOUN
taxlaw-6404	657	3	,	,	PUNCT
taxlaw-6404	657	4	supra	supra	PROPN
taxlaw-6404	657	5	note	note	PROPN
taxlaw-6404	657	6	36	36	NUM
taxlaw-6404	657	7	,	,	PUNCT
taxlaw-6404	657	8	at	at	ADP
taxlaw-6404	657	9	13	13	NUM
taxlaw-6404	657	10	.	.	PUNCT
taxlaw-6404	658	1	before	before	ADP
taxlaw-6404	658	2	that	that	PRON
taxlaw-6404	658	3	,	,	PUNCT
taxlaw-6404	658	4	many	many	ADJ
taxlaw-6404	658	5	utilities	utility	NOUN
taxlaw-6404	658	6	did	do	AUX
taxlaw-6404	658	7	not	not	PART
taxlaw-6404	658	8	use	use	VERB
taxlaw-6404	658	9	normalization	normalization	NOUN
taxlaw-6404	658	10	;	;	PUNCT
taxlaw-6404	658	11	they	they	PRON
taxlaw-6404	658	12	allowed	allow	VERB
taxlaw-6404	658	13	the	the	DET
taxlaw-6404	658	14	tax	tax	NOUN
taxlaw-6404	658	15	benefits	benefit	NOUN
taxlaw-6404	658	16	of	of	ADP
taxlaw-6404	658	17	accelerated	accelerate	VERB
taxlaw-6404	658	18	depreciation	depreciation	NOUN
taxlaw-6404	658	19	to	to	ADP
taxlaw-6404	658	20	flow	flow	NOUN
taxlaw-6404	658	21	-	-	PUNCT
taxlaw-6404	658	22	through	through	NOUN
taxlaw-6404	658	23	to	to	ADP
taxlaw-6404	658	24	customers	customer	NOUN
taxlaw-6404	658	25	immediately	immediately	ADV
taxlaw-6404	658	26	.	.	PUNCT
taxlaw-6404	659	1	i	i	PRON
taxlaw-6404	659	2	d.	d.	PROPN
taxlaw-6404	659	3	at	at	ADP
taxlaw-6404	659	4	11	11	NUM
taxlaw-6404	659	5	.	.	PUNCT
taxlaw-6404	660	1	consequently	consequently	ADV
taxlaw-6404	660	2	,	,	PUNCT
taxlaw-6404	660	3	the	the	DET
taxlaw-6404	660	4	customers	customer	NOUN
taxlaw-6404	660	5	paid	pay	VERB
taxlaw-6404	660	6	lower	low	ADJ
taxlaw-6404	660	7	rates	rate	NOUN
taxlaw-6404	660	8	(	(	PUNCT
taxlaw-6404	660	9	because	because	SCONJ
taxlaw-6404	660	10	lower	low	ADJ
taxlaw-6404	660	11	tax	tax	NOUN
taxlaw-6404	660	12	expense	expense	NOUN
taxlaw-6404	660	13	was	be	AUX
taxlaw-6404	660	14	included	include	VERB
taxlaw-6404	660	15	in	in	ADP
taxlaw-6404	660	16	their	their	PRON
taxlaw-6404	660	17	electricity	electricity	NOUN
taxlaw-6404	660	18	bills	bill	NOUN
taxlaw-6404	660	19	)	)	PUNCT
taxlaw-6404	660	20	in	in	ADP
taxlaw-6404	660	21	the	the	DET
taxlaw-6404	660	22	early	early	ADJ
taxlaw-6404	660	23	years	year	NOUN
taxlaw-6404	660	24	.	.	PUNCT
taxlaw-6404	661	1	i	i	PRON
taxlaw-6404	661	2	d.	d.	PROPN
taxlaw-6404	661	3	later	later	ADV
taxlaw-6404	661	4	customers	customer	NOUN
taxlaw-6404	661	5	paid	pay	VERB
taxlaw-6404	661	6	a	a	DET
taxlaw-6404	661	7	higher	high	ADJ
taxlaw-6404	661	8	electricity	electricity	NOUN
taxlaw-6404	661	9	or	or	CCONJ
taxlaw-6404	661	10	gas	gas	NOUN
taxlaw-6404	661	11	rate	rate	NOUN
taxlaw-6404	661	12	when	when	SCONJ
taxlaw-6404	661	13	the	the	DET
taxlaw-6404	661	14	property	property	NOUN
taxlaw-6404	661	15	had	have	AUX
taxlaw-6404	661	16	been	be	AUX
taxlaw-6404	661	17	fully	fully	ADV
taxlaw-6404	661	18	depreciated	depreciate	VERB
taxlaw-6404	661	19	and	and	CCONJ
taxlaw-6404	661	20	there	there	PRON
taxlaw-6404	661	21	was	be	VERB
taxlaw-6404	661	22	no	no	DET
taxlaw-6404	661	23	more	more	ADJ
taxlaw-6404	661	24	tax	tax	NOUN
taxlaw-6404	661	25	depreciation	depreciation	NOUN
taxlaw-6404	661	26	remained	remain	VERB
taxlaw-6404	661	27	to	to	PART
taxlaw-6404	661	28	offset	offset	VERB
taxlaw-6404	661	29	income	income	NOUN
taxlaw-6404	661	30	and	and	CCONJ
taxlaw-6404	661	31	reduce	reduce	VERB
taxlaw-6404	661	32	their	their	PRON
taxlaw-6404	661	33	tax	tax	NOUN
taxlaw-6404	661	34	expense	expense	NOUN
taxlaw-6404	661	35	.	.	PUNCT
taxlaw-6404	662	1	see	see	VERB
taxlaw-6404	662	2	eei	eei	PROPN
taxlaw-6404	662	3	,	,	PUNCT
taxlaw-6404	662	4	supra	supra	PROPN
taxlaw-6404	662	5	note	note	PROPN
taxlaw-6404	662	6	80	80	NUM
taxlaw-6404	662	7	,	,	PUNCT
taxlaw-6404	662	8	at	at	ADP
taxlaw-6404	662	9	135	135	NUM
taxlaw-6404	662	10	.	.	PUNCT
taxlaw-6404	663	1	142	142	NUM
taxlaw-6404	663	2	normalization	normalization	NOUN
taxlaw-6404	663	3	rules	rule	NOUN
taxlaw-6404	663	4	apply	apply	VERB
taxlaw-6404	663	5	not	not	PART
taxlaw-6404	663	6	only	only	ADV
taxlaw-6404	663	7	to	to	PART
taxlaw-6404	663	8	accelerated	accelerate	VERB
taxlaw-6404	663	9	depreciation	depreciation	NOUN
taxlaw-6404	663	10	,	,	PUNCT
taxlaw-6404	663	11	but	but	CCONJ
taxlaw-6404	663	12	also	also	ADV
taxlaw-6404	663	13	to	to	ADP
taxlaw-6404	663	14	other	other	ADJ
taxlaw-6404	663	15	tax	tax	NOUN
taxlaw-6404	663	16	/	/	SYM
taxlaw-6404	663	17	book	book	NOUN
taxlaw-6404	663	18	disparities	disparity	NOUN
taxlaw-6404	663	19	,	,	PUNCT
taxlaw-6404	663	20	such	such	ADJ
taxlaw-6404	663	21	as	as	ADP
taxlaw-6404	663	22	treatment	treatment	NOUN
taxlaw-6404	663	23	of	of	ADP
taxlaw-6404	663	24	the	the	DET
taxlaw-6404	663	25	“	"	PUNCT
taxlaw-6404	663	26	allowance	allowance	NOUN
taxlaw-6404	663	27	of	of	ADP
taxlaw-6404	663	28	funds	fund	NOUN
taxlaw-6404	663	29	during	during	ADP
taxlaw-6404	663	30	use	use	NOUN
taxlaw-6404	663	31	during	during	ADP
taxlaw-6404	663	32	construction	construction	NOUN
taxlaw-6404	663	33	”	"	PUNCT
taxlaw-6404	663	34	(	(	PUNCT
taxlaw-6404	663	35	afudc	afudc	NOUN
taxlaw-6404	663	36	)	)	PUNCT
taxlaw-6404	663	37	,	,	PUNCT
taxlaw-6404	663	38	“	"	PUNCT
taxlaw-6404	663	39	contributions	contribution	NOUN
taxlaw-6404	663	40	in	in	ADP
taxlaw-6404	663	41	aid	aid	NOUN
taxlaw-6404	663	42	of	of	ADP
taxlaw-6404	663	43	construction	construction	NOUN
taxlaw-6404	663	44	”	"	PUNCT
taxlaw-6404	663	45	(	(	PUNCT
taxlaw-6404	663	46	ciac	ciac	NOUN
taxlaw-6404	663	47	)	)	PUNCT
taxlaw-6404	663	48	,	,	PUNCT
taxlaw-6404	663	49	capitalized	capitalize	VERB
taxlaw-6404	663	50	interest	interest	NOUN
taxlaw-6404	663	51	,	,	PUNCT
taxlaw-6404	663	52	investment	investment	NOUN
taxlaw-6404	663	53	tax	tax	NOUN
taxlaw-6404	663	54	credits	credit	NOUN
taxlaw-6404	663	55	,	,	PUNCT
taxlaw-6404	663	56	and	and	CCONJ
taxlaw-6404	663	57	overhead	overhead	ADJ
taxlaw-6404	663	58	.	.	PUNCT
taxlaw-6404	664	1	pwc	pwc	PROPN
taxlaw-6404	664	2	,	,	PUNCT
taxlaw-6404	664	3	supra	supra	PROPN
taxlaw-6404	664	4	note	note	NOUN
taxlaw-6404	664	5	91	91	NUM
taxlaw-6404	664	6	,	,	PUNCT
taxlaw-6404	664	7	at	at	ADP
taxlaw-6404	664	8	19	19	NUM
taxlaw-6404	664	9	-	-	SYM
taxlaw-6404	664	10	11	11	NUM
taxlaw-6404	664	11	19	19	NUM
taxlaw-6404	664	12	-	-	SYM
taxlaw-6404	664	13	13	13	NUM
taxlaw-6404	664	14	.	.	PUNCT
taxlaw-6404	665	1	software	software	NOUN
taxlaw-6404	665	2	may	may	AUX
taxlaw-6404	665	3	either	either	CCONJ
taxlaw-6404	665	4	be	be	AUX
taxlaw-6404	665	5	capitalized	capitalize	VERB
taxlaw-6404	665	6	or	or	CCONJ
taxlaw-6404	665	7	expensed	expense	VERB
taxlaw-6404	665	8	.	.	PUNCT
taxlaw-6404	666	1	investment	investment	NOUN
taxlaw-6404	666	2	tax	tax	NOUN
taxlaw-6404	666	3	credits	credit	NOUN
taxlaw-6404	666	4	(	(	PUNCT
taxlaw-6404	666	5	idc	idc	PROPN
taxlaw-6404	666	6	)	)	PUNCT
taxlaw-6404	666	7	are	be	AUX
taxlaw-6404	666	8	handled	handle	VERB
taxlaw-6404	666	9	differently	differently	ADV
taxlaw-6404	666	10	as	as	ADV
taxlaw-6404	666	11	well	well	ADV
taxlaw-6404	666	12	.	.	PUNCT
taxlaw-6404	667	1	see	see	VERB
taxlaw-6404	667	2	eei	eei	PROPN
taxlaw-6404	667	3	,	,	PUNCT
taxlaw-6404	667	4	supra	supra	PROPN
taxlaw-6404	667	5	note	note	PROPN
taxlaw-6404	667	6	80	80	NUM
taxlaw-6404	667	7	,	,	PUNCT
taxlaw-6404	667	8	at	at	ADP
taxlaw-6404	667	9	134	134	NUM
taxlaw-6404	667	10	.	.	PUNCT
taxlaw-6404	668	1	143	143	NUM
taxlaw-6404	668	2	i.r.c	i.r.c	NOUN
taxlaw-6404	668	3	.	.	PUNCT
taxlaw-6404	669	1	§	§	PROPN
taxlaw-6404	669	2	168(f)(2	168(f)(2	NUM
taxlaw-6404	669	3	)	)	PUNCT
taxlaw-6404	669	4	.	.	PUNCT
taxlaw-6404	670	1	144	144	NUM
taxlaw-6404	670	2	i.r.c	i.r.c	NOUN
taxlaw-6404	670	3	.	.	PUNCT
taxlaw-6404	671	1	§	§	PROPN
taxlaw-6404	671	2	168(f)(2	168(f)(2	NUM
taxlaw-6404	671	3	)	)	PUNCT
taxlaw-6404	671	4	.	.	PUNCT
taxlaw-6404	672	1	note	note	VERB
taxlaw-6404	672	2	that	that	SCONJ
taxlaw-6404	672	3	in	in	ADP
taxlaw-6404	672	4	2017	2017	NUM
taxlaw-6404	672	5	,	,	PUNCT
taxlaw-6404	672	6	however	however	ADV
taxlaw-6404	672	7	,	,	PUNCT
taxlaw-6404	672	8	the	the	DET
taxlaw-6404	672	9	internal	internal	ADJ
taxlaw-6404	672	10	revenue	revenue	NOUN
taxlaw-6404	672	11	service	service	NOUN
taxlaw-6404	672	12	issued	issue	VERB
taxlaw-6404	672	13	a	a	DET
taxlaw-6404	672	14	guidance	guidance	NOUN
taxlaw-6404	672	15	providing	provide	VERB
taxlaw-6404	672	16	a	a	DET
taxlaw-6404	672	17	safe	safe	ADJ
taxlaw-6404	672	18	harbor	harbor	NOUN
taxlaw-6404	672	19	for	for	ADP
taxlaw-6404	672	20	public	public	ADJ
taxlaw-6404	672	21	utilities	utility	NOUN
taxlaw-6404	672	22	that	that	PRON
taxlaw-6404	672	23	have	have	AUX
taxlaw-6404	672	24	failed	fail	VERB
taxlaw-6404	672	25	to	to	PART
taxlaw-6404	672	26	follow	follow	VERB
taxlaw-6404	672	27	the	the	DET
taxlaw-6404	672	28	normalization	normalization	NOUN
taxlaw-6404	672	29	rules	rule	NOUN
taxlaw-6404	672	30	and	and	CCONJ
taxlaw-6404	672	31	indicated	indicate	VERB
taxlaw-6404	672	32	that	that	SCONJ
taxlaw-6404	672	33	it	it	PRON
taxlaw-6404	672	34	would	would	AUX
taxlaw-6404	672	35	not	not	PART
taxlaw-6404	672	36	pursue	pursue	VERB
taxlaw-6404	672	37	enforcement	enforcement	NOUN
taxlaw-6404	672	38	proceedings	proceeding	NOUN
taxlaw-6404	672	39	for	for	ADP
taxlaw-6404	672	40	past	past	ADJ
taxlaw-6404	672	41	failures	failure	NOUN
taxlaw-6404	672	42	.	.	PUNCT
taxlaw-6404	673	1	see	see	VERB
taxlaw-6404	673	2	rev	rev	PROPN
taxlaw-6404	673	3	.	.	PROPN
taxlaw-6404	673	4	proc	proc	PROPN
taxlaw-6404	673	5	.	.	PUNCT
taxlaw-6404	674	1	2017	2017	NUM
taxlaw-6404	674	2	-	-	SYM
taxlaw-6404	674	3	47	47	NUM
taxlaw-6404	674	4	;	;	PUNCT
taxlaw-6404	674	5	see	see	VERB
taxlaw-6404	674	6	also	also	ADV
taxlaw-6404	674	7	jeffrey	jeffrey	PROPN
taxlaw-6404	674	8	davis	davis	PROPN
taxlaw-6404	674	9	,	,	PUNCT
taxlaw-6404	674	10	david	david	PROPN
taxlaw-6404	674	11	burton	burton	PROPN
taxlaw-6404	674	12	and	and	CCONJ
taxlaw-6404	674	13	isaac	isaac	PROPN
taxlaw-6404	674	14	maron	maron	PROPN
taxlaw-6404	674	15	,	,	PUNCT
taxlaw-6404	674	16	an	an	DET
taxlaw-6404	674	17	irs	irs	PROPN
taxlaw-6404	674	18	lifeline	lifeline	NOUN
taxlaw-6404	674	19	to	to	ADP
taxlaw-6404	674	20	public	public	ADJ
taxlaw-6404	674	21	utilities	utility	NOUN
taxlaw-6404	674	22	on	on	ADP
taxlaw-6404	674	23	normalization	normalization	NOUN
taxlaw-6404	674	24	,	,	PUNCT
taxlaw-6404	674	25	law360	law360	PROPN
taxlaw-6404	674	26	(	(	PUNCT
taxlaw-6404	674	27	sept	sept	PROPN
taxlaw-6404	674	28	.	.	PROPN
taxlaw-6404	674	29	14	14	NUM
taxlaw-6404	674	30	,	,	PUNCT
taxlaw-6404	674	31	2017	2017	NUM
taxlaw-6404	674	32	)	)	PUNCT
taxlaw-6404	674	33	,	,	PUNCT
taxlaw-6404	674	34	https://www.law360.com/articles/964097	https://www.law360.com/articles/964097	PROPN
taxlaw-6404	674	35	[	[	X
taxlaw-6404	674	36	https://perma.cc/xrn4-87kx	https://perma.cc/xrn4-87kx	NOUN
taxlaw-6404	674	37	]	]	PUNCT
taxlaw-6404	674	38	.	.	PUNCT
taxlaw-6404	675	1	145	145	NUM
taxlaw-6404	675	2	see	see	VERB
taxlaw-6404	675	3	pwc	pwc	PROPN
taxlaw-6404	675	4	,	,	PUNCT
taxlaw-6404	675	5	supra	supra	PROPN
taxlaw-6404	675	6	note	note	NOUN
taxlaw-6404	675	7	91	91	NUM
taxlaw-6404	675	8	,	,	PUNCT
taxlaw-6404	675	9	at	at	ADP
taxlaw-6404	675	10	19	19	NUM
taxlaw-6404	675	11	-	-	SYM
taxlaw-6404	675	12	10	10	NUM
taxlaw-6404	675	13	.	.	PUNCT
taxlaw-6404	676	1	146	146	NUM
taxlaw-6404	676	2	normalized	normalize	VERB
taxlaw-6404	676	3	calculation	calculation	NOUN
taxlaw-6404	676	4	of	of	ADP
taxlaw-6404	676	5	tax	tax	NOUN
taxlaw-6404	676	6	expense	expense	NOUN
taxlaw-6404	676	7	follows	follow	VERB
taxlaw-6404	676	8	the	the	DET
taxlaw-6404	676	9	older	old	ADJ
taxlaw-6404	676	10	tax	tax	NOUN
taxlaw-6404	676	11	depreciation	depreciation	NOUN
taxlaw-6404	676	12	rules	rule	NOUN
taxlaw-6404	676	13	under	under	ADP
taxlaw-6404	676	14	i.r.c.§	i.r.c.§	NOUN
taxlaw-6404	676	15	167	167	NUM
taxlaw-6404	676	16	.	.	PUNCT
taxlaw-6404	677	1	see	see	VERB
taxlaw-6404	677	2	i.r.c	i.r.c	NOUN
taxlaw-6404	677	3	.	.	PUNCT
taxlaw-6404	678	1	§	§	PROPN
taxlaw-6404	678	2	168(i)(9)(a)(ii	168(i)(9)(a)(ii	NUM
taxlaw-6404	678	3	)	)	PUNCT
taxlaw-6404	678	4	.	.	PUNCT
taxlaw-6404	679	1	2019	2019	NUM
taxlaw-6404	679	2	]	]	PUNCT
taxlaw-6404	679	3	stranded	strand	VERB
taxlaw-6404	679	4	assets	asset	NOUN
taxlaw-6404	679	5	and	and	CCONJ
taxlaw-6404	679	6	efficient	efficient	ADJ
taxlaw-6404	679	7	pricing	pricing	NOUN
taxlaw-6404	679	8	for	for	ADP
taxlaw-6404	679	9	regulated	regulated	ADJ
taxlaw-6404	679	10	utilities	utility	NOUN
taxlaw-6404	679	11	:	:	PUNCT
taxlaw-6404	679	12	a	a	DET
taxlaw-6404	679	13	federal	federal	ADJ
taxlaw-6404	679	14	tax	tax	NOUN
taxlaw-6404	679	15	solution	solution	NOUN
taxlaw-6404	679	16	23	23	NUM
taxlaw-6404	679	17	as	as	ADP
taxlaw-6404	679	18	a	a	DET
taxlaw-6404	679	19	result	result	NOUN
taxlaw-6404	679	20	of	of	ADP
taxlaw-6404	679	21	the	the	DET
taxlaw-6404	679	22	timing	timing	NOUN
taxlaw-6404	679	23	differences	difference	NOUN
taxlaw-6404	679	24	in	in	ADP
taxlaw-6404	679	25	the	the	DET
taxlaw-6404	679	26	tax	tax	NOUN
taxlaw-6404	679	27	and	and	CCONJ
taxlaw-6404	679	28	financial	financial	ADJ
taxlaw-6404	679	29	accounting	accounting	NOUN
taxlaw-6404	679	30	rules	rule	NOUN
taxlaw-6404	679	31	,	,	PUNCT
taxlaw-6404	679	32	the	the	DET
taxlaw-6404	679	33	utility	utility	NOUN
taxlaw-6404	679	34	enjoys	enjoy	VERB
taxlaw-6404	679	35	tax	tax	NOUN
taxlaw-6404	679	36	savings	saving	NOUN
taxlaw-6404	679	37	from	from	ADP
taxlaw-6404	679	38	accelerated	accelerate	VERB
taxlaw-6404	679	39	tax	tax	NOUN
taxlaw-6404	679	40	depreciation.147	depreciation.147	NOUN
taxlaw-6404	679	41	however	however	ADV
taxlaw-6404	679	42	,	,	PUNCT
taxlaw-6404	679	43	under	under	ADP
taxlaw-6404	679	44	the	the	DET
taxlaw-6404	679	45	normalization	normalization	NOUN
taxlaw-6404	679	46	rules	rule	NOUN
taxlaw-6404	679	47	,	,	PUNCT
taxlaw-6404	679	48	the	the	DET
taxlaw-6404	679	49	utility	utility	NOUN
taxlaw-6404	679	50	continues	continue	VERB
taxlaw-6404	679	51	to	to	PART
taxlaw-6404	679	52	collect	collect	VERB
taxlaw-6404	679	53	tax	tax	NOUN
taxlaw-6404	679	54	payments	payment	NOUN
taxlaw-6404	679	55	from	from	ADP
taxlaw-6404	679	56	consumers	consumer	NOUN
taxlaw-6404	679	57	as	as	SCONJ
taxlaw-6404	679	58	though	though	SCONJ
taxlaw-6404	679	59	accelerated	accelerate	VERB
taxlaw-6404	679	60	tax	tax	NOUN
taxlaw-6404	679	61	depreciation	depreciation	NOUN
taxlaw-6404	679	62	did	do	AUX
taxlaw-6404	679	63	not	not	PART
taxlaw-6404	679	64	exist	exist	VERB
taxlaw-6404	679	65	.	.	PUNCT
taxlaw-6404	680	1	under	under	ADP
taxlaw-6404	680	2	the	the	DET
taxlaw-6404	680	3	normalization	normalization	NOUN
taxlaw-6404	680	4	rules	rule	VERB
taxlaw-6404	680	5	the	the	DET
taxlaw-6404	680	6	utility	utility	NOUN
taxlaw-6404	680	7	collects	collect	VERB
taxlaw-6404	680	8	more	more	ADJ
taxlaw-6404	680	9	revenue	revenue	NOUN
taxlaw-6404	680	10	from	from	ADP
taxlaw-6404	680	11	customers	customer	NOUN
taxlaw-6404	680	12	than	than	SCONJ
taxlaw-6404	680	13	it	it	PRON
taxlaw-6404	680	14	needs	need	VERB
taxlaw-6404	680	15	to	to	PART
taxlaw-6404	680	16	cover	cover	VERB
taxlaw-6404	680	17	the	the	DET
taxlaw-6404	680	18	actual	actual	ADJ
taxlaw-6404	680	19	taxes	taxis	NOUN
taxlaw-6404	680	20	the	the	DET
taxlaw-6404	680	21	utility	utility	NOUN
taxlaw-6404	680	22	pays	pay	VERB
taxlaw-6404	680	23	in	in	ADP
taxlaw-6404	680	24	the	the	DET
taxlaw-6404	680	25	early	early	ADJ
taxlaw-6404	680	26	years	year	NOUN
taxlaw-6404	680	27	of	of	ADP
taxlaw-6404	680	28	the	the	DET
taxlaw-6404	680	29	asset	asset	NOUN
taxlaw-6404	680	30	’s	’s	PART
taxlaw-6404	680	31	service	service	NOUN
taxlaw-6404	680	32	life	life	NOUN
taxlaw-6404	680	33	.	.	PUNCT
taxlaw-6404	681	1	148	148	NUM
taxlaw-6404	681	2	consequently	consequently	ADV
taxlaw-6404	681	3	,	,	PUNCT
taxlaw-6404	681	4	the	the	DET
taxlaw-6404	681	5	utility	utility	NOUN
taxlaw-6404	681	6	enjoys	enjoy	VERB
taxlaw-6404	681	7	a	a	DET
taxlaw-6404	681	8	pool	pool	NOUN
taxlaw-6404	681	9	of	of	ADP
taxlaw-6404	681	10	tax	tax	NOUN
taxlaw-6404	681	11	savings	saving	NOUN
taxlaw-6404	681	12	consisting	consist	VERB
taxlaw-6404	681	13	of	of	ADP
taxlaw-6404	681	14	its	its	PRON
taxlaw-6404	681	15	customers	customer	NOUN
taxlaw-6404	681	16	’	'	PUNCT
taxlaw-6404	681	17	“	"	PUNCT
taxlaw-6404	681	18	overpayments	overpayment	NOUN
taxlaw-6404	681	19	”	"	PUNCT
taxlaw-6404	681	20	of	of	ADP
taxlaw-6404	681	21	tax	tax	NOUN
taxlaw-6404	681	22	.	.	PUNCT
taxlaw-6404	682	1	the	the	DET
taxlaw-6404	682	2	utility	utility	NOUN
taxlaw-6404	682	3	collects	collect	VERB
taxlaw-6404	682	4	less	less	ADJ
taxlaw-6404	682	5	revenue	revenue	NOUN
taxlaw-6404	682	6	than	than	SCONJ
taxlaw-6404	682	7	it	it	PRON
taxlaw-6404	682	8	needs	need	VERB
taxlaw-6404	682	9	from	from	ADP
taxlaw-6404	682	10	customers	customer	NOUN
taxlaw-6404	682	11	later	later	ADV
taxlaw-6404	682	12	in	in	ADP
taxlaw-6404	682	13	the	the	DET
taxlaw-6404	682	14	service	service	NOUN
taxlaw-6404	682	15	life	life	NOUN
taxlaw-6404	682	16	of	of	ADP
taxlaw-6404	682	17	the	the	DET
taxlaw-6404	682	18	asset.149	asset.149	NOUN
taxlaw-6404	682	19	the	the	DET
taxlaw-6404	682	20	tax	tax	NOUN
taxlaw-6404	682	21	savings	saving	NOUN
taxlaw-6404	682	22	are	be	AUX
taxlaw-6404	682	23	then	then	ADV
taxlaw-6404	682	24	applied	apply	VERB
taxlaw-6404	682	25	to	to	PART
taxlaw-6404	682	26	offset	offset	VERB
taxlaw-6404	682	27	actual	actual	ADJ
taxlaw-6404	682	28	tax	tax	NOUN
taxlaw-6404	682	29	liability	liability	NOUN
taxlaw-6404	682	30	at	at	ADP
taxlaw-6404	682	31	that	that	DET
taxlaw-6404	682	32	time	time	NOUN
taxlaw-6404	682	33	,	,	PUNCT
taxlaw-6404	682	34	later	later	ADV
taxlaw-6404	682	35	in	in	ADP
taxlaw-6404	682	36	the	the	DET
taxlaw-6404	682	37	asset	asset	NOUN
taxlaw-6404	682	38	’s	’s	PART
taxlaw-6404	682	39	service	service	NOUN
taxlaw-6404	682	40	life	life	NOUN
taxlaw-6404	682	41	,	,	PUNCT
taxlaw-6404	682	42	after	after	SCONJ
taxlaw-6404	682	43	tax	tax	NOUN
taxlaw-6404	682	44	depreciation	depreciation	NOUN
taxlaw-6404	682	45	is	be	AUX
taxlaw-6404	682	46	complete.150	complete.150	ADP
taxlaw-6404	682	47	the	the	DET
taxlaw-6404	682	48	regulatory	regulatory	ADJ
taxlaw-6404	682	49	and	and	CCONJ
taxlaw-6404	682	50	financial	financial	ADJ
taxlaw-6404	682	51	accounting	accounting	NOUN
taxlaw-6404	682	52	rules	rule	NOUN
taxlaw-6404	682	53	require	require	VERB
taxlaw-6404	682	54	utilities	utility	NOUN
taxlaw-6404	682	55	to	to	PART
taxlaw-6404	682	56	track	track	VERB
taxlaw-6404	682	57	the	the	DET
taxlaw-6404	682	58	pool	pool	NOUN
taxlaw-6404	682	59	of	of	ADP
taxlaw-6404	682	60	tax	tax	NOUN
taxlaw-6404	682	61	savings	saving	NOUN
taxlaw-6404	682	62	in	in	ADP
taxlaw-6404	682	63	their	their	PRON
taxlaw-6404	682	64	financial	financial	ADJ
taxlaw-6404	682	65	statements	statement	NOUN
taxlaw-6404	682	66	as	as	ADP
taxlaw-6404	682	67	“	"	PUNCT
taxlaw-6404	682	68	accumulated	accumulate	VERB
taxlaw-6404	682	69	deferred	deferred	ADJ
taxlaw-6404	682	70	income	income	NOUN
taxlaw-6404	682	71	taxes	taxis	NOUN
taxlaw-6404	682	72	”	"	PUNCT
taxlaw-6404	682	73	or	or	CCONJ
taxlaw-6404	682	74	“	"	PUNCT
taxlaw-6404	682	75	adit	adit	NOUN
taxlaw-6404	682	76	.	.	PUNCT
taxlaw-6404	682	77	”151	”151	PUNCT
taxlaw-6404	682	78	adit	adit	NOUN
taxlaw-6404	682	79	may	may	AUX
taxlaw-6404	682	80	be	be	AUX
taxlaw-6404	682	81	calculated	calculate	VERB
taxlaw-6404	682	82	by	by	ADP
taxlaw-6404	682	83	subtracting	subtract	VERB
taxlaw-6404	682	84	the	the	DET
taxlaw-6404	682	85	amount	amount	NOUN
taxlaw-6404	682	86	of	of	ADP
taxlaw-6404	682	87	financial	financial	ADJ
taxlaw-6404	682	88	depreciation	depreciation	NOUN
taxlaw-6404	682	89	from	from	ADP
taxlaw-6404	682	90	the	the	DET
taxlaw-6404	682	91	tax	tax	NOUN
taxlaw-6404	682	92	depreciation	depreciation	NOUN
taxlaw-6404	682	93	and	and	CCONJ
taxlaw-6404	682	94	then	then	ADV
taxlaw-6404	682	95	multiplying	multiply	VERB
taxlaw-6404	682	96	that	that	DET
taxlaw-6404	682	97	amount	amount	NOUN
taxlaw-6404	682	98	by	by	ADP
taxlaw-6404	682	99	the	the	DET
taxlaw-6404	682	100	firm	firm	NOUN
taxlaw-6404	682	101	’s	’s	PART
taxlaw-6404	682	102	marginal	marginal	ADJ
taxlaw-6404	682	103	tax	tax	NOUN
taxlaw-6404	682	104	rate	rate	NOUN
taxlaw-6404	682	105	.	.	PUNCT
taxlaw-6404	683	1	during	during	ADP
taxlaw-6404	683	2	the	the	DET
taxlaw-6404	683	3	service	service	NOUN
taxlaw-6404	683	4	life	life	NOUN
taxlaw-6404	683	5	of	of	ADP
taxlaw-6404	683	6	an	an	DET
taxlaw-6404	683	7	asset	asset	NOUN
taxlaw-6404	683	8	,	,	PUNCT
taxlaw-6404	683	9	the	the	DET
taxlaw-6404	683	10	adit	adit	NOUN
taxlaw-6404	683	11	account	account	NOUN
taxlaw-6404	683	12	for	for	ADP
taxlaw-6404	683	13	that	that	DET
taxlaw-6404	683	14	asset	asset	NOUN
taxlaw-6404	683	15	will	will	AUX
taxlaw-6404	683	16	increase	increase	VERB
taxlaw-6404	683	17	until	until	SCONJ
taxlaw-6404	683	18	financial	financial	ADJ
taxlaw-6404	683	19	depreciation	depreciation	NOUN
taxlaw-6404	683	20	exceeds	exceed	VERB
taxlaw-6404	683	21	tax	tax	NOUN
taxlaw-6404	683	22	depreciation	depreciation	NOUN
taxlaw-6404	683	23	,	,	PUNCT
taxlaw-6404	683	24	which	which	PRON
taxlaw-6404	683	25	will	will	AUX
taxlaw-6404	683	26	occur	occur	VERB
taxlaw-6404	683	27	at	at	ADP
taxlaw-6404	683	28	the	the	DET
taxlaw-6404	683	29	end	end	NOUN
taxlaw-6404	683	30	of	of	ADP
taxlaw-6404	683	31	the	the	DET
taxlaw-6404	683	32	tax	tax	NOUN
taxlaw-6404	683	33	recovery	recovery	NOUN
taxlaw-6404	683	34	period	period	NOUN
taxlaw-6404	683	35	for	for	ADP
taxlaw-6404	683	36	the	the	DET
taxlaw-6404	683	37	asset	asset	NOUN
taxlaw-6404	683	38	.	.	PUNCT
taxlaw-6404	684	1	at	at	ADP
taxlaw-6404	684	2	that	that	DET
taxlaw-6404	684	3	point	point	NOUN
taxlaw-6404	684	4	,	,	PUNCT
taxlaw-6404	684	5	the	the	DET
taxlaw-6404	684	6	tax	tax	NOUN
taxlaw-6404	684	7	savings	saving	NOUN
taxlaw-6404	684	8	will	will	AUX
taxlaw-6404	684	9	be	be	AUX
taxlaw-6404	684	10	passed	pass	VERB
taxlaw-6404	684	11	forward	forward	ADP
taxlaw-6404	684	12	to	to	ADP
taxlaw-6404	684	13	consumers	consumer	NOUN
taxlaw-6404	684	14	to	to	PART
taxlaw-6404	684	15	reduce	reduce	VERB
taxlaw-6404	684	16	the	the	DET
taxlaw-6404	684	17	tax	tax	NOUN
taxlaw-6404	684	18	expense	expense	NOUN
taxlaw-6404	684	19	.	.	PUNCT
taxlaw-6404	685	1	the	the	DET
taxlaw-6404	685	2	adit	adit	NOUN
taxlaw-6404	685	3	account	account	NOUN
taxlaw-6404	685	4	increases	increase	NOUN
taxlaw-6404	685	5	during	during	ADP
taxlaw-6404	685	6	the	the	DET
taxlaw-6404	685	7	period	period	NOUN
taxlaw-6404	685	8	of	of	ADP
taxlaw-6404	685	9	cost	cost	NOUN
taxlaw-6404	685	10	recovery	recovery	NOUN
taxlaw-6404	685	11	under	under	ADP
taxlaw-6404	685	12	the	the	DET
taxlaw-6404	685	13	tax	tax	NOUN
taxlaw-6404	685	14	accounting	accounting	NOUN
taxlaw-6404	685	15	rules	rule	NOUN
taxlaw-6404	685	16	and	and	CCONJ
taxlaw-6404	685	17	then	then	ADV
taxlaw-6404	685	18	declines	decline	VERB
taxlaw-6404	685	19	at	at	ADP
taxlaw-6404	685	20	the	the	DET
taxlaw-6404	685	21	end	end	NOUN
taxlaw-6404	685	22	of	of	ADP
taxlaw-6404	685	23	the	the	DET
taxlaw-6404	685	24	cost	cost	NOUN
taxlaw-6404	685	25	recovery	recovery	NOUN
taxlaw-6404	685	26	period	period	NOUN
taxlaw-6404	685	27	when	when	SCONJ
taxlaw-6404	685	28	there	there	PRON
taxlaw-6404	685	29	is	be	VERB
taxlaw-6404	685	30	no	no	DET
taxlaw-6404	685	31	more	more	ADJ
taxlaw-6404	685	32	tax	tax	NOUN
taxlaw-6404	685	33	depreciation	depreciation	NOUN
taxlaw-6404	685	34	to	to	PART
taxlaw-6404	685	35	offset	offset	VERB
taxlaw-6404	685	36	income	income	NOUN
taxlaw-6404	685	37	.	.	PUNCT
taxlaw-6404	686	1	when	when	SCONJ
taxlaw-6404	686	2	the	the	DET
taxlaw-6404	686	3	utility	utility	NOUN
taxlaw-6404	686	4	has	have	AUX
taxlaw-6404	686	5	recovered	recover	VERB
taxlaw-6404	686	6	the	the	DET
taxlaw-6404	686	7	full	full	ADJ
taxlaw-6404	686	8	cost	cost	NOUN
taxlaw-6404	686	9	of	of	ADP
taxlaw-6404	686	10	the	the	DET
taxlaw-6404	686	11	asset	asset	NOUN
taxlaw-6404	686	12	under	under	ADP
taxlaw-6404	686	13	the	the	DET
taxlaw-6404	686	14	financial	financial	ADJ
taxlaw-6404	686	15	accounting	accounting	NOUN
taxlaw-6404	686	16	rules	rule	NOUN
taxlaw-6404	686	17	at	at	ADP
taxlaw-6404	686	18	the	the	DET
taxlaw-6404	686	19	end	end	NOUN
taxlaw-6404	686	20	of	of	ADP
taxlaw-6404	686	21	the	the	DET
taxlaw-6404	686	22	asset	asset	NOUN
taxlaw-6404	686	23	’s	’s	PART
taxlaw-6404	686	24	service	service	NOUN
taxlaw-6404	686	25	life	life	NOUN
taxlaw-6404	686	26	,	,	PUNCT
taxlaw-6404	686	27	the	the	DET
taxlaw-6404	686	28	adit	adit	NOUN
taxlaw-6404	686	29	account	account	NOUN
taxlaw-6404	686	30	for	for	ADP
taxlaw-6404	686	31	that	that	DET
taxlaw-6404	686	32	asset	asset	NOUN
taxlaw-6404	686	33	will	will	AUX
taxlaw-6404	686	34	decline	decline	VERB
taxlaw-6404	686	35	to	to	ADP
taxlaw-6404	686	36	a	a	DET
taxlaw-6404	686	37	sum	sum	NOUN
taxlaw-6404	686	38	equal	equal	ADJ
taxlaw-6404	686	39	to	to	ADP
taxlaw-6404	686	40	the	the	DET
taxlaw-6404	686	41	salvage	salvage	NOUN
taxlaw-6404	686	42	value	value	NOUN
taxlaw-6404	686	43	multiplied	multiply	VERB
taxlaw-6404	686	44	by	by	ADP
taxlaw-6404	686	45	the	the	DET
taxlaw-6404	686	46	firm	firm	NOUN
taxlaw-6404	686	47	’s	’s	PART
taxlaw-6404	686	48	marginal	marginal	ADJ
taxlaw-6404	686	49	tax	tax	NOUN
taxlaw-6404	686	50	rate	rate	NOUN
taxlaw-6404	686	51	.	.	PUNCT
taxlaw-6404	687	1	this	this	DET
taxlaw-6404	687	2	sum	sum	NOUN
taxlaw-6404	687	3	is	be	AUX
taxlaw-6404	687	4	sufficient	sufficient	ADJ
taxlaw-6404	687	5	to	to	PART
taxlaw-6404	687	6	cover	cover	VERB
taxlaw-6404	687	7	the	the	DET
taxlaw-6404	687	8	taxes	taxis	NOUN
taxlaw-6404	687	9	on	on	ADP
taxlaw-6404	687	10	the	the	DET
taxlaw-6404	687	11	sale	sale	NOUN
taxlaw-6404	687	12	of	of	ADP
taxlaw-6404	687	13	the	the	DET
taxlaw-6404	687	14	asset	asset	NOUN
taxlaw-6404	687	15	for	for	ADP
taxlaw-6404	687	16	salvage	salvage	NOUN
taxlaw-6404	687	17	,	,	PUNCT
taxlaw-6404	687	18	assuming	assume	VERB
taxlaw-6404	687	19	that	that	SCONJ
taxlaw-6404	687	20	it	it	PRON
taxlaw-6404	687	21	sells	sell	VERB
taxlaw-6404	687	22	for	for	SCONJ
taxlaw-6404	687	23	its	its	PRON
taxlaw-6404	687	24	previously	previously	ADV
taxlaw-6404	687	25	estimated	estimate	VERB
taxlaw-6404	687	26	salvage	salvage	NOUN
taxlaw-6404	687	27	value.152	value.152	PROPN
taxlaw-6404	687	28	to	to	PART
taxlaw-6404	687	29	provide	provide	VERB
taxlaw-6404	687	30	an	an	DET
taxlaw-6404	687	31	illustration	illustration	NOUN
taxlaw-6404	687	32	of	of	ADP
taxlaw-6404	687	33	how	how	SCONJ
taxlaw-6404	687	34	the	the	DET
taxlaw-6404	687	35	tax	tax	NOUN
taxlaw-6404	687	36	savings	saving	NOUN
taxlaw-6404	687	37	accrue	accrue	VERB
taxlaw-6404	687	38	and	and	CCONJ
taxlaw-6404	687	39	are	be	AUX
taxlaw-6404	687	40	disbursed	disburse	VERB
taxlaw-6404	687	41	over	over	ADP
taxlaw-6404	687	42	time	time	NOUN
taxlaw-6404	687	43	consider	consider	VERB
taxlaw-6404	687	44	the	the	DET
taxlaw-6404	687	45	following	follow	VERB
taxlaw-6404	687	46	two	two	NUM
taxlaw-6404	687	47	examples	example	NOUN
taxlaw-6404	687	48	.	.	PUNCT
taxlaw-6404	688	1	the	the	DET
taxlaw-6404	688	2	first	first	ADJ
taxlaw-6404	688	3	describes	describe	VERB
taxlaw-6404	688	4	the	the	DET
taxlaw-6404	688	5	accrual	accrual	ADJ
taxlaw-6404	688	6	of	of	ADP
taxlaw-6404	688	7	tax	tax	NOUN
taxlaw-6404	688	8	savings	saving	NOUN
taxlaw-6404	688	9	as	as	ADP
taxlaw-6404	688	10	adit	adit	NOUN
taxlaw-6404	688	11	based	base	VERB
taxlaw-6404	688	12	on	on	ADP
taxlaw-6404	688	13	tax	tax	NOUN
taxlaw-6404	688	14	depreciation	depreciation	NOUN
taxlaw-6404	688	15	under	under	ADP
taxlaw-6404	688	16	macrs	macrs	NOUN
taxlaw-6404	688	17	.	.	PUNCT
taxlaw-6404	689	1	the	the	DET
taxlaw-6404	689	2	second	second	NOUN
taxlaw-6404	689	3	is	be	AUX
taxlaw-6404	689	4	based	base	VERB
taxlaw-6404	689	5	on	on	ADP
taxlaw-6404	689	6	100	100	NUM
taxlaw-6404	689	7	%	%	NOUN
taxlaw-6404	689	8	bonus	bonus	NOUN
taxlaw-6404	689	9	depreciation	depreciation	NOUN
taxlaw-6404	689	10	.	.	PUNCT
taxlaw-6404	690	1	in	in	ADP
taxlaw-6404	690	2	the	the	DET
taxlaw-6404	690	3	first	first	ADJ
taxlaw-6404	690	4	example	example	NOUN
taxlaw-6404	690	5	,	,	PUNCT
taxlaw-6404	690	6	assume	assume	VERB
taxlaw-6404	690	7	that	that	SCONJ
taxlaw-6404	690	8	a	a	DET
taxlaw-6404	690	9	regulated	regulated	ADJ
taxlaw-6404	690	10	public	public	ADJ
taxlaw-6404	690	11	utility	utility	NOUN
taxlaw-6404	690	12	invests	invest	VERB
taxlaw-6404	690	13	$	$	SYM
taxlaw-6404	690	14	1.2	1.2	NUM
taxlaw-6404	690	15	million	million	NUM
taxlaw-6404	690	16	in	in	ADP
taxlaw-6404	690	17	a	a	DET
taxlaw-6404	690	18	coalfired	coalfire	VERB
taxlaw-6404	690	19	power	power	NOUN
taxlaw-6404	690	20	plant	plant	NOUN
taxlaw-6404	690	21	with	with	ADP
taxlaw-6404	690	22	a	a	DET
taxlaw-6404	690	23	55	55	NUM
taxlaw-6404	690	24	-	-	PUNCT
taxlaw-6404	690	25	year	year	NOUN
taxlaw-6404	690	26	service	service	NOUN
taxlaw-6404	690	27	life	life	NOUN
taxlaw-6404	690	28	.	.	PUNCT
taxlaw-6404	691	1	the	the	DET
taxlaw-6404	691	2	equipment	equipment	NOUN
taxlaw-6404	691	3	has	have	VERB
taxlaw-6404	691	4	a	a	DET
taxlaw-6404	691	5	$	$	SYM
taxlaw-6404	691	6	100,000	100,000	NUM
taxlaw-6404	691	7	salvage	salvage	NOUN
taxlaw-6404	691	8	value	value	NOUN
taxlaw-6404	691	9	at	at	ADP
taxlaw-6404	691	10	the	the	DET
taxlaw-6404	691	11	end	end	NOUN
taxlaw-6404	691	12	of	of	ADP
taxlaw-6404	691	13	the	the	DET
taxlaw-6404	691	14	service	service	NOUN
taxlaw-6404	691	15	life	life	NOUN
taxlaw-6404	691	16	.	.	PUNCT
taxlaw-6404	692	1	to	to	PART
taxlaw-6404	692	2	determine	determine	VERB
taxlaw-6404	692	3	the	the	DET
taxlaw-6404	692	4	amount	amount	NOUN
taxlaw-6404	692	5	of	of	ADP
taxlaw-6404	692	6	regulatory	regulatory	ADJ
taxlaw-6404	692	7	depreciation	depreciation	NOUN
taxlaw-6404	692	8	,	,	PUNCT
taxlaw-6404	692	9	the	the	DET
taxlaw-6404	692	10	salvage	salvage	NOUN
taxlaw-6404	692	11	value	value	NOUN
taxlaw-6404	692	12	is	be	AUX
taxlaw-6404	692	13	subtracted	subtract	VERB
taxlaw-6404	692	14	from	from	ADP
taxlaw-6404	692	15	the	the	DET
taxlaw-6404	692	16	total	total	ADJ
taxlaw-6404	692	17	cost	cost	NOUN
taxlaw-6404	692	18	.	.	PUNCT
taxlaw-6404	693	1	(	(	PUNCT
taxlaw-6404	693	2	$	$	SYM
taxlaw-6404	693	3	1,200,000	1,200,000	NUM
taxlaw-6404	693	4	total	total	NOUN
taxlaw-6404	693	5	cost	cost	NOUN
taxlaw-6404	693	6	$	$	SYM
taxlaw-6404	693	7	100,000	100,000	NUM
taxlaw-6404	693	8	salvage	salvage	NOUN
taxlaw-6404	693	9	value	value	NOUN
taxlaw-6404	693	10	=	=	PUNCT
taxlaw-6404	693	11	$	$	SYM
taxlaw-6404	693	12	1,100,000	1,100,000	NUM
taxlaw-6404	693	13	)	)	PUNCT
taxlaw-6404	693	14	.	.	PUNCT
taxlaw-6404	694	1	second	second	ADJ
taxlaw-6404	694	2	,	,	PUNCT
taxlaw-6404	694	3	that	that	DET
taxlaw-6404	694	4	sum	sum	NOUN
taxlaw-6404	694	5	is	be	AUX
taxlaw-6404	694	6	then	then	ADV
taxlaw-6404	694	7	divided	divide	VERB
taxlaw-6404	694	8	by	by	ADP
taxlaw-6404	694	9	the	the	DET
taxlaw-6404	694	10	service	service	NOUN
taxlaw-6404	694	11	life	life	NOUN
taxlaw-6404	694	12	of	of	ADP
taxlaw-6404	694	13	the	the	DET
taxlaw-6404	694	14	asset	asset	NOUN
taxlaw-6404	694	15	(	(	PUNCT
taxlaw-6404	694	16	$	$	SYM
taxlaw-6404	694	17	1,100,000	1,100,000	NUM
taxlaw-6404	694	18	/	/	SYM
taxlaw-6404	694	19	55	55	NUM
taxlaw-6404	694	20	years	year	NOUN
taxlaw-6404	694	21	=	=	SYM
taxlaw-6404	694	22	$	$	SYM
taxlaw-6404	694	23	20,000	20,000	NUM
taxlaw-6404	694	24	per	per	ADP
taxlaw-6404	694	25	year	year	NOUN
taxlaw-6404	694	26	)	)	PUNCT
taxlaw-6404	694	27	.	.	PUNCT
taxlaw-6404	695	1	the	the	DET
taxlaw-6404	695	2	utility	utility	NOUN
taxlaw-6404	695	3	would	would	AUX
taxlaw-6404	695	4	pass	pass	VERB
taxlaw-6404	695	5	through	through	ADP
taxlaw-6404	695	6	$	$	SYM
taxlaw-6404	695	7	20,000	20,000	NUM
taxlaw-6404	695	8	per	per	ADP
taxlaw-6404	695	9	year	year	NOUN
taxlaw-6404	695	10	of	of	ADP
taxlaw-6404	695	11	the	the	DET
taxlaw-6404	695	12	asset	asset	NOUN
taxlaw-6404	695	13	’s	’s	PART
taxlaw-6404	695	14	cost	cost	NOUN
taxlaw-6404	695	15	to	to	ADP
taxlaw-6404	695	16	the	the	DET
taxlaw-6404	695	17	consumers	consumer	NOUN
taxlaw-6404	695	18	under	under	ADP
taxlaw-6404	695	19	the	the	DET
taxlaw-6404	695	20	rate	rate	NOUN
taxlaw-6404	695	21	of	of	ADP
taxlaw-6404	695	22	return	return	NOUN
taxlaw-6404	695	23	rules	rule	NOUN
taxlaw-6404	695	24	.	.	PUNCT
taxlaw-6404	696	1	likewise	likewise	ADV
taxlaw-6404	696	2	,	,	PUNCT
taxlaw-6404	696	3	under	under	ADP
taxlaw-6404	696	4	normalization	normalization	NOUN
taxlaw-6404	696	5	,	,	PUNCT
taxlaw-6404	696	6	the	the	DET
taxlaw-6404	696	7	tax	tax	NOUN
taxlaw-6404	696	8	expense	expense	NOUN
taxlaw-6404	696	9	would	would	AUX
taxlaw-6404	696	10	be	be	AUX
taxlaw-6404	696	11	calculated	calculate	VERB
taxlaw-6404	696	12	based	base	VERB
taxlaw-6404	696	13	on	on	ADP
taxlaw-6404	696	14	the	the	DET
taxlaw-6404	696	15	financial	financial	ADJ
taxlaw-6404	696	16	depreciation	depreciation	NOUN
taxlaw-6404	696	17	and	and	CCONJ
taxlaw-6404	696	18	regulatory	regulatory	ADJ
taxlaw-6404	696	19	depreciation	depreciation	NOUN
taxlaw-6404	696	20	rules	rule	NOUN
taxlaw-6404	696	21	.	.	PUNCT
taxlaw-6404	697	1	to	to	PART
taxlaw-6404	697	2	determine	determine	VERB
taxlaw-6404	697	3	the	the	DET
taxlaw-6404	697	4	amount	amount	NOUN
taxlaw-6404	697	5	of	of	ADP
taxlaw-6404	697	6	financial	financial	ADJ
taxlaw-6404	697	7	depreciation	depreciation	NOUN
taxlaw-6404	697	8	,	,	PUNCT
taxlaw-6404	697	9	the	the	DET
taxlaw-6404	697	10	salvage	salvage	NOUN
taxlaw-6404	697	11	value	value	NOUN
taxlaw-6404	697	12	is	be	AUX
taxlaw-6404	697	13	subtracted	subtract	VERB
taxlaw-6404	697	14	from	from	ADP
taxlaw-6404	697	15	the	the	DET
taxlaw-6404	697	16	total	total	ADJ
taxlaw-6404	697	17	cost	cost	NOUN
taxlaw-6404	697	18	(	(	PUNCT
taxlaw-6404	697	19	$	$	SYM
taxlaw-6404	697	20	1,200,000	1,200,000	NUM
taxlaw-6404	697	21	total	total	NOUN
taxlaw-6404	697	22	cost	cost	NOUN
taxlaw-6404	697	23	$	$	SYM
taxlaw-6404	697	24	100,000	100,000	NUM
taxlaw-6404	697	25	salvage	salvage	NOUN
taxlaw-6404	697	26	value	value	NOUN
taxlaw-6404	697	27	=	=	PUNCT
taxlaw-6404	697	28	$	$	SYM
taxlaw-6404	697	29	1,100,000	1,100,000	NUM
taxlaw-6404	697	30	)	)	PUNCT
taxlaw-6404	697	31	.	.	PUNCT
taxlaw-6404	698	1	second	second	ADJ
taxlaw-6404	698	2	,	,	PUNCT
taxlaw-6404	698	3	that	that	DET
taxlaw-6404	698	4	sum	sum	NOUN
taxlaw-6404	698	5	is	be	AUX
taxlaw-6404	698	6	then	then	ADV
taxlaw-6404	698	7	divided	divide	VERB
taxlaw-6404	698	8	by	by	ADP
taxlaw-6404	698	9	the	the	DET
taxlaw-6404	698	10	service	service	NOUN
taxlaw-6404	698	11	life	life	NOUN
taxlaw-6404	698	12	of	of	ADP
taxlaw-6404	698	13	the	the	DET
taxlaw-6404	698	14	asset	asset	NOUN
taxlaw-6404	698	15	(	(	PUNCT
taxlaw-6404	698	16	$	$	SYM
taxlaw-6404	698	17	1,100,000	1,100,000	NUM
taxlaw-6404	698	18	/	/	SYM
taxlaw-6404	698	19	55	55	NUM
taxlaw-6404	698	20	years	year	NOUN
taxlaw-6404	698	21	=	=	SYM
taxlaw-6404	698	22	$	$	SYM
taxlaw-6404	698	23	20,000	20,000	NUM
taxlaw-6404	698	24	per	per	ADP
taxlaw-6404	698	25	year	year	NOUN
taxlaw-6404	698	26	)	)	PUNCT
taxlaw-6404	698	27	.	.	PUNCT
taxlaw-6404	699	1	147	147	NUM
taxlaw-6404	699	2	see	see	VERB
taxlaw-6404	699	3	alt	alt	ADJ
taxlaw-6404	699	4	,	,	PUNCT
taxlaw-6404	699	5	supra	supra	ADJ
taxlaw-6404	699	6	note	note	NOUN
taxlaw-6404	699	7	32	32	NUM
taxlaw-6404	699	8	,	,	PUNCT
taxlaw-6404	699	9	at	at	ADP
taxlaw-6404	699	10	39	39	NUM
taxlaw-6404	699	11	.	.	PUNCT
taxlaw-6404	700	1	148	148	NUM
taxlaw-6404	701	1	i	i	PRON
taxlaw-6404	701	2	d.	d.	PROPN
taxlaw-6404	701	3	149	149	NUM
taxlaw-6404	702	1	i	i	PRON
taxlaw-6404	702	2	d.	d.	PROPN
taxlaw-6404	702	3	150	150	NUM
taxlaw-6404	702	4	i	i	PROPN
taxlaw-6404	702	5	d.	d.	NOUN
taxlaw-6404	702	6	151	151	NUM
taxlaw-6404	702	7	adit	adit	NOUN
taxlaw-6404	702	8	is	be	AUX
taxlaw-6404	702	9	included	include	VERB
taxlaw-6404	702	10	in	in	ADP
taxlaw-6404	702	11	the	the	DET
taxlaw-6404	702	12	firm	firm	NOUN
taxlaw-6404	702	13	’s	’s	PART
taxlaw-6404	702	14	financial	financial	ADJ
taxlaw-6404	702	15	statements	statement	NOUN
taxlaw-6404	702	16	as	as	ADP
taxlaw-6404	702	17	a	a	DET
taxlaw-6404	702	18	liability	liability	NOUN
taxlaw-6404	702	19	account	account	NOUN
taxlaw-6404	702	20	,	,	PUNCT
taxlaw-6404	702	21	since	since	SCONJ
taxlaw-6404	702	22	utility	utility	NOUN
taxlaw-6404	702	23	firms	firm	NOUN
taxlaw-6404	702	24	must	must	AUX
taxlaw-6404	702	25	gradually	gradually	ADV
taxlaw-6404	702	26	pass	pass	VERB
taxlaw-6404	702	27	the	the	DET
taxlaw-6404	702	28	tax	tax	NOUN
taxlaw-6404	702	29	savings	saving	NOUN
taxlaw-6404	702	30	forward	forward	ADV
taxlaw-6404	702	31	to	to	ADP
taxlaw-6404	702	32	consumers	consumer	NOUN
taxlaw-6404	702	33	over	over	ADP
taxlaw-6404	702	34	the	the	DET
taxlaw-6404	702	35	full	full	ADJ
taxlaw-6404	702	36	service	service	NOUN
taxlaw-6404	702	37	life	life	NOUN
taxlaw-6404	702	38	of	of	ADP
taxlaw-6404	702	39	the	the	DET
taxlaw-6404	702	40	asset	asset	NOUN
taxlaw-6404	702	41	.	.	PUNCT
taxlaw-6404	703	1	152	152	NUM
taxlaw-6404	703	2	see	see	VERB
taxlaw-6404	703	3	eei	eei	PROPN
taxlaw-6404	703	4	,	,	PUNCT
taxlaw-6404	703	5	supra	supra	PROPN
taxlaw-6404	703	6	note	note	PROPN
taxlaw-6404	703	7	80	80	NUM
taxlaw-6404	703	8	,	,	PUNCT
taxlaw-6404	703	9	at	at	ADP
taxlaw-6404	703	10	134	134	NUM
taxlaw-6404	703	11	;	;	PUNCT
taxlaw-6404	703	12	pwc	pwc	PROPN
taxlaw-6404	703	13	,	,	PUNCT
taxlaw-6404	703	14	supra	supra	PROPN
taxlaw-6404	703	15	note	note	NOUN
taxlaw-6404	703	16	91	91	NUM
taxlaw-6404	703	17	,	,	PUNCT
taxlaw-6404	703	18	at	at	ADP
taxlaw-6404	703	19	4	4	NUM
taxlaw-6404	703	20	-	-	SYM
taxlaw-6404	703	21	19	19	NUM
taxlaw-6404	703	22	.	.	PUNCT
taxlaw-6404	703	23	note	note	VERB
taxlaw-6404	703	24	that	that	SCONJ
taxlaw-6404	703	25	the	the	DET
taxlaw-6404	703	26	sale	sale	NOUN
taxlaw-6404	703	27	for	for	ADP
taxlaw-6404	703	28	salvage	salvage	NOUN
taxlaw-6404	703	29	at	at	ADP
taxlaw-6404	703	30	the	the	DET
taxlaw-6404	703	31	end	end	NOUN
taxlaw-6404	703	32	of	of	ADP
taxlaw-6404	703	33	the	the	DET
taxlaw-6404	703	34	service	service	NOUN
taxlaw-6404	703	35	life	life	NOUN
taxlaw-6404	703	36	of	of	ADP
taxlaw-6404	703	37	the	the	DET
taxlaw-6404	703	38	equipment	equipment	NOUN
taxlaw-6404	703	39	will	will	AUX
taxlaw-6404	703	40	generate	generate	VERB
taxlaw-6404	703	41	income	income	NOUN
taxlaw-6404	703	42	.	.	PUNCT
taxlaw-6404	704	1	since	since	SCONJ
taxlaw-6404	704	2	macrs	macr	NOUN
taxlaw-6404	704	3	does	do	AUX
taxlaw-6404	704	4	not	not	PART
taxlaw-6404	704	5	account	account	VERB
taxlaw-6404	704	6	for	for	ADP
taxlaw-6404	704	7	salvage	salvage	NOUN
taxlaw-6404	704	8	value	value	NOUN
taxlaw-6404	704	9	,	,	PUNCT
taxlaw-6404	704	10	there	there	PRON
taxlaw-6404	704	11	may	may	AUX
taxlaw-6404	704	12	be	be	AUX
taxlaw-6404	704	13	a	a	DET
taxlaw-6404	704	14	modest	modest	ADJ
taxlaw-6404	704	15	amount	amount	NOUN
taxlaw-6404	704	16	of	of	ADP
taxlaw-6404	704	17	tax	tax	NOUN
taxlaw-6404	704	18	savings	saving	NOUN
taxlaw-6404	704	19	to	to	PART
taxlaw-6404	704	20	apply	apply	VERB
taxlaw-6404	704	21	toward	toward	ADP
taxlaw-6404	704	22	the	the	DET
taxlaw-6404	704	23	tax	tax	NOUN
taxlaw-6404	704	24	on	on	ADP
taxlaw-6404	704	25	that	that	DET
taxlaw-6404	704	26	income	income	NOUN
taxlaw-6404	704	27	from	from	ADP
taxlaw-6404	704	28	salvage	salvage	NOUN
taxlaw-6404	704	29	.	.	PUNCT
taxlaw-6404	705	1	columbia	columbia	PROPN
taxlaw-6404	705	2	journal	journal	PROPN
taxlaw-6404	705	3	of	of	ADP
taxlaw-6404	705	4	tax	tax	NOUN
taxlaw-6404	705	5	law	law	NOUN
taxlaw-6404	706	1	[	[	X
taxlaw-6404	706	2	vol	vol	NOUN
taxlaw-6404	706	3	.	.	PUNCT
taxlaw-6404	707	1	11:1	11:1	NUM
taxlaw-6404	707	2	24	24	NUM
taxlaw-6404	707	3	next	next	ADV
taxlaw-6404	707	4	,	,	PUNCT
taxlaw-6404	707	5	assuming	assume	VERB
taxlaw-6404	707	6	a	a	DET
taxlaw-6404	707	7	marginal	marginal	ADJ
taxlaw-6404	707	8	tax	tax	NOUN
taxlaw-6404	707	9	rate	rate	NOUN
taxlaw-6404	707	10	of	of	ADP
taxlaw-6404	707	11	35	35	NUM
taxlaw-6404	707	12	%	%	NOUN
taxlaw-6404	707	13	,	,	PUNCT
taxlaw-6404	707	14	to	to	PART
taxlaw-6404	707	15	determine	determine	VERB
taxlaw-6404	707	16	the	the	DET
taxlaw-6404	707	17	dollar	dollar	NOUN
taxlaw-6404	707	18	value	value	NOUN
taxlaw-6404	707	19	of	of	ADP
taxlaw-6404	707	20	the	the	DET
taxlaw-6404	707	21	tax	tax	NOUN
taxlaw-6404	707	22	expense	expense	NOUN
taxlaw-6404	707	23	associated	associate	VERB
taxlaw-6404	707	24	with	with	ADP
taxlaw-6404	707	25	that	that	DET
taxlaw-6404	707	26	asset	asset	NOUN
taxlaw-6404	707	27	,	,	PUNCT
taxlaw-6404	707	28	one	one	PRON
taxlaw-6404	707	29	multiplies	multiply	VERB
taxlaw-6404	707	30	the	the	DET
taxlaw-6404	707	31	amount	amount	NOUN
taxlaw-6404	707	32	of	of	ADP
taxlaw-6404	707	33	the	the	DET
taxlaw-6404	707	34	depreciation	depreciation	NOUN
taxlaw-6404	707	35	deduction	deduction	NOUN
taxlaw-6404	707	36	under	under	ADP
taxlaw-6404	707	37	the	the	DET
taxlaw-6404	707	38	financial	financial	ADJ
taxlaw-6404	707	39	accounting	accounting	NOUN
taxlaw-6404	707	40	rules	rule	NOUN
taxlaw-6404	707	41	by	by	ADP
taxlaw-6404	707	42	the	the	DET
taxlaw-6404	707	43	tax	tax	NOUN
taxlaw-6404	707	44	rate	rate	NOUN
taxlaw-6404	707	45	.	.	PUNCT
taxlaw-6404	708	1	a	a	DET
taxlaw-6404	708	2	depreciation	depreciation	NOUN
taxlaw-6404	708	3	allowance	allowance	NOUN
taxlaw-6404	708	4	of	of	ADP
taxlaw-6404	708	5	$	$	SYM
taxlaw-6404	708	6	20,000	20,000	NUM
taxlaw-6404	708	7	x	x	SYM
taxlaw-6404	708	8	35	35	NUM
taxlaw-6404	708	9	%	%	NOUN
taxlaw-6404	708	10	corporate	corporate	ADJ
taxlaw-6404	708	11	tax	tax	NOUN
taxlaw-6404	708	12	rate	rate	NOUN
taxlaw-6404	708	13	=	=	PUNCT
taxlaw-6404	708	14	$	$	SYM
taxlaw-6404	708	15	7,000	7,000	NUM
taxlaw-6404	708	16	.	.	PUNCT
taxlaw-6404	709	1	under	under	ADP
taxlaw-6404	709	2	the	the	DET
taxlaw-6404	709	3	normalization	normalization	NOUN
taxlaw-6404	709	4	rules	rule	NOUN
taxlaw-6404	709	5	,	,	PUNCT
taxlaw-6404	709	6	depreciation	depreciation	NOUN
taxlaw-6404	709	7	of	of	ADP
taxlaw-6404	709	8	this	this	DET
taxlaw-6404	709	9	asset	asset	NOUN
taxlaw-6404	709	10	would	would	AUX
taxlaw-6404	709	11	offset	offset	VERB
taxlaw-6404	709	12	$	$	SYM
taxlaw-6404	709	13	7,000	7,000	NUM
taxlaw-6404	709	14	of	of	ADP
taxlaw-6404	709	15	income	income	NOUN
taxlaw-6404	709	16	taxes	taxis	NOUN
taxlaw-6404	709	17	per	per	ADP
taxlaw-6404	709	18	year	year	NOUN
taxlaw-6404	709	19	over	over	ADP
taxlaw-6404	709	20	the	the	DET
taxlaw-6404	709	21	asset	asset	NOUN
taxlaw-6404	709	22	’s	’s	PART
taxlaw-6404	709	23	entire	entire	ADJ
taxlaw-6404	709	24	service	service	NOUN
taxlaw-6404	709	25	life	life	NOUN
taxlaw-6404	709	26	.	.	PUNCT
taxlaw-6404	710	1	under	under	ADP
taxlaw-6404	710	2	the	the	DET
taxlaw-6404	710	3	macrs	macrs	NOUN
taxlaw-6404	710	4	rules	rule	NOUN
taxlaw-6404	710	5	,	,	PUNCT
taxlaw-6404	710	6	however	however	ADV
taxlaw-6404	710	7	,	,	PUNCT
taxlaw-6404	710	8	the	the	DET
taxlaw-6404	710	9	utility	utility	NOUN
taxlaw-6404	710	10	is	be	AUX
taxlaw-6404	710	11	allowed	allow	VERB
taxlaw-6404	710	12	to	to	PART
taxlaw-6404	710	13	recover	recover	VERB
taxlaw-6404	710	14	the	the	DET
taxlaw-6404	710	15	entire	entire	ADJ
taxlaw-6404	710	16	cost	cost	NOUN
taxlaw-6404	710	17	of	of	ADP
taxlaw-6404	710	18	the	the	DET
taxlaw-6404	710	19	property	property	NOUN
taxlaw-6404	710	20	placed	place	VERB
taxlaw-6404	710	21	in	in	ADP
taxlaw-6404	710	22	service	service	NOUN
taxlaw-6404	710	23	over	over	ADP
taxlaw-6404	710	24	a	a	DET
taxlaw-6404	710	25	recovery	recovery	NOUN
taxlaw-6404	710	26	period	period	NOUN
taxlaw-6404	710	27	of	of	ADP
taxlaw-6404	710	28	only	only	ADV
taxlaw-6404	710	29	20	20	NUM
taxlaw-6404	710	30	years	year	NOUN
taxlaw-6404	710	31	.	.	PUNCT
taxlaw-6404	711	1	in	in	ADP
taxlaw-6404	711	2	addition	addition	NOUN
taxlaw-6404	711	3	,	,	PUNCT
taxlaw-6404	711	4	macrs	macrs	NOUN
taxlaw-6404	711	5	does	do	AUX
taxlaw-6404	711	6	not	not	PART
taxlaw-6404	711	7	deduct	deduct	VERB
taxlaw-6404	711	8	salvage	salvage	NOUN
taxlaw-6404	711	9	value	value	NOUN
taxlaw-6404	711	10	.	.	PUNCT
taxlaw-6404	712	1	therefore	therefore	ADV
taxlaw-6404	712	2	,	,	PUNCT
taxlaw-6404	712	3	the	the	DET
taxlaw-6404	712	4	tax	tax	NOUN
taxlaw-6404	712	5	deduction	deduction	NOUN
taxlaw-6404	712	6	the	the	DET
taxlaw-6404	712	7	utility	utility	NOUN
taxlaw-6404	712	8	may	may	AUX
taxlaw-6404	712	9	take	take	VERB
taxlaw-6404	712	10	for	for	ADP
taxlaw-6404	712	11	depreciation	depreciation	NOUN
taxlaw-6404	712	12	associated	associate	VERB
taxlaw-6404	712	13	with	with	ADP
taxlaw-6404	712	14	this	this	DET
taxlaw-6404	712	15	asset	asset	NOUN
taxlaw-6404	712	16	is	be	AUX
taxlaw-6404	712	17	much	much	ADV
taxlaw-6404	712	18	larger	large	ADJ
taxlaw-6404	712	19	.	.	PUNCT
taxlaw-6404	713	1	under	under	ADP
taxlaw-6404	713	2	macrs	macrs	PROPN
taxlaw-6404	713	3	,	,	PUNCT
taxlaw-6404	713	4	the	the	DET
taxlaw-6404	713	5	calculation	calculation	NOUN
taxlaw-6404	713	6	would	would	AUX
taxlaw-6404	713	7	be	be	AUX
taxlaw-6404	713	8	as	as	SCONJ
taxlaw-6404	713	9	follows	follow	VERB
taxlaw-6404	713	10	:	:	PUNCT
taxlaw-6404	713	11	$	$	SYM
taxlaw-6404	713	12	1,200,000	1,200,000	NUM
taxlaw-6404	713	13	depreciable	depreciable	ADJ
taxlaw-6404	713	14	basis	basis	NOUN
taxlaw-6404	713	15	/	/	SYM
taxlaw-6404	713	16	20	20	NUM
taxlaw-6404	713	17	years	year	NOUN
taxlaw-6404	713	18	of	of	ADP
taxlaw-6404	713	19	cost	cost	NOUN
taxlaw-6404	713	20	recovery	recovery	NOUN
taxlaw-6404	713	21	=	=	PUNCT
taxlaw-6404	713	22	$	$	SYM
taxlaw-6404	713	23	60,000	60,000	NUM
taxlaw-6404	713	24	tax	tax	NOUN
taxlaw-6404	713	25	depreciation	depreciation	NOUN
taxlaw-6404	713	26	per	per	ADP
taxlaw-6404	713	27	year	year	NOUN
taxlaw-6404	713	28	.	.	PUNCT
taxlaw-6404	714	1	again	again	ADV
taxlaw-6404	714	2	,	,	PUNCT
taxlaw-6404	714	3	assuming	assume	VERB
taxlaw-6404	714	4	a	a	DET
taxlaw-6404	714	5	marginal	marginal	ADJ
taxlaw-6404	714	6	tax	tax	NOUN
taxlaw-6404	714	7	rate	rate	NOUN
taxlaw-6404	714	8	of	of	ADP
taxlaw-6404	714	9	35	35	NUM
taxlaw-6404	714	10	%	%	NOUN
taxlaw-6404	714	11	,	,	PUNCT
taxlaw-6404	714	12	to	to	PART
taxlaw-6404	714	13	determine	determine	VERB
taxlaw-6404	714	14	the	the	DET
taxlaw-6404	714	15	dollar	dollar	NOUN
taxlaw-6404	714	16	value	value	NOUN
taxlaw-6404	714	17	of	of	ADP
taxlaw-6404	714	18	the	the	DET
taxlaw-6404	714	19	tax	tax	NOUN
taxlaw-6404	714	20	depreciation	depreciation	NOUN
taxlaw-6404	714	21	associated	associate	VERB
taxlaw-6404	714	22	with	with	ADP
taxlaw-6404	714	23	that	that	DET
taxlaw-6404	714	24	asset	asset	NOUN
taxlaw-6404	714	25	,	,	PUNCT
taxlaw-6404	714	26	one	one	PRON
taxlaw-6404	714	27	multiplies	multiply	VERB
taxlaw-6404	714	28	the	the	DET
taxlaw-6404	714	29	amount	amount	NOUN
taxlaw-6404	714	30	of	of	ADP
taxlaw-6404	714	31	the	the	DET
taxlaw-6404	714	32	cost	cost	NOUN
taxlaw-6404	714	33	recovery	recovery	NOUN
taxlaw-6404	714	34	allowance	allowance	NOUN
taxlaw-6404	714	35	under	under	ADP
taxlaw-6404	714	36	the	the	DET
taxlaw-6404	714	37	tax	tax	NOUN
taxlaw-6404	714	38	accounting	accounting	NOUN
taxlaw-6404	714	39	rules	rule	NOUN
taxlaw-6404	714	40	by	by	ADP
taxlaw-6404	714	41	the	the	DET
taxlaw-6404	714	42	tax	tax	NOUN
taxlaw-6404	714	43	rate	rate	NOUN
taxlaw-6404	714	44	(	(	PUNCT
taxlaw-6404	714	45	$	$	SYM
taxlaw-6404	714	46	60,000	60,000	NUM
taxlaw-6404	714	47	x	x	SYM
taxlaw-6404	714	48	35	35	NUM
taxlaw-6404	714	49	%	%	NOUN
taxlaw-6404	714	50	corporate	corporate	ADJ
taxlaw-6404	714	51	tax	tax	NOUN
taxlaw-6404	714	52	rate	rate	NOUN
taxlaw-6404	714	53	=	=	PUNCT
taxlaw-6404	714	54	$	$	SYM
taxlaw-6404	714	55	21,000	21,000	NUM
taxlaw-6404	714	56	per	per	ADP
taxlaw-6404	714	57	year	year	NOUN
taxlaw-6404	714	58	)	)	PUNCT
taxlaw-6404	714	59	.	.	PUNCT
taxlaw-6404	715	1	under	under	ADP
taxlaw-6404	715	2	the	the	DET
taxlaw-6404	715	3	tax	tax	NOUN
taxlaw-6404	715	4	accounting	accounting	NOUN
taxlaw-6404	715	5	rules	rule	NOUN
taxlaw-6404	715	6	,	,	PUNCT
taxlaw-6404	715	7	depreciation	depreciation	NOUN
taxlaw-6404	715	8	of	of	ADP
taxlaw-6404	715	9	this	this	DET
taxlaw-6404	715	10	asset	asset	NOUN
taxlaw-6404	715	11	would	would	AUX
taxlaw-6404	715	12	offset	offset	VERB
taxlaw-6404	715	13	$	$	SYM
taxlaw-6404	715	14	21,000	21,000	NUM
taxlaw-6404	715	15	of	of	ADP
taxlaw-6404	715	16	income	income	NOUN
taxlaw-6404	715	17	taxes	taxis	NOUN
taxlaw-6404	715	18	per	per	ADP
taxlaw-6404	715	19	year	year	NOUN
taxlaw-6404	715	20	over	over	ADP
taxlaw-6404	715	21	the	the	DET
taxlaw-6404	715	22	asset	asset	NOUN
taxlaw-6404	715	23	’s	’s	PART
taxlaw-6404	715	24	20	20	NUM
taxlaw-6404	715	25	-	-	PUNCT
taxlaw-6404	715	26	year	year	NOUN
taxlaw-6404	715	27	cost	cost	NOUN
taxlaw-6404	715	28	recovery	recovery	NOUN
taxlaw-6404	715	29	period	period	NOUN
taxlaw-6404	715	30	(	(	PUNCT
taxlaw-6404	715	31	the	the	DET
taxlaw-6404	715	32	first	first	ADJ
taxlaw-6404	715	33	20	20	NUM
taxlaw-6404	715	34	years	year	NOUN
taxlaw-6404	715	35	after	after	SCONJ
taxlaw-6404	715	36	the	the	DET
taxlaw-6404	715	37	asset	asset	NOUN
taxlaw-6404	715	38	is	be	AUX
taxlaw-6404	715	39	placed	place	VERB
taxlaw-6404	715	40	in	in	ADP
taxlaw-6404	715	41	service	service	NOUN
taxlaw-6404	715	42	)	)	PUNCT
taxlaw-6404	715	43	.	.	PUNCT
taxlaw-6404	716	1	after	after	ADP
taxlaw-6404	716	2	that	that	PRON
taxlaw-6404	716	3	,	,	PUNCT
taxlaw-6404	716	4	the	the	DET
taxlaw-6404	716	5	utility	utility	NOUN
taxlaw-6404	716	6	would	would	AUX
taxlaw-6404	716	7	have	have	VERB
taxlaw-6404	716	8	no	no	DET
taxlaw-6404	716	9	cost	cost	NOUN
taxlaw-6404	716	10	recovery	recovery	NOUN
taxlaw-6404	716	11	deductions	deduction	NOUN
taxlaw-6404	716	12	for	for	ADP
taxlaw-6404	716	13	the	the	DET
taxlaw-6404	716	14	remaining	remain	VERB
taxlaw-6404	716	15	35	35	NUM
taxlaw-6404	716	16	years	year	NOUN
taxlaw-6404	716	17	of	of	ADP
taxlaw-6404	716	18	the	the	DET
taxlaw-6404	716	19	55	55	NUM
taxlaw-6404	716	20	-	-	PUNCT
taxlaw-6404	716	21	year	year	NOUN
taxlaw-6404	716	22	service	service	NOUN
taxlaw-6404	716	23	life	life	NOUN
taxlaw-6404	716	24	.	.	PUNCT
taxlaw-6404	717	1	the	the	DET
taxlaw-6404	717	2	tax	tax	NOUN
taxlaw-6404	717	3	savings	saving	NOUN
taxlaw-6404	717	4	that	that	PRON
taxlaw-6404	717	5	the	the	DET
taxlaw-6404	717	6	utility	utility	NOUN
taxlaw-6404	717	7	accrues	accrue	VERB
taxlaw-6404	717	8	each	each	DET
taxlaw-6404	717	9	year	year	NOUN
taxlaw-6404	717	10	are	be	AUX
taxlaw-6404	717	11	equal	equal	ADJ
taxlaw-6404	717	12	to	to	ADP
taxlaw-6404	717	13	the	the	DET
taxlaw-6404	717	14	tax	tax	NOUN
taxlaw-6404	717	15	savings	saving	NOUN
taxlaw-6404	717	16	from	from	ADP
taxlaw-6404	717	17	applying	apply	VERB
taxlaw-6404	717	18	macrs	macr	NOUN
taxlaw-6404	717	19	minus	minus	ADP
taxlaw-6404	717	20	the	the	DET
taxlaw-6404	717	21	tax	tax	NOUN
taxlaw-6404	717	22	savings	saving	NOUN
taxlaw-6404	717	23	that	that	PRON
taxlaw-6404	717	24	the	the	DET
taxlaw-6404	717	25	normalization	normalization	NOUN
taxlaw-6404	717	26	rules	rule	NOUN
taxlaw-6404	717	27	require	require	VERB
taxlaw-6404	717	28	the	the	DET
taxlaw-6404	717	29	utility	utility	NOUN
taxlaw-6404	717	30	to	to	PART
taxlaw-6404	717	31	use	use	VERB
taxlaw-6404	717	32	in	in	ADP
taxlaw-6404	717	33	calculating	calculate	VERB
taxlaw-6404	717	34	tax	tax	NOUN
taxlaw-6404	717	35	expense	expense	NOUN
taxlaw-6404	717	36	.	.	PUNCT
taxlaw-6404	718	1	$	$	SYM
taxlaw-6404	718	2	14,000	14,000	NUM
taxlaw-6404	718	3	tax	tax	NOUN
taxlaw-6404	718	4	savings	saving	NOUN
taxlaw-6404	718	5	=	=	SYM
taxlaw-6404	718	6	$	$	SYM
taxlaw-6404	718	7	21,000	21,000	NUM
taxlaw-6404	718	8	tax	tax	NOUN
taxlaw-6404	718	9	savings	saving	NOUN
taxlaw-6404	718	10	under	under	ADP
taxlaw-6404	718	11	macrs	macrs	NOUN
taxlaw-6404	718	12	$	$	SYM
taxlaw-6404	718	13	7,000	7,000	NUM
taxlaw-6404	718	14	tax	tax	NOUN
taxlaw-6404	718	15	savings	saving	NOUN
taxlaw-6404	718	16	used	use	VERB
taxlaw-6404	718	17	to	to	PART
taxlaw-6404	718	18	calculate	calculate	VERB
taxlaw-6404	718	19	tax	tax	NOUN
taxlaw-6404	718	20	expense	expense	NOUN
taxlaw-6404	718	21	.	.	PUNCT
taxlaw-6404	719	1	another	another	DET
taxlaw-6404	719	2	way	way	NOUN
taxlaw-6404	719	3	to	to	PART
taxlaw-6404	719	4	calculate	calculate	VERB
taxlaw-6404	719	5	these	these	DET
taxlaw-6404	719	6	tax	tax	NOUN
taxlaw-6404	719	7	savings	saving	NOUN
taxlaw-6404	719	8	is	be	AUX
taxlaw-6404	719	9	to	to	PART
taxlaw-6404	719	10	subtract	subtract	VERB
taxlaw-6404	719	11	depreciation	depreciation	NOUN
taxlaw-6404	719	12	deductions	deduction	NOUN
taxlaw-6404	719	13	under	under	ADP
taxlaw-6404	719	14	the	the	DET
taxlaw-6404	719	15	financial	financial	ADJ
taxlaw-6404	719	16	accounting	accounting	NOUN
taxlaw-6404	719	17	rules	rule	NOUN
taxlaw-6404	719	18	from	from	ADP
taxlaw-6404	719	19	the	the	DET
taxlaw-6404	719	20	actual	actual	ADJ
taxlaw-6404	719	21	tax	tax	NOUN
taxlaw-6404	719	22	depreciation	depreciation	NOUN
taxlaw-6404	719	23	the	the	DET
taxlaw-6404	719	24	utility	utility	NOUN
taxlaw-6404	719	25	enjoys	enjoy	VERB
taxlaw-6404	719	26	under	under	ADP
taxlaw-6404	719	27	macrs	macr	NOUN
taxlaw-6404	719	28	,	,	PUNCT
taxlaw-6404	719	29	and	and	CCONJ
taxlaw-6404	719	30	then	then	ADV
taxlaw-6404	719	31	multiply	multiply	VERB
taxlaw-6404	719	32	that	that	DET
taxlaw-6404	719	33	sum	sum	NOUN
taxlaw-6404	719	34	by	by	ADP
taxlaw-6404	719	35	the	the	DET
taxlaw-6404	719	36	marginal	marginal	ADJ
taxlaw-6404	719	37	tax	tax	NOUN
taxlaw-6404	719	38	rate	rate	NOUN
taxlaw-6404	719	39	:	:	PUNCT
taxlaw-6404	719	40	$	$	SYM
taxlaw-6404	719	41	60,000	60,000	NUM
taxlaw-6404	719	42	macrs	macrs	NOUN
taxlaw-6404	719	43	depreciation	depreciation	NOUN
taxlaw-6404	719	44	$	$	SYM
taxlaw-6404	719	45	20,000	20,000	NUM
taxlaw-6404	719	46	depreciation	depreciation	NOUN
taxlaw-6404	719	47	permitted	permit	VERB
taxlaw-6404	719	48	to	to	PART
taxlaw-6404	719	49	calculate	calculate	VERB
taxlaw-6404	719	50	tax	tax	NOUN
taxlaw-6404	719	51	expense	expense	NOUN
taxlaw-6404	719	52	under	under	ADP
taxlaw-6404	719	53	the	the	DET
taxlaw-6404	719	54	normalization	normalization	NOUN
taxlaw-6404	719	55	rules	rule	VERB
taxlaw-6404	719	56	=	=	PUNCT
taxlaw-6404	719	57	$	$	SYM
taxlaw-6404	719	58	40,000	40,000	NUM
taxlaw-6404	719	59	.	.	PUNCT
taxlaw-6404	720	1	$	$	SYM
taxlaw-6404	720	2	40,000	40,000	NUM
taxlaw-6404	720	3	excess	excess	ADJ
taxlaw-6404	720	4	depreciation	depreciation	NOUN
taxlaw-6404	720	5	x	x	SYM
taxlaw-6404	720	6	35	35	NUM
taxlaw-6404	720	7	%	%	NOUN
taxlaw-6404	720	8	corporate	corporate	ADJ
taxlaw-6404	720	9	tax	tax	NOUN
taxlaw-6404	720	10	rate	rate	NOUN
taxlaw-6404	720	11	=	=	PUNCT
taxlaw-6404	720	12	$	$	SYM
taxlaw-6404	720	13	14,000	14,000	NUM
taxlaw-6404	720	14	in	in	ADP
taxlaw-6404	720	15	tax	tax	NOUN
taxlaw-6404	720	16	savings	saving	NOUN
taxlaw-6404	720	17	.	.	PUNCT
taxlaw-6404	721	1	because	because	SCONJ
taxlaw-6404	721	2	of	of	ADP
taxlaw-6404	721	3	the	the	DET
taxlaw-6404	721	4	difference	difference	NOUN
taxlaw-6404	721	5	in	in	ADP
taxlaw-6404	721	6	the	the	DET
taxlaw-6404	721	7	taxes	taxis	NOUN
taxlaw-6404	721	8	the	the	DET
taxlaw-6404	721	9	utility	utility	NOUN
taxlaw-6404	721	10	actually	actually	ADV
taxlaw-6404	721	11	pays	pay	VERB
taxlaw-6404	721	12	to	to	ADP
taxlaw-6404	721	13	the	the	DET
taxlaw-6404	721	14	federal	federal	ADJ
taxlaw-6404	721	15	government	government	NOUN
taxlaw-6404	721	16	and	and	CCONJ
taxlaw-6404	721	17	the	the	DET
taxlaw-6404	721	18	taxes	taxis	NOUN
taxlaw-6404	721	19	they	they	PRON
taxlaw-6404	721	20	collect	collect	VERB
taxlaw-6404	721	21	from	from	ADP
taxlaw-6404	721	22	their	their	PRON
taxlaw-6404	721	23	customers	customer	NOUN
taxlaw-6404	721	24	under	under	ADP
taxlaw-6404	721	25	the	the	DET
taxlaw-6404	721	26	normalization	normalization	NOUN
taxlaw-6404	721	27	rules	rule	NOUN
taxlaw-6404	721	28	,	,	PUNCT
taxlaw-6404	721	29	a	a	DET
taxlaw-6404	721	30	pool	pool	NOUN
taxlaw-6404	721	31	of	of	ADP
taxlaw-6404	721	32	tax	tax	NOUN
taxlaw-6404	721	33	savings	saving	NOUN
taxlaw-6404	721	34	would	would	AUX
taxlaw-6404	721	35	accrue	accrue	VERB
taxlaw-6404	721	36	.	.	PUNCT
taxlaw-6404	722	1	the	the	DET
taxlaw-6404	722	2	tax	tax	NOUN
taxlaw-6404	722	3	savings	saving	NOUN
taxlaw-6404	722	4	pool	pool	NOUN
taxlaw-6404	722	5	(	(	PUNCT
taxlaw-6404	722	6	tracked	track	VERB
taxlaw-6404	722	7	as	as	ADP
taxlaw-6404	722	8	adit	adit	NOUN
taxlaw-6404	722	9	under	under	ADP
taxlaw-6404	722	10	the	the	DET
taxlaw-6404	722	11	financial	financial	ADJ
taxlaw-6404	722	12	accounting	accounting	NOUN
taxlaw-6404	722	13	rules	rule	NOUN
taxlaw-6404	722	14	)	)	PUNCT
taxlaw-6404	722	15	would	would	AUX
taxlaw-6404	722	16	increase	increase	VERB
taxlaw-6404	722	17	each	each	DET
taxlaw-6404	722	18	year	year	NOUN
taxlaw-6404	722	19	by	by	ADP
taxlaw-6404	722	20	$	$	SYM
taxlaw-6404	722	21	14,000	14,000	NUM
taxlaw-6404	722	22	per	per	ADP
taxlaw-6404	722	23	year	year	NOUN
taxlaw-6404	722	24	for	for	ADP
taxlaw-6404	722	25	each	each	PRON
taxlaw-6404	722	26	of	of	ADP
taxlaw-6404	722	27	the	the	DET
taxlaw-6404	722	28	first	first	ADJ
taxlaw-6404	722	29	20	20	NUM
taxlaw-6404	722	30	years	year	NOUN
taxlaw-6404	722	31	.	.	PUNCT
taxlaw-6404	723	1	at	at	ADP
taxlaw-6404	723	2	the	the	DET
taxlaw-6404	723	3	end	end	NOUN
taxlaw-6404	723	4	of	of	ADP
taxlaw-6404	723	5	the	the	DET
taxlaw-6404	723	6	20	20	NUM
taxlaw-6404	723	7	-	-	PUNCT
taxlaw-6404	723	8	year	year	NOUN
taxlaw-6404	723	9	period	period	NOUN
taxlaw-6404	723	10	,	,	PUNCT
taxlaw-6404	723	11	the	the	DET
taxlaw-6404	723	12	adit	adit	NOUN
taxlaw-6404	723	13	account	account	NOUN
taxlaw-6404	723	14	will	will	AUX
taxlaw-6404	723	15	have	have	AUX
taxlaw-6404	723	16	reached	reach	VERB
taxlaw-6404	723	17	$	$	SYM
taxlaw-6404	723	18	280,000	280,000	NUM
taxlaw-6404	723	19	.	.	PUNCT
taxlaw-6404	724	1	at	at	ADP
taxlaw-6404	724	2	that	that	DET
taxlaw-6404	724	3	point	point	NOUN
taxlaw-6404	724	4	the	the	DET
taxlaw-6404	724	5	utility	utility	NOUN
taxlaw-6404	724	6	has	have	VERB
taxlaw-6404	724	7	no	no	DET
taxlaw-6404	724	8	more	more	ADV
taxlaw-6404	724	9	actual	actual	ADJ
taxlaw-6404	724	10	tax	tax	NOUN
taxlaw-6404	724	11	depreciation	depreciation	NOUN
taxlaw-6404	724	12	to	to	PART
taxlaw-6404	724	13	reduce	reduce	VERB
taxlaw-6404	724	14	the	the	DET
taxlaw-6404	724	15	taxes	taxis	NOUN
taxlaw-6404	724	16	on	on	ADP
taxlaw-6404	724	17	revenue	revenue	NOUN
taxlaw-6404	724	18	from	from	ADP
taxlaw-6404	724	19	operating	operate	VERB
taxlaw-6404	724	20	the	the	DET
taxlaw-6404	724	21	asset	asset	NOUN
taxlaw-6404	724	22	.	.	PUNCT
taxlaw-6404	725	1	during	during	ADP
taxlaw-6404	725	2	the	the	DET
taxlaw-6404	725	3	last	last	ADJ
taxlaw-6404	725	4	35	35	NUM
taxlaw-6404	725	5	years	year	NOUN
taxlaw-6404	725	6	the	the	DET
taxlaw-6404	725	7	asset	asset	NOUN
taxlaw-6404	725	8	remains	remain	VERB
taxlaw-6404	725	9	in	in	ADP
taxlaw-6404	725	10	service	service	NOUN
taxlaw-6404	725	11	,	,	PUNCT
taxlaw-6404	725	12	the	the	DET
taxlaw-6404	725	13	pool	pool	NOUN
taxlaw-6404	725	14	of	of	ADP
taxlaw-6404	725	15	tax	tax	NOUN
taxlaw-6404	725	16	savings	saving	NOUN
taxlaw-6404	725	17	would	would	AUX
taxlaw-6404	725	18	be	be	AUX
taxlaw-6404	725	19	drawn	draw	VERB
taxlaw-6404	725	20	down	down	ADP
taxlaw-6404	725	21	at	at	ADP
taxlaw-6404	725	22	a	a	DET
taxlaw-6404	725	23	rate	rate	NOUN
taxlaw-6404	725	24	of	of	ADP
taxlaw-6404	725	25	$	$	SYM
taxlaw-6404	725	26	7,000	7,000	NUM
taxlaw-6404	725	27	per	per	ADP
taxlaw-6404	725	28	year	year	NOUN
taxlaw-6404	725	29	to	to	PART
taxlaw-6404	725	30	apply	apply	VERB
taxlaw-6404	725	31	to	to	ADP
taxlaw-6404	725	32	the	the	DET
taxlaw-6404	725	33	tax	tax	NOUN
taxlaw-6404	725	34	expense	expense	NOUN
taxlaw-6404	725	35	that	that	PRON
taxlaw-6404	725	36	is	be	AUX
taxlaw-6404	725	37	passed	pass	VERB
taxlaw-6404	725	38	through	through	ADP
taxlaw-6404	725	39	to	to	ADP
taxlaw-6404	725	40	consumers	consumer	NOUN
taxlaw-6404	725	41	.	.	PUNCT
taxlaw-6404	726	1	at	at	ADP
taxlaw-6404	726	2	the	the	DET
taxlaw-6404	726	3	end	end	NOUN
taxlaw-6404	726	4	of	of	ADP
taxlaw-6404	726	5	the	the	DET
taxlaw-6404	726	6	55	55	NUM
taxlaw-6404	726	7	-	-	PUNCT
taxlaw-6404	726	8	year	year	NOUN
taxlaw-6404	726	9	service	service	NOUN
taxlaw-6404	726	10	life	life	NOUN
taxlaw-6404	726	11	of	of	ADP
taxlaw-6404	726	12	the	the	DET
taxlaw-6404	726	13	property	property	NOUN
taxlaw-6404	726	14	,	,	PUNCT
taxlaw-6404	726	15	the	the	DET
taxlaw-6404	726	16	asset	asset	NOUN
taxlaw-6404	726	17	has	have	AUX
taxlaw-6404	726	18	been	be	AUX
taxlaw-6404	726	19	fully	fully	ADV
taxlaw-6404	726	20	depreciated	depreciate	VERB
taxlaw-6404	726	21	and	and	CCONJ
taxlaw-6404	726	22	the	the	DET
taxlaw-6404	726	23	remaining	remain	VERB
taxlaw-6404	726	24	$	$	SYM
taxlaw-6404	726	25	35,000	35,000	NUM
taxlaw-6404	726	26	in	in	ADP
taxlaw-6404	726	27	adit	adit	NOUN
taxlaw-6404	726	28	may	may	AUX
taxlaw-6404	726	29	be	be	AUX
taxlaw-6404	726	30	applied	apply	VERB
taxlaw-6404	726	31	to	to	ADP
taxlaw-6404	726	32	the	the	DET
taxlaw-6404	726	33	taxes	taxis	NOUN
taxlaw-6404	726	34	on	on	ADP
taxlaw-6404	726	35	the	the	DET
taxlaw-6404	726	36	income	income	NOUN
taxlaw-6404	726	37	from	from	ADP
taxlaw-6404	726	38	sale	sale	NOUN
taxlaw-6404	726	39	of	of	ADP
taxlaw-6404	726	40	the	the	DET
taxlaw-6404	726	41	equipment	equipment	NOUN
taxlaw-6404	726	42	for	for	ADP
taxlaw-6404	726	43	salvage	salvage	NOUN
taxlaw-6404	726	44	(	(	PUNCT
taxlaw-6404	726	45	$	$	SYM
taxlaw-6404	726	46	100,000	100,000	NUM
taxlaw-6404	726	47	)	)	PUNCT
taxlaw-6404	726	48	.	.	PUNCT
taxlaw-6404	727	1	the	the	DET
taxlaw-6404	727	2	calculations	calculation	NOUN
taxlaw-6404	727	3	on	on	ADP
taxlaw-6404	727	4	which	which	PRON
taxlaw-6404	727	5	figure	figure	NOUN
taxlaw-6404	727	6	3	3	NUM
taxlaw-6404	727	7	is	be	AUX
taxlaw-6404	727	8	based	base	VERB
taxlaw-6404	727	9	are	be	AUX
taxlaw-6404	727	10	included	include	VERB
taxlaw-6404	727	11	in	in	ADP
taxlaw-6404	727	12	appendix	appendix	ADJ
taxlaw-6404	727	13	a.	a.	NOUN
taxlaw-6404	727	14	2019	2019	NUM
taxlaw-6404	727	15	]	]	PUNCT
taxlaw-6404	727	16	stranded	strand	VERB
taxlaw-6404	727	17	assets	asset	NOUN
taxlaw-6404	727	18	and	and	CCONJ
taxlaw-6404	727	19	efficient	efficient	ADJ
taxlaw-6404	727	20	pricing	pricing	NOUN
taxlaw-6404	727	21	for	for	ADP
taxlaw-6404	727	22	regulated	regulated	ADJ
taxlaw-6404	727	23	utilities	utility	NOUN
taxlaw-6404	727	24	:	:	PUNCT
taxlaw-6404	727	25	a	a	DET
taxlaw-6404	727	26	federal	federal	ADJ
taxlaw-6404	727	27	tax	tax	NOUN
taxlaw-6404	727	28	solution	solution	NOUN
taxlaw-6404	727	29	25	25	NUM
taxlaw-6404	727	30	figure	figure	NOUN
taxlaw-6404	727	31	3	3	NUM
taxlaw-6404	727	32	.	.	PUNCT
taxlaw-6404	728	1	this	this	DET
taxlaw-6404	728	2	chart	chart	VERB
taxlaw-6404	728	3	the	the	DET
taxlaw-6404	728	4	tax	tax	NOUN
taxlaw-6404	728	5	savings	saving	NOUN
taxlaw-6404	728	6	(	(	PUNCT
taxlaw-6404	728	7	adit	adit	NOUN
taxlaw-6404	728	8	)	)	PUNCT
taxlaw-6404	728	9	that	that	PRON
taxlaw-6404	728	10	accrue	accrue	VERB
taxlaw-6404	728	11	under	under	ADP
taxlaw-6404	728	12	the	the	DET
taxlaw-6404	728	13	normalization	normalization	NOUN
taxlaw-6404	728	14	rules	rule	NOUN
taxlaw-6404	728	15	because	because	SCONJ
taxlaw-6404	728	16	of	of	ADP
taxlaw-6404	728	17	the	the	DET
taxlaw-6404	728	18	timing	timing	NOUN
taxlaw-6404	728	19	differences	difference	NOUN
taxlaw-6404	728	20	under	under	ADP
taxlaw-6404	728	21	macrs	macrs	NOUN
taxlaw-6404	728	22	.	.	PUNCT
taxlaw-6404	729	1	the	the	DET
taxlaw-6404	729	2	chart	chart	NOUN
taxlaw-6404	729	3	shows	show	VERB
taxlaw-6404	729	4	the	the	DET
taxlaw-6404	729	5	tax	tax	NOUN
taxlaw-6404	729	6	savings	saving	NOUN
taxlaw-6404	729	7	that	that	PRON
taxlaw-6404	729	8	accrue	accrue	VERB
taxlaw-6404	729	9	and	and	CCONJ
taxlaw-6404	729	10	are	be	AUX
taxlaw-6404	729	11	disbursed	disburse	VERB
taxlaw-6404	729	12	for	for	ADP
taxlaw-6404	729	13	a	a	DET
taxlaw-6404	729	14	$	$	SYM
taxlaw-6404	729	15	1,200,000	1,200,000	NUM
taxlaw-6404	729	16	asset	asset	NOUN
taxlaw-6404	729	17	,	,	PUNCT
taxlaw-6404	729	18	with	with	ADP
taxlaw-6404	729	19	a	a	DET
taxlaw-6404	729	20	55	55	NUM
taxlaw-6404	729	21	-	-	PUNCT
taxlaw-6404	729	22	year	year	NOUN
taxlaw-6404	729	23	service	service	NOUN
taxlaw-6404	729	24	life	life	NOUN
taxlaw-6404	729	25	,	,	PUNCT
taxlaw-6404	729	26	and	and	CCONJ
taxlaw-6404	729	27	a	a	DET
taxlaw-6404	729	28	20	20	NUM
taxlaw-6404	729	29	-	-	PUNCT
taxlaw-6404	729	30	year	year	NOUN
taxlaw-6404	729	31	cost	cost	NOUN
taxlaw-6404	729	32	recovery	recovery	NOUN
taxlaw-6404	729	33	period	period	NOUN
taxlaw-6404	729	34	.	.	PUNCT
taxlaw-6404	730	1	the	the	DET
taxlaw-6404	730	2	vertical	vertical	ADJ
taxlaw-6404	730	3	figures	figure	NOUN
taxlaw-6404	730	4	are	be	AUX
taxlaw-6404	730	5	in	in	ADP
taxlaw-6404	730	6	the	the	DET
taxlaw-6404	730	7	$	$	SYM
taxlaw-6404	730	8	1000s	1000s	NUM
taxlaw-6404	730	9	.	.	PUNCT
taxlaw-6404	731	1	in	in	ADP
taxlaw-6404	731	2	the	the	DET
taxlaw-6404	731	3	second	second	ADJ
taxlaw-6404	731	4	example	example	NOUN
taxlaw-6404	731	5	,	,	PUNCT
taxlaw-6404	731	6	we	we	PRON
taxlaw-6404	731	7	assume	assume	VERB
taxlaw-6404	731	8	the	the	DET
taxlaw-6404	731	9	same	same	ADJ
taxlaw-6404	731	10	parameters	parameter	NOUN
taxlaw-6404	731	11	,	,	PUNCT
taxlaw-6404	731	12	except	except	SCONJ
taxlaw-6404	731	13	that	that	SCONJ
taxlaw-6404	731	14	the	the	DET
taxlaw-6404	731	15	utility	utility	NOUN
taxlaw-6404	731	16	is	be	AUX
taxlaw-6404	731	17	taking	take	VERB
taxlaw-6404	731	18	advantage	advantage	NOUN
taxlaw-6404	731	19	of	of	ADP
taxlaw-6404	731	20	100	100	NUM
taxlaw-6404	731	21	%	%	NOUN
taxlaw-6404	731	22	bonus	bonus	NOUN
taxlaw-6404	731	23	depreciation	depreciation	NOUN
taxlaw-6404	731	24	.	.	PUNCT
taxlaw-6404	732	1	bonus	bonus	NOUN
taxlaw-6404	732	2	depreciation	depreciation	NOUN
taxlaw-6404	732	3	allows	allow	VERB
taxlaw-6404	732	4	an	an	DET
taxlaw-6404	732	5	immediate	immediate	ADJ
taxlaw-6404	732	6	deduction	deduction	NOUN
taxlaw-6404	732	7	of	of	ADP
taxlaw-6404	732	8	a	a	DET
taxlaw-6404	732	9	certain	certain	ADJ
taxlaw-6404	732	10	percentage	percentage	NOUN
taxlaw-6404	732	11	of	of	ADP
taxlaw-6404	732	12	an	an	DET
taxlaw-6404	732	13	asset	asset	NOUN
taxlaw-6404	732	14	’s	’s	PART
taxlaw-6404	732	15	value	value	NOUN
taxlaw-6404	732	16	before	before	ADP
taxlaw-6404	732	17	applying	apply	VERB
taxlaw-6404	732	18	the	the	DET
taxlaw-6404	732	19	usual	usual	ADJ
taxlaw-6404	732	20	macrs	macrs	NOUN
taxlaw-6404	732	21	rules	rule	NOUN
taxlaw-6404	732	22	.	.	PUNCT
taxlaw-6404	733	1	bonus	bonus	NOUN
taxlaw-6404	733	2	depreciation	depreciation	NOUN
taxlaw-6404	733	3	has	have	AUX
taxlaw-6404	733	4	ranged	range	VERB
taxlaw-6404	733	5	from	from	ADP
taxlaw-6404	733	6	20	20	NUM
taxlaw-6404	733	7	%	%	NOUN
taxlaw-6404	733	8	to	to	PART
taxlaw-6404	733	9	100	100	NUM
taxlaw-6404	733	10	%	%	NOUN
taxlaw-6404	733	11	.	.	PUNCT
taxlaw-6404	734	1	bonus	bonus	NOUN
taxlaw-6404	734	2	depreciation	depreciation	NOUN
taxlaw-6404	734	3	vastly	vastly	ADV
taxlaw-6404	734	4	increases	increase	VERB
taxlaw-6404	734	5	the	the	DET
taxlaw-6404	734	6	pool	pool	NOUN
taxlaw-6404	734	7	of	of	ADP
taxlaw-6404	734	8	tax	tax	NOUN
taxlaw-6404	734	9	savings	saving	NOUN
taxlaw-6404	734	10	in	in	ADP
taxlaw-6404	734	11	the	the	DET
taxlaw-6404	734	12	early	early	ADJ
taxlaw-6404	734	13	years	year	NOUN
taxlaw-6404	734	14	of	of	ADP
taxlaw-6404	734	15	the	the	DET
taxlaw-6404	734	16	asset	asset	NOUN
taxlaw-6404	734	17	’s	’s	PART
taxlaw-6404	734	18	service	service	NOUN
taxlaw-6404	734	19	life	life	NOUN
taxlaw-6404	734	20	.	.	PUNCT
taxlaw-6404	735	1	a	a	DET
taxlaw-6404	735	2	utility	utility	NOUN
taxlaw-6404	735	3	will	will	AUX
taxlaw-6404	735	4	achieve	achieve	VERB
taxlaw-6404	735	5	the	the	DET
taxlaw-6404	735	6	highest	high	ADJ
taxlaw-6404	735	7	level	level	NOUN
taxlaw-6404	735	8	of	of	ADP
taxlaw-6404	735	9	tax	tax	NOUN
taxlaw-6404	735	10	savings	saving	NOUN
taxlaw-6404	735	11	if	if	SCONJ
taxlaw-6404	735	12	it	it	PRON
taxlaw-6404	735	13	employs	employ	VERB
taxlaw-6404	735	14	expensing	expense	VERB
taxlaw-6404	735	15	,	,	PUNCT
taxlaw-6404	735	16	or	or	CCONJ
taxlaw-6404	735	17	100	100	NUM
taxlaw-6404	735	18	%	%	NOUN
taxlaw-6404	735	19	bonus	bonus	NOUN
taxlaw-6404	735	20	depreciation	depreciation	NOUN
taxlaw-6404	735	21	,	,	PUNCT
taxlaw-6404	735	22	which	which	PRON
taxlaw-6404	735	23	was	be	AUX
taxlaw-6404	735	24	in	in	ADP
taxlaw-6404	735	25	effect	effect	NOUN
taxlaw-6404	735	26	in	in	ADP
taxlaw-6404	735	27	2010	2010	NUM
taxlaw-6404	735	28	and	and	CCONJ
taxlaw-6404	735	29	2011	2011	NUM
taxlaw-6404	735	30	for	for	ADP
taxlaw-6404	735	31	public	public	ADJ
taxlaw-6404	735	32	utilities	utility	NOUN
taxlaw-6404	735	33	.	.	PUNCT
taxlaw-6404	736	1	under	under	ADP
taxlaw-6404	736	2	100	100	NUM
taxlaw-6404	736	3	%	%	NOUN
taxlaw-6404	736	4	bonus	bonus	NOUN
taxlaw-6404	736	5	depreciation	depreciation	NOUN
taxlaw-6404	736	6	,	,	PUNCT
taxlaw-6404	736	7	all	all	PRON
taxlaw-6404	736	8	of	of	ADP
taxlaw-6404	736	9	the	the	DET
taxlaw-6404	736	10	tax	tax	NOUN
taxlaw-6404	736	11	savings	saving	NOUN
taxlaw-6404	736	12	are	be	AUX
taxlaw-6404	736	13	accrued	accrue	VERB
taxlaw-6404	736	14	the	the	DET
taxlaw-6404	736	15	first	first	ADJ
taxlaw-6404	736	16	year	year	NOUN
taxlaw-6404	736	17	the	the	DET
taxlaw-6404	736	18	asset	asset	NOUN
taxlaw-6404	736	19	is	be	AUX
taxlaw-6404	736	20	placed	place	VERB
taxlaw-6404	736	21	in	in	ADP
taxlaw-6404	736	22	service	service	NOUN
taxlaw-6404	736	23	.	.	PUNCT
taxlaw-6404	737	1	the	the	DET
taxlaw-6404	737	2	figure	figure	NOUN
taxlaw-6404	737	3	below	below	ADP
taxlaw-6404	737	4	depicts	depict	VERB
taxlaw-6404	737	5	the	the	DET
taxlaw-6404	737	6	accrual	accrual	ADJ
taxlaw-6404	737	7	and	and	CCONJ
taxlaw-6404	737	8	draw	draw	VERB
taxlaw-6404	737	9	down	down	ADP
taxlaw-6404	737	10	of	of	ADP
taxlaw-6404	737	11	the	the	DET
taxlaw-6404	737	12	tax	tax	NOUN
taxlaw-6404	737	13	savings	saving	NOUN
taxlaw-6404	737	14	for	for	ADP
taxlaw-6404	737	15	a	a	DET
taxlaw-6404	737	16	$	$	SYM
taxlaw-6404	737	17	1,200,000	1,200,000	NUM
taxlaw-6404	737	18	coal	coal	NOUN
taxlaw-6404	737	19	-	-	PUNCT
taxlaw-6404	737	20	fired	fire	VERB
taxlaw-6404	737	21	power	power	NOUN
taxlaw-6404	737	22	plant	plant	NOUN
taxlaw-6404	737	23	with	with	ADP
taxlaw-6404	737	24	a	a	DET
taxlaw-6404	737	25	55	55	NUM
taxlaw-6404	737	26	-	-	PUNCT
taxlaw-6404	737	27	year	year	NOUN
taxlaw-6404	737	28	service	service	NOUN
taxlaw-6404	737	29	life	life	NOUN
taxlaw-6404	737	30	with	with	ADP
taxlaw-6404	737	31	100	100	NUM
taxlaw-6404	737	32	%	%	NOUN
taxlaw-6404	737	33	bonus	bonus	NOUN
taxlaw-6404	737	34	depreciation	depreciation	NOUN
taxlaw-6404	737	35	.	.	PUNCT
taxlaw-6404	738	1	as	as	ADP
taxlaw-6404	738	2	above	above	ADV
taxlaw-6404	738	3	,	,	PUNCT
taxlaw-6404	738	4	under	under	ADP
taxlaw-6404	738	5	the	the	DET
taxlaw-6404	738	6	rate	rate	NOUN
taxlaw-6404	738	7	of	of	ADP
taxlaw-6404	738	8	return	return	NOUN
taxlaw-6404	738	9	rules	rule	NOUN
taxlaw-6404	738	10	,	,	PUNCT
taxlaw-6404	738	11	the	the	DET
taxlaw-6404	738	12	utility	utility	NOUN
taxlaw-6404	738	13	would	would	AUX
taxlaw-6404	738	14	pass	pass	VERB
taxlaw-6404	738	15	through	through	ADP
taxlaw-6404	738	16	to	to	ADP
taxlaw-6404	738	17	consumers	consumer	NOUN
taxlaw-6404	738	18	$	$	SYM
taxlaw-6404	738	19	20,000	20,000	NUM
taxlaw-6404	738	20	of	of	ADP
taxlaw-6404	738	21	regulatory	regulatory	ADJ
taxlaw-6404	738	22	depreciation	depreciation	NOUN
taxlaw-6404	738	23	each	each	DET
taxlaw-6404	738	24	year	year	NOUN
taxlaw-6404	738	25	for	for	ADP
taxlaw-6404	738	26	55	55	NUM
taxlaw-6404	738	27	years	year	NOUN
taxlaw-6404	738	28	.	.	PUNCT
taxlaw-6404	739	1	under	under	ADP
taxlaw-6404	739	2	the	the	DET
taxlaw-6404	739	3	normalization	normalization	NOUN
taxlaw-6404	739	4	rules	rule	NOUN
taxlaw-6404	739	5	,	,	PUNCT
taxlaw-6404	739	6	the	the	DET
taxlaw-6404	739	7	tax	tax	NOUN
taxlaw-6404	739	8	depreciation	depreciation	NOUN
taxlaw-6404	739	9	of	of	ADP
taxlaw-6404	739	10	the	the	DET
taxlaw-6404	739	11	asset	asset	NOUN
taxlaw-6404	739	12	would	would	AUX
taxlaw-6404	739	13	offset	offset	VERB
taxlaw-6404	739	14	$	$	SYM
taxlaw-6404	739	15	7,000	7,000	NUM
taxlaw-6404	739	16	of	of	ADP
taxlaw-6404	739	17	income	income	NOUN
taxlaw-6404	739	18	taxes	taxis	NOUN
taxlaw-6404	739	19	per	per	ADP
taxlaw-6404	739	20	year	year	NOUN
taxlaw-6404	739	21	over	over	ADP
taxlaw-6404	739	22	the	the	DET
taxlaw-6404	739	23	asset	asset	NOUN
taxlaw-6404	739	24	’s	’s	PART
taxlaw-6404	739	25	entire	entire	ADJ
taxlaw-6404	739	26	service	service	NOUN
taxlaw-6404	739	27	life	life	NOUN
taxlaw-6404	739	28	.	.	PUNCT
taxlaw-6404	740	1	under	under	ADP
taxlaw-6404	740	2	100	100	NUM
taxlaw-6404	740	3	%	%	NOUN
taxlaw-6404	740	4	bonus	bonus	NOUN
taxlaw-6404	740	5	depreciation	depreciation	NOUN
taxlaw-6404	740	6	,	,	PUNCT
taxlaw-6404	740	7	however	however	ADV
taxlaw-6404	740	8	,	,	PUNCT
taxlaw-6404	740	9	the	the	DET
taxlaw-6404	740	10	utility	utility	NOUN
taxlaw-6404	740	11	is	be	AUX
taxlaw-6404	740	12	allowed	allow	VERB
taxlaw-6404	740	13	to	to	PART
taxlaw-6404	740	14	recover	recover	VERB
taxlaw-6404	740	15	the	the	DET
taxlaw-6404	740	16	entire	entire	ADJ
taxlaw-6404	740	17	cost	cost	NOUN
taxlaw-6404	740	18	of	of	ADP
taxlaw-6404	740	19	the	the	DET
taxlaw-6404	740	20	property	property	NOUN
taxlaw-6404	740	21	in	in	ADP
taxlaw-6404	740	22	the	the	DET
taxlaw-6404	740	23	first	first	ADJ
taxlaw-6404	740	24	year	year	NOUN
taxlaw-6404	740	25	the	the	DET
taxlaw-6404	740	26	asset	asset	NOUN
taxlaw-6404	740	27	is	be	AUX
taxlaw-6404	740	28	placed	place	VERB
taxlaw-6404	740	29	in	in	ADP
taxlaw-6404	740	30	service	service	NOUN
taxlaw-6404	740	31	.	.	PUNCT
taxlaw-6404	741	1	the	the	DET
taxlaw-6404	741	2	tax	tax	NOUN
taxlaw-6404	741	3	deduction	deduction	NOUN
taxlaw-6404	741	4	for	for	ADP
taxlaw-6404	741	5	depreciation	depreciation	NOUN
taxlaw-6404	741	6	that	that	PRON
taxlaw-6404	741	7	the	the	DET
taxlaw-6404	741	8	utility	utility	NOUN
taxlaw-6404	741	9	would	would	AUX
taxlaw-6404	741	10	take	take	VERB
taxlaw-6404	741	11	would	would	AUX
taxlaw-6404	741	12	be	be	AUX
taxlaw-6404	741	13	as	as	SCONJ
taxlaw-6404	741	14	follows	follow	VERB
taxlaw-6404	741	15	:	:	PUNCT
taxlaw-6404	741	16	$	$	SYM
taxlaw-6404	741	17	1,200,000	1,200,000	NUM
taxlaw-6404	741	18	depreciable	depreciable	ADJ
taxlaw-6404	741	19	basis	basis	NOUN
taxlaw-6404	741	20	x	x	SYM
taxlaw-6404	741	21	100	100	NUM
taxlaw-6404	741	22	%	%	NOUN
taxlaw-6404	741	23	=	=	NOUN
taxlaw-6404	741	24	$	$	SYM
taxlaw-6404	741	25	1,200,000	1,200,000	NUM
taxlaw-6404	741	26	cost	cost	NOUN
taxlaw-6404	741	27	recovery	recovery	NOUN
taxlaw-6404	741	28	in	in	ADP
taxlaw-6404	741	29	the	the	DET
taxlaw-6404	741	30	first	first	ADJ
taxlaw-6404	741	31	year	year	NOUN
taxlaw-6404	741	32	.	.	PUNCT
taxlaw-6404	742	1	the	the	DET
taxlaw-6404	742	2	dollar	dollar	NOUN
taxlaw-6404	742	3	value	value	NOUN
taxlaw-6404	742	4	of	of	ADP
taxlaw-6404	742	5	that	that	DET
taxlaw-6404	742	6	cost	cost	NOUN
taxlaw-6404	742	7	recovery	recovery	NOUN
taxlaw-6404	742	8	deduction	deduction	NOUN
taxlaw-6404	742	9	would	would	AUX
taxlaw-6404	742	10	be	be	AUX
taxlaw-6404	742	11	$	$	SYM
taxlaw-6404	742	12	420,000	420,000	NUM
taxlaw-6404	742	13	;	;	PUNCT
taxlaw-6404	742	14	$	$	SYM
taxlaw-6404	742	15	1,200,000	1,200,000	NUM
taxlaw-6404	742	16	tax	tax	NOUN
taxlaw-6404	742	17	depreciation	depreciation	NOUN
taxlaw-6404	742	18	x	x	SYM
taxlaw-6404	742	19	35	35	NUM
taxlaw-6404	742	20	%	%	NOUN
taxlaw-6404	742	21	corporate	corporate	ADJ
taxlaw-6404	742	22	tax	tax	NOUN
taxlaw-6404	742	23	rate	rate	NOUN
taxlaw-6404	742	24	=	=	PUNCT
taxlaw-6404	742	25	$	$	SYM
taxlaw-6404	742	26	420,000	420,000	NUM
taxlaw-6404	742	27	.	.	PUNCT
taxlaw-6404	743	1	after	after	ADP
taxlaw-6404	743	2	the	the	DET
taxlaw-6404	743	3	first	first	ADJ
taxlaw-6404	743	4	tax	tax	NOUN
taxlaw-6404	743	5	year	year	NOUN
taxlaw-6404	743	6	,	,	PUNCT
taxlaw-6404	743	7	the	the	DET
taxlaw-6404	743	8	utility	utility	NOUN
taxlaw-6404	743	9	will	will	AUX
taxlaw-6404	743	10	have	have	VERB
taxlaw-6404	743	11	no	no	DET
taxlaw-6404	743	12	additional	additional	ADJ
taxlaw-6404	743	13	cost	cost	NOUN
taxlaw-6404	743	14	recovery	recovery	NOUN
taxlaw-6404	743	15	allowances	allowance	NOUN
taxlaw-6404	743	16	.	.	PUNCT
taxlaw-6404	744	1	applying	apply	VERB
taxlaw-6404	744	2	the	the	DET
taxlaw-6404	744	3	tax	tax	NOUN
taxlaw-6404	744	4	accounting	accounting	NOUN
taxlaw-6404	744	5	rules	rule	NOUN
taxlaw-6404	744	6	to	to	ADP
taxlaw-6404	744	7	this	this	DET
taxlaw-6404	744	8	asset	asset	NOUN
taxlaw-6404	744	9	,	,	PUNCT
taxlaw-6404	744	10	the	the	DET
taxlaw-6404	744	11	utility	utility	NOUN
taxlaw-6404	744	12	will	will	AUX
taxlaw-6404	744	13	enjoy	enjoy	VERB
taxlaw-6404	744	14	$	$	SYM
taxlaw-6404	744	15	420,000	420,000	NUM
taxlaw-6404	744	16	in	in	ADP
taxlaw-6404	744	17	tax	tax	NOUN
taxlaw-6404	744	18	savings	saving	NOUN
taxlaw-6404	744	19	the	the	DET
taxlaw-6404	744	20	year	year	NOUN
taxlaw-6404	744	21	the	the	DET
taxlaw-6404	744	22	asset	asset	NOUN
taxlaw-6404	744	23	is	be	AUX
taxlaw-6404	744	24	placed	place	VERB
taxlaw-6404	744	25	in	in	ADP
taxlaw-6404	744	26	service	service	NOUN
taxlaw-6404	744	27	.	.	PUNCT
taxlaw-6404	745	1	however	however	ADV
taxlaw-6404	745	2	,	,	PUNCT
taxlaw-6404	745	3	only	only	ADV
taxlaw-6404	745	4	$	$	SYM
taxlaw-6404	745	5	7,000	7,000	NUM
taxlaw-6404	745	6	of	of	ADP
taxlaw-6404	745	7	those	those	DET
taxlaw-6404	745	8	savings	saving	NOUN
taxlaw-6404	745	9	will	will	AUX
taxlaw-6404	745	10	be	be	AUX
taxlaw-6404	745	11	applied	apply	VERB
taxlaw-6404	745	12	to	to	PART
taxlaw-6404	745	13	calculate	calculate	VERB
taxlaw-6404	745	14	tax	tax	NOUN
taxlaw-6404	745	15	expense	expense	NOUN
taxlaw-6404	745	16	for	for	ADP
taxlaw-6404	745	17	consumers	consumer	NOUN
taxlaw-6404	745	18	.	.	PUNCT
taxlaw-6404	746	1	therefore	therefore	ADV
taxlaw-6404	746	2	,	,	PUNCT
taxlaw-6404	746	3	customer	customer	NOUN
taxlaw-6404	746	4	rates	rate	NOUN
taxlaw-6404	746	5	will	will	AUX
taxlaw-6404	746	6	result	result	VERB
taxlaw-6404	746	7	in	in	ADP
taxlaw-6404	746	8	tax	tax	NOUN
taxlaw-6404	746	9	savings	saving	NOUN
taxlaw-6404	746	10	of	of	ADP
taxlaw-6404	746	11	0	0	NUM
taxlaw-6404	746	12	50	50	NUM
taxlaw-6404	746	13	100	100	NUM
taxlaw-6404	746	14	150	150	NUM
taxlaw-6404	746	15	200	200	NUM
taxlaw-6404	746	16	250	250	NUM
taxlaw-6404	746	17	300	300	NUM
taxlaw-6404	746	18	350	350	NUM
taxlaw-6404	746	19	1	1	NUM
taxlaw-6404	746	20	3	3	NUM
taxlaw-6404	746	21	5	5	NUM
taxlaw-6404	746	22	7	7	NUM
taxlaw-6404	746	23	9	9	NUM
taxlaw-6404	746	24	11	11	NUM
taxlaw-6404	746	25	13	13	NUM
taxlaw-6404	746	26	15	15	NUM
taxlaw-6404	746	27	17	17	NUM
taxlaw-6404	746	28	19	19	NUM
taxlaw-6404	746	29	21	21	NUM
taxlaw-6404	746	30	23	23	NUM
taxlaw-6404	746	31	25	25	NUM
taxlaw-6404	746	32	27	27	NUM
taxlaw-6404	746	33	29	29	NUM
taxlaw-6404	746	34	31	31	NUM
taxlaw-6404	746	35	33	33	NUM
taxlaw-6404	746	36	35	35	NUM
taxlaw-6404	746	37	37	37	NUM
taxlaw-6404	746	38	39	39	NUM
taxlaw-6404	746	39	41	41	NUM
taxlaw-6404	746	40	43	43	NUM
taxlaw-6404	746	41	45	45	NUM
taxlaw-6404	746	42	47	47	NUM
taxlaw-6404	746	43	49	49	NUM
taxlaw-6404	746	44	51	51	NUM
taxlaw-6404	746	45	53	53	NUM
taxlaw-6404	746	46	55	55	NUM
taxlaw-6404	746	47	$	$	NUM
taxlaw-6404	746	48	tax	tax	NOUN
taxlaw-6404	746	49	savings	saving	NOUN
taxlaw-6404	746	50	(	(	PUNCT
taxlaw-6404	746	51	adit	adit	NOUN
taxlaw-6404	746	52	)	)	PUNCT
taxlaw-6404	746	53	$	$	SYM
taxlaw-6404	746	54	value	value	NOUN
taxlaw-6404	746	55	of	of	ADP
taxlaw-6404	746	56	actual	actual	ADJ
taxlaw-6404	746	57	tax	tax	NOUN
taxlaw-6404	746	58	depreciation	depreciation	NOUN
taxlaw-6404	746	59	$	$	SYM
taxlaw-6404	746	60	value	value	NOUN
taxlaw-6404	746	61	tax	tax	NOUN
taxlaw-6404	746	62	expense	expense	NOUN
taxlaw-6404	746	63	depreciation	depreciation	NOUN
taxlaw-6404	746	64	allowance	allowance	NOUN
taxlaw-6404	746	65	columbia	columbia	PROPN
taxlaw-6404	746	66	journal	journal	PROPN
taxlaw-6404	746	67	of	of	ADP
taxlaw-6404	746	68	tax	tax	NOUN
taxlaw-6404	746	69	law	law	NOUN
taxlaw-6404	747	1	[	[	X
taxlaw-6404	747	2	vol	vol	NOUN
taxlaw-6404	747	3	.	.	PUNCT
taxlaw-6404	748	1	11:1	11:1	NUM
taxlaw-6404	748	2	26	26	NUM
taxlaw-6404	748	3	$	$	SYM
taxlaw-6404	748	4	413,000	413,000	NUM
taxlaw-6404	748	5	.	.	PUNCT
taxlaw-6404	749	1	these	these	DET
taxlaw-6404	749	2	tax	tax	NOUN
taxlaw-6404	749	3	savings	saving	NOUN
taxlaw-6404	749	4	are	be	AUX
taxlaw-6404	749	5	tracked	track	VERB
taxlaw-6404	749	6	as	as	ADP
taxlaw-6404	749	7	adit	adit	NOUN
taxlaw-6404	749	8	under	under	ADP
taxlaw-6404	749	9	the	the	DET
taxlaw-6404	749	10	financial	financial	ADJ
taxlaw-6404	749	11	accounting	accounting	NOUN
taxlaw-6404	749	12	rules	rule	NOUN
taxlaw-6404	749	13	.	.	PUNCT
taxlaw-6404	750	1	during	during	ADP
taxlaw-6404	750	2	the	the	DET
taxlaw-6404	750	3	remaining	remain	VERB
taxlaw-6404	750	4	54	54	NUM
taxlaw-6404	750	5	years	year	NOUN
taxlaw-6404	750	6	the	the	DET
taxlaw-6404	750	7	asset	asset	NOUN
taxlaw-6404	750	8	remains	remain	VERB
taxlaw-6404	750	9	in	in	ADP
taxlaw-6404	750	10	service	service	NOUN
taxlaw-6404	750	11	,	,	PUNCT
taxlaw-6404	750	12	that	that	DET
taxlaw-6404	750	13	pool	pool	NOUN
taxlaw-6404	750	14	of	of	ADP
taxlaw-6404	750	15	tax	tax	NOUN
taxlaw-6404	750	16	savings	saving	NOUN
taxlaw-6404	750	17	,	,	PUNCT
taxlaw-6404	750	18	the	the	DET
taxlaw-6404	750	19	adit	adit	NOUN
taxlaw-6404	750	20	account	account	NOUN
taxlaw-6404	750	21	,	,	PUNCT
taxlaw-6404	750	22	will	will	AUX
taxlaw-6404	750	23	be	be	AUX
taxlaw-6404	750	24	drawn	draw	VERB
taxlaw-6404	750	25	down	down	ADP
taxlaw-6404	750	26	to	to	PART
taxlaw-6404	750	27	offset	offset	VERB
taxlaw-6404	750	28	the	the	DET
taxlaw-6404	750	29	utility	utility	NOUN
taxlaw-6404	750	30	’s	’s	PART
taxlaw-6404	750	31	actual	actual	ADJ
taxlaw-6404	750	32	tax	tax	NOUN
taxlaw-6404	750	33	liabilities	liability	NOUN
taxlaw-6404	750	34	,	,	PUNCT
taxlaw-6404	750	35	and	and	CCONJ
taxlaw-6404	750	36	applied	apply	VERB
taxlaw-6404	750	37	to	to	PART
taxlaw-6404	750	38	reduce	reduce	VERB
taxlaw-6404	750	39	the	the	DET
taxlaw-6404	750	40	tax	tax	NOUN
taxlaw-6404	750	41	expense	expense	NOUN
taxlaw-6404	750	42	passed	pass	VERB
taxlaw-6404	750	43	through	through	ADP
taxlaw-6404	750	44	to	to	ADP
taxlaw-6404	750	45	consumers	consumer	NOUN
taxlaw-6404	750	46	.	.	PUNCT
taxlaw-6404	751	1	figure	figure	VERB
taxlaw-6404	751	2	4	4	NUM
taxlaw-6404	751	3	.	.	PUNCT
taxlaw-6404	752	1	this	this	DET
taxlaw-6404	752	2	chart	chart	NOUN
taxlaw-6404	752	3	depicts	depict	VERB
taxlaw-6404	752	4	the	the	DET
taxlaw-6404	752	5	tax	tax	NOUN
taxlaw-6404	752	6	savings	saving	NOUN
taxlaw-6404	752	7	(	(	PUNCT
taxlaw-6404	752	8	adit	adit	NOUN
taxlaw-6404	752	9	)	)	PUNCT
taxlaw-6404	752	10	that	that	PRON
taxlaw-6404	752	11	accrue	accrue	VERB
taxlaw-6404	752	12	under	under	ADP
taxlaw-6404	752	13	the	the	DET
taxlaw-6404	752	14	normalization	normalization	NOUN
taxlaw-6404	752	15	rules	rule	NOUN
taxlaw-6404	752	16	because	because	SCONJ
taxlaw-6404	752	17	of	of	ADP
taxlaw-6404	752	18	timing	timing	NOUN
taxlaw-6404	752	19	differences	difference	NOUN
taxlaw-6404	752	20	from	from	ADP
taxlaw-6404	752	21	the	the	DET
taxlaw-6404	752	22	application	application	NOUN
taxlaw-6404	752	23	of	of	ADP
taxlaw-6404	752	24	100	100	NUM
taxlaw-6404	752	25	%	%	NOUN
taxlaw-6404	752	26	bonus	bonus	NOUN
taxlaw-6404	752	27	depreciation	depreciation	NOUN
taxlaw-6404	752	28	(	(	PUNCT
taxlaw-6404	752	29	expensing	expensing	NOUN
taxlaw-6404	752	30	)	)	PUNCT
taxlaw-6404	752	31	under	under	ADP
taxlaw-6404	752	32	§	§	PROPN
taxlaw-6404	752	33	168(k	168(k	PROPN
taxlaw-6404	752	34	)	)	PUNCT
taxlaw-6404	752	35	.	.	PUNCT
taxlaw-6404	753	1	the	the	DET
taxlaw-6404	753	2	chart	chart	NOUN
taxlaw-6404	753	3	shows	show	VERB
taxlaw-6404	753	4	the	the	DET
taxlaw-6404	753	5	tax	tax	NOUN
taxlaw-6404	753	6	savings	saving	NOUN
taxlaw-6404	753	7	that	that	PRON
taxlaw-6404	753	8	accrue	accrue	VERB
taxlaw-6404	753	9	and	and	CCONJ
taxlaw-6404	753	10	are	be	AUX
taxlaw-6404	753	11	disbursed	disburse	VERB
taxlaw-6404	753	12	for	for	ADP
taxlaw-6404	753	13	a	a	DET
taxlaw-6404	753	14	$	$	SYM
taxlaw-6404	753	15	1,200,000	1,200,000	NUM
taxlaw-6404	753	16	asset	asset	NOUN
taxlaw-6404	753	17	,	,	PUNCT
taxlaw-6404	753	18	with	with	ADP
taxlaw-6404	753	19	a	a	DET
taxlaw-6404	753	20	55	55	NUM
taxlaw-6404	753	21	-	-	PUNCT
taxlaw-6404	753	22	year	year	NOUN
taxlaw-6404	753	23	service	service	NOUN
taxlaw-6404	753	24	life	life	NOUN
taxlaw-6404	753	25	and	and	CCONJ
taxlaw-6404	753	26	a	a	DET
taxlaw-6404	753	27	1	1	NUM
taxlaw-6404	753	28	-	-	PUNCT
taxlaw-6404	753	29	year	year	NOUN
taxlaw-6404	753	30	cost	cost	NOUN
taxlaw-6404	753	31	recovery	recovery	NOUN
taxlaw-6404	753	32	period	period	NOUN
taxlaw-6404	753	33	,	,	PUNCT
taxlaw-6404	753	34	applying	apply	VERB
taxlaw-6404	753	35	a	a	DET
taxlaw-6404	753	36	35	35	NUM
taxlaw-6404	753	37	%	%	NOUN
taxlaw-6404	753	38	corporate	corporate	ADJ
taxlaw-6404	753	39	tax	tax	NOUN
taxlaw-6404	753	40	rate	rate	NOUN
taxlaw-6404	753	41	.	.	PUNCT
taxlaw-6404	754	1	the	the	DET
taxlaw-6404	754	2	vertical	vertical	ADJ
taxlaw-6404	754	3	figures	figure	NOUN
taxlaw-6404	754	4	are	be	AUX
taxlaw-6404	754	5	in	in	ADP
taxlaw-6404	754	6	the	the	DET
taxlaw-6404	754	7	$	$	SYM
taxlaw-6404	754	8	1000s	1000s	NUM
taxlaw-6404	754	9	.	.	PUNCT
taxlaw-6404	755	1	at	at	ADP
taxlaw-6404	755	2	the	the	DET
taxlaw-6404	755	3	end	end	NOUN
taxlaw-6404	755	4	of	of	ADP
taxlaw-6404	755	5	the	the	DET
taxlaw-6404	755	6	55	55	NUM
taxlaw-6404	755	7	-	-	PUNCT
taxlaw-6404	755	8	year	year	NOUN
taxlaw-6404	755	9	service	service	NOUN
taxlaw-6404	755	10	life	life	NOUN
taxlaw-6404	755	11	,	,	PUNCT
taxlaw-6404	755	12	the	the	DET
taxlaw-6404	755	13	asset	asset	NOUN
taxlaw-6404	755	14	has	have	AUX
taxlaw-6404	755	15	been	be	AUX
taxlaw-6404	755	16	fully	fully	ADV
taxlaw-6404	755	17	depreciated	depreciate	VERB
taxlaw-6404	755	18	.	.	PUNCT
taxlaw-6404	756	1	again	again	ADV
taxlaw-6404	756	2	,	,	PUNCT
taxlaw-6404	756	3	the	the	DET
taxlaw-6404	756	4	last	last	ADJ
taxlaw-6404	756	5	$	$	SYM
taxlaw-6404	756	6	35,000	35,000	NUM
taxlaw-6404	756	7	in	in	ADP
taxlaw-6404	756	8	adit	adit	NOUN
taxlaw-6404	756	9	would	would	AUX
taxlaw-6404	756	10	be	be	AUX
taxlaw-6404	756	11	used	use	VERB
taxlaw-6404	756	12	to	to	PART
taxlaw-6404	756	13	offset	offset	VERB
taxlaw-6404	756	14	income	income	NOUN
taxlaw-6404	756	15	tax	tax	NOUN
taxlaw-6404	756	16	liability	liability	NOUN
taxlaw-6404	756	17	on	on	ADP
taxlaw-6404	756	18	the	the	DET
taxlaw-6404	756	19	$	$	SYM
taxlaw-6404	756	20	100,000	100,000	NUM
taxlaw-6404	756	21	salvage	salvage	NOUN
taxlaw-6404	756	22	value	value	NOUN
taxlaw-6404	756	23	estimated	estimate	VERB
taxlaw-6404	756	24	when	when	SCONJ
taxlaw-6404	756	25	the	the	DET
taxlaw-6404	756	26	asset	asset	NOUN
taxlaw-6404	756	27	was	be	AUX
taxlaw-6404	756	28	first	first	ADV
taxlaw-6404	756	29	placed	place	VERB
taxlaw-6404	756	30	in	in	ADP
taxlaw-6404	756	31	service	service	NOUN
taxlaw-6404	756	32	.	.	PUNCT
taxlaw-6404	757	1	the	the	DET
taxlaw-6404	757	2	calculations	calculation	NOUN
taxlaw-6404	757	3	on	on	ADP
taxlaw-6404	757	4	which	which	PRON
taxlaw-6404	757	5	figure	figure	NOUN
taxlaw-6404	757	6	4	4	NUM
taxlaw-6404	757	7	is	be	AUX
taxlaw-6404	757	8	based	base	VERB
taxlaw-6404	757	9	are	be	AUX
taxlaw-6404	757	10	included	include	VERB
taxlaw-6404	757	11	in	in	ADP
taxlaw-6404	757	12	appendix	appendix	PROPN
taxlaw-6404	757	13	b.	b.	PROPN
taxlaw-6404	758	1	the	the	DET
taxlaw-6404	758	2	normalization	normalization	NOUN
taxlaw-6404	758	3	rules	rule	NOUN
taxlaw-6404	758	4	require	require	VERB
taxlaw-6404	758	5	the	the	DET
taxlaw-6404	758	6	utilities	utility	NOUN
taxlaw-6404	758	7	to	to	PART
taxlaw-6404	758	8	refrain	refrain	VERB
taxlaw-6404	758	9	from	from	ADP
taxlaw-6404	758	10	passing	pass	VERB
taxlaw-6404	758	11	the	the	DET
taxlaw-6404	758	12	immediate	immediate	ADJ
taxlaw-6404	758	13	tax	tax	NOUN
taxlaw-6404	758	14	benefits	benefit	NOUN
taxlaw-6404	758	15	of	of	ADP
taxlaw-6404	758	16	accelerated	accelerate	VERB
taxlaw-6404	758	17	tax	tax	NOUN
taxlaw-6404	758	18	depreciation	depreciation	NOUN
taxlaw-6404	758	19	through	through	ADP
taxlaw-6404	758	20	to	to	ADP
taxlaw-6404	758	21	consumers	consumer	NOUN
taxlaw-6404	758	22	.	.	PUNCT
taxlaw-6404	759	1	there	there	PRON
taxlaw-6404	759	2	are	be	VERB
taxlaw-6404	759	3	several	several	ADJ
taxlaw-6404	759	4	justifications	justification	NOUN
taxlaw-6404	759	5	for	for	ADP
taxlaw-6404	759	6	this	this	DET
taxlaw-6404	759	7	decision	decision	NOUN
taxlaw-6404	759	8	.	.	PUNCT
taxlaw-6404	760	1	first	first	ADV
taxlaw-6404	760	2	,	,	PUNCT
taxlaw-6404	760	3	an	an	DET
taxlaw-6404	760	4	immediate	immediate	ADJ
taxlaw-6404	760	5	pass	pass	NOUN
taxlaw-6404	760	6	-	-	PUNCT
taxlaw-6404	760	7	through	through	NOUN
taxlaw-6404	760	8	of	of	ADP
taxlaw-6404	760	9	accelerated	accelerated	ADJ
taxlaw-6404	760	10	tax	tax	NOUN
taxlaw-6404	760	11	depreciation	depreciation	NOUN
taxlaw-6404	760	12	would	would	AUX
taxlaw-6404	760	13	generate	generate	VERB
taxlaw-6404	760	14	less	less	ADJ
taxlaw-6404	760	15	taxable	taxable	ADJ
taxlaw-6404	760	16	income	income	NOUN
taxlaw-6404	760	17	for	for	ADP
taxlaw-6404	760	18	utilities	utility	NOUN
taxlaw-6404	760	19	and	and	CCONJ
taxlaw-6404	760	20	less	less	ADJ
taxlaw-6404	760	21	revenue	revenue	NOUN
taxlaw-6404	760	22	for	for	ADP
taxlaw-6404	760	23	the	the	DET
taxlaw-6404	760	24	government.153	government.153	NOUN
taxlaw-6404	760	25	if	if	SCONJ
taxlaw-6404	760	26	public	public	ADJ
taxlaw-6404	760	27	service	service	NOUN
taxlaw-6404	760	28	commissions	commission	NOUN
taxlaw-6404	760	29	had	have	AUX
taxlaw-6404	760	30	authorized	authorize	VERB
taxlaw-6404	760	31	utilities	utility	NOUN
taxlaw-6404	760	32	to	to	PART
taxlaw-6404	760	33	use	use	VERB
taxlaw-6404	760	34	accelerated	accelerate	VERB
taxlaw-6404	760	35	tax	tax	NOUN
taxlaw-6404	760	36	depreciation	depreciation	NOUN
taxlaw-6404	760	37	to	to	PART
taxlaw-6404	760	38	calculate	calculate	VERB
taxlaw-6404	760	39	tax	tax	NOUN
taxlaw-6404	760	40	expense	expense	NOUN
taxlaw-6404	760	41	in	in	ADP
taxlaw-6404	760	42	the	the	DET
taxlaw-6404	760	43	ratesetting	ratesette	VERB
taxlaw-6404	760	44	process,154	process,154	NOUN
taxlaw-6404	760	45	the	the	DET
taxlaw-6404	760	46	utilities	utility	NOUN
taxlaw-6404	760	47	would	would	AUX
taxlaw-6404	760	48	pass	pass	VERB
taxlaw-6404	760	49	through	through	ADP
taxlaw-6404	760	50	to	to	ADP
taxlaw-6404	760	51	consumers	consumer	NOUN
taxlaw-6404	760	52	the	the	DET
taxlaw-6404	760	53	actual	actual	ADJ
taxlaw-6404	760	54	taxes	taxis	NOUN
taxlaw-6404	760	55	they	they	PRON
taxlaw-6404	760	56	paid	pay	VERB
taxlaw-6404	760	57	.	.	PUNCT
taxlaw-6404	761	1	under	under	ADP
taxlaw-6404	761	2	macrs	macrs	PROPN
taxlaw-6404	761	3	,	,	PUNCT
taxlaw-6404	761	4	over	over	ADP
taxlaw-6404	761	5	the	the	DET
taxlaw-6404	761	6	asset	asset	NOUN
taxlaw-6404	761	7	’s	’s	PART
taxlaw-6404	761	8	service	service	NOUN
taxlaw-6404	761	9	life	life	NOUN
taxlaw-6404	761	10	,	,	PUNCT
taxlaw-6404	761	11	the	the	DET
taxlaw-6404	761	12	tax	tax	NOUN
taxlaw-6404	761	13	expense	expense	NOUN
taxlaw-6404	761	14	charged	charge	VERB
taxlaw-6404	761	15	to	to	ADP
taxlaw-6404	761	16	consumers	consumer	NOUN
taxlaw-6404	761	17	would	would	AUX
taxlaw-6404	761	18	be	be	AUX
taxlaw-6404	761	19	much	much	ADV
taxlaw-6404	761	20	lower	low	ADJ
taxlaw-6404	761	21	in	in	ADP
taxlaw-6404	761	22	the	the	DET
taxlaw-6404	761	23	early	early	ADJ
taxlaw-6404	761	24	years	year	NOUN
taxlaw-6404	761	25	of	of	ADP
taxlaw-6404	761	26	the	the	DET
taxlaw-6404	761	27	asset	asset	NOUN
taxlaw-6404	761	28	’s	’s	PART
taxlaw-6404	761	29	service	service	NOUN
taxlaw-6404	761	30	life	life	NOUN
taxlaw-6404	761	31	,	,	PUNCT
taxlaw-6404	761	32	when	when	SCONJ
taxlaw-6404	761	33	accelerated	accelerate	VERB
taxlaw-6404	761	34	tax	tax	NOUN
taxlaw-6404	761	35	deprecation	deprecation	NOUN
taxlaw-6404	761	36	provided	provide	VERB
taxlaw-6404	761	37	larger	large	ADJ
taxlaw-6404	761	38	tax	tax	NOUN
taxlaw-6404	761	39	deductions	deduction	NOUN
taxlaw-6404	761	40	,	,	PUNCT
taxlaw-6404	761	41	and	and	CCONJ
taxlaw-6404	761	42	much	much	ADV
taxlaw-6404	761	43	higher	high	ADJ
taxlaw-6404	761	44	in	in	ADP
taxlaw-6404	761	45	later	later	ADJ
taxlaw-6404	761	46	years	year	NOUN
taxlaw-6404	761	47	,	,	PUNCT
taxlaw-6404	761	48	when	when	SCONJ
taxlaw-6404	761	49	no	no	DET
taxlaw-6404	761	50	tax	tax	NOUN
taxlaw-6404	761	51	depreciation	depreciation	NOUN
taxlaw-6404	761	52	was	be	AUX
taxlaw-6404	761	53	available	available	ADJ
taxlaw-6404	761	54	to	to	PART
taxlaw-6404	761	55	offset	offset	VERB
taxlaw-6404	761	56	income.155	income.155	ADV
taxlaw-6404	761	57	in	in	ADP
taxlaw-6404	761	58	recent	recent	ADJ
taxlaw-6404	761	59	years	year	NOUN
taxlaw-6404	761	60	,	,	PUNCT
taxlaw-6404	761	61	many	many	ADJ
taxlaw-6404	761	62	public	public	ADJ
taxlaw-6404	761	63	utilities	utility	NOUN
taxlaw-6404	761	64	have	have	AUX
taxlaw-6404	761	65	paid	pay	VERB
taxlaw-6404	761	66	no	no	DET
taxlaw-6404	761	67	federal	federal	ADJ
taxlaw-6404	761	68	income	income	NOUN
taxlaw-6404	761	69	taxes	taxis	NOUN
taxlaw-6404	761	70	,	,	PUNCT
taxlaw-6404	761	71	because	because	SCONJ
taxlaw-6404	761	72	accelerated	accelerate	VERB
taxlaw-6404	761	73	depreciation	depreciation	NOUN
taxlaw-6404	761	74	and	and	CCONJ
taxlaw-6404	761	75	,	,	PUNCT
taxlaw-6404	761	76	particularly	particularly	ADV
taxlaw-6404	761	77	bonus	bonus	NOUN
taxlaw-6404	761	78	depreciation	depreciation	NOUN
taxlaw-6404	761	79	,	,	PUNCT
taxlaw-6404	761	80	have	have	AUX
taxlaw-6404	761	81	offset	offset	VERB
taxlaw-6404	761	82	the	the	DET
taxlaw-6404	761	83	utility	utility	NOUN
taxlaw-6404	761	84	’s	’s	PART
taxlaw-6404	761	85	income	income	NOUN
taxlaw-6404	761	86	in	in	ADP
taxlaw-6404	761	87	153	153	NUM
taxlaw-6404	761	88	see	see	NOUN
taxlaw-6404	761	89	eei	eei	PROPN
taxlaw-6404	761	90	,	,	PUNCT
taxlaw-6404	761	91	supra	supra	PROPN
taxlaw-6404	761	92	note	note	PROPN
taxlaw-6404	761	93	80	80	NUM
taxlaw-6404	761	94	,	,	PUNCT
taxlaw-6404	761	95	at	at	ADP
taxlaw-6404	761	96	134	134	NUM
taxlaw-6404	761	97	.	.	PUNCT
taxlaw-6404	762	1	154	154	NUM
taxlaw-6404	763	1	i	i	PROPN
taxlaw-6404	763	2	d.	d.	PROPN
taxlaw-6404	763	3	155	155	NUM
taxlaw-6404	763	4	see	see	VERB
taxlaw-6404	763	5	gao	gao	PROPN
taxlaw-6404	763	6	,	,	PUNCT
taxlaw-6404	763	7	supra	supra	PROPN
taxlaw-6404	763	8	note	note	NOUN
taxlaw-6404	763	9	141	141	NUM
taxlaw-6404	763	10	,	,	PUNCT
taxlaw-6404	763	11	at	at	ADP
taxlaw-6404	763	12	4	4	NUM
taxlaw-6404	763	13	.	.	NOUN
taxlaw-6404	763	14	0	0	NUM
taxlaw-6404	763	15	50	50	NUM
taxlaw-6404	763	16	100	100	NUM
taxlaw-6404	763	17	150	150	NUM
taxlaw-6404	763	18	200	200	NUM
taxlaw-6404	763	19	250	250	NUM
taxlaw-6404	763	20	300	300	NUM
taxlaw-6404	763	21	350	350	NUM
taxlaw-6404	763	22	400	400	NUM
taxlaw-6404	763	23	450	450	NUM
taxlaw-6404	763	24	1	1	NUM
taxlaw-6404	763	25	3	3	NUM
taxlaw-6404	763	26	5	5	NUM
taxlaw-6404	763	27	7	7	NUM
taxlaw-6404	763	28	9	9	NUM
taxlaw-6404	763	29	11	11	NUM
taxlaw-6404	763	30	13	13	NUM
taxlaw-6404	763	31	15	15	NUM
taxlaw-6404	763	32	17	17	NUM
taxlaw-6404	763	33	19	19	NUM
taxlaw-6404	763	34	21	21	NUM
taxlaw-6404	763	35	23	23	NUM
taxlaw-6404	763	36	25	25	NUM
taxlaw-6404	763	37	27	27	NUM
taxlaw-6404	763	38	29	29	NUM
taxlaw-6404	763	39	31	31	NUM
taxlaw-6404	763	40	33	33	NUM
taxlaw-6404	763	41	35	35	NUM
taxlaw-6404	763	42	37	37	NUM
taxlaw-6404	763	43	39	39	NUM
taxlaw-6404	763	44	41	41	NUM
taxlaw-6404	763	45	43	43	NUM
taxlaw-6404	763	46	45	45	NUM
taxlaw-6404	763	47	47	47	NUM
taxlaw-6404	763	48	49	49	NUM
taxlaw-6404	763	49	51	51	NUM
taxlaw-6404	763	50	53	53	NUM
taxlaw-6404	763	51	55	55	NUM
taxlaw-6404	763	52	$	$	NUM
taxlaw-6404	763	53	tax	tax	NOUN
taxlaw-6404	763	54	savings	saving	NOUN
taxlaw-6404	763	55	(	(	PUNCT
taxlaw-6404	763	56	adit	adit	NOUN
taxlaw-6404	763	57	)	)	PUNCT
taxlaw-6404	763	58	$	$	SYM
taxlaw-6404	763	59	value	value	NOUN
taxlaw-6404	763	60	actual	actual	ADJ
taxlaw-6404	763	61	tax	tax	NOUN
taxlaw-6404	763	62	depreciation	depreciation	NOUN
taxlaw-6404	763	63	$	$	SYM
taxlaw-6404	763	64	value	value	NOUN
taxlaw-6404	763	65	tax	tax	NOUN
taxlaw-6404	763	66	expense	expense	NOUN
taxlaw-6404	763	67	depreciation	depreciation	NOUN
taxlaw-6404	763	68	allowance	allowance	NOUN
taxlaw-6404	763	69	2019	2019	NUM
taxlaw-6404	763	70	]	]	PUNCT
taxlaw-6404	763	71	stranded	strand	VERB
taxlaw-6404	763	72	assets	asset	NOUN
taxlaw-6404	763	73	and	and	CCONJ
taxlaw-6404	763	74	efficient	efficient	ADJ
taxlaw-6404	763	75	pricing	pricing	NOUN
taxlaw-6404	763	76	for	for	ADP
taxlaw-6404	763	77	regulated	regulated	ADJ
taxlaw-6404	763	78	utilities	utility	NOUN
taxlaw-6404	763	79	:	:	PUNCT
taxlaw-6404	763	80	a	a	DET
taxlaw-6404	763	81	federal	federal	ADJ
taxlaw-6404	763	82	tax	tax	NOUN
taxlaw-6404	763	83	solution	solution	NOUN
taxlaw-6404	763	84	27	27	NUM
taxlaw-6404	763	85	its	its	PRON
taxlaw-6404	763	86	entirety.156	entirety.156	PROPN
taxlaw-6404	763	87	calculation	calculation	NOUN
taxlaw-6404	763	88	of	of	ADP
taxlaw-6404	763	89	tax	tax	NOUN
taxlaw-6404	763	90	expense	expense	NOUN
taxlaw-6404	763	91	using	use	VERB
taxlaw-6404	763	92	the	the	DET
taxlaw-6404	763	93	actual	actual	ADJ
taxlaw-6404	763	94	taxes	taxis	NOUN
taxlaw-6404	763	95	paid	pay	VERB
taxlaw-6404	763	96	by	by	ADP
taxlaw-6404	763	97	the	the	DET
taxlaw-6404	763	98	utility	utility	NOUN
taxlaw-6404	763	99	would	would	AUX
taxlaw-6404	763	100	result	result	VERB
taxlaw-6404	763	101	in	in	ADP
taxlaw-6404	763	102	the	the	DET
taxlaw-6404	763	103	consumers	consumer	NOUN
taxlaw-6404	763	104	paying	pay	VERB
taxlaw-6404	763	105	zero	zero	NUM
taxlaw-6404	763	106	tax	tax	NOUN
taxlaw-6404	763	107	expense	expense	NOUN
taxlaw-6404	763	108	during	during	ADP
taxlaw-6404	763	109	those	those	DET
taxlaw-6404	763	110	years	year	NOUN
taxlaw-6404	763	111	,	,	PUNCT
taxlaw-6404	763	112	and	and	CCONJ
taxlaw-6404	763	113	enjoying	enjoy	VERB
taxlaw-6404	763	114	lower	low	ADJ
taxlaw-6404	763	115	utility	utility	NOUN
taxlaw-6404	763	116	rates	rate	NOUN
taxlaw-6404	763	117	.	.	PUNCT
taxlaw-6404	764	1	if	if	SCONJ
taxlaw-6404	764	2	the	the	DET
taxlaw-6404	764	3	benefits	benefit	NOUN
taxlaw-6404	764	4	of	of	ADP
taxlaw-6404	764	5	accelerated	accelerate	VERB
taxlaw-6404	764	6	tax	tax	NOUN
taxlaw-6404	764	7	depreciation	depreciation	NOUN
taxlaw-6404	764	8	were	be	AUX
taxlaw-6404	764	9	passed	pass	VERB
taxlaw-6404	764	10	through	through	ADP
taxlaw-6404	764	11	to	to	ADP
taxlaw-6404	764	12	customers	customer	NOUN
taxlaw-6404	764	13	during	during	ADP
taxlaw-6404	764	14	the	the	DET
taxlaw-6404	764	15	early	early	ADJ
taxlaw-6404	764	16	years	year	NOUN
taxlaw-6404	764	17	,	,	PUNCT
taxlaw-6404	764	18	the	the	DET
taxlaw-6404	764	19	tax	tax	NOUN
taxlaw-6404	764	20	expense	expense	NOUN
taxlaw-6404	764	21	passed	pass	VERB
taxlaw-6404	764	22	through	through	ADP
taxlaw-6404	764	23	to	to	ADP
taxlaw-6404	764	24	consumers	consumer	NOUN
taxlaw-6404	764	25	in	in	ADP
taxlaw-6404	764	26	later	later	ADJ
taxlaw-6404	764	27	years	year	NOUN
taxlaw-6404	764	28	(	(	PUNCT
taxlaw-6404	764	29	when	when	SCONJ
taxlaw-6404	764	30	tax	tax	NOUN
taxlaw-6404	764	31	depreciation	depreciation	NOUN
taxlaw-6404	764	32	was	be	AUX
taxlaw-6404	764	33	complete	complete	ADJ
taxlaw-6404	764	34	)	)	PUNCT
taxlaw-6404	764	35	would	would	AUX
taxlaw-6404	764	36	be	be	AUX
taxlaw-6404	764	37	higher	high	ADJ
taxlaw-6404	764	38	and	and	CCONJ
taxlaw-6404	764	39	the	the	DET
taxlaw-6404	764	40	utility	utility	NOUN
taxlaw-6404	764	41	would	would	AUX
taxlaw-6404	764	42	charge	charge	VERB
taxlaw-6404	764	43	higher	high	ADJ
taxlaw-6404	764	44	rates	rate	NOUN
taxlaw-6404	764	45	for	for	ADP
taxlaw-6404	764	46	the	the	DET
taxlaw-6404	764	47	same	same	ADJ
taxlaw-6404	764	48	level	level	NOUN
taxlaw-6404	764	49	of	of	ADP
taxlaw-6404	764	50	service.157	service.157	PROPN
taxlaw-6404	764	51	lower	low	ADJ
taxlaw-6404	764	52	income	income	NOUN
taxlaw-6404	764	53	households	household	NOUN
taxlaw-6404	764	54	might	might	AUX
taxlaw-6404	764	55	not	not	PART
taxlaw-6404	764	56	be	be	AUX
taxlaw-6404	764	57	able	able	ADJ
taxlaw-6404	764	58	to	to	PART
taxlaw-6404	764	59	afford	afford	VERB
taxlaw-6404	764	60	to	to	PART
taxlaw-6404	764	61	cover	cover	VERB
taxlaw-6404	764	62	these	these	DET
taxlaw-6404	764	63	increased	increase	VERB
taxlaw-6404	764	64	costs	cost	NOUN
taxlaw-6404	764	65	and	and	CCONJ
taxlaw-6404	764	66	the	the	DET
taxlaw-6404	764	67	distributional	distributional	ADJ
taxlaw-6404	764	68	impacts	impact	NOUN
taxlaw-6404	764	69	might	might	AUX
taxlaw-6404	764	70	include	include	VERB
taxlaw-6404	764	71	loss	loss	NOUN
taxlaw-6404	764	72	of	of	ADP
taxlaw-6404	764	73	service	service	NOUN
taxlaw-6404	764	74	.	.	PUNCT
taxlaw-6404	765	1	by	by	ADP
taxlaw-6404	765	2	employing	employ	VERB
taxlaw-6404	765	3	the	the	DET
taxlaw-6404	765	4	normalization	normalization	NOUN
taxlaw-6404	765	5	rules	rule	NOUN
taxlaw-6404	765	6	,	,	PUNCT
taxlaw-6404	765	7	congress	congress	PROPN
taxlaw-6404	765	8	was	be	AUX
taxlaw-6404	765	9	able	able	ADJ
taxlaw-6404	765	10	to	to	PART
taxlaw-6404	765	11	maintain	maintain	VERB
taxlaw-6404	765	12	the	the	DET
taxlaw-6404	765	13	rate	rate	NOUN
taxlaw-6404	765	14	base	base	NOUN
taxlaw-6404	765	15	and	and	CCONJ
taxlaw-6404	765	16	operating	operating	NOUN
taxlaw-6404	765	17	expense	expense	NOUN
taxlaw-6404	765	18	at	at	ADP
taxlaw-6404	765	19	even	even	ADV
taxlaw-6404	765	20	levels	level	NOUN
taxlaw-6404	765	21	over	over	ADP
taxlaw-6404	765	22	the	the	DET
taxlaw-6404	765	23	life	life	NOUN
taxlaw-6404	765	24	of	of	ADP
taxlaw-6404	765	25	the	the	DET
taxlaw-6404	765	26	asset.158	asset.158	NOUN
taxlaw-6404	765	27	the	the	DET
taxlaw-6404	765	28	normalization	normalization	NOUN
taxlaw-6404	765	29	rules	rule	NOUN
taxlaw-6404	765	30	stabilize	stabilize	VERB
taxlaw-6404	765	31	the	the	DET
taxlaw-6404	765	32	rates	rate	NOUN
taxlaw-6404	765	33	consumers	consumer	NOUN
taxlaw-6404	765	34	pay	pay	VERB
taxlaw-6404	765	35	for	for	ADP
taxlaw-6404	765	36	energy	energy	NOUN
taxlaw-6404	765	37	and	and	CCONJ
taxlaw-6404	765	38	the	the	DET
taxlaw-6404	765	39	revenues	revenue	NOUN
taxlaw-6404	765	40	the	the	DET
taxlaw-6404	765	41	utilities	utility	NOUN
taxlaw-6404	765	42	earn	earn	VERB
taxlaw-6404	765	43	as	as	SCONJ
taxlaw-6404	765	44	they	they	PRON
taxlaw-6404	765	45	provide	provide	VERB
taxlaw-6404	765	46	electric	electric	ADJ
taxlaw-6404	765	47	service	service	NOUN
taxlaw-6404	765	48	.	.	PUNCT
taxlaw-6404	766	1	under	under	ADP
taxlaw-6404	766	2	the	the	DET
taxlaw-6404	766	3	normalization	normalization	NOUN
taxlaw-6404	766	4	rules	rule	NOUN
taxlaw-6404	766	5	,	,	PUNCT
taxlaw-6404	766	6	the	the	DET
taxlaw-6404	766	7	utility	utility	NOUN
taxlaw-6404	766	8	over	over	NOUN
taxlaw-6404	766	9	-	-	PUNCT
taxlaw-6404	766	10	collects	collect	VERB
taxlaw-6404	766	11	revenue	revenue	NOUN
taxlaw-6404	766	12	from	from	ADP
taxlaw-6404	766	13	consumers	consumer	NOUN
taxlaw-6404	766	14	to	to	PART
taxlaw-6404	766	15	cover	cover	VERB
taxlaw-6404	766	16	tax	tax	NOUN
taxlaw-6404	766	17	expense.159	expense.159	NUM
taxlaw-6404	766	18	the	the	DET
taxlaw-6404	766	19	tax	tax	NOUN
taxlaw-6404	766	20	savings	saving	NOUN
taxlaw-6404	766	21	that	that	PRON
taxlaw-6404	766	22	accrue	accrue	VERB
taxlaw-6404	766	23	from	from	ADP
taxlaw-6404	766	24	this	this	DET
taxlaw-6404	766	25	process	process	NOUN
taxlaw-6404	766	26	are	be	AUX
taxlaw-6404	766	27	treated	treat	VERB
taxlaw-6404	766	28	as	as	ADP
taxlaw-6404	766	29	zero	zero	NUM
taxlaw-6404	766	30	-	-	PUNCT
taxlaw-6404	766	31	cost	cost	NOUN
taxlaw-6404	766	32	capital	capital	NOUN
taxlaw-6404	766	33	because	because	SCONJ
taxlaw-6404	766	34	the	the	DET
taxlaw-6404	766	35	customers	customer	NOUN
taxlaw-6404	766	36	have	have	AUX
taxlaw-6404	766	37	contributed	contribute	VERB
taxlaw-6404	766	38	these	these	DET
taxlaw-6404	766	39	sums	sum	NOUN
taxlaw-6404	766	40	through	through	ADP
taxlaw-6404	766	41	their	their	PRON
taxlaw-6404	766	42	overpayment	overpayment	NOUN
taxlaw-6404	766	43	of	of	ADP
taxlaw-6404	766	44	tax	tax	NOUN
taxlaw-6404	766	45	expense	expense	NOUN
taxlaw-6404	766	46	.	.	PUNCT
taxlaw-6404	767	1	the	the	DET
taxlaw-6404	767	2	sums	sum	NOUN
taxlaw-6404	767	3	in	in	ADP
taxlaw-6404	767	4	the	the	DET
taxlaw-6404	767	5	adit	adit	NOUN
taxlaw-6404	767	6	account	account	NOUN
taxlaw-6404	767	7	substitute	substitute	NOUN
taxlaw-6404	767	8	for	for	ADP
taxlaw-6404	767	9	capital	capital	NOUN
taxlaw-6404	767	10	from	from	ADP
taxlaw-6404	767	11	investors	investor	NOUN
taxlaw-6404	767	12	and	and	CCONJ
taxlaw-6404	767	13	lenders	lender	NOUN
taxlaw-6404	767	14	,	,	PUNCT
taxlaw-6404	767	15	reducing	reduce	VERB
taxlaw-6404	767	16	the	the	DET
taxlaw-6404	767	17	need	need	NOUN
taxlaw-6404	767	18	to	to	PART
taxlaw-6404	767	19	pay	pay	VERB
taxlaw-6404	767	20	dividends	dividend	NOUN
taxlaw-6404	767	21	or	or	CCONJ
taxlaw-6404	767	22	interest.160	interest.160	ADJ
taxlaw-6404	767	23	to	to	ADP
taxlaw-6404	767	24	the	the	DET
taxlaw-6404	767	25	extent	extent	NOUN
taxlaw-6404	767	26	the	the	DET
taxlaw-6404	767	27	funds	fund	NOUN
taxlaw-6404	767	28	in	in	ADP
taxlaw-6404	767	29	the	the	DET
taxlaw-6404	767	30	adit	adit	NOUN
taxlaw-6404	767	31	account	account	NOUN
taxlaw-6404	767	32	have	have	AUX
taxlaw-6404	767	33	been	be	AUX
taxlaw-6404	767	34	provided	provide	VERB
taxlaw-6404	767	35	by	by	ADP
taxlaw-6404	767	36	the	the	DET
taxlaw-6404	767	37	customers	customer	NOUN
taxlaw-6404	767	38	,	,	PUNCT
taxlaw-6404	767	39	the	the	DET
taxlaw-6404	767	40	investors	investor	NOUN
taxlaw-6404	767	41	should	should	AUX
taxlaw-6404	767	42	not	not	PART
taxlaw-6404	767	43	earn	earn	VERB
taxlaw-6404	767	44	a	a	DET
taxlaw-6404	767	45	return	return	NOUN
taxlaw-6404	767	46	on	on	ADP
taxlaw-6404	767	47	these	these	DET
taxlaw-6404	767	48	funds	fund	NOUN
taxlaw-6404	767	49	.	.	PUNCT
taxlaw-6404	768	1	161	161	NUM
taxlaw-6404	768	2	utilities	utility	NOUN
taxlaw-6404	768	3	may	may	AUX
taxlaw-6404	768	4	use	use	VERB
taxlaw-6404	768	5	either	either	PRON
taxlaw-6404	768	6	of	of	ADP
taxlaw-6404	768	7	two	two	NUM
taxlaw-6404	768	8	different	different	ADJ
taxlaw-6404	768	9	approaches	approach	NOUN
taxlaw-6404	768	10	to	to	PART
taxlaw-6404	768	11	ensure	ensure	VERB
taxlaw-6404	768	12	that	that	SCONJ
taxlaw-6404	768	13	the	the	DET
taxlaw-6404	768	14	returns	return	NOUN
taxlaw-6404	768	15	to	to	ADP
taxlaw-6404	768	16	the	the	DET
taxlaw-6404	768	17	tax	tax	NOUN
taxlaw-6404	768	18	savings	saving	NOUN
taxlaw-6404	768	19	in	in	ADP
taxlaw-6404	768	20	the	the	DET
taxlaw-6404	768	21	adit	adit	NOUN
taxlaw-6404	768	22	account	account	NOUN
taxlaw-6404	768	23	accrue	accrue	NOUN
taxlaw-6404	768	24	to	to	ADP
taxlaw-6404	768	25	consumers	consumer	NOUN
taxlaw-6404	768	26	rather	rather	ADV
taxlaw-6404	768	27	than	than	ADP
taxlaw-6404	768	28	to	to	ADP
taxlaw-6404	768	29	investors.162	investors.162	NOUN
taxlaw-6404	768	30	the	the	DET
taxlaw-6404	768	31	first	first	ADJ
taxlaw-6404	768	32	provides	provide	VERB
taxlaw-6404	768	33	that	that	SCONJ
taxlaw-6404	768	34	,	,	PUNCT
taxlaw-6404	768	35	in	in	ADP
taxlaw-6404	768	36	calculating	calculate	VERB
taxlaw-6404	768	37	the	the	DET
taxlaw-6404	768	38	rate	rate	NOUN
taxlaw-6404	768	39	base	base	NOUN
taxlaw-6404	768	40	,	,	PUNCT
taxlaw-6404	768	41	both	both	CCONJ
taxlaw-6404	768	42	the	the	DET
taxlaw-6404	768	43	adit	adit	NOUN
taxlaw-6404	768	44	and	and	CCONJ
taxlaw-6404	768	45	all	all	DET
taxlaw-6404	768	46	accrued	accrue	VERB
taxlaw-6404	768	47	depreciation	depreciation	NOUN
taxlaw-6404	768	48	(	(	PUNCT
taxlaw-6404	768	49	d	d	NOUN
taxlaw-6404	768	50	)	)	PUNCT
taxlaw-6404	768	51	are	be	AUX
taxlaw-6404	768	52	deducted	deduct	VERB
taxlaw-6404	768	53	from	from	ADP
taxlaw-6404	768	54	the	the	DET
taxlaw-6404	768	55	gross	gross	ADJ
taxlaw-6404	768	56	value	value	NOUN
taxlaw-6404	768	57	of	of	ADP
taxlaw-6404	768	58	the	the	DET
taxlaw-6404	768	59	utility	utility	NOUN
taxlaw-6404	768	60	’s	’s	PART
taxlaw-6404	768	61	fixed	fix	VERB
taxlaw-6404	768	62	assets.163	assets.163	NUM
taxlaw-6404	768	63	the	the	DET
taxlaw-6404	768	64	rate	rate	NOUN
taxlaw-6404	768	65	formula	formula	NOUN
taxlaw-6404	768	66	used	use	VERB
taxlaw-6404	768	67	to	to	PART
taxlaw-6404	768	68	calculate	calculate	VERB
taxlaw-6404	768	69	a	a	DET
taxlaw-6404	768	70	utility	utility	NOUN
taxlaw-6404	768	71	’s	’s	PART
taxlaw-6404	768	72	revenue	revenue	NOUN
taxlaw-6404	768	73	requirement	requirement	NOUN
taxlaw-6404	768	74	is	be	AUX
taxlaw-6404	768	75	modified	modify	VERB
taxlaw-6404	768	76	as	as	SCONJ
taxlaw-6404	768	77	follows	follow	VERB
taxlaw-6404	768	78	to	to	PART
taxlaw-6404	768	79	take	take	VERB
taxlaw-6404	768	80	into	into	ADP
taxlaw-6404	768	81	account	account	NOUN
taxlaw-6404	768	82	the	the	DET
taxlaw-6404	768	83	deduction	deduction	NOUN
taxlaw-6404	768	84	of	of	ADP
taxlaw-6404	768	85	adit	adit	NOUN
taxlaw-6404	768	86	:	:	PUNCT
taxlaw-6404	768	87	r	r	NOUN
taxlaw-6404	768	88	=	=	PUNCT
taxlaw-6404	768	89	o	o	X
taxlaw-6404	769	1	+	+	CCONJ
taxlaw-6404	769	2	r	r	NOUN
taxlaw-6404	769	3	(	(	PUNCT
taxlaw-6404	769	4	v	v	NOUN
taxlaw-6404	769	5	–	–	PUNCT
taxlaw-6404	769	6	d	d	NOUN
taxlaw-6404	769	7	–	–	PUNCT
taxlaw-6404	769	8	adit).164	adit).164	NOUN
taxlaw-6404	769	9	subtracting	subtract	VERB
taxlaw-6404	769	10	adit	adit	NOUN
taxlaw-6404	769	11	from	from	ADP
taxlaw-6404	769	12	the	the	DET
taxlaw-6404	769	13	rate	rate	NOUN
taxlaw-6404	769	14	base	base	NOUN
taxlaw-6404	769	15	ensures	ensure	VERB
taxlaw-6404	769	16	that	that	SCONJ
taxlaw-6404	769	17	the	the	DET
taxlaw-6404	769	18	investors	investor	NOUN
taxlaw-6404	769	19	are	be	AUX
taxlaw-6404	769	20	not	not	PART
taxlaw-6404	769	21	permitted	permit	VERB
taxlaw-6404	769	22	to	to	PART
taxlaw-6404	769	23	earn	earn	VERB
taxlaw-6404	769	24	a	a	DET
taxlaw-6404	769	25	return	return	NOUN
taxlaw-6404	769	26	on	on	ADP
taxlaw-6404	769	27	customer	customer	NOUN
taxlaw-6404	769	28	-	-	PUNCT
taxlaw-6404	769	29	funded	fund	VERB
taxlaw-6404	769	30	capital.165	capital.165	NOUN
taxlaw-6404	769	31	conceptually	conceptually	ADV
taxlaw-6404	769	32	,	,	PUNCT
taxlaw-6404	769	33	this	this	DET
taxlaw-6404	769	34	arrangement	arrangement	NOUN
taxlaw-6404	769	35	allows	allow	VERB
taxlaw-6404	769	36	consumers	consumer	NOUN
taxlaw-6404	769	37	to	to	PART
taxlaw-6404	769	38	enjoy	enjoy	VERB
taxlaw-6404	769	39	156	156	NUM
taxlaw-6404	769	40	see	see	NOUN
taxlaw-6404	769	41	sarah	sarah	PROPN
taxlaw-6404	769	42	anderson	anderson	PROPN
taxlaw-6404	769	43	,	,	PUNCT
taxlaw-6404	769	44	et	et	PROPN
taxlaw-6404	769	45	al	al	PROPN
taxlaw-6404	769	46	.	.	PROPN
taxlaw-6404	769	47	,	,	PUNCT
taxlaw-6404	769	48	utilities	utility	NOUN
taxlaw-6404	769	49	pay	pay	VERB
taxlaw-6404	769	50	up	up	ADP
taxlaw-6404	769	51	,	,	PUNCT
taxlaw-6404	769	52	how	how	SCONJ
taxlaw-6404	769	53	ending	end	VERB
taxlaw-6404	769	54	tax	tax	NOUN
taxlaw-6404	769	55	dodging	dodging	NOUN
taxlaw-6404	769	56	by	by	ADP
taxlaw-6404	769	57	america	america	PROPN
taxlaw-6404	769	58	’s	’s	PART
taxlaw-6404	769	59	utilities	utility	NOUN
taxlaw-6404	769	60	can	can	AUX
taxlaw-6404	769	61	help	help	VERB
taxlaw-6404	769	62	fund	fund	VERB
taxlaw-6404	769	63	a	a	DET
taxlaw-6404	769	64	job	job	NOUN
taxlaw-6404	769	65	creating	create	VERB
taxlaw-6404	769	66	,	,	PUNCT
taxlaw-6404	769	67	clean	clean	ADJ
taxlaw-6404	769	68	energy	energy	NOUN
taxlaw-6404	769	69	transition	transition	NOUN
taxlaw-6404	769	70	,	,	PUNCT
taxlaw-6404	769	71	institute	institute	NOUN
taxlaw-6404	769	72	for	for	ADP
taxlaw-6404	769	73	policy	policy	NOUN
taxlaw-6404	769	74	studies	study	NOUN
taxlaw-6404	769	75	(	(	PUNCT
taxlaw-6404	769	76	july	july	PROPN
taxlaw-6404	769	77	2016	2016	NUM
taxlaw-6404	769	78	)	)	PUNCT
taxlaw-6404	769	79	,	,	PUNCT
taxlaw-6404	769	80	https://ipsdc.org/utilities-pay-up/	https://ipsdc.org/utilities-pay-up/	PROPN
taxlaw-6404	770	1	[	[	X
taxlaw-6404	770	2	https://perma.cc/cbl3-2lfg	https://perma.cc/cbl3-2lfg	X
taxlaw-6404	770	3	]	]	X
taxlaw-6404	770	4	.	.	PUNCT
taxlaw-6404	771	1	157	157	NUM
taxlaw-6404	771	2	see	see	VERB
taxlaw-6404	771	3	gao	gao	PROPN
taxlaw-6404	771	4	,	,	PUNCT
taxlaw-6404	771	5	supra	supra	PROPN
taxlaw-6404	771	6	note	note	NOUN
taxlaw-6404	771	7	141	141	NUM
taxlaw-6404	771	8	,	,	PUNCT
taxlaw-6404	771	9	at	at	ADP
taxlaw-6404	771	10	6	6	NUM
taxlaw-6404	771	11	.	.	NOUN
taxlaw-6404	771	12	158	158	NUM
taxlaw-6404	772	1	i	i	PRON
taxlaw-6404	772	2	d.	d.	PROPN
taxlaw-6404	772	3	159	159	NUM
taxlaw-6404	773	1	i	i	PRON
taxlaw-6404	773	2	d.	d.	PROPN
taxlaw-6404	773	3	at	at	ADP
taxlaw-6404	773	4	4	4	NUM
taxlaw-6404	773	5	.	.	NOUN
taxlaw-6404	773	6	160	160	NUM
taxlaw-6404	774	1	i	i	NOUN
taxlaw-6404	774	2	d.	d.	NOUN
taxlaw-6404	774	3	at	at	ADP
taxlaw-6404	774	4	8	8	NUM
taxlaw-6404	774	5	;	;	PUNCT
taxlaw-6404	774	6	see	see	VERB
taxlaw-6404	774	7	kiefer	kiefer	NOUN
taxlaw-6404	774	8	,	,	PUNCT
taxlaw-6404	774	9	supra	supra	PROPN
taxlaw-6404	774	10	note	note	PROPN
taxlaw-6404	774	11	36	36	NUM
taxlaw-6404	774	12	,	,	PUNCT
taxlaw-6404	774	13	at	at	ADP
taxlaw-6404	774	14	23	23	NUM
taxlaw-6404	774	15	.	.	PUNCT
taxlaw-6404	774	16	161	161	NUM
taxlaw-6404	774	17	see	see	VERB
taxlaw-6404	774	18	gao	gao	PROPN
taxlaw-6404	774	19	,	,	PUNCT
taxlaw-6404	774	20	supra	supra	PROPN
taxlaw-6404	774	21	note	note	NOUN
taxlaw-6404	774	22	141	141	NUM
taxlaw-6404	774	23	,	,	PUNCT
taxlaw-6404	774	24	at	at	ADP
taxlaw-6404	774	25	4	4	NUM
taxlaw-6404	774	26	.	.	PUNCT
taxlaw-6404	775	1	another	another	DET
taxlaw-6404	775	2	conceptualization	conceptualization	NOUN
taxlaw-6404	775	3	of	of	ADP
taxlaw-6404	775	4	the	the	DET
taxlaw-6404	775	5	financial	financial	ADJ
taxlaw-6404	775	6	effects	effect	NOUN
taxlaw-6404	775	7	of	of	ADP
taxlaw-6404	775	8	normalization	normalization	NOUN
taxlaw-6404	775	9	treats	treat	VERB
taxlaw-6404	775	10	the	the	DET
taxlaw-6404	775	11	tax	tax	NOUN
taxlaw-6404	775	12	savings	saving	NOUN
taxlaw-6404	775	13	as	as	ADP
taxlaw-6404	775	14	an	an	DET
taxlaw-6404	775	15	interest	interest	NOUN
taxlaw-6404	775	16	-	-	PUNCT
taxlaw-6404	775	17	free	free	ADJ
taxlaw-6404	775	18	loan	loan	NOUN
taxlaw-6404	775	19	from	from	ADP
taxlaw-6404	775	20	the	the	DET
taxlaw-6404	775	21	u.s	u.s	PROPN
taxlaw-6404	775	22	.	.	PROPN
taxlaw-6404	775	23	treasury	treasury	PROPN
taxlaw-6404	775	24	to	to	ADP
taxlaw-6404	775	25	the	the	DET
taxlaw-6404	775	26	utility	utility	NOUN
taxlaw-6404	775	27	company	company	NOUN
taxlaw-6404	775	28	.	.	PUNCT
taxlaw-6404	776	1	see	see	VERB
taxlaw-6404	776	2	kiefer	kiefer	NOUN
taxlaw-6404	776	3	,	,	PUNCT
taxlaw-6404	776	4	supra	supra	PROPN
taxlaw-6404	776	5	note	note	PROPN
taxlaw-6404	776	6	36	36	NUM
taxlaw-6404	776	7	,	,	PUNCT
taxlaw-6404	776	8	at	at	ADP
taxlaw-6404	776	9	23	23	NUM
taxlaw-6404	776	10	.	.	PUNCT
taxlaw-6404	777	1	the	the	DET
taxlaw-6404	777	2	utility	utility	NOUN
taxlaw-6404	777	3	keeps	keep	VERB
taxlaw-6404	777	4	the	the	DET
taxlaw-6404	777	5	principal	principal	NOUN
taxlaw-6404	777	6	of	of	ADP
taxlaw-6404	777	7	the	the	DET
taxlaw-6404	777	8	loan	loan	NOUN
taxlaw-6404	777	9	and	and	CCONJ
taxlaw-6404	777	10	,	,	PUNCT
taxlaw-6404	777	11	until	until	ADP
taxlaw-6404	777	12	repayment	repayment	NOUN
taxlaw-6404	777	13	,	,	PUNCT
taxlaw-6404	777	14	earns	earn	VERB
taxlaw-6404	777	15	interest	interest	NOUN
taxlaw-6404	777	16	itself	itself	PRON
taxlaw-6404	777	17	,	,	PUNCT
taxlaw-6404	777	18	which	which	PRON
taxlaw-6404	777	19	it	it	PRON
taxlaw-6404	777	20	passes	pass	VERB
taxlaw-6404	777	21	forward	forward	ADV
taxlaw-6404	777	22	to	to	ADP
taxlaw-6404	777	23	consumers	consumer	NOUN
taxlaw-6404	777	24	.	.	PUNCT
taxlaw-6404	778	1	i	i	PRON
taxlaw-6404	778	2	d.	d.	PROPN
taxlaw-6404	778	3	the	the	DET
taxlaw-6404	778	4	interest	interest	NOUN
taxlaw-6404	778	5	rate	rate	NOUN
taxlaw-6404	778	6	is	be	AUX
taxlaw-6404	778	7	equal	equal	ADJ
taxlaw-6404	778	8	to	to	ADP
taxlaw-6404	778	9	the	the	DET
taxlaw-6404	778	10	utility	utility	NOUN
taxlaw-6404	778	11	’s	’s	PART
taxlaw-6404	778	12	allowed	allow	VERB
taxlaw-6404	778	13	rate	rate	NOUN
taxlaw-6404	778	14	of	of	ADP
taxlaw-6404	778	15	return	return	NOUN
taxlaw-6404	778	16	and	and	CCONJ
taxlaw-6404	778	17	the	the	DET
taxlaw-6404	778	18	consumers	consumer	NOUN
taxlaw-6404	778	19	enjoy	enjoy	VERB
taxlaw-6404	778	20	that	that	DET
taxlaw-6404	778	21	interest	interest	NOUN
taxlaw-6404	778	22	as	as	ADP
taxlaw-6404	778	23	lower	low	ADJ
taxlaw-6404	778	24	utility	utility	NOUN
taxlaw-6404	778	25	rates	rate	NOUN
taxlaw-6404	778	26	.	.	PUNCT
taxlaw-6404	779	1	i	i	PRON
taxlaw-6404	779	2	d.	d.	PROPN
taxlaw-6404	779	3	162	162	NUM
taxlaw-6404	779	4	see	see	VERB
taxlaw-6404	779	5	alt	alt	ADJ
taxlaw-6404	779	6	,	,	PUNCT
taxlaw-6404	779	7	supra	supra	ADJ
taxlaw-6404	779	8	note	note	NOUN
taxlaw-6404	779	9	32	32	NUM
taxlaw-6404	779	10	,	,	PUNCT
taxlaw-6404	779	11	at	at	ADP
taxlaw-6404	779	12	39	39	NUM
taxlaw-6404	779	13	.	.	PUNCT
taxlaw-6404	780	1	163	163	NUM
taxlaw-6404	781	1	i	i	PRON
taxlaw-6404	781	2	d.	d.	PROPN
taxlaw-6404	781	3	164	164	NUM
taxlaw-6404	781	4	again	again	ADV
taxlaw-6404	781	5	,	,	PUNCT
taxlaw-6404	781	6	r	r	NOUN
taxlaw-6404	781	7	refers	refer	VERB
taxlaw-6404	781	8	to	to	ADP
taxlaw-6404	781	9	the	the	DET
taxlaw-6404	781	10	utility	utility	NOUN
taxlaw-6404	781	11	’s	’s	PART
taxlaw-6404	781	12	total	total	ADJ
taxlaw-6404	781	13	revenue	revenue	NOUN
taxlaw-6404	781	14	requirement	requirement	NOUN
taxlaw-6404	781	15	.	.	PUNCT
taxlaw-6404	782	1	o	o	PROPN
taxlaw-6404	782	2	refers	refer	VERB
taxlaw-6404	782	3	to	to	ADP
taxlaw-6404	782	4	the	the	DET
taxlaw-6404	782	5	utility	utility	NOUN
taxlaw-6404	782	6	’s	’s	PART
taxlaw-6404	782	7	operating	operating	NOUN
taxlaw-6404	782	8	expenses	expense	NOUN
taxlaw-6404	782	9	,	,	PUNCT
taxlaw-6404	782	10	including	include	VERB
taxlaw-6404	782	11	depreciation	depreciation	NOUN
taxlaw-6404	782	12	charges	charge	NOUN
taxlaw-6404	782	13	and	and	CCONJ
taxlaw-6404	782	14	tax	tax	NOUN
taxlaw-6404	782	15	expense	expense	NOUN
taxlaw-6404	782	16	.	.	PUNCT
taxlaw-6404	783	1	v	v	NOUN
taxlaw-6404	783	2	is	be	AUX
taxlaw-6404	783	3	the	the	DET
taxlaw-6404	783	4	gross	gross	ADJ
taxlaw-6404	783	5	value	value	NOUN
taxlaw-6404	783	6	of	of	ADP
taxlaw-6404	783	7	the	the	DET
taxlaw-6404	783	8	utility	utility	NOUN
taxlaw-6404	783	9	’s	’s	PART
taxlaw-6404	783	10	tangible	tangible	ADJ
taxlaw-6404	783	11	and	and	CCONJ
taxlaw-6404	783	12	intangible	intangible	ADJ
taxlaw-6404	783	13	property	property	NOUN
taxlaw-6404	783	14	placed	place	VERB
taxlaw-6404	783	15	in	in	ADP
taxlaw-6404	783	16	service	service	NOUN
taxlaw-6404	783	17	.	.	PUNCT
taxlaw-6404	784	1	d	d	PROPN
taxlaw-6404	784	2	refers	refer	VERB
taxlaw-6404	784	3	to	to	ADP
taxlaw-6404	784	4	the	the	DET
taxlaw-6404	784	5	utility	utility	NOUN
taxlaw-6404	784	6	’s	’s	PART
taxlaw-6404	784	7	accrued	accrue	VERB
taxlaw-6404	784	8	financial	financial	ADJ
taxlaw-6404	784	9	depreciation	depreciation	NOUN
taxlaw-6404	784	10	.	.	PUNCT
taxlaw-6404	785	1	adit	adit	NOUN
taxlaw-6404	785	2	is	be	AUX
taxlaw-6404	785	3	the	the	DET
taxlaw-6404	785	4	tax	tax	NOUN
taxlaw-6404	785	5	savings	saving	NOUN
taxlaw-6404	785	6	in	in	ADP
taxlaw-6404	785	7	the	the	DET
taxlaw-6404	785	8	accumulated	accumulate	VERB
taxlaw-6404	785	9	deferred	defer	VERB
taxlaw-6404	785	10	income	income	NOUN
taxlaw-6404	785	11	tax	tax	NOUN
taxlaw-6404	785	12	liability	liability	NOUN
taxlaw-6404	785	13	account	account	NOUN
taxlaw-6404	785	14	.	.	PUNCT
taxlaw-6404	786	1	the	the	DET
taxlaw-6404	786	2	rate	rate	NOUN
taxlaw-6404	786	3	base	base	NOUN
taxlaw-6404	786	4	is	be	AUX
taxlaw-6404	786	5	reduced	reduce	VERB
taxlaw-6404	786	6	by	by	ADP
taxlaw-6404	786	7	the	the	DET
taxlaw-6404	786	8	adit	adit	NOUN
taxlaw-6404	786	9	as	as	ADV
taxlaw-6404	786	10	well	well	ADV
taxlaw-6404	786	11	as	as	ADP
taxlaw-6404	786	12	the	the	DET
taxlaw-6404	786	13	depreciation	depreciation	NOUN
taxlaw-6404	786	14	that	that	PRON
taxlaw-6404	786	15	has	have	AUX
taxlaw-6404	786	16	been	be	AUX
taxlaw-6404	786	17	passed	pass	VERB
taxlaw-6404	786	18	through	through	ADP
taxlaw-6404	786	19	to	to	ADP
taxlaw-6404	786	20	consumers	consumer	NOUN
taxlaw-6404	786	21	(	(	PUNCT
taxlaw-6404	786	22	v	v	NOUN
taxlaw-6404	786	23	)	)	PUNCT
taxlaw-6404	786	24	.	.	PUNCT
taxlaw-6404	787	1	the	the	DET
taxlaw-6404	787	2	rate	rate	NOUN
taxlaw-6404	787	3	base	base	NOUN
taxlaw-6404	787	4	(	(	PUNCT
taxlaw-6404	787	5	vd	vd	NOUN
taxlaw-6404	787	6	adit	adit	NOUN
taxlaw-6404	787	7	)	)	PUNCT
taxlaw-6404	787	8	is	be	AUX
taxlaw-6404	787	9	multiplied	multiply	VERB
taxlaw-6404	787	10	by	by	ADP
taxlaw-6404	787	11	r	r	NOUN
taxlaw-6404	787	12	,	,	PUNCT
taxlaw-6404	787	13	the	the	DET
taxlaw-6404	787	14	rate	rate	NOUN
taxlaw-6404	787	15	of	of	ADP
taxlaw-6404	787	16	return	return	NOUN
taxlaw-6404	787	17	that	that	PRON
taxlaw-6404	787	18	regulators	regulator	NOUN
taxlaw-6404	787	19	allow	allow	VERB
taxlaw-6404	787	20	investors	investor	NOUN
taxlaw-6404	787	21	to	to	PART
taxlaw-6404	787	22	earn	earn	VERB
taxlaw-6404	787	23	on	on	ADP
taxlaw-6404	787	24	the	the	DET
taxlaw-6404	787	25	rate	rate	NOUN
taxlaw-6404	787	26	base	base	NOUN
taxlaw-6404	787	27	(	(	PUNCT
taxlaw-6404	787	28	the	the	DET
taxlaw-6404	787	29	investors	investor	NOUN
taxlaw-6404	787	30	’	’	PART
taxlaw-6404	787	31	remaining	remain	VERB
taxlaw-6404	787	32	capital	capital	NOUN
taxlaw-6404	787	33	investment	investment	NOUN
taxlaw-6404	787	34	)	)	PUNCT
taxlaw-6404	787	35	.	.	PUNCT
taxlaw-6404	788	1	165	165	NUM
taxlaw-6404	788	2	see	see	VERB
taxlaw-6404	788	3	alt	alt	ADJ
taxlaw-6404	788	4	,	,	PUNCT
taxlaw-6404	788	5	supra	supra	ADJ
taxlaw-6404	788	6	note	note	NOUN
taxlaw-6404	788	7	32	32	NUM
taxlaw-6404	788	8	,	,	PUNCT
taxlaw-6404	788	9	at	at	ADP
taxlaw-6404	788	10	39	39	NUM
taxlaw-6404	788	11	.	.	PUNCT
taxlaw-6404	789	1	columbia	columbia	PROPN
taxlaw-6404	789	2	journal	journal	PROPN
taxlaw-6404	789	3	of	of	ADP
taxlaw-6404	789	4	tax	tax	NOUN
taxlaw-6404	789	5	law	law	NOUN
taxlaw-6404	790	1	[	[	X
taxlaw-6404	790	2	vol	vol	NOUN
taxlaw-6404	790	3	.	.	PUNCT
taxlaw-6404	791	1	11:1	11:1	NUM
taxlaw-6404	791	2	28	28	NUM
taxlaw-6404	791	3	free	free	ADJ
taxlaw-6404	791	4	energy	energy	NOUN
taxlaw-6404	791	5	from	from	ADP
taxlaw-6404	791	6	the	the	DET
taxlaw-6404	791	7	assets	asset	NOUN
taxlaw-6404	791	8	they	they	PRON
taxlaw-6404	791	9	are	be	AUX
taxlaw-6404	791	10	assumed	assume	VERB
taxlaw-6404	791	11	to	to	PART
taxlaw-6404	791	12	have	have	AUX
taxlaw-6404	791	13	acquired	acquire	VERB
taxlaw-6404	791	14	with	with	ADP
taxlaw-6404	791	15	their	their	PRON
taxlaw-6404	791	16	excess	excess	ADJ
taxlaw-6404	791	17	tax	tax	NOUN
taxlaw-6404	791	18	expense	expense	NOUN
taxlaw-6404	791	19	payments	payment	NOUN
taxlaw-6404	791	20	under	under	ADP
taxlaw-6404	791	21	the	the	DET
taxlaw-6404	791	22	normalization	normalization	NOUN
taxlaw-6404	791	23	rules	rule	NOUN
taxlaw-6404	791	24	.	.	PUNCT
taxlaw-6404	792	1	the	the	DET
taxlaw-6404	792	2	second	second	ADJ
taxlaw-6404	792	3	option	option	NOUN
taxlaw-6404	792	4	is	be	AUX
taxlaw-6404	792	5	to	to	PART
taxlaw-6404	792	6	treat	treat	VERB
taxlaw-6404	792	7	adit	adit	NOUN
taxlaw-6404	792	8	as	as	ADP
taxlaw-6404	792	9	a	a	DET
taxlaw-6404	792	10	zero	zero	NUM
taxlaw-6404	792	11	-	-	PUNCT
taxlaw-6404	792	12	cost	cost	NOUN
taxlaw-6404	792	13	source	source	NOUN
taxlaw-6404	792	14	of	of	ADP
taxlaw-6404	792	15	capital	capital	NOUN
taxlaw-6404	792	16	in	in	ADP
taxlaw-6404	792	17	calculating	calculate	VERB
taxlaw-6404	792	18	the	the	DET
taxlaw-6404	792	19	cost	cost	NOUN
taxlaw-6404	792	20	of	of	ADP
taxlaw-6404	792	21	capital.166	capital.166	NOUN
taxlaw-6404	792	22	the	the	DET
taxlaw-6404	792	23	rate	rate	NOUN
taxlaw-6404	792	24	of	of	ADP
taxlaw-6404	792	25	return	return	NOUN
taxlaw-6404	792	26	(	(	PUNCT
taxlaw-6404	792	27	r	r	NOUN
taxlaw-6404	792	28	)	)	PUNCT
taxlaw-6404	792	29	that	that	PRON
taxlaw-6404	792	30	is	be	AUX
taxlaw-6404	792	31	applied	apply	VERB
taxlaw-6404	792	32	to	to	ADP
taxlaw-6404	792	33	the	the	DET
taxlaw-6404	792	34	rate	rate	NOUN
taxlaw-6404	792	35	base	base	NOUN
taxlaw-6404	792	36	is	be	AUX
taxlaw-6404	792	37	essentially	essentially	ADV
taxlaw-6404	792	38	the	the	DET
taxlaw-6404	792	39	weighted	weighted	ADJ
taxlaw-6404	792	40	average	average	ADJ
taxlaw-6404	792	41	cost	cost	NOUN
taxlaw-6404	792	42	of	of	ADP
taxlaw-6404	792	43	capital	capital	NOUN
taxlaw-6404	792	44	(	(	PUNCT
taxlaw-6404	792	45	“	"	PUNCT
taxlaw-6404	792	46	wacc	wacc	PROPN
taxlaw-6404	792	47	”	"	PUNCT
taxlaw-6404	792	48	)	)	PUNCT
taxlaw-6404	792	49	for	for	ADP
taxlaw-6404	792	50	the	the	DET
taxlaw-6404	792	51	utility.167	utility.167	PROPN
taxlaw-6404	792	52	wacc	wacc	PROPN
taxlaw-6404	792	53	is	be	AUX
taxlaw-6404	792	54	calculated	calculate	VERB
taxlaw-6404	792	55	by	by	ADP
taxlaw-6404	792	56	averaging	average	VERB
taxlaw-6404	792	57	the	the	DET
taxlaw-6404	792	58	cost	cost	NOUN
taxlaw-6404	792	59	of	of	ADP
taxlaw-6404	792	60	each	each	DET
taxlaw-6404	792	61	source	source	NOUN
taxlaw-6404	792	62	of	of	ADP
taxlaw-6404	792	63	capital	capital	NOUN
taxlaw-6404	792	64	and	and	CCONJ
taxlaw-6404	792	65	then	then	ADV
taxlaw-6404	792	66	weighting	weight	VERB
taxlaw-6404	792	67	each	each	DET
taxlaw-6404	792	68	source	source	NOUN
taxlaw-6404	792	69	based	base	VERB
taxlaw-6404	792	70	on	on	ADP
taxlaw-6404	792	71	the	the	DET
taxlaw-6404	792	72	percentage	percentage	NOUN
taxlaw-6404	792	73	that	that	PRON
taxlaw-6404	792	74	source	source	NOUN
taxlaw-6404	792	75	contributes	contribute	VERB
taxlaw-6404	792	76	to	to	ADP
taxlaw-6404	792	77	the	the	DET
taxlaw-6404	792	78	total.168	total.168	NOUN
taxlaw-6404	792	79	the	the	DET
taxlaw-6404	792	80	percentage	percentage	NOUN
taxlaw-6404	792	81	of	of	ADP
taxlaw-6404	792	82	capital	capital	NOUN
taxlaw-6404	792	83	that	that	PRON
taxlaw-6404	792	84	is	be	AUX
taxlaw-6404	792	85	funded	fund	VERB
taxlaw-6404	792	86	by	by	ADP
taxlaw-6404	792	87	debt	debt	NOUN
taxlaw-6404	792	88	is	be	AUX
taxlaw-6404	792	89	multiplied	multiply	VERB
taxlaw-6404	792	90	by	by	ADP
taxlaw-6404	792	91	the	the	DET
taxlaw-6404	792	92	interest	interest	NOUN
taxlaw-6404	792	93	rate	rate	NOUN
taxlaw-6404	792	94	paid	pay	VERB
taxlaw-6404	792	95	to	to	ADP
taxlaw-6404	792	96	lenders	lender	NOUN
taxlaw-6404	792	97	and	and	CCONJ
taxlaw-6404	792	98	bondholders	bondholder	NOUN
taxlaw-6404	792	99	,	,	PUNCT
taxlaw-6404	792	100	the	the	DET
taxlaw-6404	792	101	percentage	percentage	NOUN
taxlaw-6404	792	102	of	of	ADP
taxlaw-6404	792	103	capital	capital	NOUN
taxlaw-6404	792	104	funded	fund	VERB
taxlaw-6404	792	105	by	by	ADP
taxlaw-6404	792	106	preferred	preferred	ADJ
taxlaw-6404	792	107	stocks	stock	NOUN
taxlaw-6404	792	108	is	be	AUX
taxlaw-6404	792	109	multiplied	multiply	VERB
taxlaw-6404	792	110	by	by	ADP
taxlaw-6404	792	111	the	the	DET
taxlaw-6404	792	112	return	return	NOUN
taxlaw-6404	792	113	that	that	PRON
taxlaw-6404	792	114	must	must	AUX
taxlaw-6404	792	115	be	be	AUX
taxlaw-6404	792	116	paid	pay	VERB
taxlaw-6404	792	117	to	to	ADP
taxlaw-6404	792	118	preferred	preferred	ADJ
taxlaw-6404	792	119	shareholders	shareholder	NOUN
taxlaw-6404	792	120	,	,	PUNCT
taxlaw-6404	792	121	and	and	CCONJ
taxlaw-6404	792	122	the	the	DET
taxlaw-6404	792	123	percentage	percentage	NOUN
taxlaw-6404	792	124	of	of	ADP
taxlaw-6404	792	125	capital	capital	NOUN
taxlaw-6404	792	126	funded	fund	VERB
taxlaw-6404	792	127	by	by	ADP
taxlaw-6404	792	128	common	common	ADJ
taxlaw-6404	792	129	stocks	stock	NOUN
taxlaw-6404	792	130	is	be	AUX
taxlaw-6404	792	131	multiplied	multiply	VERB
taxlaw-6404	792	132	by	by	ADP
taxlaw-6404	792	133	the	the	DET
taxlaw-6404	792	134	return	return	NOUN
taxlaw-6404	792	135	that	that	PRON
taxlaw-6404	792	136	must	must	AUX
taxlaw-6404	792	137	be	be	AUX
taxlaw-6404	792	138	paid	pay	VERB
taxlaw-6404	792	139	to	to	ADP
taxlaw-6404	792	140	common	common	ADJ
taxlaw-6404	792	141	stock	stock	NOUN
taxlaw-6404	792	142	shareholders	shareholder	NOUN
taxlaw-6404	792	143	.	.	PUNCT
taxlaw-6404	793	1	then	then	ADV
taxlaw-6404	793	2	those	those	DET
taxlaw-6404	793	3	sums	sum	NOUN
taxlaw-6404	793	4	are	be	AUX
taxlaw-6404	793	5	added	add	VERB
taxlaw-6404	793	6	together	together	ADV
taxlaw-6404	793	7	to	to	PART
taxlaw-6404	793	8	determine	determine	VERB
taxlaw-6404	793	9	the	the	DET
taxlaw-6404	793	10	total	total	ADJ
taxlaw-6404	793	11	cost	cost	NOUN
taxlaw-6404	793	12	of	of	ADP
taxlaw-6404	793	13	capital	capital	NOUN
taxlaw-6404	793	14	.	.	PUNCT
taxlaw-6404	794	1	the	the	DET
taxlaw-6404	794	2	following	follow	VERB
taxlaw-6404	794	3	chart	chart	NOUN
taxlaw-6404	794	4	depicts	depict	VERB
taxlaw-6404	794	5	the	the	DET
taxlaw-6404	794	6	process	process	NOUN
taxlaw-6404	794	7	for	for	ADP
taxlaw-6404	794	8	calculating	calculate	VERB
taxlaw-6404	794	9	the	the	DET
taxlaw-6404	794	10	wacc	wacc	PROPN
taxlaw-6404	794	11	.	.	PUNCT
taxlaw-6404	795	1	source	source	NOUN
taxlaw-6404	795	2	of	of	ADP
taxlaw-6404	795	3	capital	capital	NOUN
taxlaw-6404	795	4	(	(	PUNCT
taxlaw-6404	795	5	no	no	DET
taxlaw-6404	795	6	adit	adit	NOUN
taxlaw-6404	795	7	)	)	PUNCT
taxlaw-6404	795	8	percentage	percentage	NOUN
taxlaw-6404	795	9	cost	cost	NOUN
taxlaw-6404	795	10	weighted	weight	VERB
taxlaw-6404	795	11	cost	cost	NOUN
taxlaw-6404	795	12	debt	debt	NOUN
taxlaw-6404	795	13	50	50	NUM
taxlaw-6404	795	14	%	%	NOUN
taxlaw-6404	795	15	5	5	NUM
taxlaw-6404	795	16	%	%	NOUN
taxlaw-6404	795	17	2.50	2.50	NUM
taxlaw-6404	795	18	%	%	NOUN
taxlaw-6404	795	19	preferred	prefer	VERB
taxlaw-6404	795	20	stock	stock	NOUN
taxlaw-6404	795	21	5	5	NUM
taxlaw-6404	795	22	%	%	NOUN
taxlaw-6404	795	23	7	7	NUM
taxlaw-6404	795	24	%	%	NOUN
taxlaw-6404	795	25	0.35	0.35	NUM
taxlaw-6404	795	26	%	%	NOUN
taxlaw-6404	795	27	common	common	ADJ
taxlaw-6404	795	28	stock	stock	NOUN
taxlaw-6404	795	29	45	45	NUM
taxlaw-6404	795	30	%	%	NOUN
taxlaw-6404	795	31	10	10	NUM
taxlaw-6404	795	32	%	%	NOUN
taxlaw-6404	795	33	4.5	4.5	NUM
taxlaw-6404	795	34	%	%	NOUN
taxlaw-6404	795	35	total	total	ADJ
taxlaw-6404	795	36	100	100	NUM
taxlaw-6404	795	37	%	%	NOUN
taxlaw-6404	795	38	7.35	7.35	NUM
taxlaw-6404	795	39	%	%	NOUN
taxlaw-6404	795	40	table	table	NOUN
taxlaw-6404	795	41	2	2	NUM
taxlaw-6404	795	42	.	.	X
taxlaw-6404	796	1	calculation	calculation	NOUN
taxlaw-6404	796	2	of	of	ADP
taxlaw-6404	796	3	the	the	DET
taxlaw-6404	796	4	weighted	weight	VERB
taxlaw-6404	796	5	cost	cost	NOUN
taxlaw-6404	796	6	of	of	ADP
taxlaw-6404	796	7	capital	capital	NOUN
taxlaw-6404	796	8	(	(	PUNCT
taxlaw-6404	796	9	with	with	ADP
taxlaw-6404	796	10	no	no	DET
taxlaw-6404	796	11	adit	adit	NOUN
taxlaw-6404	796	12	to	to	PART
taxlaw-6404	796	13	be	be	AUX
taxlaw-6404	796	14	treated	treat	VERB
taxlaw-6404	796	15	as	as	ADP
taxlaw-6404	796	16	zero	zero	NUM
taxlaw-6404	796	17	-	-	PUNCT
taxlaw-6404	796	18	cost	cost	NOUN
taxlaw-6404	796	19	capital	capital	NOUN
taxlaw-6404	796	20	)	)	PUNCT
taxlaw-6404	796	21	.	.	PUNCT
taxlaw-6404	797	1	under	under	ADP
taxlaw-6404	797	2	the	the	DET
taxlaw-6404	797	3	second	second	ADJ
taxlaw-6404	797	4	option	option	NOUN
taxlaw-6404	797	5	,	,	PUNCT
taxlaw-6404	797	6	adit	adit	NOUN
taxlaw-6404	797	7	is	be	AUX
taxlaw-6404	797	8	not	not	PART
taxlaw-6404	797	9	subtracted	subtract	VERB
taxlaw-6404	797	10	from	from	ADP
taxlaw-6404	797	11	the	the	DET
taxlaw-6404	797	12	rate	rate	NOUN
taxlaw-6404	797	13	base	base	NOUN
taxlaw-6404	797	14	.	.	PUNCT
taxlaw-6404	798	1	adit	adit	NOUN
taxlaw-6404	798	2	is	be	AUX
taxlaw-6404	798	3	instead	instead	ADV
taxlaw-6404	798	4	treated	treat	VERB
taxlaw-6404	798	5	as	as	ADP
taxlaw-6404	798	6	consumer	consumer	NOUN
taxlaw-6404	798	7	-	-	PUNCT
taxlaw-6404	798	8	funded	fund	VERB
taxlaw-6404	798	9	capital	capital	NOUN
taxlaw-6404	798	10	with	with	ADP
taxlaw-6404	798	11	the	the	DET
taxlaw-6404	798	12	percentage	percentage	NOUN
taxlaw-6404	798	13	of	of	ADP
taxlaw-6404	798	14	capital	capital	NOUN
taxlaw-6404	798	15	funded	fund	VERB
taxlaw-6404	798	16	by	by	ADP
taxlaw-6404	798	17	consumers	consumer	NOUN
taxlaw-6404	798	18	equal	equal	ADJ
taxlaw-6404	798	19	to	to	ADP
taxlaw-6404	798	20	adit	adit	VERB
taxlaw-6404	798	21	/	/	SYM
taxlaw-6404	798	22	value.169	value.169	NOUN
taxlaw-6404	798	23	the	the	DET
taxlaw-6404	798	24	return	return	NOUN
taxlaw-6404	798	25	that	that	PRON
taxlaw-6404	798	26	must	must	AUX
taxlaw-6404	798	27	be	be	AUX
taxlaw-6404	798	28	paid	pay	VERB
taxlaw-6404	798	29	on	on	ADP
taxlaw-6404	798	30	this	this	DET
taxlaw-6404	798	31	source	source	NOUN
taxlaw-6404	798	32	of	of	ADP
taxlaw-6404	798	33	capital	capital	NOUN
taxlaw-6404	798	34	is	be	AUX
taxlaw-6404	798	35	zero	zero	NUM
taxlaw-6404	798	36	.	.	PUNCT
taxlaw-6404	799	1	the	the	DET
taxlaw-6404	799	2	following	follow	VERB
taxlaw-6404	799	3	chart	chart	NOUN
taxlaw-6404	799	4	depicts	depict	VERB
taxlaw-6404	799	5	the	the	DET
taxlaw-6404	799	6	calculation	calculation	NOUN
taxlaw-6404	799	7	of	of	ADP
taxlaw-6404	799	8	wacc	wacc	PROPN
taxlaw-6404	799	9	where	where	SCONJ
taxlaw-6404	799	10	the	the	DET
taxlaw-6404	799	11	pool	pool	NOUN
taxlaw-6404	799	12	of	of	ADP
taxlaw-6404	799	13	tax	tax	NOUN
taxlaw-6404	799	14	savings	saving	NOUN
taxlaw-6404	799	15	tracked	track	VERB
taxlaw-6404	799	16	as	as	SCONJ
taxlaw-6404	799	17	adit	adit	NOUN
taxlaw-6404	799	18	provides	provide	VERB
taxlaw-6404	799	19	15	15	NUM
taxlaw-6404	799	20	%	%	NOUN
taxlaw-6404	799	21	of	of	ADP
taxlaw-6404	799	22	the	the	DET
taxlaw-6404	799	23	capital	capital	NOUN
taxlaw-6404	799	24	needed	need	VERB
taxlaw-6404	799	25	for	for	ADP
taxlaw-6404	799	26	the	the	DET
taxlaw-6404	799	27	utility	utility	NOUN
taxlaw-6404	799	28	’s	’s	PART
taxlaw-6404	799	29	facilities	facility	NOUN
taxlaw-6404	799	30	.	.	PUNCT
taxlaw-6404	800	1	source	source	NOUN
taxlaw-6404	800	2	of	of	ADP
taxlaw-6404	800	3	capital	capital	NOUN
taxlaw-6404	800	4	(	(	PUNCT
taxlaw-6404	800	5	adit	adit	NOUN
taxlaw-6404	800	6	treated	treat	VERB
taxlaw-6404	800	7	as	as	ADP
taxlaw-6404	800	8	zero	zero	NUM
taxlaw-6404	800	9	cost	cost	NOUN
taxlaw-6404	800	10	capital	capital	NOUN
taxlaw-6404	800	11	)	)	PUNCT
taxlaw-6404	800	12	percentage	percentage	NOUN
taxlaw-6404	800	13	cost	cost	NOUN
taxlaw-6404	800	14	weighted	weight	VERB
taxlaw-6404	800	15	cost	cost	NOUN
taxlaw-6404	800	16	debt	debt	NOUN
taxlaw-6404	800	17	40	40	NUM
taxlaw-6404	800	18	%	%	NOUN
taxlaw-6404	800	19	5	5	NUM
taxlaw-6404	800	20	%	%	NOUN
taxlaw-6404	800	21	2.00	2.00	NUM
taxlaw-6404	800	22	%	%	NOUN
taxlaw-6404	800	23	preferred	prefer	VERB
taxlaw-6404	800	24	stock	stock	NOUN
taxlaw-6404	800	25	5	5	NUM
taxlaw-6404	800	26	%	%	NOUN
taxlaw-6404	800	27	7	7	NUM
taxlaw-6404	800	28	%	%	NOUN
taxlaw-6404	800	29	0.35	0.35	NUM
taxlaw-6404	800	30	%	%	NOUN
taxlaw-6404	800	31	common	common	ADJ
taxlaw-6404	800	32	stock	stock	NOUN
taxlaw-6404	800	33	40	40	NUM
taxlaw-6404	800	34	%	%	NOUN
taxlaw-6404	800	35	10	10	NUM
taxlaw-6404	800	36	%	%	NOUN
taxlaw-6404	800	37	4.00	4.00	NUM
taxlaw-6404	800	38	%	%	NOUN
taxlaw-6404	800	39	adit	adit	NOUN
taxlaw-6404	800	40	15	15	NUM
taxlaw-6404	800	41	%	%	NOUN
taxlaw-6404	800	42	0	0	NUM
taxlaw-6404	800	43	%	%	NOUN
taxlaw-6404	800	44	0	0	NUM
taxlaw-6404	800	45	%	%	NOUN
taxlaw-6404	800	46	total	total	NOUN
taxlaw-6404	800	47	100	100	NUM
taxlaw-6404	800	48	%	%	NOUN
taxlaw-6404	800	49	6.35	6.35	NUM
taxlaw-6404	800	50	%	%	NOUN
taxlaw-6404	800	51	table	table	NOUN
taxlaw-6404	800	52	3	3	NUM
taxlaw-6404	800	53	.	.	X
taxlaw-6404	801	1	calculation	calculation	NOUN
taxlaw-6404	801	2	of	of	ADP
taxlaw-6404	801	3	the	the	DET
taxlaw-6404	801	4	weighted	weight	VERB
taxlaw-6404	801	5	cost	cost	NOUN
taxlaw-6404	801	6	of	of	ADP
taxlaw-6404	801	7	capital	capital	NOUN
taxlaw-6404	801	8	(	(	PUNCT
taxlaw-6404	801	9	with	with	ADP
taxlaw-6404	801	10	adit	adit	NOUN
taxlaw-6404	801	11	to	to	PART
taxlaw-6404	801	12	be	be	AUX
taxlaw-6404	801	13	treated	treat	VERB
taxlaw-6404	801	14	as	as	ADP
taxlaw-6404	801	15	zero	zero	NUM
taxlaw-6404	801	16	-	-	PUNCT
taxlaw-6404	801	17	cost	cost	NOUN
taxlaw-6404	801	18	capital	capital	NOUN
taxlaw-6404	801	19	)	)	PUNCT
taxlaw-6404	801	20	.	.	PUNCT
taxlaw-6404	802	1	in	in	ADP
taxlaw-6404	802	2	the	the	DET
taxlaw-6404	802	3	formula	formula	NOUN
taxlaw-6404	802	4	above	above	ADV
taxlaw-6404	802	5	,	,	PUNCT
taxlaw-6404	802	6	“	"	PUNCT
taxlaw-6404	802	7	r	r	NOUN
taxlaw-6404	802	8	”	"	PUNCT
taxlaw-6404	802	9	stands	stand	VERB
taxlaw-6404	802	10	for	for	ADP
taxlaw-6404	802	11	the	the	DET
taxlaw-6404	802	12	rate	rate	NOUN
taxlaw-6404	802	13	the	the	DET
taxlaw-6404	802	14	regulatory	regulatory	ADJ
taxlaw-6404	802	15	authorities	authority	NOUN
taxlaw-6404	802	16	will	will	AUX
taxlaw-6404	802	17	allow	allow	VERB
taxlaw-6404	802	18	a	a	DET
taxlaw-6404	802	19	utility	utility	NOUN
taxlaw-6404	802	20	to	to	PART
taxlaw-6404	802	21	charge	charge	VERB
taxlaw-6404	802	22	on	on	ADP
taxlaw-6404	802	23	the	the	DET
taxlaw-6404	802	24	rate	rate	NOUN
taxlaw-6404	802	25	base	base	NOUN
taxlaw-6404	802	26	as	as	ADP
taxlaw-6404	802	27	a	a	DET
taxlaw-6404	802	28	return	return	NOUN
taxlaw-6404	802	29	on	on	ADP
taxlaw-6404	802	30	its	its	PRON
taxlaw-6404	802	31	capital	capital	NOUN
taxlaw-6404	802	32	investment	investment	NOUN
taxlaw-6404	802	33	.	.	PUNCT
taxlaw-6404	803	1	r	r	X
taxlaw-6404	803	2	,	,	PUNCT
taxlaw-6404	803	3	the	the	DET
taxlaw-6404	803	4	revenue	revenue	NOUN
taxlaw-6404	803	5	requirement	requirement	NOUN
taxlaw-6404	803	6	,	,	PUNCT
taxlaw-6404	803	7	is	be	AUX
taxlaw-6404	803	8	the	the	DET
taxlaw-6404	803	9	166	166	NUM
taxlaw-6404	804	1	i	i	PROPN
taxlaw-6404	804	2	d.	d.	PROPN
taxlaw-6404	804	3	167	167	NUM
taxlaw-6404	805	1	i	i	PRON
taxlaw-6404	805	2	d.	d.	PROPN
taxlaw-6404	805	3	at	at	ADP
taxlaw-6404	805	4	41	41	NUM
taxlaw-6404	805	5	;	;	PUNCT
taxlaw-6404	805	6	see	see	VERB
taxlaw-6404	805	7	davies	davy	NOUN
taxlaw-6404	805	8	,	,	PUNCT
taxlaw-6404	805	9	supra	supra	PROPN
taxlaw-6404	805	10	note	note	NOUN
taxlaw-6404	805	11	3	3	NUM
taxlaw-6404	805	12	,	,	PUNCT
taxlaw-6404	805	13	at	at	ADP
taxlaw-6404	805	14	302	302	NUM
taxlaw-6404	805	15	.	.	PUNCT
taxlaw-6404	806	1	this	this	PRON
taxlaw-6404	806	2	is	be	AUX
taxlaw-6404	806	3	essentially	essentially	ADV
taxlaw-6404	806	4	the	the	DET
taxlaw-6404	806	5	same	same	ADJ
taxlaw-6404	806	6	as	as	ADP
taxlaw-6404	806	7	the	the	DET
taxlaw-6404	806	8	rate	rate	NOUN
taxlaw-6404	806	9	of	of	ADP
taxlaw-6404	806	10	return	return	NOUN
taxlaw-6404	806	11	—	—	PUNCT
taxlaw-6404	806	12	(	(	PUNCT
taxlaw-6404	806	13	r	r	NOUN
taxlaw-6404	806	14	)	)	PUNCT
taxlaw-6404	806	15	applied	apply	VERB
taxlaw-6404	806	16	to	to	ADP
taxlaw-6404	806	17	the	the	DET
taxlaw-6404	806	18	rate	rate	NOUN
taxlaw-6404	806	19	base	base	NOUN
taxlaw-6404	806	20	to	to	PART
taxlaw-6404	806	21	calculate	calculate	VERB
taxlaw-6404	806	22	the	the	DET
taxlaw-6404	806	23	revenue	revenue	NOUN
taxlaw-6404	806	24	requirement	requirement	NOUN
taxlaw-6404	806	25	in	in	ADP
taxlaw-6404	806	26	the	the	DET
taxlaw-6404	806	27	rate	rate	NOUN
taxlaw-6404	806	28	-	-	PUNCT
taxlaw-6404	806	29	setting	set	VERB
taxlaw-6404	806	30	process	process	NOUN
taxlaw-6404	806	31	.	.	PUNCT
taxlaw-6404	807	1	see	see	VERB
taxlaw-6404	807	2	alt	alt	ADJ
taxlaw-6404	807	3	,	,	PUNCT
taxlaw-6404	807	4	supra	supra	ADJ
taxlaw-6404	807	5	note	note	NOUN
taxlaw-6404	807	6	32	32	NUM
taxlaw-6404	807	7	,	,	PUNCT
taxlaw-6404	807	8	at	at	ADP
taxlaw-6404	807	9	39	39	NUM
taxlaw-6404	807	10	.	.	PUNCT
taxlaw-6404	808	1	168	168	NUM
taxlaw-6404	808	2	see	see	VERB
taxlaw-6404	808	3	alt	alt	ADJ
taxlaw-6404	808	4	,	,	PUNCT
taxlaw-6404	808	5	supra	supra	ADJ
taxlaw-6404	808	6	note	note	NOUN
taxlaw-6404	808	7	32	32	NUM
taxlaw-6404	808	8	,	,	PUNCT
taxlaw-6404	808	9	at	at	ADP
taxlaw-6404	808	10	39	39	NUM
taxlaw-6404	808	11	.	.	PUNCT
taxlaw-6404	808	12	169	169	NUM
taxlaw-6404	809	1	i	i	PRON
taxlaw-6404	809	2	d.	d.	PROPN
taxlaw-6404	809	3	2019	2019	NUM
taxlaw-6404	809	4	]	]	PUNCT
taxlaw-6404	809	5	stranded	strand	VERB
taxlaw-6404	809	6	assets	asset	NOUN
taxlaw-6404	809	7	and	and	CCONJ
taxlaw-6404	809	8	efficient	efficient	ADJ
taxlaw-6404	809	9	pricing	pricing	NOUN
taxlaw-6404	809	10	for	for	ADP
taxlaw-6404	809	11	regulated	regulated	ADJ
taxlaw-6404	809	12	utilities	utility	NOUN
taxlaw-6404	809	13	:	:	PUNCT
taxlaw-6404	809	14	a	a	DET
taxlaw-6404	809	15	federal	federal	ADJ
taxlaw-6404	809	16	tax	tax	NOUN
taxlaw-6404	809	17	solution	solution	NOUN
taxlaw-6404	809	18	29	29	NUM
taxlaw-6404	809	19	total	total	ADJ
taxlaw-6404	809	20	return	return	NOUN
taxlaw-6404	809	21	permitted	permit	VERB
taxlaw-6404	809	22	to	to	ADP
taxlaw-6404	809	23	investors	investor	NOUN
taxlaw-6404	809	24	.	.	PUNCT
taxlaw-6404	810	1	a	a	DET
taxlaw-6404	810	2	public	public	ADJ
taxlaw-6404	810	3	service	service	NOUN
taxlaw-6404	810	4	commission	commission	NOUN
taxlaw-6404	810	5	will	will	AUX
taxlaw-6404	810	6	set	set	VERB
taxlaw-6404	810	7	consumer	consumer	NOUN
taxlaw-6404	810	8	utility	utility	NOUN
taxlaw-6404	810	9	rates	rate	NOUN
taxlaw-6404	810	10	at	at	ADP
taxlaw-6404	810	11	the	the	DET
taxlaw-6404	810	12	level	level	NOUN
taxlaw-6404	810	13	that	that	PRON
taxlaw-6404	810	14	will	will	AUX
taxlaw-6404	810	15	allow	allow	VERB
taxlaw-6404	810	16	the	the	DET
taxlaw-6404	810	17	utility	utility	NOUN
taxlaw-6404	810	18	to	to	PART
taxlaw-6404	810	19	generate	generate	VERB
taxlaw-6404	810	20	the	the	DET
taxlaw-6404	810	21	total	total	ADJ
taxlaw-6404	810	22	return	return	NOUN
taxlaw-6404	810	23	needed	need	VERB
taxlaw-6404	810	24	to	to	PART
taxlaw-6404	810	25	cover	cover	VERB
taxlaw-6404	810	26	operating	operating	NOUN
taxlaw-6404	810	27	expenses	expense	NOUN
taxlaw-6404	810	28	and	and	CCONJ
taxlaw-6404	810	29	to	to	PART
taxlaw-6404	810	30	provide	provide	VERB
taxlaw-6404	810	31	the	the	DET
taxlaw-6404	810	32	necessary	necessary	ADJ
taxlaw-6404	810	33	return	return	NOUN
taxlaw-6404	810	34	to	to	ADP
taxlaw-6404	810	35	investors	investor	NOUN
taxlaw-6404	810	36	to	to	PART
taxlaw-6404	810	37	cover	cover	VERB
taxlaw-6404	810	38	the	the	DET
taxlaw-6404	810	39	costs	cost	NOUN
taxlaw-6404	810	40	of	of	ADP
taxlaw-6404	810	41	capital	capital	NOUN
taxlaw-6404	810	42	.	.	PUNCT
taxlaw-6404	811	1	if	if	SCONJ
taxlaw-6404	811	2	“	"	PUNCT
taxlaw-6404	811	3	r	r	NOUN
taxlaw-6404	811	4	,	,	PUNCT
taxlaw-6404	811	5	”	"	PUNCT
taxlaw-6404	811	6	the	the	DET
taxlaw-6404	811	7	rate	rate	NOUN
taxlaw-6404	811	8	of	of	ADP
taxlaw-6404	811	9	return	return	NOUN
taxlaw-6404	811	10	on	on	ADP
taxlaw-6404	811	11	the	the	DET
taxlaw-6404	811	12	rate	rate	NOUN
taxlaw-6404	811	13	base	base	NOUN
taxlaw-6404	811	14	,	,	PUNCT
taxlaw-6404	811	15	is	be	AUX
taxlaw-6404	811	16	lower	low	ADJ
taxlaw-6404	811	17	,	,	PUNCT
taxlaw-6404	811	18	the	the	DET
taxlaw-6404	811	19	utility	utility	NOUN
taxlaw-6404	811	20	rates	rate	NOUN
taxlaw-6404	811	21	will	will	AUX
taxlaw-6404	811	22	be	be	AUX
taxlaw-6404	811	23	lower	low	ADJ
taxlaw-6404	811	24	.	.	PUNCT
taxlaw-6404	812	1	note	note	VERB
taxlaw-6404	812	2	that	that	SCONJ
taxlaw-6404	812	3	the	the	DET
taxlaw-6404	812	4	normalization	normalization	NOUN
taxlaw-6404	812	5	rules	rule	VERB
taxlaw-6404	812	6	require	require	VERB
taxlaw-6404	812	7	that	that	SCONJ
taxlaw-6404	812	8	the	the	DET
taxlaw-6404	812	9	amount	amount	NOUN
taxlaw-6404	812	10	of	of	ADP
taxlaw-6404	812	11	adit	adit	NOUN
taxlaw-6404	812	12	excluded	exclude	VERB
taxlaw-6404	812	13	from	from	ADP
taxlaw-6404	812	14	the	the	DET
taxlaw-6404	812	15	rate	rate	NOUN
taxlaw-6404	812	16	base	base	NOUN
taxlaw-6404	812	17	(	(	PUNCT
taxlaw-6404	812	18	or	or	CCONJ
taxlaw-6404	812	19	treated	treat	VERB
taxlaw-6404	812	20	as	as	ADP
taxlaw-6404	812	21	cost	cost	NOUN
taxlaw-6404	812	22	-	-	PUNCT
taxlaw-6404	812	23	free	free	ADJ
taxlaw-6404	812	24	capital	capital	NOUN
taxlaw-6404	812	25	)	)	PUNCT
taxlaw-6404	812	26	can	can	AUX
taxlaw-6404	812	27	not	not	PART
taxlaw-6404	812	28	exceed	exceed	VERB
taxlaw-6404	812	29	the	the	DET
taxlaw-6404	812	30	amount	amount	NOUN
taxlaw-6404	812	31	that	that	PRON
taxlaw-6404	812	32	the	the	DET
taxlaw-6404	812	33	customers	customer	NOUN
taxlaw-6404	812	34	have	have	AUX
taxlaw-6404	812	35	paid	pay	VERB
taxlaw-6404	812	36	in	in	ADP
taxlaw-6404	812	37	tax	tax	NOUN
taxlaw-6404	812	38	expense	expense	NOUN
taxlaw-6404	812	39	for	for	ADP
taxlaw-6404	812	40	a	a	DET
taxlaw-6404	812	41	particular	particular	ADJ
taxlaw-6404	812	42	period	period	NOUN
taxlaw-6404	812	43	during	during	ADP
taxlaw-6404	812	44	the	the	DET
taxlaw-6404	812	45	rate	rate	NOUN
taxlaw-6404	812	46	-	-	PUNCT
taxlaw-6404	812	47	making	make	VERB
taxlaw-6404	812	48	process.170	process.170	NUM
taxlaw-6404	812	49	congress	congress	PROPN
taxlaw-6404	812	50	wanted	want	VERB
taxlaw-6404	812	51	to	to	PART
taxlaw-6404	812	52	ensure	ensure	VERB
taxlaw-6404	812	53	that	that	SCONJ
taxlaw-6404	812	54	the	the	DET
taxlaw-6404	812	55	consumers	consumer	NOUN
taxlaw-6404	812	56	gain	gain	VERB
taxlaw-6404	812	57	the	the	DET
taxlaw-6404	812	58	benefit	benefit	NOUN
taxlaw-6404	812	59	of	of	ADP
taxlaw-6404	812	60	zero	zero	NUM
taxlaw-6404	812	61	-	-	PUNCT
taxlaw-6404	812	62	cost	cost	NOUN
taxlaw-6404	812	63	capital	capital	NOUN
taxlaw-6404	812	64	(	(	PUNCT
taxlaw-6404	812	65	or	or	CCONJ
taxlaw-6404	812	66	have	have	AUX
taxlaw-6404	812	67	adit	adit	NOUN
taxlaw-6404	812	68	excluded	exclude	VERB
taxlaw-6404	812	69	from	from	ADP
taxlaw-6404	812	70	the	the	DET
taxlaw-6404	812	71	rate	rate	NOUN
taxlaw-6404	812	72	base	base	NOUN
taxlaw-6404	812	73	)	)	PUNCT
taxlaw-6404	812	74	only	only	ADV
taxlaw-6404	812	75	to	to	ADP
taxlaw-6404	812	76	the	the	DET
taxlaw-6404	812	77	extent	extent	NOUN
taxlaw-6404	812	78	they	they	PRON
taxlaw-6404	812	79	contributed	contribute	VERB
taxlaw-6404	812	80	that	that	SCONJ
taxlaw-6404	812	81	zero	zero	NUM
taxlaw-6404	812	82	-	-	PUNCT
taxlaw-6404	812	83	cost	cost	NOUN
taxlaw-6404	812	84	capital	capital	NOUN
taxlaw-6404	812	85	through	through	ADP
taxlaw-6404	812	86	their	their	PRON
taxlaw-6404	812	87	payment	payment	NOUN
taxlaw-6404	812	88	of	of	ADP
taxlaw-6404	812	89	tax	tax	NOUN
taxlaw-6404	813	1	expense.171	expense.171	NOUN
taxlaw-6404	813	2	otherwise	otherwise	ADV
taxlaw-6404	813	3	,	,	PUNCT
taxlaw-6404	813	4	they	they	PRON
taxlaw-6404	813	5	would	would	AUX
taxlaw-6404	813	6	be	be	AUX
taxlaw-6404	813	7	receiving	receive	VERB
taxlaw-6404	813	8	an	an	DET
taxlaw-6404	813	9	additional	additional	ADJ
taxlaw-6404	813	10	subsidy.172	subsidy.172	NOUN
taxlaw-6404	813	11	when	when	SCONJ
taxlaw-6404	813	12	accelerated	accelerate	VERB
taxlaw-6404	813	13	cost	cost	NOUN
taxlaw-6404	813	14	recovery	recovery	NOUN
taxlaw-6404	813	15	was	be	AUX
taxlaw-6404	813	16	introduced	introduce	VERB
taxlaw-6404	813	17	and	and	CCONJ
taxlaw-6404	813	18	depreciation	depreciation	NOUN
taxlaw-6404	813	19	periods	period	NOUN
taxlaw-6404	813	20	were	be	AUX
taxlaw-6404	813	21	cut	cut	VERB
taxlaw-6404	813	22	to	to	ADP
taxlaw-6404	813	23	50	50	NUM
taxlaw-6404	813	24	%	%	NOUN
taxlaw-6404	813	25	or	or	CCONJ
taxlaw-6404	813	26	less	less	ADJ
taxlaw-6404	813	27	of	of	ADP
taxlaw-6404	813	28	the	the	DET
taxlaw-6404	813	29	service	service	NOUN
taxlaw-6404	813	30	life	life	NOUN
taxlaw-6404	813	31	of	of	ADP
taxlaw-6404	813	32	the	the	DET
taxlaw-6404	813	33	assets	asset	NOUN
taxlaw-6404	813	34	,	,	PUNCT
taxlaw-6404	813	35	the	the	DET
taxlaw-6404	813	36	accrual	accrual	ADJ
taxlaw-6404	813	37	of	of	ADP
taxlaw-6404	813	38	tax	tax	NOUN
taxlaw-6404	813	39	savings	saving	NOUN
taxlaw-6404	813	40	was	be	AUX
taxlaw-6404	813	41	gradual	gradual	ADJ
taxlaw-6404	813	42	.	.	PUNCT
taxlaw-6404	814	1	ratepayers	ratepayer	NOUN
taxlaw-6404	814	2	would	would	AUX
taxlaw-6404	814	3	pay	pay	VERB
taxlaw-6404	814	4	tax	tax	NOUN
taxlaw-6404	814	5	expense	expense	NOUN
taxlaw-6404	814	6	that	that	PRON
taxlaw-6404	814	7	was	be	AUX
taxlaw-6404	814	8	somewhat	somewhat	ADV
taxlaw-6404	814	9	in	in	ADP
taxlaw-6404	814	10	excess	excess	NOUN
taxlaw-6404	814	11	of	of	ADP
taxlaw-6404	814	12	what	what	PRON
taxlaw-6404	814	13	was	be	AUX
taxlaw-6404	814	14	paid	pay	VERB
taxlaw-6404	814	15	by	by	ADP
taxlaw-6404	814	16	the	the	DET
taxlaw-6404	814	17	utility	utility	NOUN
taxlaw-6404	814	18	for	for	ADP
taxlaw-6404	814	19	that	that	DET
taxlaw-6404	814	20	year	year	NOUN
taxlaw-6404	814	21	.	.	PUNCT
taxlaw-6404	815	1	in	in	ADP
taxlaw-6404	815	2	such	such	ADJ
taxlaw-6404	815	3	situations	situation	NOUN
taxlaw-6404	815	4	,	,	PUNCT
taxlaw-6404	815	5	the	the	DET
taxlaw-6404	815	6	overpayment	overpayment	NOUN
taxlaw-6404	815	7	of	of	ADP
taxlaw-6404	815	8	tax	tax	NOUN
taxlaw-6404	815	9	would	would	AUX
taxlaw-6404	815	10	likely	likely	ADV
taxlaw-6404	815	11	cover	cover	VERB
taxlaw-6404	815	12	most	most	ADJ
taxlaw-6404	815	13	,	,	PUNCT
taxlaw-6404	815	14	if	if	SCONJ
taxlaw-6404	815	15	not	not	PART
taxlaw-6404	815	16	all	all	PRON
taxlaw-6404	815	17	,	,	PUNCT
taxlaw-6404	815	18	of	of	ADP
taxlaw-6404	815	19	the	the	DET
taxlaw-6404	815	20	tax	tax	NOUN
taxlaw-6404	815	21	savings	saving	NOUN
taxlaw-6404	815	22	enjoyed	enjoy	VERB
taxlaw-6404	815	23	by	by	ADP
taxlaw-6404	815	24	the	the	DET
taxlaw-6404	815	25	utility	utility	NOUN
taxlaw-6404	815	26	under	under	ADP
taxlaw-6404	815	27	the	the	DET
taxlaw-6404	815	28	tax	tax	NOUN
taxlaw-6404	815	29	depreciation	depreciation	NOUN
taxlaw-6404	815	30	rules	rule	NOUN
taxlaw-6404	815	31	.	.	PUNCT
taxlaw-6404	816	1	the	the	DET
taxlaw-6404	816	2	normalization	normalization	NOUN
taxlaw-6404	816	3	rules	rule	NOUN
taxlaw-6404	816	4	would	would	AUX
taxlaw-6404	816	5	have	have	AUX
taxlaw-6404	816	6	then	then	ADV
taxlaw-6404	816	7	required	require	VERB
taxlaw-6404	816	8	the	the	DET
taxlaw-6404	816	9	full	full	ADJ
taxlaw-6404	816	10	amount	amount	NOUN
taxlaw-6404	816	11	of	of	ADP
taxlaw-6404	816	12	tax	tax	NOUN
taxlaw-6404	816	13	savings	saving	NOUN
taxlaw-6404	816	14	tracked	track	VERB
taxlaw-6404	816	15	in	in	ADP
taxlaw-6404	816	16	the	the	DET
taxlaw-6404	816	17	adit	adit	NOUN
taxlaw-6404	816	18	account	account	NOUN
taxlaw-6404	816	19	to	to	PART
taxlaw-6404	816	20	be	be	AUX
taxlaw-6404	816	21	deducted	deduct	VERB
taxlaw-6404	816	22	from	from	ADP
taxlaw-6404	816	23	the	the	DET
taxlaw-6404	816	24	rate	rate	NOUN
taxlaw-6404	816	25	base	base	NOUN
taxlaw-6404	816	26	.	.	PUNCT
taxlaw-6404	817	1	bonus	bonus	NOUN
taxlaw-6404	817	2	depreciation	depreciation	NOUN
taxlaw-6404	817	3	,	,	PUNCT
taxlaw-6404	817	4	however	however	ADV
taxlaw-6404	817	5	,	,	PUNCT
taxlaw-6404	817	6	creates	create	VERB
taxlaw-6404	817	7	enormous	enormous	ADJ
taxlaw-6404	817	8	tax	tax	NOUN
taxlaw-6404	817	9	savings	saving	NOUN
taxlaw-6404	817	10	.	.	PUNCT
taxlaw-6404	818	1	in	in	ADP
taxlaw-6404	818	2	the	the	DET
taxlaw-6404	818	3	years	year	NOUN
taxlaw-6404	818	4	in	in	ADP
taxlaw-6404	818	5	which	which	PRON
taxlaw-6404	818	6	bonus	bonus	NOUN
taxlaw-6404	818	7	depreciation	depreciation	NOUN
taxlaw-6404	818	8	,	,	PUNCT
taxlaw-6404	818	9	and	and	CCONJ
taxlaw-6404	818	10	in	in	ADP
taxlaw-6404	818	11	particular	particular	ADJ
taxlaw-6404	818	12	100	100	NUM
taxlaw-6404	818	13	%	%	NOUN
taxlaw-6404	818	14	expensing	expensing	NOUN
taxlaw-6404	818	15	,	,	PUNCT
taxlaw-6404	818	16	has	have	AUX
taxlaw-6404	818	17	been	be	AUX
taxlaw-6404	818	18	available	available	ADJ
taxlaw-6404	818	19	,	,	PUNCT
taxlaw-6404	818	20	the	the	DET
taxlaw-6404	818	21	ratepayers	ratepayer	NOUN
taxlaw-6404	818	22	are	be	AUX
taxlaw-6404	818	23	unlikely	unlikely	ADJ
taxlaw-6404	818	24	to	to	PART
taxlaw-6404	818	25	have	have	AUX
taxlaw-6404	818	26	fully	fully	ADV
taxlaw-6404	818	27	funded	fund	VERB
taxlaw-6404	818	28	the	the	DET
taxlaw-6404	818	29	tax	tax	NOUN
taxlaw-6404	818	30	savings	saving	NOUN
taxlaw-6404	818	31	in	in	ADP
taxlaw-6404	818	32	the	the	DET
taxlaw-6404	818	33	adit	adit	NOUN
taxlaw-6404	818	34	account	account	NOUN
taxlaw-6404	818	35	.	.	PUNCT
taxlaw-6404	819	1	some	some	PRON
taxlaw-6404	819	2	of	of	ADP
taxlaw-6404	819	3	those	those	DET
taxlaw-6404	819	4	tax	tax	NOUN
taxlaw-6404	819	5	savings	saving	NOUN
taxlaw-6404	819	6	would	would	AUX
taxlaw-6404	819	7	more	more	ADV
taxlaw-6404	819	8	properly	properly	ADV
taxlaw-6404	819	9	be	be	AUX
taxlaw-6404	819	10	characterized	characterize	VERB
taxlaw-6404	819	11	as	as	ADP
taxlaw-6404	819	12	an	an	DET
taxlaw-6404	819	13	interest	interest	NOUN
taxlaw-6404	819	14	-	-	PUNCT
taxlaw-6404	819	15	free	free	ADJ
taxlaw-6404	819	16	loan	loan	NOUN
taxlaw-6404	819	17	from	from	ADP
taxlaw-6404	819	18	the	the	DET
taxlaw-6404	819	19	federal	federal	ADJ
taxlaw-6404	819	20	government.173	government.173	NOUN
taxlaw-6404	819	21	since	since	SCONJ
taxlaw-6404	819	22	2001	2001	NUM
taxlaw-6404	819	23	,	,	PUNCT
taxlaw-6404	819	24	many	many	ADJ
taxlaw-6404	819	25	utilities	utility	NOUN
taxlaw-6404	819	26	have	have	AUX
taxlaw-6404	819	27	incurred	incur	VERB
taxlaw-6404	819	28	net	net	ADJ
taxlaw-6404	819	29	operating	operating	NOUN
taxlaw-6404	819	30	losses	loss	NOUN
taxlaw-6404	819	31	when	when	SCONJ
taxlaw-6404	819	32	their	their	PRON
taxlaw-6404	819	33	deductions	deduction	NOUN
taxlaw-6404	819	34	from	from	ADP
taxlaw-6404	819	35	bonus	bonus	NOUN
taxlaw-6404	819	36	depreciation	depreciation	NOUN
taxlaw-6404	819	37	exceeded	exceed	VERB
taxlaw-6404	819	38	their	their	PRON
taxlaw-6404	819	39	income,174	income,174	NOUN
taxlaw-6404	819	40	raising	raise	VERB
taxlaw-6404	819	41	questions	question	NOUN
taxlaw-6404	819	42	about	about	ADP
taxlaw-6404	819	43	normalization	normalization	NOUN
taxlaw-6404	819	44	and	and	CCONJ
taxlaw-6404	819	45	the	the	DET
taxlaw-6404	819	46	extent	extent	NOUN
taxlaw-6404	819	47	to	to	PART
taxlaw-6404	819	48	which	which	PRON
taxlaw-6404	819	49	those	those	DET
taxlaw-6404	819	50	losses	loss	NOUN
taxlaw-6404	819	51	should	should	AUX
taxlaw-6404	819	52	be	be	AUX
taxlaw-6404	819	53	deducted	deduct	VERB
taxlaw-6404	819	54	from	from	ADP
taxlaw-6404	819	55	the	the	DET
taxlaw-6404	819	56	rate	rate	NOUN
taxlaw-6404	819	57	base.175	base.175	NOUN
taxlaw-6404	819	58	if	if	SCONJ
taxlaw-6404	819	59	the	the	DET
taxlaw-6404	819	60	tax	tax	NOUN
taxlaw-6404	819	61	savings	saving	NOUN
taxlaw-6404	819	62	from	from	ADP
taxlaw-6404	819	63	deferral	deferral	ADJ
taxlaw-6404	819	64	exceed	exceed	VERB
taxlaw-6404	819	65	the	the	DET
taxlaw-6404	819	66	amount	amount	NOUN
taxlaw-6404	819	67	the	the	DET
taxlaw-6404	819	68	ratepayers	ratepayer	NOUN
taxlaw-6404	819	69	have	have	AUX
taxlaw-6404	819	70	paid	pay	VERB
taxlaw-6404	819	71	in	in	ADP
taxlaw-6404	819	72	tax	tax	NOUN
taxlaw-6404	819	73	expense	expense	NOUN
taxlaw-6404	819	74	,	,	PUNCT
taxlaw-6404	819	75	the	the	DET
taxlaw-6404	819	76	excess	excess	NOUN
taxlaw-6404	819	77	is	be	AUX
taxlaw-6404	819	78	not	not	PART
taxlaw-6404	819	79	deducted	deduct	VERB
taxlaw-6404	819	80	from	from	ADP
taxlaw-6404	819	81	the	the	DET
taxlaw-6404	819	82	rate	rate	NOUN
taxlaw-6404	819	83	base	base	NOUN
taxlaw-6404	819	84	or	or	CCONJ
taxlaw-6404	819	85	treated	treat	VERB
taxlaw-6404	819	86	as	as	ADP
taxlaw-6404	819	87	zero	zero	NUM
taxlaw-6404	819	88	cost	cost	NOUN
taxlaw-6404	819	89	capital	capital	NOUN
taxlaw-6404	819	90	.	.	PUNCT
taxlaw-6404	820	1	instead	instead	ADV
taxlaw-6404	820	2	,	,	PUNCT
taxlaw-6404	820	3	those	those	DET
taxlaw-6404	820	4	tax	tax	NOUN
taxlaw-6404	820	5	savings	saving	NOUN
taxlaw-6404	820	6	are	be	AUX
taxlaw-6404	820	7	treated	treat	VERB
taxlaw-6404	820	8	as	as	ADP
taxlaw-6404	820	9	investor	investor	NOUN
taxlaw-6404	820	10	-	-	PUNCT
taxlaw-6404	820	11	contributed	contribute	VERB
taxlaw-6404	820	12	capital	capital	NOUN
taxlaw-6404	820	13	and	and	CCONJ
taxlaw-6404	820	14	investors	investor	NOUN
taxlaw-6404	820	15	are	be	AUX
taxlaw-6404	820	16	allowed	allow	VERB
taxlaw-6404	820	17	to	to	PART
taxlaw-6404	820	18	earn	earn	VERB
taxlaw-6404	820	19	a	a	DET
taxlaw-6404	820	20	return	return	NOUN
taxlaw-6404	820	21	on	on	ADP
taxlaw-6404	820	22	those	those	DET
taxlaw-6404	820	23	tax	tax	NOUN
taxlaw-6404	820	24	savings	saving	NOUN
taxlaw-6404	820	25	.	.	PUNCT
taxlaw-6404	821	1	in	in	ADP
taxlaw-6404	821	2	sum	sum	NOUN
taxlaw-6404	821	3	,	,	PUNCT
taxlaw-6404	821	4	the	the	DET
taxlaw-6404	821	5	investors	investor	NOUN
taxlaw-6404	821	6	have	have	AUX
taxlaw-6404	821	7	earned	earn	VERB
taxlaw-6404	821	8	a	a	DET
taxlaw-6404	821	9	subsidized	subsidize	VERB
taxlaw-6404	821	10	170	170	NUM
taxlaw-6404	821	11	the	the	DET
taxlaw-6404	821	12	treasury	treasury	PROPN
taxlaw-6404	821	13	regulations	regulation	NOUN
taxlaw-6404	821	14	explain	explain	VERB
taxlaw-6404	821	15	that	that	SCONJ
taxlaw-6404	821	16	a	a	DET
taxlaw-6404	821	17	taxpayer	taxpayer	NOUN
taxlaw-6404	821	18	has	have	AUX
taxlaw-6404	821	19	failed	fail	VERB
taxlaw-6404	821	20	to	to	PART
taxlaw-6404	821	21	comply	comply	VERB
taxlaw-6404	821	22	with	with	ADP
taxlaw-6404	821	23	the	the	DET
taxlaw-6404	821	24	normalization	normalization	NOUN
taxlaw-6404	821	25	requirements	requirement	NOUN
taxlaw-6404	821	26	if	if	SCONJ
taxlaw-6404	821	27	the	the	DET
taxlaw-6404	821	28	amount	amount	NOUN
taxlaw-6404	821	29	of	of	ADP
taxlaw-6404	821	30	adit	adit	NOUN
taxlaw-6404	821	31	excluded	exclude	VERB
taxlaw-6404	821	32	from	from	ADP
taxlaw-6404	821	33	the	the	DET
taxlaw-6404	821	34	rate	rate	NOUN
taxlaw-6404	821	35	base	base	NOUN
taxlaw-6404	821	36	(	(	PUNCT
taxlaw-6404	821	37	or	or	CCONJ
taxlaw-6404	821	38	treated	treat	VERB
taxlaw-6404	821	39	as	as	ADP
taxlaw-6404	821	40	cost	cost	NOUN
taxlaw-6404	821	41	-	-	PUNCT
taxlaw-6404	821	42	free	free	ADJ
taxlaw-6404	821	43	capital	capital	NOUN
taxlaw-6404	821	44	)	)	PUNCT
taxlaw-6404	821	45	exceeds	exceed	VERB
taxlaw-6404	821	46	the	the	DET
taxlaw-6404	821	47	amount	amount	NOUN
taxlaw-6404	821	48	that	that	PRON
taxlaw-6404	821	49	the	the	DET
taxlaw-6404	821	50	customers	customer	NOUN
taxlaw-6404	821	51	have	have	AUX
taxlaw-6404	821	52	paid	pay	VERB
taxlaw-6404	821	53	for	for	ADP
taxlaw-6404	821	54	in	in	ADP
taxlaw-6404	821	55	their	their	PRON
taxlaw-6404	821	56	tax	tax	NOUN
taxlaw-6404	821	57	expense	expense	NOUN
taxlaw-6404	821	58	for	for	ADP
taxlaw-6404	821	59	the	the	DET
taxlaw-6404	821	60	period	period	NOUN
taxlaw-6404	821	61	during	during	ADP
taxlaw-6404	821	62	the	the	DET
taxlaw-6404	821	63	rate	rate	NOUN
taxlaw-6404	821	64	-	-	PUNCT
taxlaw-6404	821	65	making	make	VERB
taxlaw-6404	821	66	process	process	NOUN
taxlaw-6404	821	67	.	.	PUNCT
taxlaw-6404	822	1	treas	treas	PROPN
taxlaw-6404	822	2	.	.	PUNCT
taxlaw-6404	823	1	reg	reg	PROPN
taxlaw-6404	823	2	.	.	PUNCT
taxlaw-6404	824	1	§	§	PROPN
taxlaw-6404	824	2	1.167(l)-1(h)(6)(i	1.167(l)-1(h)(6)(i	NUM
taxlaw-6404	824	3	)	)	PUNCT
taxlaw-6404	824	4	.	.	PUNCT
taxlaw-6404	825	1	the	the	DET
taxlaw-6404	825	2	regulations	regulation	NOUN
taxlaw-6404	825	3	include	include	VERB
taxlaw-6404	825	4	a	a	DET
taxlaw-6404	825	5	formula	formula	NOUN
taxlaw-6404	825	6	which	which	PRON
taxlaw-6404	825	7	provides	provide	VERB
taxlaw-6404	825	8	that	that	SCONJ
taxlaw-6404	825	9	a	a	DET
taxlaw-6404	825	10	utility	utility	NOUN
taxlaw-6404	825	11	may	may	AUX
taxlaw-6404	825	12	deduct	deduct	VERB
taxlaw-6404	825	13	from	from	ADP
taxlaw-6404	825	14	the	the	DET
taxlaw-6404	825	15	rate	rate	NOUN
taxlaw-6404	825	16	base	base	NOUN
taxlaw-6404	825	17	(	(	PUNCT
taxlaw-6404	825	18	or	or	CCONJ
taxlaw-6404	825	19	treat	treat	VERB
taxlaw-6404	825	20	as	as	ADP
taxlaw-6404	825	21	zero	zero	NUM
taxlaw-6404	825	22	-	-	PUNCT
taxlaw-6404	825	23	cost	cost	NOUN
taxlaw-6404	825	24	capital	capital	NOUN
taxlaw-6404	825	25	)	)	PUNCT
taxlaw-6404	825	26	only	only	ADV
taxlaw-6404	825	27	the	the	DET
taxlaw-6404	825	28	amount	amount	NOUN
taxlaw-6404	825	29	of	of	ADP
taxlaw-6404	825	30	adit	adit	NOUN
taxlaw-6404	825	31	that	that	PRON
taxlaw-6404	825	32	has	have	AUX
taxlaw-6404	825	33	accrued	accrue	VERB
taxlaw-6404	825	34	historically	historically	ADV
taxlaw-6404	825	35	(	(	PUNCT
taxlaw-6404	825	36	that	that	SCONJ
taxlaw-6404	825	37	the	the	DET
taxlaw-6404	825	38	ratepayers	ratepayer	NOUN
taxlaw-6404	825	39	have	have	AUX
taxlaw-6404	825	40	previously	previously	ADV
taxlaw-6404	825	41	paid	pay	VERB
taxlaw-6404	825	42	for	for	ADP
taxlaw-6404	825	43	with	with	ADP
taxlaw-6404	825	44	their	their	PRON
taxlaw-6404	825	45	tax	tax	NOUN
taxlaw-6404	825	46	expense	expense	NOUN
taxlaw-6404	825	47	)	)	PUNCT
taxlaw-6404	825	48	,	,	PUNCT
taxlaw-6404	825	49	plus	plus	CCONJ
taxlaw-6404	825	50	a	a	DET
taxlaw-6404	825	51	pro	pro	ADJ
taxlaw-6404	825	52	rata	rata	ADJ
taxlaw-6404	825	53	amount	amount	NOUN
taxlaw-6404	825	54	reflecting	reflect	VERB
taxlaw-6404	825	55	the	the	DET
taxlaw-6404	825	56	portion	portion	NOUN
taxlaw-6404	825	57	that	that	PRON
taxlaw-6404	825	58	the	the	DET
taxlaw-6404	825	59	ratepayers	ratepayer	NOUN
taxlaw-6404	825	60	will	will	AUX
taxlaw-6404	825	61	pay	pay	VERB
taxlaw-6404	825	62	as	as	ADP
taxlaw-6404	825	63	tax	tax	NOUN
taxlaw-6404	825	64	expense	expense	NOUN
taxlaw-6404	825	65	in	in	ADP
taxlaw-6404	825	66	the	the	DET
taxlaw-6404	825	67	future	future	NOUN
taxlaw-6404	825	68	during	during	ADP
taxlaw-6404	825	69	that	that	DET
taxlaw-6404	825	70	period	period	NOUN
taxlaw-6404	825	71	.	.	PUNCT
taxlaw-6404	826	1	treas	treas	PROPN
taxlaw-6404	826	2	.	.	PUNCT
taxlaw-6404	827	1	reg	reg	PROPN
taxlaw-6404	827	2	.	.	PUNCT
taxlaw-6404	828	1	§	§	PROPN
taxlaw-6404	828	2	1.167(l)-1(h)(6)(ii	1.167(l)-1(h)(6)(ii	NUM
taxlaw-6404	828	3	)	)	PUNCT
taxlaw-6404	828	4	.	.	PUNCT
taxlaw-6404	829	1	171	171	NUM
taxlaw-6404	829	2	p.l.r	p.l.r	NOUN
taxlaw-6404	829	3	.	.	PUNCT
taxlaw-6404	830	1	2015	2015	NUM
taxlaw-6404	830	2	-	-	SYM
taxlaw-6404	830	3	41	41	NUM
taxlaw-6404	830	4	-	-	PUNCT
taxlaw-6404	830	5	010	010	NUM
taxlaw-6404	830	6	(	(	PUNCT
taxlaw-6404	830	7	oct	oct	PROPN
taxlaw-6404	830	8	.	.	PROPN
taxlaw-6404	830	9	9	9	NUM
taxlaw-6404	830	10	,	,	PUNCT
taxlaw-6404	830	11	2015	2015	NUM
taxlaw-6404	830	12	)	)	PUNCT
taxlaw-6404	830	13	.	.	PUNCT
taxlaw-6404	831	1	accelerated	accelerate	VERB
taxlaw-6404	831	2	cost	cost	NOUN
taxlaw-6404	831	3	recovery	recovery	NOUN
taxlaw-6404	831	4	system	system	NOUN
taxlaw-6404	831	5	—	—	PUNCT
taxlaw-6404	831	6	normalization	normalization	NOUN
taxlaw-6404	831	7	method	method	NOUN
taxlaw-6404	831	8	of	of	ADP
taxlaw-6404	831	9	accounting	accounting	NOUN
taxlaw-6404	831	10	—	—	PUNCT
taxlaw-6404	831	11	accumulated	accumulate	VERB
taxlaw-6404	831	12	deferred	deferred	ADJ
taxlaw-6404	831	13	income	income	NOUN
taxlaw-6404	831	14	tax	tax	NOUN
taxlaw-6404	831	15	.	.	PUNCT
taxlaw-6404	832	1	172	172	NUM
taxlaw-6404	832	2	rev	rev	X
taxlaw-6404	832	3	.	.	PROPN
taxlaw-6404	832	4	proc	proc	PROPN
taxlaw-6404	832	5	.	.	PUNCT
taxlaw-6404	833	1	2017	2017	NUM
taxlaw-6404	833	2	-	-	SYM
taxlaw-6404	833	3	47	47	NUM
taxlaw-6404	833	4	,	,	PUNCT
taxlaw-6404	833	5	2017	2017	NUM
taxlaw-6404	833	6	38	38	NUM
taxlaw-6404	833	7	i.r.b	i.r.b	NOUN
taxlaw-6404	833	8	.	.	PUNCT
taxlaw-6404	833	9	233	233	NUM
taxlaw-6404	833	10	(	(	PUNCT
taxlaw-6404	833	11	sept	sept	PROPN
taxlaw-6404	833	12	.	.	PROPN
taxlaw-6404	833	13	7	7	NUM
taxlaw-6404	833	14	,	,	PUNCT
taxlaw-6404	833	15	2017	2017	NUM
taxlaw-6404	833	16	)	)	PUNCT
taxlaw-6404	833	17	(	(	PUNCT
taxlaw-6404	833	18	“	"	PUNCT
taxlaw-6404	833	19	congress	congress	PROPN
taxlaw-6404	833	20	enacted	enact	VERB
taxlaw-6404	833	21	the	the	DET
taxlaw-6404	833	22	itc	itc	PROPN
taxlaw-6404	833	23	and	and	CCONJ
taxlaw-6404	833	24	accelerated	accelerate	VERB
taxlaw-6404	833	25	depreciation	depreciation	NOUN
taxlaw-6404	833	26	to	to	PART
taxlaw-6404	833	27	stimulate	stimulate	VERB
taxlaw-6404	833	28	investment	investment	NOUN
taxlaw-6404	833	29	.	.	PUNCT
taxlaw-6404	834	1	these	these	DET
taxlaw-6404	834	2	incentives	incentive	NOUN
taxlaw-6404	834	3	were	be	AUX
taxlaw-6404	834	4	not	not	PART
taxlaw-6404	834	5	intended	intend	VERB
taxlaw-6404	834	6	to	to	PART
taxlaw-6404	834	7	subsidize	subsidize	VERB
taxlaw-6404	834	8	the	the	DET
taxlaw-6404	834	9	consumption	consumption	NOUN
taxlaw-6404	834	10	of	of	ADP
taxlaw-6404	834	11	any	any	DET
taxlaw-6404	834	12	products	product	NOUN
taxlaw-6404	834	13	or	or	CCONJ
taxlaw-6404	834	14	services	service	NOUN
taxlaw-6404	834	15	,	,	PUNCT
taxlaw-6404	834	16	including	include	VERB
taxlaw-6404	834	17	utility	utility	NOUN
taxlaw-6404	834	18	products	product	NOUN
taxlaw-6404	834	19	or	or	CCONJ
taxlaw-6404	834	20	services	service	NOUN
taxlaw-6404	834	21	.	.	PUNCT
taxlaw-6404	835	1	recognizing	recognize	VERB
taxlaw-6404	835	2	that	that	SCONJ
taxlaw-6404	835	3	public	public	ADJ
taxlaw-6404	835	4	utility	utility	NOUN
taxlaw-6404	835	5	rates	rate	NOUN
taxlaw-6404	835	6	are	be	AUX
taxlaw-6404	835	7	set	set	VERB
taxlaw-6404	835	8	based	base	VERB
taxlaw-6404	835	9	on	on	ADP
taxlaw-6404	835	10	the	the	DET
taxlaw-6404	835	11	utility	utility	NOUN
taxlaw-6404	835	12	’s	’s	PART
taxlaw-6404	835	13	costs	cost	NOUN
taxlaw-6404	835	14	incurred	incur	VERB
taxlaw-6404	835	15	to	to	PART
taxlaw-6404	835	16	provide	provide	VERB
taxlaw-6404	835	17	the	the	DET
taxlaw-6404	835	18	utility	utility	NOUN
taxlaw-6404	835	19	service	service	NOUN
taxlaw-6404	835	20	,	,	PUNCT
taxlaw-6404	835	21	including	include	VERB
taxlaw-6404	835	22	federal	federal	ADJ
taxlaw-6404	835	23	income	income	NOUN
taxlaw-6404	835	24	tax	tax	NOUN
taxlaw-6404	835	25	expense	expense	NOUN
taxlaw-6404	835	26	,	,	PUNCT
taxlaw-6404	835	27	congress	congress	PROPN
taxlaw-6404	835	28	enacted	enact	VERB
taxlaw-6404	835	29	a	a	DET
taxlaw-6404	835	30	set	set	NOUN
taxlaw-6404	835	31	of	of	ADP
taxlaw-6404	835	32	rules	rule	NOUN
taxlaw-6404	835	33	to	to	PART
taxlaw-6404	835	34	assure	assure	VERB
taxlaw-6404	835	35	that	that	SCONJ
taxlaw-6404	835	36	some	some	PRON
taxlaw-6404	835	37	or	or	CCONJ
taxlaw-6404	835	38	all	all	PRON
taxlaw-6404	835	39	of	of	ADP
taxlaw-6404	835	40	the	the	DET
taxlaw-6404	835	41	value	value	NOUN
taxlaw-6404	835	42	of	of	ADP
taxlaw-6404	835	43	the	the	DET
taxlaw-6404	835	44	incentives	incentive	NOUN
taxlaw-6404	835	45	it	it	PRON
taxlaw-6404	835	46	provided	provide	VERB
taxlaw-6404	835	47	for	for	ADP
taxlaw-6404	835	48	utility	utility	NOUN
taxlaw-6404	835	49	capital	capital	NOUN
taxlaw-6404	835	50	investment	investment	NOUN
taxlaw-6404	835	51	would	would	AUX
taxlaw-6404	835	52	not	not	PART
taxlaw-6404	835	53	be	be	AUX
taxlaw-6404	835	54	diverted	divert	VERB
taxlaw-6404	835	55	from	from	ADP
taxlaw-6404	835	56	investment	investment	NOUN
taxlaw-6404	835	57	by	by	ADP
taxlaw-6404	835	58	utilities	utility	NOUN
taxlaw-6404	835	59	to	to	PART
taxlaw-6404	835	60	lower	lower	VERB
taxlaw-6404	835	61	prices	price	NOUN
taxlaw-6404	835	62	for	for	ADP
taxlaw-6404	835	63	consumption	consumption	NOUN
taxlaw-6404	835	64	by	by	ADP
taxlaw-6404	835	65	customers	customer	NOUN
taxlaw-6404	835	66	of	of	ADP
taxlaw-6404	835	67	utilities	utility	NOUN
taxlaw-6404	835	68	.	.	PUNCT
taxlaw-6404	835	69	”	"	PUNCT
taxlaw-6404	836	1	)	)	PUNCT
taxlaw-6404	836	2	173	173	NUM
taxlaw-6404	836	3	see	see	VERB
taxlaw-6404	836	4	gao	gao	PROPN
taxlaw-6404	836	5	,	,	PUNCT
taxlaw-6404	836	6	supra	supra	NOUN
taxlaw-6404	836	7	,	,	PUNCT
taxlaw-6404	836	8	note	note	VERB
taxlaw-6404	836	9	141	141	NUM
taxlaw-6404	836	10	,	,	PUNCT
taxlaw-6404	836	11	at	at	ADP
taxlaw-6404	836	12	3	3	NUM
taxlaw-6404	836	13	.	.	NOUN
taxlaw-6404	836	14	174	174	NUM
taxlaw-6404	836	15	for	for	ADP
taxlaw-6404	836	16	example	example	NOUN
taxlaw-6404	836	17	,	,	PUNCT
taxlaw-6404	836	18	in	in	ADP
taxlaw-6404	836	19	2015	2015	NUM
taxlaw-6404	836	20	,	,	PUNCT
taxlaw-6404	836	21	23	23	NUM
taxlaw-6404	836	22	of	of	ADP
taxlaw-6404	836	23	the	the	DET
taxlaw-6404	836	24	40	40	NUM
taxlaw-6404	836	25	profitable	profitable	ADJ
taxlaw-6404	836	26	u.s	u.s	PROPN
taxlaw-6404	836	27	.	.	PROPN
taxlaw-6404	836	28	publicly	publicly	ADV
taxlaw-6404	836	29	held	hold	VERB
taxlaw-6404	836	30	utility	utility	NOUN
taxlaw-6404	836	31	companies	company	NOUN
taxlaw-6404	836	32	paid	pay	VERB
taxlaw-6404	836	33	no	no	DET
taxlaw-6404	836	34	federal	federal	ADJ
taxlaw-6404	836	35	income	income	NOUN
taxlaw-6404	836	36	taxes	taxis	NOUN
taxlaw-6404	836	37	and	and	CCONJ
taxlaw-6404	836	38	16	16	NUM
taxlaw-6404	836	39	paid	pay	VERB
taxlaw-6404	836	40	no	no	DET
taxlaw-6404	836	41	state	state	NOUN
taxlaw-6404	836	42	taxes	taxis	NOUN
taxlaw-6404	836	43	,	,	PUNCT
taxlaw-6404	836	44	largely	largely	ADV
taxlaw-6404	836	45	as	as	ADP
taxlaw-6404	836	46	a	a	DET
taxlaw-6404	836	47	result	result	NOUN
taxlaw-6404	836	48	of	of	ADP
taxlaw-6404	836	49	bonus	bonus	NOUN
taxlaw-6404	836	50	depreciation	depreciation	NOUN
taxlaw-6404	836	51	.	.	PUNCT
taxlaw-6404	837	1	see	see	VERB
taxlaw-6404	837	2	anderson	anderson	PROPN
taxlaw-6404	837	3	,	,	PUNCT
taxlaw-6404	837	4	supra	supra	PROPN
taxlaw-6404	837	5	note	note	PROPN
taxlaw-6404	837	6	157	157	NUM
taxlaw-6404	837	7	,	,	PUNCT
taxlaw-6404	837	8	at	at	ADP
taxlaw-6404	837	9	4	4	NUM
taxlaw-6404	837	10	.	.	NUM
taxlaw-6404	837	11	175	175	NUM
taxlaw-6404	837	12	see	see	VERB
taxlaw-6404	837	13	determining	determine	VERB
taxlaw-6404	837	14	whether	whether	SCONJ
taxlaw-6404	837	15	a	a	DET
taxlaw-6404	837	16	utility	utility	NOUN
taxlaw-6404	837	17	’s	’s	PART
taxlaw-6404	837	18	ratemaking	ratemaking	NOUN
taxlaw-6404	837	19	treatment	treatment	NOUN
taxlaw-6404	837	20	of	of	ADP
taxlaw-6404	837	21	an	an	DET
taxlaw-6404	837	22	nol	nol	NOUN
taxlaw-6404	837	23	carryforward	carryforward	NOUN
taxlaw-6404	837	24	complies	complie	NOUN
taxlaw-6404	837	25	with	with	ADP
taxlaw-6404	837	26	the	the	DET
taxlaw-6404	837	27	normalization	normalization	NOUN
taxlaw-6404	837	28	requirements	requirement	NOUN
taxlaw-6404	837	29	,	,	PUNCT
taxlaw-6404	837	30	deloitte	deloitte	NOUN
taxlaw-6404	837	31	(	(	PUNCT
taxlaw-6404	837	32	2014	2014	NUM
taxlaw-6404	837	33	)	)	PUNCT
taxlaw-6404	837	34	,	,	PUNCT
taxlaw-6404	837	35	https://www2.deloitte.com/content/dam/deloitte/us/documents/tax/us-tax-utility-nol-102314.pdf	https://www2.deloitte.com/content/dam/deloitte/us/documents/tax/us-tax-utility-nol-102314.pdf	PROPN
taxlaw-6404	838	1	[	[	X
taxlaw-6404	838	2	https://perma.cc/u9dd-9zcx	https://perma.cc/u9dd-9zcx	PROPN
taxlaw-6404	838	3	]	]	PUNCT
taxlaw-6404	838	4	.	.	PUNCT
taxlaw-6404	839	1	columbia	columbia	PROPN
taxlaw-6404	839	2	journal	journal	PROPN
taxlaw-6404	839	3	of	of	ADP
taxlaw-6404	839	4	tax	tax	NOUN
taxlaw-6404	839	5	law	law	NOUN
taxlaw-6404	840	1	[	[	X
taxlaw-6404	840	2	vol	vol	NOUN
taxlaw-6404	840	3	.	.	PUNCT
taxlaw-6404	841	1	11:1	11:1	NUM
taxlaw-6404	841	2	30	30	NUM
taxlaw-6404	841	3	return	return	NOUN
taxlaw-6404	841	4	from	from	ADP
taxlaw-6404	841	5	bonus	bonus	NOUN
taxlaw-6404	841	6	depreciation	depreciation	NOUN
taxlaw-6404	841	7	.	.	PUNCT
taxlaw-6404	842	1	therefore	therefore	ADV
taxlaw-6404	842	2	,	,	PUNCT
taxlaw-6404	842	3	these	these	DET
taxlaw-6404	842	4	excess	excess	ADJ
taxlaw-6404	842	5	returns	return	NOUN
taxlaw-6404	842	6	to	to	ADP
taxlaw-6404	842	7	investors	investor	NOUN
taxlaw-6404	842	8	from	from	ADP
taxlaw-6404	842	9	bonus	bonus	NOUN
taxlaw-6404	842	10	depreciation	depreciation	NOUN
taxlaw-6404	842	11	should	should	AUX
taxlaw-6404	842	12	be	be	AUX
taxlaw-6404	842	13	accounted	account	VERB
taxlaw-6404	842	14	for	for	ADP
taxlaw-6404	842	15	in	in	ADP
taxlaw-6404	842	16	assessing	assess	VERB
taxlaw-6404	842	17	the	the	DET
taxlaw-6404	842	18	scope	scope	NOUN
taxlaw-6404	842	19	of	of	ADP
taxlaw-6404	842	20	stranded	strand	VERB
taxlaw-6404	842	21	assets	asset	NOUN
taxlaw-6404	842	22	.	.	PUNCT
taxlaw-6404	843	1	d.	d.	PROPN
taxlaw-6404	843	2	environmental	environmental	ADJ
taxlaw-6404	843	3	impacts	impact	NOUN
taxlaw-6404	843	4	of	of	ADP
taxlaw-6404	843	5	passing	pass	VERB
taxlaw-6404	843	6	tax	tax	NOUN
taxlaw-6404	843	7	subsidies	subsidy	NOUN
taxlaw-6404	843	8	through	through	ADP
taxlaw-6404	843	9	to	to	ADP
taxlaw-6404	843	10	consumers	consumer	NOUN
taxlaw-6404	843	11	in	in	ADP
taxlaw-6404	843	12	general	general	ADJ
taxlaw-6404	843	13	,	,	PUNCT
taxlaw-6404	843	14	when	when	SCONJ
taxlaw-6404	843	15	corporate	corporate	ADJ
taxlaw-6404	843	16	entities	entity	NOUN
taxlaw-6404	843	17	receive	receive	VERB
taxlaw-6404	843	18	a	a	DET
taxlaw-6404	843	19	subsidy	subsidy	NOUN
taxlaw-6404	843	20	through	through	ADP
taxlaw-6404	843	21	the	the	DET
taxlaw-6404	843	22	tax	tax	NOUN
taxlaw-6404	843	23	system	system	NOUN
taxlaw-6404	843	24	,	,	PUNCT
taxlaw-6404	843	25	the	the	DET
taxlaw-6404	843	26	incidence	incidence	NOUN
taxlaw-6404	843	27	of	of	ADP
taxlaw-6404	843	28	that	that	DET
taxlaw-6404	843	29	subsidy	subsidy	NOUN
taxlaw-6404	843	30	is	be	AUX
taxlaw-6404	843	31	not	not	PART
taxlaw-6404	843	32	clear	clear	ADJ
taxlaw-6404	843	33	;	;	PUNCT
taxlaw-6404	843	34	the	the	DET
taxlaw-6404	843	35	economic	economic	ADJ
taxlaw-6404	843	36	benefit	benefit	NOUN
taxlaw-6404	843	37	of	of	ADP
taxlaw-6404	843	38	that	that	DET
taxlaw-6404	843	39	subsidy	subsidy	NOUN
taxlaw-6404	843	40	may	may	AUX
taxlaw-6404	843	41	accrue	accrue	VERB
taxlaw-6404	843	42	to	to	ADP
taxlaw-6404	843	43	consumers	consumer	NOUN
taxlaw-6404	843	44	,	,	PUNCT
taxlaw-6404	843	45	to	to	ADP
taxlaw-6404	843	46	labor	labor	NOUN
taxlaw-6404	843	47	,	,	PUNCT
taxlaw-6404	843	48	to	to	ADP
taxlaw-6404	843	49	the	the	DET
taxlaw-6404	843	50	owners	owner	NOUN
taxlaw-6404	843	51	of	of	ADP
taxlaw-6404	843	52	capital	capital	NOUN
taxlaw-6404	843	53	,	,	PUNCT
taxlaw-6404	843	54	or	or	CCONJ
taxlaw-6404	843	55	to	to	ADP
taxlaw-6404	843	56	other	other	ADJ
taxlaw-6404	843	57	material	material	NOUN
taxlaw-6404	843	58	inputs	input	NOUN
taxlaw-6404	843	59	of	of	ADP
taxlaw-6404	843	60	the	the	DET
taxlaw-6404	843	61	corporation	corporation	NOUN
taxlaw-6404	843	62	’s	’s	PART
taxlaw-6404	843	63	operations.176	operations.176	NOUN
taxlaw-6404	843	64	however	however	ADV
taxlaw-6404	843	65	,	,	PUNCT
taxlaw-6404	843	66	the	the	DET
taxlaw-6404	843	67	current	current	ADJ
taxlaw-6404	843	68	normalization	normalization	NOUN
taxlaw-6404	843	69	rules	rule	VERB
taxlaw-6404	843	70	specifically	specifically	ADV
taxlaw-6404	843	71	direct	direct	VERB
taxlaw-6404	843	72	the	the	DET
taxlaw-6404	843	73	economic	economic	ADJ
taxlaw-6404	843	74	benefits	benefit	NOUN
taxlaw-6404	843	75	of	of	ADP
taxlaw-6404	843	76	the	the	DET
taxlaw-6404	843	77	tax	tax	NOUN
taxlaw-6404	843	78	subsidies	subsidy	NOUN
taxlaw-6404	843	79	from	from	ADP
taxlaw-6404	843	80	accelerated	accelerate	VERB
taxlaw-6404	843	81	tax	tax	NOUN
taxlaw-6404	843	82	depreciation	depreciation	NOUN
taxlaw-6404	843	83	to	to	ADP
taxlaw-6404	843	84	consumers	consumer	NOUN
taxlaw-6404	843	85	to	to	ADP
taxlaw-6404	843	86	the	the	DET
taxlaw-6404	843	87	extent	extent	NOUN
taxlaw-6404	843	88	of	of	ADP
taxlaw-6404	843	89	their	their	PRON
taxlaw-6404	843	90	excess	excess	ADJ
taxlaw-6404	843	91	tax	tax	NOUN
taxlaw-6404	843	92	expense	expense	NOUN
taxlaw-6404	843	93	paid	pay	VERB
taxlaw-6404	843	94	to	to	ADP
taxlaw-6404	843	95	the	the	DET
taxlaw-6404	843	96	utility.177	utility.177	NOUN
taxlaw-6404	843	97	to	to	PART
taxlaw-6404	843	98	clarify	clarify	VERB
taxlaw-6404	843	99	how	how	SCONJ
taxlaw-6404	843	100	the	the	DET
taxlaw-6404	843	101	rate	rate	NOUN
taxlaw-6404	843	102	-	-	PUNCT
taxlaw-6404	843	103	setting	set	VERB
taxlaw-6404	843	104	rules	rule	NOUN
taxlaw-6404	843	105	pass	pass	VERB
taxlaw-6404	843	106	tax	tax	NOUN
taxlaw-6404	843	107	subsidies	subsidy	NOUN
taxlaw-6404	843	108	forward	forward	ADV
taxlaw-6404	843	109	to	to	ADP
taxlaw-6404	843	110	consumers	consumer	NOUN
taxlaw-6404	843	111	,	,	PUNCT
taxlaw-6404	843	112	consider	consider	VERB
taxlaw-6404	843	113	the	the	DET
taxlaw-6404	843	114	following	follow	VERB
taxlaw-6404	843	115	example	example	NOUN
taxlaw-6404	843	116	,	,	PUNCT
taxlaw-6404	843	117	based	base	VERB
taxlaw-6404	843	118	on	on	ADP
taxlaw-6404	843	119	data	datum	NOUN
taxlaw-6404	843	120	pulled	pull	VERB
taxlaw-6404	843	121	from	from	ADP
taxlaw-6404	843	122	the	the	DET
taxlaw-6404	843	123	2017	2017	NUM
taxlaw-6404	843	124	financial	financial	ADJ
taxlaw-6404	843	125	statements	statement	NOUN
taxlaw-6404	843	126	of	of	ADP
taxlaw-6404	843	127	consolidated	consolidated	PROPN
taxlaw-6404	843	128	edison	edison	PROPN
taxlaw-6404	843	129	of	of	ADP
taxlaw-6404	843	130	new	new	PROPN
taxlaw-6404	843	131	york	york	PROPN
taxlaw-6404	843	132	for	for	ADP
taxlaw-6404	843	133	the	the	DET
taxlaw-6404	843	134	2016	2016	NUM
taxlaw-6404	843	135	fiscal	fiscal	ADJ
taxlaw-6404	843	136	year.178	year.178	INTJ
taxlaw-6404	843	137	the	the	DET
taxlaw-6404	843	138	first	first	ADJ
taxlaw-6404	843	139	example	example	NOUN
taxlaw-6404	843	140	calculates	calculate	VERB
taxlaw-6404	843	141	the	the	DET
taxlaw-6404	843	142	revenue	revenue	NOUN
taxlaw-6404	843	143	requirement	requirement	NOUN
taxlaw-6404	843	144	without	without	ADP
taxlaw-6404	843	145	taking	take	VERB
taxlaw-6404	843	146	the	the	DET
taxlaw-6404	843	147	tax	tax	NOUN
taxlaw-6404	843	148	savings	saving	NOUN
taxlaw-6404	843	149	from	from	ADP
taxlaw-6404	843	150	accelerated	accelerate	VERB
taxlaw-6404	843	151	depreciation	depreciation	NOUN
taxlaw-6404	843	152	into	into	ADP
taxlaw-6404	843	153	account	account	NOUN
taxlaw-6404	843	154	in	in	ADP
taxlaw-6404	843	155	determining	determine	VERB
taxlaw-6404	843	156	the	the	DET
taxlaw-6404	843	157	rate	rate	NOUN
taxlaw-6404	843	158	base	base	NOUN
taxlaw-6404	843	159	.	.	PUNCT
taxlaw-6404	844	1	1	1	X
taxlaw-6404	844	2	.	.	X
taxlaw-6404	844	3	without	without	ADP
taxlaw-6404	844	4	adit	adit	NOUN
taxlaw-6404	844	5	:	:	PUNCT
taxlaw-6404	844	6	r	r	NOUN
taxlaw-6404	844	7	=	=	PUNCT
taxlaw-6404	844	8	o	o	X
taxlaw-6404	844	9	+	+	CCONJ
taxlaw-6404	844	10	r	r	NOUN
taxlaw-6404	844	11	(	(	PUNCT
taxlaw-6404	844	12	v	v	NOUN
taxlaw-6404	844	13	–	–	PUNCT
taxlaw-6404	844	14	d	d	NOUN
taxlaw-6404	844	15	)	)	PUNCT
taxlaw-6404	844	16	o	o	NOUN
taxlaw-6404	844	17	=	=	PUNCT
taxlaw-6404	844	18	$	$	SYM
taxlaw-6404	844	19	9,604,000	9,604,000	NUM
taxlaw-6404	844	20	v	v	NOUN
taxlaw-6404	844	21	=	=	SYM
taxlaw-6404	844	22	$	$	SYM
taxlaw-6404	844	23	40,411,000	40,411,000	NUM
taxlaw-6404	844	24	d	d	NOUN
taxlaw-6404	844	25	=	=	SYM
taxlaw-6404	844	26	$	$	SYM
taxlaw-6404	844	27	8,541,000	8,541,000	NUM
taxlaw-6404	844	28	r	r	NOUN
taxlaw-6404	844	29	=	=	SYM
taxlaw-6404	844	30	7.34	7.34	NUM
taxlaw-6404	844	31	%	%	NOUN
taxlaw-6404	844	32	source	source	NOUN
taxlaw-6404	844	33	of	of	ADP
taxlaw-6404	844	34	capital	capital	NOUN
taxlaw-6404	844	35	amount	amount	NOUN
taxlaw-6404	844	36	percentage	percentage	NOUN
taxlaw-6404	844	37	cost	cost	NOUN
taxlaw-6404	844	38	weighted	weight	VERB
taxlaw-6404	844	39	cost	cost	NOUN
taxlaw-6404	844	40	debt	debt	NOUN
taxlaw-6404	844	41	14,735,000	14,735,000	NUM
taxlaw-6404	844	42	50.75	50.75	NUM
taxlaw-6404	844	43	%	%	NOUN
taxlaw-6404	844	44	5.09	5.09	NUM
taxlaw-6404	844	45	2.58	2.58	NUM
taxlaw-6404	844	46	%	%	NOUN
taxlaw-6404	844	47	common	common	ADJ
taxlaw-6404	844	48	stock	stock	NOUN
taxlaw-6404	844	49	14,298,000	14,298,000	NUM
taxlaw-6404	844	50	49.25	49.25	NUM
taxlaw-6404	844	51	%	%	NOUN
taxlaw-6404	844	52	9.66	9.66	NUM
taxlaw-6404	844	53	%	%	NOUN
taxlaw-6404	844	54	4.76	4.76	NUM
taxlaw-6404	844	55	%	%	NOUN
taxlaw-6404	844	56	total	total	NOUN
taxlaw-6404	844	57	29,033,000	29,033,000	NUM
taxlaw-6404	844	58	100	100	NUM
taxlaw-6404	844	59	%	%	NOUN
taxlaw-6404	844	60	7.34	7.34	NUM
taxlaw-6404	844	61	%	%	NOUN
taxlaw-6404	844	62	r	r	NOUN
taxlaw-6404	844	63	=	=	NOUN
taxlaw-6404	844	64	$	$	SYM
taxlaw-6404	844	65	9,604,000	9,604,000	NUM
taxlaw-6404	844	66	+	+	CCONJ
taxlaw-6404	844	67	.0734	.0734	PROPN
taxlaw-6404	844	68	(	(	PUNCT
taxlaw-6404	844	69	$	$	SYM
taxlaw-6404	844	70	40,411,000	40,411,000	NUM
taxlaw-6404	844	71	$	$	SYM
taxlaw-6404	844	72	8,541,000	8,541,000	NUM
taxlaw-6404	844	73	)	)	PUNCT
taxlaw-6404	844	74	r	r	NOUN
taxlaw-6404	844	75	=	=	PUNCT
taxlaw-6404	844	76	$	$	SYM
taxlaw-6404	844	77	11,943,000	11,943,000	NUM
taxlaw-6404	844	78	the	the	DET
taxlaw-6404	844	79	second	second	ADJ
taxlaw-6404	844	80	example	example	NOUN
taxlaw-6404	844	81	considers	consider	VERB
taxlaw-6404	844	82	the	the	DET
taxlaw-6404	844	83	revenue	revenue	NOUN
taxlaw-6404	844	84	requirement	requirement	NOUN
taxlaw-6404	844	85	after	after	ADP
taxlaw-6404	844	86	deducting	deduct	VERB
taxlaw-6404	844	87	adit	adit	NOUN
taxlaw-6404	844	88	from	from	ADP
taxlaw-6404	844	89	the	the	DET
taxlaw-6404	844	90	rate	rate	NOUN
taxlaw-6404	844	91	base	base	NOUN
taxlaw-6404	844	92	.	.	PUNCT
taxlaw-6404	845	1	this	this	PRON
taxlaw-6404	845	2	assumes	assume	VERB
taxlaw-6404	845	3	that	that	SCONJ
taxlaw-6404	845	4	ratepayers	ratepayer	NOUN
taxlaw-6404	845	5	have	have	AUX
taxlaw-6404	845	6	paid	pay	VERB
taxlaw-6404	845	7	sufficient	sufficient	ADJ
taxlaw-6404	845	8	tax	tax	NOUN
taxlaw-6404	845	9	expense	expense	NOUN
taxlaw-6404	845	10	that	that	PRON
taxlaw-6404	845	11	the	the	DET
taxlaw-6404	845	12	pool	pool	NOUN
taxlaw-6404	845	13	of	of	ADP
taxlaw-6404	845	14	tax	tax	NOUN
taxlaw-6404	845	15	savings	saving	NOUN
taxlaw-6404	845	16	from	from	ADP
taxlaw-6404	845	17	their	their	PRON
taxlaw-6404	845	18	payments	payment	NOUN
taxlaw-6404	845	19	is	be	AUX
taxlaw-6404	845	20	equal	equal	ADJ
taxlaw-6404	845	21	to	to	ADP
taxlaw-6404	845	22	the	the	DET
taxlaw-6404	845	23	tax	tax	NOUN
taxlaw-6404	845	24	savings	saving	NOUN
taxlaw-6404	845	25	that	that	PRON
taxlaw-6404	845	26	result	result	VERB
taxlaw-6404	845	27	from	from	ADP
taxlaw-6404	845	28	accelerated	accelerated	ADJ
taxlaw-6404	845	29	depreciation.179	depreciation.179	PROPN
taxlaw-6404	845	30	2	2	NUM
taxlaw-6404	845	31	.	.	PUNCT
taxlaw-6404	845	32	with	with	ADP
taxlaw-6404	845	33	adit	adit	NOUN
taxlaw-6404	845	34	:	:	PUNCT
taxlaw-6404	845	35	r	r	NOUN
taxlaw-6404	845	36	=	=	PUNCT
taxlaw-6404	845	37	o	o	X
taxlaw-6404	846	1	+	+	CCONJ
taxlaw-6404	846	2	r	r	NOUN
taxlaw-6404	846	3	(	(	PUNCT
taxlaw-6404	846	4	v	v	NOUN
taxlaw-6404	846	5	–	–	PUNCT
taxlaw-6404	846	6	d	d	NOUN
taxlaw-6404	846	7	–	–	PUNCT
taxlaw-6404	846	8	adit	adit	NOUN
taxlaw-6404	846	9	)	)	PUNCT
taxlaw-6404	846	10	176	176	NUM
taxlaw-6404	846	11	see	see	VERB
taxlaw-6404	846	12	arnold	arnold	PROPN
taxlaw-6404	846	13	c.	c.	PROPN
taxlaw-6404	846	14	harberger	harberger	PROPN
taxlaw-6404	846	15	,	,	PUNCT
taxlaw-6404	846	16	the	the	DET
taxlaw-6404	846	17	incidence	incidence	NOUN
taxlaw-6404	846	18	of	of	ADP
taxlaw-6404	846	19	the	the	DET
taxlaw-6404	846	20	corporate	corporate	ADJ
taxlaw-6404	846	21	income	income	NOUN
taxlaw-6404	846	22	tax	tax	NOUN
taxlaw-6404	846	23	,	,	PUNCT
taxlaw-6404	846	24	70	70	NUM
taxlaw-6404	846	25	j.	j.	PROPN
taxlaw-6404	846	26	of	of	ADP
taxlaw-6404	846	27	pol	pol	PROPN
taxlaw-6404	846	28	.	.	PUNCT
taxlaw-6404	846	29	econ	econ	PROPN
taxlaw-6404	846	30	.	.	PUNCT
taxlaw-6404	847	1	215	215	NUM
taxlaw-6404	847	2	(	(	PUNCT
taxlaw-6404	847	3	june	june	PROPN
taxlaw-6404	847	4	,	,	PUNCT
taxlaw-6404	847	5	1962	1962	NUM
taxlaw-6404	847	6	)	)	PUNCT
taxlaw-6404	847	7	;	;	PUNCT
taxlaw-6404	847	8	staff	staff	NOUN
taxlaw-6404	847	9	of	of	ADP
taxlaw-6404	847	10	joint	joint	ADJ
taxlaw-6404	847	11	comm	comm	NOUN
taxlaw-6404	847	12	.	.	PUNCT
taxlaw-6404	848	1	on	on	ADP
taxlaw-6404	848	2	tax’n	tax’n	NUM
taxlaw-6404	848	3	,	,	PUNCT
taxlaw-6404	848	4	jcx-14	jcx-14	PROPN
taxlaw-6404	848	5	-	-	PROPN
taxlaw-6404	848	6	13	13	NUM
taxlaw-6404	848	7	,	,	PUNCT
taxlaw-6404	848	8	modeling	model	VERB
taxlaw-6404	848	9	the	the	DET
taxlaw-6404	848	10	distribution	distribution	NOUN
taxlaw-6404	848	11	of	of	ADP
taxlaw-6404	848	12	taxes	taxis	NOUN
taxlaw-6404	848	13	on	on	ADP
taxlaw-6404	848	14	business	business	NOUN
taxlaw-6404	848	15	income	income	NOUN
taxlaw-6404	848	16	,	,	PUNCT
taxlaw-6404	848	17	(	(	PUNCT
taxlaw-6404	848	18	2013	2013	NUM
taxlaw-6404	848	19	)	)	PUNCT
taxlaw-6404	848	20	;	;	PUNCT
taxlaw-6404	848	21	jim	jim	PROPN
taxlaw-6404	848	22	nunns	nunns	PROPN
taxlaw-6404	848	23	,	,	PUNCT
taxlaw-6404	848	24	urban	urban	PROPN
taxlaw-6404	848	25	institute	institute	PROPN
taxlaw-6404	848	26	and	and	CCONJ
taxlaw-6404	848	27	urban	urban	ADJ
taxlaw-6404	848	28	-	-	PUNCT
taxlaw-6404	848	29	brookings	brookings	PROPN
taxlaw-6404	848	30	tax	tax	NOUN
taxlaw-6404	848	31	policy	policy	NOUN
taxlaw-6404	848	32	center	center	NOUN
taxlaw-6404	848	33	,	,	PUNCT
taxlaw-6404	848	34	how	how	SCONJ
taxlaw-6404	848	35	tpc	tpc	NOUN
taxlaw-6404	848	36	distributes	distribute	VERB
taxlaw-6404	848	37	the	the	DET
taxlaw-6404	848	38	corporate	corporate	ADJ
taxlaw-6404	848	39	income	income	NOUN
taxlaw-6404	848	40	tax	tax	NOUN
taxlaw-6404	848	41	(	(	PUNCT
taxlaw-6404	848	42	2012	2012	NUM
taxlaw-6404	848	43	)	)	PUNCT
taxlaw-6404	848	44	,	,	PUNCT
taxlaw-6404	848	45	https://www.taxpolicycenter.org/sites/default/files/alfresco/publication-pdfs/412651-how-tpcdistributes-the-corporate-income-tax.pdf	https://www.taxpolicycenter.org/sites/default/files/alfresco/publication-pdfs/412651-how-tpcdistributes-the-corporate-income-tax.pdf	NOUN
taxlaw-6404	848	46	[	[	X
taxlaw-6404	848	47	https://perma.cc/u2zw-g2ch	https://perma.cc/u2zw-g2ch	X
taxlaw-6404	848	48	]	]	SYM
taxlaw-6404	848	49	.	.	PUNCT
taxlaw-6404	849	1	177	177	NUM
taxlaw-6404	849	2	see	see	VERB
taxlaw-6404	849	3	gao	gao	PROPN
taxlaw-6404	849	4	,	,	PUNCT
taxlaw-6404	849	5	supra	supra	PROPN
taxlaw-6404	849	6	note	note	NOUN
taxlaw-6404	849	7	141	141	NUM
taxlaw-6404	849	8	,	,	PUNCT
taxlaw-6404	849	9	at	at	ADP
taxlaw-6404	849	10	5	5	NUM
taxlaw-6404	849	11	.	.	SYM
taxlaw-6404	849	12	178	178	NUM
taxlaw-6404	849	13	see	see	VERB
taxlaw-6404	849	14	appendix	appendix	NOUN
taxlaw-6404	849	15	c	c	NOUN
taxlaw-6404	849	16	,	,	PUNCT
taxlaw-6404	849	17	infra	infra	NOUN
taxlaw-6404	849	18	.	.	PUNCT
taxlaw-6404	850	1	179	179	NUM
taxlaw-6404	850	2	see	see	VERB
taxlaw-6404	850	3	supra	supra	PROPN
taxlaw-6404	850	4	notes	note	VERB
taxlaw-6404	850	5	173	173	NUM
taxlaw-6404	850	6	-	-	SYM
taxlaw-6404	850	7	176	176	NUM
taxlaw-6404	850	8	,	,	PUNCT
taxlaw-6404	850	9	and	and	CCONJ
taxlaw-6404	850	10	accompanying	accompany	VERB
taxlaw-6404	850	11	text	text	NOUN
taxlaw-6404	850	12	.	.	PUNCT
taxlaw-6404	851	1	2019	2019	NUM
taxlaw-6404	851	2	]	]	PUNCT
taxlaw-6404	851	3	stranded	strand	VERB
taxlaw-6404	851	4	assets	asset	NOUN
taxlaw-6404	851	5	and	and	CCONJ
taxlaw-6404	851	6	efficient	efficient	ADJ
taxlaw-6404	851	7	pricing	pricing	NOUN
taxlaw-6404	851	8	for	for	ADP
taxlaw-6404	851	9	regulated	regulated	ADJ
taxlaw-6404	851	10	utilities	utility	NOUN
taxlaw-6404	851	11	:	:	PUNCT
taxlaw-6404	851	12	a	a	DET
taxlaw-6404	851	13	federal	federal	ADJ
taxlaw-6404	851	14	tax	tax	NOUN
taxlaw-6404	851	15	solution	solution	NOUN
taxlaw-6404	851	16	31	31	NUM
taxlaw-6404	851	17	r	r	NOUN
taxlaw-6404	851	18	=	=	SYM
taxlaw-6404	851	19	$	$	SYM
taxlaw-6404	851	20	9604,000	9604,000	NUM
taxlaw-6404	851	21	+	+	CCONJ
taxlaw-6404	851	22	.0734	.0734	PROPN
taxlaw-6404	851	23	(	(	PUNCT
taxlaw-6404	851	24	$	$	SYM
taxlaw-6404	851	25	40,411,000	40,411,000	NUM
taxlaw-6404	851	26	$	$	SYM
taxlaw-6404	851	27	8,541,000	8,541,000	NUM
taxlaw-6404	851	28	$	$	SYM
taxlaw-6404	851	29	9,450,000	9,450,000	NUM
taxlaw-6404	851	30	)	)	PUNCT
taxlaw-6404	851	31	r	r	NOUN
taxlaw-6404	851	32	=	=	SYM
taxlaw-6404	851	33	$	$	SYM
taxlaw-6404	851	34	11,250,000	11,250,000	NUM
taxlaw-6404	851	35	third	third	ADJ
taxlaw-6404	851	36	,	,	PUNCT
taxlaw-6404	851	37	the	the	DET
taxlaw-6404	851	38	electricity	electricity	NOUN
taxlaw-6404	851	39	rate	rate	NOUN
taxlaw-6404	851	40	discount	discount	NOUN
taxlaw-6404	851	41	that	that	PRON
taxlaw-6404	851	42	results	result	VERB
taxlaw-6404	851	43	from	from	ADP
taxlaw-6404	851	44	tax	tax	NOUN
taxlaw-6404	851	45	subsidies	subsidy	NOUN
taxlaw-6404	851	46	may	may	AUX
taxlaw-6404	851	47	be	be	AUX
taxlaw-6404	851	48	determined	determine	VERB
taxlaw-6404	851	49	.	.	PUNCT
taxlaw-6404	852	1	the	the	DET
taxlaw-6404	852	2	difference	difference	NOUN
taxlaw-6404	852	3	between	between	ADP
taxlaw-6404	852	4	the	the	DET
taxlaw-6404	852	5	two	two	NUM
taxlaw-6404	852	6	revenue	revenue	NOUN
taxlaw-6404	852	7	requirement	requirement	NOUN
taxlaw-6404	852	8	calculations	calculation	NOUN
taxlaw-6404	852	9	divided	divide	VERB
taxlaw-6404	852	10	by	by	ADP
taxlaw-6404	852	11	the	the	DET
taxlaw-6404	852	12	original	original	ADJ
taxlaw-6404	852	13	revenue	revenue	NOUN
taxlaw-6404	852	14	requirement	requirement	NOUN
taxlaw-6404	852	15	(	(	PUNCT
taxlaw-6404	852	16	ignoring	ignore	VERB
taxlaw-6404	852	17	adit	adit	NOUN
taxlaw-6404	852	18	)	)	PUNCT
taxlaw-6404	852	19	will	will	AUX
taxlaw-6404	852	20	provide	provide	VERB
taxlaw-6404	852	21	the	the	DET
taxlaw-6404	852	22	percentage	percentage	NOUN
taxlaw-6404	852	23	discount	discount	NOUN
taxlaw-6404	852	24	.	.	PUNCT
taxlaw-6404	853	1	3	3	X
taxlaw-6404	853	2	.	.	X
taxlaw-6404	853	3	percentage	percentage	NOUN
taxlaw-6404	853	4	difference	difference	NOUN
taxlaw-6404	853	5	in	in	ADP
taxlaw-6404	853	6	revenue	revenue	NOUN
taxlaw-6404	853	7	requirement	requirement	NOUN
taxlaw-6404	853	8	(	(	PUNCT
taxlaw-6404	853	9	$	$	SYM
taxlaw-6404	853	10	11,943,000	11,943,000	NUM
taxlaw-6404	853	11	$	$	SYM
taxlaw-6404	853	12	111,250,000	111,250,000	NUM
taxlaw-6404	853	13	)	)	PUNCT
taxlaw-6404	853	14	/	/	SYM
taxlaw-6404	853	15	$	$	SYM
taxlaw-6404	853	16	11,943,000	11,943,000	NUM
taxlaw-6404	853	17	=	=	SYM
taxlaw-6404	853	18	5.81	5.81	NUM
taxlaw-6404	853	19	%	%	NOUN
taxlaw-6404	853	20	discount	discount	NOUN
taxlaw-6404	853	21	while	while	SCONJ
taxlaw-6404	853	22	consumers	consumer	NOUN
taxlaw-6404	853	23	may	may	AUX
taxlaw-6404	853	24	enjoy	enjoy	VERB
taxlaw-6404	853	25	the	the	DET
taxlaw-6404	853	26	discount	discount	NOUN
taxlaw-6404	853	27	in	in	ADP
taxlaw-6404	853	28	their	their	PRON
taxlaw-6404	853	29	utility	utility	NOUN
taxlaw-6404	853	30	rates	rate	NOUN
taxlaw-6404	853	31	,	,	PUNCT
taxlaw-6404	853	32	adverse	adverse	ADJ
taxlaw-6404	853	33	consequences	consequence	NOUN
taxlaw-6404	853	34	result	result	VERB
taxlaw-6404	853	35	from	from	ADP
taxlaw-6404	853	36	artificially	artificially	ADV
taxlaw-6404	853	37	depressing	depress	VERB
taxlaw-6404	853	38	the	the	DET
taxlaw-6404	853	39	prices	price	NOUN
taxlaw-6404	853	40	for	for	ADP
taxlaw-6404	853	41	electricity	electricity	NOUN
taxlaw-6404	853	42	and	and	CCONJ
taxlaw-6404	853	43	natural	natural	ADJ
taxlaw-6404	853	44	gas	gas	NOUN
taxlaw-6404	853	45	.	.	PUNCT
taxlaw-6404	854	1	first	first	ADV
taxlaw-6404	854	2	,	,	PUNCT
taxlaw-6404	854	3	there	there	PRON
taxlaw-6404	854	4	is	be	VERB
taxlaw-6404	854	5	a	a	DET
taxlaw-6404	854	6	relationship	relationship	NOUN
taxlaw-6404	854	7	between	between	ADP
taxlaw-6404	854	8	price	price	NOUN
taxlaw-6404	854	9	and	and	CCONJ
taxlaw-6404	854	10	the	the	DET
taxlaw-6404	854	11	quantity	quantity	NOUN
taxlaw-6404	854	12	demanded	demand	VERB
taxlaw-6404	854	13	for	for	ADP
taxlaw-6404	854	14	most	most	ADJ
taxlaw-6404	854	15	goods	good	NOUN
taxlaw-6404	854	16	in	in	ADP
taxlaw-6404	854	17	the	the	DET
taxlaw-6404	854	18	economy.180	economy.180	NOUN
taxlaw-6404	854	19	the	the	DET
taxlaw-6404	854	20	law	law	NOUN
taxlaw-6404	854	21	of	of	ADP
taxlaw-6404	854	22	demand	demand	NOUN
taxlaw-6404	854	23	provides	provide	VERB
taxlaw-6404	854	24	that	that	SCONJ
taxlaw-6404	854	25	,	,	PUNCT
taxlaw-6404	854	26	all	all	PRON
taxlaw-6404	854	27	else	else	ADV
taxlaw-6404	854	28	being	be	AUX
taxlaw-6404	854	29	equal	equal	ADJ
taxlaw-6404	854	30	,	,	PUNCT
taxlaw-6404	854	31	when	when	SCONJ
taxlaw-6404	854	32	the	the	DET
taxlaw-6404	854	33	price	price	NOUN
taxlaw-6404	854	34	of	of	ADP
taxlaw-6404	854	35	a	a	DET
taxlaw-6404	854	36	good	good	ADJ
taxlaw-6404	854	37	rises	rise	NOUN
taxlaw-6404	854	38	,	,	PUNCT
taxlaw-6404	854	39	demand	demand	NOUN
taxlaw-6404	854	40	is	be	AUX
taxlaw-6404	854	41	lower	low	ADJ
taxlaw-6404	854	42	;	;	PUNCT
taxlaw-6404	854	43	when	when	SCONJ
taxlaw-6404	854	44	the	the	DET
taxlaw-6404	854	45	price	price	NOUN
taxlaw-6404	854	46	of	of	ADP
taxlaw-6404	854	47	a	a	DET
taxlaw-6404	854	48	good	good	ADJ
taxlaw-6404	854	49	falls	fall	NOUN
taxlaw-6404	854	50	,	,	PUNCT
taxlaw-6404	854	51	demand	demand	NOUN
taxlaw-6404	854	52	is	be	AUX
taxlaw-6404	854	53	higher.181	higher.181	PROPN
taxlaw-6404	854	54	assuming	assume	VERB
taxlaw-6404	854	55	a	a	DET
taxlaw-6404	854	56	robust	robust	ADJ
taxlaw-6404	854	57	market	market	NOUN
taxlaw-6404	854	58	,	,	PUNCT
taxlaw-6404	854	59	the	the	DET
taxlaw-6404	854	60	law	law	NOUN
taxlaw-6404	854	61	of	of	ADP
taxlaw-6404	854	62	supply	supply	NOUN
taxlaw-6404	854	63	and	and	CCONJ
taxlaw-6404	854	64	demand	demand	NOUN
taxlaw-6404	854	65	clarifies	clarify	VERB
taxlaw-6404	854	66	that	that	SCONJ
taxlaw-6404	854	67	the	the	DET
taxlaw-6404	854	68	price	price	NOUN
taxlaw-6404	854	69	of	of	ADP
taxlaw-6404	854	70	a	a	DET
taxlaw-6404	854	71	good	good	NOUN
taxlaw-6404	854	72	will	will	AUX
taxlaw-6404	854	73	adjust	adjust	VERB
taxlaw-6404	854	74	to	to	PART
taxlaw-6404	854	75	bring	bring	VERB
taxlaw-6404	854	76	the	the	DET
taxlaw-6404	854	77	quantity	quantity	NOUN
taxlaw-6404	854	78	supplied	supply	VERB
taxlaw-6404	854	79	and	and	CCONJ
taxlaw-6404	854	80	the	the	DET
taxlaw-6404	854	81	quantity	quantity	NOUN
taxlaw-6404	854	82	demanded	demand	VERB
taxlaw-6404	854	83	into	into	ADP
taxlaw-6404	854	84	equilibrium.182	equilibrium.182	PROPN
taxlaw-6404	854	85	the	the	DET
taxlaw-6404	854	86	equilibrium	equilibrium	NOUN
taxlaw-6404	854	87	price	price	NOUN
taxlaw-6404	854	88	,	,	PUNCT
taxlaw-6404	854	89	or	or	CCONJ
taxlaw-6404	854	90	market	market	NOUN
taxlaw-6404	854	91	-	-	PUNCT
taxlaw-6404	854	92	clearing	clearing	NOUN
taxlaw-6404	854	93	price	price	NOUN
taxlaw-6404	854	94	,	,	PUNCT
taxlaw-6404	854	95	is	be	AUX
taxlaw-6404	854	96	the	the	DET
taxlaw-6404	854	97	price	price	NOUN
taxlaw-6404	854	98	at	at	ADP
taxlaw-6404	854	99	which	which	PRON
taxlaw-6404	854	100	buyers	buyer	NOUN
taxlaw-6404	854	101	(	(	PUNCT
taxlaw-6404	854	102	who	who	PRON
taxlaw-6404	854	103	are	be	AUX
taxlaw-6404	854	104	willing	willing	ADJ
taxlaw-6404	854	105	and	and	CCONJ
taxlaw-6404	854	106	able	able	ADJ
taxlaw-6404	854	107	to	to	PART
taxlaw-6404	854	108	purchase	purchase	VERB
taxlaw-6404	854	109	)	)	PUNCT
taxlaw-6404	854	110	demand	demand	NOUN
taxlaw-6404	854	111	and	and	CCONJ
taxlaw-6404	854	112	sellers	seller	NOUN
taxlaw-6404	854	113	(	(	PUNCT
taxlaw-6404	854	114	who	who	PRON
taxlaw-6404	854	115	are	be	AUX
taxlaw-6404	854	116	willing	willing	ADJ
taxlaw-6404	854	117	and	and	CCONJ
taxlaw-6404	854	118	able	able	ADJ
taxlaw-6404	854	119	to	to	PART
taxlaw-6404	854	120	sell	sell	VERB
taxlaw-6404	854	121	)	)	PUNCT
taxlaw-6404	854	122	supply.183	supply.183	NOUN
taxlaw-6404	854	123	consequently	consequently	ADV
taxlaw-6404	854	124	,	,	PUNCT
taxlaw-6404	854	125	when	when	SCONJ
taxlaw-6404	854	126	a	a	DET
taxlaw-6404	854	127	government	government	NOUN
taxlaw-6404	854	128	introduces	introduce	VERB
taxlaw-6404	854	129	subsidies	subsidy	NOUN
taxlaw-6404	854	130	that	that	PRON
taxlaw-6404	854	131	artificially	artificially	ADV
taxlaw-6404	854	132	reduce	reduce	VERB
taxlaw-6404	854	133	prices	price	NOUN
taxlaw-6404	854	134	for	for	ADP
taxlaw-6404	854	135	consumers	consumer	NOUN
taxlaw-6404	854	136	,	,	PUNCT
taxlaw-6404	854	137	consumer	consumer	NOUN
taxlaw-6404	854	138	demand	demand	NOUN
taxlaw-6404	854	139	for	for	ADP
taxlaw-6404	854	140	gas	gas	NOUN
taxlaw-6404	854	141	and	and	CCONJ
taxlaw-6404	854	142	electricity	electricity	NOUN
taxlaw-6404	854	143	will	will	AUX
taxlaw-6404	854	144	be	be	AUX
taxlaw-6404	854	145	higher.184	higher.184	VERB
taxlaw-6404	854	146	lower	low	ADJ
taxlaw-6404	854	147	prices	price	NOUN
taxlaw-6404	854	148	may	may	AUX
taxlaw-6404	854	149	also	also	ADV
taxlaw-6404	854	150	encourage	encourage	VERB
taxlaw-6404	854	151	wasteful	wasteful	ADJ
taxlaw-6404	854	152	use	use	NOUN
taxlaw-6404	854	153	of	of	ADP
taxlaw-6404	854	154	these	these	DET
taxlaw-6404	854	155	resources	resource	NOUN
taxlaw-6404	854	156	.	.	PUNCT
taxlaw-6404	855	1	fossil	fossil	ADJ
taxlaw-6404	855	2	fuels	fuel	NOUN
taxlaw-6404	855	3	also	also	ADV
taxlaw-6404	855	4	have	have	VERB
taxlaw-6404	855	5	numerous	numerous	ADJ
taxlaw-6404	855	6	negative	negative	ADJ
taxlaw-6404	855	7	externalities	externality	NOUN
taxlaw-6404	855	8	associated	associate	VERB
taxlaw-6404	855	9	with	with	ADP
taxlaw-6404	855	10	their	their	PRON
taxlaw-6404	855	11	extraction	extraction	NOUN
taxlaw-6404	855	12	,	,	PUNCT
taxlaw-6404	855	13	production	production	NOUN
taxlaw-6404	855	14	,	,	PUNCT
taxlaw-6404	855	15	and	and	CCONJ
taxlaw-6404	855	16	use	use	NOUN
taxlaw-6404	855	17	,	,	PUNCT
taxlaw-6404	855	18	including	include	VERB
taxlaw-6404	855	19	the	the	DET
taxlaw-6404	855	20	health	health	NOUN
taxlaw-6404	855	21	and	and	CCONJ
taxlaw-6404	855	22	environmental	environmental	ADJ
taxlaw-6404	855	23	harms	harm	NOUN
taxlaw-6404	855	24	associated	associate	VERB
taxlaw-6404	855	25	with	with	ADP
taxlaw-6404	855	26	air	air	NOUN
taxlaw-6404	855	27	and	and	CCONJ
taxlaw-6404	855	28	water	water	NOUN
taxlaw-6404	855	29	pollution	pollution	NOUN
taxlaw-6404	855	30	and	and	CCONJ
taxlaw-6404	855	31	the	the	DET
taxlaw-6404	855	32	growing	grow	VERB
taxlaw-6404	855	33	threats	threat	NOUN
taxlaw-6404	855	34	associated	associate	VERB
taxlaw-6404	855	35	with	with	ADP
taxlaw-6404	855	36	climate	climate	NOUN
taxlaw-6404	855	37	change.185	change.185	ADJ
taxlaw-6404	855	38	subsidizing	subsidize	VERB
taxlaw-6404	855	39	use	use	NOUN
taxlaw-6404	855	40	of	of	ADP
taxlaw-6404	855	41	fossil	fossil	ADJ
taxlaw-6404	855	42	fuels	fuel	NOUN
taxlaw-6404	855	43	only	only	ADV
taxlaw-6404	855	44	exacerbates	exacerbate	VERB
taxlaw-6404	855	45	these	these	DET
taxlaw-6404	855	46	problems	problem	NOUN
taxlaw-6404	855	47	.	.	PUNCT
taxlaw-6404	856	1	furthermore	furthermore	ADV
taxlaw-6404	856	2	,	,	PUNCT
taxlaw-6404	856	3	these	these	DET
taxlaw-6404	856	4	tax	tax	NOUN
taxlaw-6404	856	5	subsidies	subsidy	NOUN
taxlaw-6404	856	6	may	may	AUX
taxlaw-6404	856	7	generate	generate	VERB
taxlaw-6404	856	8	deadweight	deadweight	ADJ
taxlaw-6404	856	9	loss	loss	NOUN
taxlaw-6404	856	10	at	at	ADP
taxlaw-6404	856	11	the	the	DET
taxlaw-6404	856	12	macroeconomic	macroeconomic	ADJ
taxlaw-6404	856	13	level	level	NOUN
taxlaw-6404	856	14	.	.	PUNCT
taxlaw-6404	857	1	the	the	DET
taxlaw-6404	857	2	loss	loss	NOUN
taxlaw-6404	857	3	in	in	ADP
taxlaw-6404	857	4	revenue	revenue	NOUN
taxlaw-6404	857	5	to	to	ADP
taxlaw-6404	857	6	the	the	DET
taxlaw-6404	857	7	federal	federal	ADJ
taxlaw-6404	857	8	government	government	NOUN
taxlaw-6404	857	9	from	from	ADP
taxlaw-6404	857	10	the	the	DET
taxlaw-6404	857	11	tax	tax	NOUN
taxlaw-6404	857	12	preference	preference	NOUN
taxlaw-6404	857	13	is	be	AUX
taxlaw-6404	857	14	likely	likely	ADJ
taxlaw-6404	857	15	to	to	PART
taxlaw-6404	857	16	be	be	AUX
taxlaw-6404	857	17	substantial	substantial	ADJ
taxlaw-6404	857	18	.	.	PUNCT
taxlaw-6404	858	1	the	the	DET
taxlaw-6404	858	2	joint	joint	ADJ
taxlaw-6404	858	3	committee	committee	NOUN
taxlaw-6404	858	4	on	on	ADP
taxlaw-6404	858	5	taxation	taxation	NOUN
taxlaw-6404	858	6	reports	report	VERB
taxlaw-6404	858	7	that	that	SCONJ
taxlaw-6404	858	8	the	the	DET
taxlaw-6404	858	9	revenue	revenue	NOUN
taxlaw-6404	858	10	losses	loss	NOUN
taxlaw-6404	858	11	associated	associate	VERB
taxlaw-6404	858	12	with	with	ADP
taxlaw-6404	858	13	the	the	DET
taxlaw-6404	858	14	shorter	short	ADJ
taxlaw-6404	858	15	depreciation	depreciation	NOUN
taxlaw-6404	858	16	periods	period	NOUN
taxlaw-6404	858	17	for	for	ADP
taxlaw-6404	858	18	electric	electric	ADJ
taxlaw-6404	858	19	transmission	transmission	NOUN
taxlaw-6404	858	20	lines	line	NOUN
taxlaw-6404	858	21	alone	alone	ADV
taxlaw-6404	858	22	are	be	AUX
taxlaw-6404	858	23	between	between	ADP
taxlaw-6404	858	24	$	$	SYM
taxlaw-6404	858	25	40	40	NUM
taxlaw-6404	858	26	and	and	CCONJ
taxlaw-6404	858	27	$	$	SYM
taxlaw-6404	858	28	100	100	NUM
taxlaw-6404	858	29	million	million	NUM
taxlaw-6404	858	30	per	per	ADP
taxlaw-6404	858	31	year.186	year.186	NOUN
taxlaw-6404	858	32	revenue	revenue	NOUN
taxlaw-6404	858	33	losses	loss	NOUN
taxlaw-6404	858	34	from	from	ADP
taxlaw-6404	858	35	accelerated	accelerated	ADJ
taxlaw-6404	858	36	depreciation	depreciation	NOUN
taxlaw-6404	858	37	of	of	ADP
taxlaw-6404	858	38	natural	natural	ADJ
taxlaw-6404	858	39	gas	gas	NOUN
taxlaw-6404	858	40	lines	line	NOUN
taxlaw-6404	858	41	are	be	AUX
taxlaw-6404	858	42	between	between	ADP
taxlaw-6404	858	43	$	$	SYM
taxlaw-6404	858	44	80	80	NUM
taxlaw-6404	858	45	and	and	CCONJ
taxlaw-6404	858	46	$	$	SYM
taxlaw-6404	858	47	200	200	NUM
taxlaw-6404	858	48	million	million	NUM
taxlaw-6404	858	49	per	per	ADP
taxlaw-6404	858	50	year.187	year.187	PROPN
taxlaw-6404	858	51	the	the	DET
taxlaw-6404	858	52	tax	tax	NOUN
taxlaw-6404	858	53	expenditure	expenditure	NOUN
taxlaw-6404	858	54	budget	budget	NOUN
taxlaw-6404	858	55	does	do	AUX
taxlaw-6404	858	56	not	not	PART
taxlaw-6404	858	57	track	track	VERB
taxlaw-6404	858	58	the	the	DET
taxlaw-6404	858	59	revenue	revenue	NOUN
taxlaw-6404	858	60	losses	loss	NOUN
taxlaw-6404	858	61	specifically	specifically	ADV
taxlaw-6404	858	62	associated	associate	VERB
taxlaw-6404	858	63	with	with	ADP
taxlaw-6404	858	64	accelerated	accelerate	VERB
taxlaw-6404	858	65	cost	cost	NOUN
taxlaw-6404	858	66	recovery	recovery	NOUN
taxlaw-6404	858	67	for	for	ADP
taxlaw-6404	858	68	other	other	ADJ
taxlaw-6404	858	69	energy	energy	NOUN
taxlaw-6404	858	70	plant	plant	NOUN
taxlaw-6404	858	71	,	,	PUNCT
taxlaw-6404	858	72	property	property	NOUN
taxlaw-6404	858	73	and	and	CCONJ
taxlaw-6404	858	74	equipment	equipment	NOUN
taxlaw-6404	858	75	.	.	PUNCT
taxlaw-6404	859	1	180	180	NUM
taxlaw-6404	859	2	see	see	VERB
taxlaw-6404	859	3	n.	n.	PROPN
taxlaw-6404	859	4	gregory	gregory	PROPN
taxlaw-6404	859	5	mankiw	mankiw	PROPN
taxlaw-6404	859	6	,	,	PUNCT
taxlaw-6404	859	7	principles	principle	NOUN
taxlaw-6404	859	8	of	of	ADP
taxlaw-6404	859	9	economics	economic	NOUN
taxlaw-6404	859	10	,	,	PUNCT
taxlaw-6404	859	11	67(5th	67(5th	NUM
taxlaw-6404	859	12	ed	ed	NOUN
taxlaw-6404	859	13	.	.	PROPN
taxlaw-6404	859	14	2008	2008	NUM
taxlaw-6404	859	15	)	)	PUNCT
taxlaw-6404	859	16	.	.	PUNCT
taxlaw-6404	860	1	181	181	NUM
taxlaw-6404	861	1	i	i	PRON
taxlaw-6404	861	2	d.	d.	NOUN
taxlaw-6404	861	3	182	182	NUM
taxlaw-6404	862	1	i	i	PRON
taxlaw-6404	862	2	d.	d.	PROPN
taxlaw-6404	862	3	at	at	ADP
taxlaw-6404	862	4	77	77	NUM
taxlaw-6404	862	5	.	.	PUNCT
taxlaw-6404	863	1	183	183	NUM
taxlaw-6404	864	1	i	i	PROPN
taxlaw-6404	864	2	d.	d.	PROPN
taxlaw-6404	864	3	184	184	NUM
taxlaw-6404	865	1	i	i	PROPN
taxlaw-6404	865	2	d.	d.	PROPN
taxlaw-6404	865	3	at	at	ADP
taxlaw-6404	865	4	43	43	NUM
taxlaw-6404	865	5	-	-	SYM
taxlaw-6404	865	6	44	44	NUM
taxlaw-6404	865	7	.	.	PUNCT
taxlaw-6404	866	1	note	note	NOUN
taxlaw-6404	866	2	,	,	PUNCT
taxlaw-6404	866	3	however	however	ADV
taxlaw-6404	866	4	,	,	PUNCT
taxlaw-6404	866	5	that	that	SCONJ
taxlaw-6404	866	6	consumers	consumer	NOUN
taxlaw-6404	866	7	generally	generally	ADV
taxlaw-6404	866	8	have	have	VERB
taxlaw-6404	866	9	an	an	DET
taxlaw-6404	866	10	inelastic	inelastic	ADJ
taxlaw-6404	866	11	response	response	NOUN
taxlaw-6404	866	12	to	to	ADP
taxlaw-6404	866	13	energy	energy	NOUN
taxlaw-6404	866	14	price	price	NOUN
taxlaw-6404	866	15	changes	change	NOUN
taxlaw-6404	866	16	.	.	PUNCT
taxlaw-6404	867	1	raising	raise	VERB
taxlaw-6404	867	2	prices	price	NOUN
taxlaw-6404	867	3	may	may	AUX
taxlaw-6404	867	4	not	not	PART
taxlaw-6404	867	5	immediately	immediately	ADV
taxlaw-6404	867	6	result	result	VERB
taxlaw-6404	867	7	in	in	ADP
taxlaw-6404	867	8	a	a	DET
taxlaw-6404	867	9	reduction	reduction	NOUN
taxlaw-6404	867	10	in	in	ADP
taxlaw-6404	867	11	use	use	NOUN
taxlaw-6404	867	12	.	.	PUNCT
taxlaw-6404	868	1	185	185	NUM
taxlaw-6404	868	2	see	see	VERB
taxlaw-6404	868	3	supra	supra	PROPN
taxlaw-6404	868	4	note	note	NOUN
taxlaw-6404	868	5	1	1	NUM
taxlaw-6404	868	6	.	.	SYM
taxlaw-6404	868	7	186	186	NUM
taxlaw-6404	868	8	see	see	NOUN
taxlaw-6404	868	9	staff	staff	NOUN
taxlaw-6404	868	10	of	of	ADP
taxlaw-6404	868	11	joint	joint	ADJ
taxlaw-6404	868	12	comm	comm	NOUN
taxlaw-6404	868	13	.	.	PUNCT
taxlaw-6404	869	1	on	on	ADP
taxlaw-6404	869	2	tax’n	tax’n	NUM
taxlaw-6404	869	3	jcx-81	jcx-81	NOUN
taxlaw-6404	869	4	-	-	SYM
taxlaw-6404	869	5	18	18	NUM
taxlaw-6404	869	6	,	,	PUNCT
taxlaw-6404	869	7	estimates	estimate	NOUN
taxlaw-6404	869	8	of	of	ADP
taxlaw-6404	869	9	federal	federal	ADJ
taxlaw-6404	869	10	tax	tax	NOUN
taxlaw-6404	869	11	expenditures	expenditure	NOUN
taxlaw-6404	869	12	for	for	ADP
taxlaw-6404	869	13	fiscal	fiscal	ADJ
taxlaw-6404	869	14	years	year	NOUN
taxlaw-6404	869	15	2018	2018	NUM
taxlaw-6404	869	16	-	-	SYM
taxlaw-6404	869	17	2022	2022	NUM
taxlaw-6404	869	18	22	22	NUM
taxlaw-6404	869	19	(	(	PUNCT
taxlaw-6404	869	20	2018	2018	NUM
taxlaw-6404	869	21	)	)	PUNCT
taxlaw-6404	869	22	;	;	PUNCT
taxlaw-6404	869	23	staff	staff	NOUN
taxlaw-6404	869	24	of	of	ADP
taxlaw-6404	869	25	comm	comm	NOUN
taxlaw-6404	869	26	.	.	PUNCT
taxlaw-6404	870	1	on	on	ADP
taxlaw-6404	870	2	tax’n	tax’n	NUM
taxlaw-6404	870	3	,	,	PUNCT
taxlaw-6404	870	4	115th	115th	ADJ
taxlaw-6404	870	5	cong	cong	NOUN
taxlaw-6404	870	6	.	.	PUNCT
taxlaw-6404	870	7	,	,	PUNCT
taxlaw-6404	870	8	estimates	estimate	NOUN
taxlaw-6404	870	9	of	of	ADP
taxlaw-6404	870	10	federal	federal	ADJ
taxlaw-6404	870	11	tax	tax	NOUN
taxlaw-6404	870	12	expenditures	expenditure	NOUN
taxlaw-6404	870	13	for	for	ADP
taxlaw-6404	870	14	fiscal	fiscal	ADJ
taxlaw-6404	870	15	years	year	NOUN
taxlaw-6404	870	16	2016	2016	NUM
taxlaw-6404	870	17	-	-	SYM
taxlaw-6404	870	18	2020	2020	NUM
taxlaw-6404	870	19	,	,	PUNCT
taxlaw-6404	870	20	jcx-3	jcx-3	NOUN
taxlaw-6404	870	21	-	-	X
taxlaw-6404	870	22	17	17	NUM
taxlaw-6404	870	23	,	,	PUNCT
taxlaw-6404	870	24	30	30	NUM
taxlaw-6404	870	25	(	(	PUNCT
taxlaw-6404	870	26	2017	2017	NUM
taxlaw-6404	870	27	)	)	PUNCT
taxlaw-6404	870	28	.	.	PUNCT
taxlaw-6404	871	1	187	187	NUM
taxlaw-6404	872	1	i	i	PRON
taxlaw-6404	872	2	d.	d.	PROPN
taxlaw-6404	872	3	compare	compare	VERB
taxlaw-6404	872	4	one	one	NUM
taxlaw-6404	872	5	year	year	NOUN
taxlaw-6404	872	6	(	(	PUNCT
taxlaw-6404	872	7	as	as	SCONJ
taxlaw-6404	872	8	opposed	oppose	VERB
taxlaw-6404	872	9	to	to	ADP
taxlaw-6404	872	10	five	five	NUM
taxlaw-6404	872	11	year	year	NOUN
taxlaw-6404	872	12	)	)	PUNCT
taxlaw-6404	872	13	expenditures	expenditure	NOUN
taxlaw-6404	872	14	for	for	ADP
taxlaw-6404	872	15	15	15	NUM
taxlaw-6404	872	16	-	-	PUNCT
taxlaw-6404	872	17	year	year	NOUN
taxlaw-6404	872	18	macrs	macrs	NOUN
taxlaw-6404	872	19	for	for	ADP
taxlaw-6404	872	20	certain	certain	ADJ
taxlaw-6404	872	21	electric	electric	ADJ
taxlaw-6404	872	22	transmission	transmission	NOUN
taxlaw-6404	872	23	property	property	NOUN
taxlaw-6404	872	24	in	in	ADP
taxlaw-6404	872	25	staff	staff	NOUN
taxlaw-6404	872	26	of	of	ADP
taxlaw-6404	872	27	joint	joint	ADJ
taxlaw-6404	872	28	comm	comm	NOUN
taxlaw-6404	872	29	.	.	PUNCT
taxlaw-6404	873	1	on	on	ADP
taxlaw-6404	873	2	tax’n	tax’n	NUM
taxlaw-6404	873	3	jcx-81	jcx-81	NOUN
taxlaw-6404	873	4	-	-	SYM
taxlaw-6404	873	5	18	18	NUM
taxlaw-6404	873	6	,	,	PUNCT
taxlaw-6404	873	7	estimates	estimate	NOUN
taxlaw-6404	873	8	of	of	ADP
taxlaw-6404	873	9	federal	federal	ADJ
taxlaw-6404	873	10	tax	tax	NOUN
taxlaw-6404	873	11	expenditures	expenditure	NOUN
taxlaw-6404	873	12	for	for	ADP
taxlaw-6404	873	13	fiscal	fiscal	ADJ
taxlaw-6404	873	14	years	year	NOUN
taxlaw-6404	873	15	2018	2018	NUM
taxlaw-6404	873	16	-	-	SYM
taxlaw-6404	873	17	2022	2022	NUM
taxlaw-6404	873	18	22	22	NUM
taxlaw-6404	873	19	(	(	PUNCT
taxlaw-6404	873	20	2018	2018	NUM
taxlaw-6404	873	21	)	)	PUNCT
taxlaw-6404	873	22	with	with	ADP
taxlaw-6404	873	23	staff	staff	NOUN
taxlaw-6404	873	24	of	of	ADP
taxlaw-6404	873	25	comm	comm	NOUN
taxlaw-6404	873	26	.	.	PUNCT
taxlaw-6404	874	1	on	on	ADP
taxlaw-6404	874	2	tax’n	tax’n	NUM
taxlaw-6404	874	3	,	,	PUNCT
taxlaw-6404	874	4	115th	115th	ADJ
taxlaw-6404	874	5	cong	cong	NOUN
taxlaw-6404	874	6	.	.	PUNCT
taxlaw-6404	874	7	,	,	PUNCT
taxlaw-6404	874	8	estimates	estimate	NOUN
taxlaw-6404	874	9	of	of	ADP
taxlaw-6404	874	10	federal	federal	ADJ
taxlaw-6404	874	11	tax	tax	NOUN
taxlaw-6404	874	12	expenditures	expenditure	NOUN
taxlaw-6404	874	13	for	for	ADP
taxlaw-6404	874	14	fiscal	fiscal	ADJ
taxlaw-6404	874	15	years	year	NOUN
taxlaw-6404	874	16	2016	2016	NUM
taxlaw-6404	874	17	-	-	SYM
taxlaw-6404	874	18	2020	2020	NUM
taxlaw-6404	874	19	,	,	PUNCT
taxlaw-6404	874	20	jcx-3	jcx-3	NOUN
taxlaw-6404	874	21	-	-	X
taxlaw-6404	874	22	17	17	NUM
taxlaw-6404	874	23	,	,	PUNCT
taxlaw-6404	874	24	30	30	NUM
taxlaw-6404	874	25	(	(	PUNCT
taxlaw-6404	874	26	2017	2017	NUM
taxlaw-6404	874	27	)	)	PUNCT
taxlaw-6404	874	28	.	.	PUNCT
taxlaw-6404	875	1	columbia	columbia	PROPN
taxlaw-6404	875	2	journal	journal	PROPN
taxlaw-6404	875	3	of	of	ADP
taxlaw-6404	875	4	tax	tax	NOUN
taxlaw-6404	875	5	law	law	NOUN
taxlaw-6404	876	1	[	[	X
taxlaw-6404	876	2	vol	vol	NOUN
taxlaw-6404	876	3	.	.	PUNCT
taxlaw-6404	877	1	11:1	11:1	NUM
taxlaw-6404	877	2	32	32	NUM
taxlaw-6404	877	3	nevertheless	nevertheless	ADV
taxlaw-6404	877	4	,	,	PUNCT
taxlaw-6404	877	5	when	when	SCONJ
taxlaw-6404	877	6	combined	combine	VERB
taxlaw-6404	877	7	with	with	ADP
taxlaw-6404	877	8	the	the	DET
taxlaw-6404	877	9	social	social	ADJ
taxlaw-6404	877	10	costs	cost	NOUN
taxlaw-6404	877	11	of	of	ADP
taxlaw-6404	877	12	harm	harm	NOUN
taxlaw-6404	877	13	to	to	ADP
taxlaw-6404	877	14	health	health	NOUN
taxlaw-6404	877	15	and	and	CCONJ
taxlaw-6404	877	16	the	the	DET
taxlaw-6404	877	17	environment	environment	NOUN
taxlaw-6404	877	18	,	,	PUNCT
taxlaw-6404	877	19	the	the	DET
taxlaw-6404	877	20	total	total	ADJ
taxlaw-6404	877	21	costs	cost	NOUN
taxlaw-6404	877	22	to	to	ADP
taxlaw-6404	877	23	the	the	DET
taxlaw-6404	877	24	society	society	NOUN
taxlaw-6404	877	25	may	may	AUX
taxlaw-6404	877	26	exceed	exceed	VERB
taxlaw-6404	877	27	the	the	DET
taxlaw-6404	877	28	economic	economic	ADJ
taxlaw-6404	877	29	benefits	benefit	NOUN
taxlaw-6404	877	30	of	of	ADP
taxlaw-6404	877	31	cheaper	cheap	ADJ
taxlaw-6404	877	32	electricity	electricity	NOUN
taxlaw-6404	877	33	.	.	PUNCT
taxlaw-6404	878	1	while	while	SCONJ
taxlaw-6404	878	2	there	there	PRON
taxlaw-6404	878	3	appear	appear	VERB
taxlaw-6404	878	4	to	to	PART
taxlaw-6404	878	5	be	be	AUX
taxlaw-6404	878	6	no	no	DET
taxlaw-6404	878	7	studies	study	NOUN
taxlaw-6404	878	8	specifically	specifically	ADV
taxlaw-6404	878	9	modeling	model	VERB
taxlaw-6404	878	10	the	the	DET
taxlaw-6404	878	11	social	social	ADJ
taxlaw-6404	878	12	cost	cost	NOUN
taxlaw-6404	878	13	of	of	ADP
taxlaw-6404	878	14	fossil	fossil	NOUN
taxlaw-6404	878	15	fuel	fuel	NOUN
taxlaw-6404	878	16	energy	energy	NOUN
taxlaw-6404	878	17	subsidies	subsidy	NOUN
taxlaw-6404	878	18	,	,	PUNCT
taxlaw-6404	878	19	188	188	NUM
taxlaw-6404	878	20	researchers	researcher	NOUN
taxlaw-6404	878	21	have	have	AUX
taxlaw-6404	878	22	modeled	model	VERB
taxlaw-6404	878	23	the	the	DET
taxlaw-6404	878	24	benefits	benefit	NOUN
taxlaw-6404	878	25	of	of	ADP
taxlaw-6404	878	26	carbon	carbon	NOUN
taxlaw-6404	878	27	pricing	pricing	NOUN
taxlaw-6404	878	28	schemes	scheme	NOUN
taxlaw-6404	878	29	which	which	PRON
taxlaw-6404	878	30	increase	increase	VERB
taxlaw-6404	878	31	electricity	electricity	NOUN
taxlaw-6404	878	32	rates	rate	NOUN
taxlaw-6404	878	33	and	and	CCONJ
taxlaw-6404	878	34	drive	drive	VERB
taxlaw-6404	878	35	a	a	DET
taxlaw-6404	878	36	reduction	reduction	NOUN
taxlaw-6404	878	37	in	in	ADP
taxlaw-6404	878	38	electricity	electricity	NOUN
taxlaw-6404	878	39	use	use	NOUN
taxlaw-6404	878	40	.	.	PUNCT
taxlaw-6404	879	1	in	in	ADP
taxlaw-6404	879	2	2019	2019	NUM
taxlaw-6404	879	3	resources	resource	NOUN
taxlaw-6404	879	4	for	for	ADP
taxlaw-6404	879	5	the	the	DET
taxlaw-6404	879	6	future	future	NOUN
taxlaw-6404	879	7	simulated	simulate	VERB
taxlaw-6404	879	8	the	the	DET
taxlaw-6404	879	9	effects	effect	NOUN
taxlaw-6404	879	10	of	of	ADP
taxlaw-6404	879	11	a	a	DET
taxlaw-6404	879	12	carbon	carbon	NOUN
taxlaw-6404	879	13	dioxide	dioxide	NOUN
taxlaw-6404	879	14	prices	price	NOUN
taxlaw-6404	879	15	on	on	ADP
taxlaw-6404	879	16	new	new	PROPN
taxlaw-6404	879	17	york	york	PROPN
taxlaw-6404	879	18	power	power	NOUN
taxlaw-6404	879	19	plants.189	plants.189	NOUN
taxlaw-6404	879	20	imposing	impose	VERB
taxlaw-6404	879	21	a	a	DET
taxlaw-6404	879	22	cost	cost	NOUN
taxlaw-6404	879	23	of	of	ADP
taxlaw-6404	879	24	$	$	SYM
taxlaw-6404	879	25	51	51	NUM
taxlaw-6404	879	26	(	(	PUNCT
taxlaw-6404	879	27	in	in	ADP
taxlaw-6404	879	28	2013	2013	NUM
taxlaw-6404	879	29	dollars	dollar	NOUN
taxlaw-6404	879	30	)	)	PUNCT
taxlaw-6404	879	31	per	per	ADP
taxlaw-6404	879	32	ton	ton	NOUN
taxlaw-6404	879	33	of	of	ADP
taxlaw-6404	879	34	carbon	carbon	NOUN
taxlaw-6404	879	35	dioxide	dioxide	NOUN
taxlaw-6404	879	36	emissions	emission	NOUN
taxlaw-6404	879	37	by	by	ADP
taxlaw-6404	879	38	2025	2025	NUM
taxlaw-6404	879	39	,	,	PUNCT
taxlaw-6404	879	40	the	the	DET
taxlaw-6404	879	41	research	research	NOUN
taxlaw-6404	879	42	team	team	NOUN
taxlaw-6404	879	43	estimated	estimate	VERB
taxlaw-6404	879	44	that	that	SCONJ
taxlaw-6404	879	45	the	the	DET
taxlaw-6404	879	46	cost	cost	NOUN
taxlaw-6404	879	47	of	of	ADP
taxlaw-6404	879	48	the	the	DET
taxlaw-6404	879	49	carbon	carbon	NOUN
taxlaw-6404	879	50	pricing	pricing	NOUN
taxlaw-6404	879	51	scheme	scheme	NOUN
taxlaw-6404	879	52	would	would	AUX
taxlaw-6404	879	53	raise	raise	VERB
taxlaw-6404	879	54	electricity	electricity	NOUN
taxlaw-6404	879	55	prices	price	NOUN
taxlaw-6404	879	56	to	to	ADP
taxlaw-6404	879	57	consumers	consumer	NOUN
taxlaw-6404	879	58	between	between	ADP
taxlaw-6404	879	59	0.1	0.1	NUM
taxlaw-6404	879	60	%	%	NOUN
taxlaw-6404	879	61	and	and	CCONJ
taxlaw-6404	879	62	1.1%.190	1.1%.190	NUM
taxlaw-6404	879	63	they	they	PRON
taxlaw-6404	879	64	estimated	estimate	VERB
taxlaw-6404	879	65	that	that	SCONJ
taxlaw-6404	879	66	the	the	DET
taxlaw-6404	879	67	increase	increase	NOUN
taxlaw-6404	879	68	in	in	ADP
taxlaw-6404	879	69	rates	rate	NOUN
taxlaw-6404	879	70	would	would	AUX
taxlaw-6404	879	71	reduce	reduce	VERB
taxlaw-6404	879	72	emissions	emission	NOUN
taxlaw-6404	879	73	between	between	ADP
taxlaw-6404	879	74	6	6	NUM
taxlaw-6404	879	75	%	%	NOUN
taxlaw-6404	879	76	and	and	CCONJ
taxlaw-6404	879	77	25	25	NUM
taxlaw-6404	879	78	%	%	NOUN
taxlaw-6404	879	79	and	and	CCONJ
taxlaw-6404	879	80	would	would	AUX
taxlaw-6404	879	81	provide	provide	VERB
taxlaw-6404	879	82	a	a	DET
taxlaw-6404	879	83	net	net	ADJ
taxlaw-6404	879	84	benefit	benefit	NOUN
taxlaw-6404	879	85	of	of	ADP
taxlaw-6404	879	86	between	between	ADP
taxlaw-6404	879	87	$	$	SYM
taxlaw-6404	879	88	108	108	NUM
taxlaw-6404	879	89	million	million	NUM
taxlaw-6404	879	90	to	to	PART
taxlaw-6404	879	91	$	$	SYM
taxlaw-6404	879	92	651	651	NUM
taxlaw-6404	879	93	million	million	NUM
taxlaw-6404	879	94	per	per	ADP
taxlaw-6404	879	95	year.191	year.191	NUM
taxlaw-6404	879	96	assuming	assume	VERB
taxlaw-6404	879	97	that	that	SCONJ
taxlaw-6404	879	98	the	the	DET
taxlaw-6404	879	99	model	model	NOUN
taxlaw-6404	879	100	is	be	AUX
taxlaw-6404	879	101	non	non	ADJ
taxlaw-6404	879	102	-	-	ADJ
taxlaw-6404	879	103	stochastic	stochastic	ADJ
taxlaw-6404	879	104	and	and	CCONJ
taxlaw-6404	879	105	price	price	NOUN
taxlaw-6404	879	106	increases	increase	NOUN
taxlaw-6404	879	107	procure	procure	NOUN
taxlaw-6404	879	108	emissions	emission	NOUN
taxlaw-6404	879	109	reductions	reduction	NOUN
taxlaw-6404	879	110	at	at	ADP
taxlaw-6404	879	111	a	a	DET
taxlaw-6404	879	112	linear	linear	ADJ
taxlaw-6404	879	113	rate	rate	NOUN
taxlaw-6404	879	114	,	,	PUNCT
taxlaw-6404	879	115	eliminating	eliminate	VERB
taxlaw-6404	879	116	the	the	DET
taxlaw-6404	879	117	pass	pass	NOUN
taxlaw-6404	879	118	through	through	ADP
taxlaw-6404	879	119	of	of	ADP
taxlaw-6404	879	120	tax	tax	NOUN
taxlaw-6404	879	121	subsidies	subsidy	NOUN
taxlaw-6404	879	122	to	to	ADP
taxlaw-6404	879	123	consumers	consumer	NOUN
taxlaw-6404	879	124	could	could	AUX
taxlaw-6404	879	125	potentially	potentially	ADV
taxlaw-6404	879	126	multiply	multiply	VERB
taxlaw-6404	879	127	these	these	DET
taxlaw-6404	879	128	social	social	ADJ
taxlaw-6404	879	129	benefits	benefit	NOUN
taxlaw-6404	879	130	by	by	ADP
taxlaw-6404	879	131	several	several	ADJ
taxlaw-6404	879	132	-	-	PUNCT
taxlaw-6404	879	133	fold	fold	NOUN
taxlaw-6404	879	134	.	.	PUNCT
taxlaw-6404	880	1	by	by	ADP
taxlaw-6404	880	2	deflating	deflate	VERB
taxlaw-6404	880	3	the	the	DET
taxlaw-6404	880	4	price	price	NOUN
taxlaw-6404	880	5	of	of	ADP
taxlaw-6404	880	6	energy	energy	NOUN
taxlaw-6404	880	7	produced	produce	VERB
taxlaw-6404	880	8	from	from	ADP
taxlaw-6404	880	9	fossil	fossil	ADJ
taxlaw-6404	880	10	fuels	fuel	NOUN
taxlaw-6404	880	11	,	,	PUNCT
taxlaw-6404	880	12	these	these	DET
taxlaw-6404	880	13	subsidies	subsidy	NOUN
taxlaw-6404	880	14	encourage	encourage	VERB
taxlaw-6404	880	15	the	the	DET
taxlaw-6404	880	16	continued	continue	VERB
taxlaw-6404	880	17	acquisition	acquisition	NOUN
taxlaw-6404	880	18	,	,	PUNCT
taxlaw-6404	880	19	development	development	NOUN
taxlaw-6404	880	20	,	,	PUNCT
taxlaw-6404	880	21	and	and	CCONJ
taxlaw-6404	880	22	use	use	NOUN
taxlaw-6404	880	23	of	of	ADP
taxlaw-6404	880	24	carbon	carbon	NOUN
taxlaw-6404	880	25	-	-	PUNCT
taxlaw-6404	880	26	based	base	VERB
taxlaw-6404	880	27	energy	energy	NOUN
taxlaw-6404	880	28	.	.	PUNCT
taxlaw-6404	881	1	the	the	DET
taxlaw-6404	881	2	subsidies	subsidy	NOUN
taxlaw-6404	881	3	also	also	ADV
taxlaw-6404	881	4	undercut	undercut	VERB
taxlaw-6404	881	5	the	the	DET
taxlaw-6404	881	6	market	market	NOUN
taxlaw-6404	881	7	for	for	ADP
taxlaw-6404	881	8	renewable	renewable	ADJ
taxlaw-6404	881	9	energy	energy	NOUN
taxlaw-6404	881	10	.	.	PUNCT
taxlaw-6404	882	1	terminating	terminate	VERB
taxlaw-6404	882	2	this	this	DET
taxlaw-6404	882	3	passthrough	passthrough	NOUN
taxlaw-6404	882	4	would	would	AUX
taxlaw-6404	882	5	help	help	VERB
taxlaw-6404	882	6	to	to	PART
taxlaw-6404	882	7	relieve	relieve	VERB
taxlaw-6404	882	8	lock	lock	NOUN
taxlaw-6404	882	9	-	-	PUNCT
taxlaw-6404	882	10	in	in	NOUN
taxlaw-6404	882	11	and	and	CCONJ
taxlaw-6404	882	12	accelerate	accelerate	VERB
taxlaw-6404	882	13	the	the	DET
taxlaw-6404	882	14	shift	shift	NOUN
taxlaw-6404	882	15	to	to	PART
taxlaw-6404	882	16	renewable	renewable	VERB
taxlaw-6404	882	17	energy	energy	NOUN
taxlaw-6404	882	18	resources	resource	NOUN
taxlaw-6404	882	19	.	.	PUNCT
taxlaw-6404	883	1	iii	iii	X
taxlaw-6404	883	2	.	.	NOUN
taxlaw-6404	883	3	stranded	strand	VERB
taxlaw-6404	883	4	assets	asset	NOUN
taxlaw-6404	883	5	the	the	DET
taxlaw-6404	883	6	risk	risk	NOUN
taxlaw-6404	883	7	of	of	ADP
taxlaw-6404	883	8	stranded	strand	VERB
taxlaw-6404	883	9	assets	asset	NOUN
taxlaw-6404	883	10	also	also	ADV
taxlaw-6404	883	11	contributes	contribute	VERB
taxlaw-6404	883	12	to	to	ADP
taxlaw-6404	883	13	carbon	carbon	NOUN
taxlaw-6404	883	14	lock	lock	NOUN
taxlaw-6404	883	15	-	-	PUNCT
taxlaw-6404	883	16	in	in	NOUN
taxlaw-6404	883	17	.	.	PUNCT
taxlaw-6404	884	1	greenhouse	greenhouse	NOUN
taxlaw-6404	884	2	gas	gas	NOUN
taxlaw-6404	884	3	regulation	regulation	NOUN
taxlaw-6404	884	4	would	would	AUX
taxlaw-6404	884	5	increase	increase	VERB
taxlaw-6404	884	6	the	the	DET
taxlaw-6404	884	7	costs	cost	NOUN
taxlaw-6404	884	8	of	of	ADP
taxlaw-6404	884	9	operating	operate	VERB
taxlaw-6404	884	10	coal	coal	NOUN
taxlaw-6404	884	11	-	-	PUNCT
taxlaw-6404	884	12	fired	fire	VERB
taxlaw-6404	884	13	and	and	CCONJ
taxlaw-6404	884	14	natural	natural	ADJ
taxlaw-6404	884	15	gas	gas	NOUN
taxlaw-6404	884	16	-	-	PUNCT
taxlaw-6404	884	17	fired	fire	VERB
taxlaw-6404	884	18	power	power	NOUN
taxlaw-6404	884	19	plants	plant	NOUN
taxlaw-6404	884	20	,	,	PUNCT
taxlaw-6404	884	21	rendering	render	VERB
taxlaw-6404	884	22	these	these	DET
taxlaw-6404	884	23	fossil	fossil	NOUN
taxlaw-6404	884	24	-	-	PUNCT
taxlaw-6404	884	25	fuel	fuel	NOUN
taxlaw-6404	884	26	based	base	VERB
taxlaw-6404	884	27	assets	asset	NOUN
taxlaw-6404	884	28	less	less	ADV
taxlaw-6404	884	29	profitable	profitable	ADJ
taxlaw-6404	884	30	and	and	CCONJ
taxlaw-6404	884	31	potentially	potentially	ADV
taxlaw-6404	884	32	forcing	force	VERB
taxlaw-6404	884	33	their	their	PRON
taxlaw-6404	884	34	premature	premature	ADJ
taxlaw-6404	884	35	retirement	retirement	NOUN
taxlaw-6404	884	36	.	.	PUNCT
taxlaw-6404	885	1	this	this	DET
taxlaw-6404	885	2	part	part	NOUN
taxlaw-6404	885	3	describes	describe	VERB
taxlaw-6404	885	4	the	the	DET
taxlaw-6404	885	5	historical	historical	ADJ
taxlaw-6404	885	6	treatment	treatment	NOUN
taxlaw-6404	885	7	of	of	ADP
taxlaw-6404	885	8	stranded	strand	VERB
taxlaw-6404	885	9	assets	asset	NOUN
taxlaw-6404	885	10	claims	claim	NOUN
taxlaw-6404	885	11	before	before	ADP
taxlaw-6404	885	12	the	the	DET
taxlaw-6404	885	13	courts	court	NOUN
taxlaw-6404	885	14	and	and	CCONJ
taxlaw-6404	885	15	by	by	ADP
taxlaw-6404	885	16	regulators	regulator	NOUN
taxlaw-6404	885	17	.	.	PUNCT
taxlaw-6404	886	1	it	it	PRON
taxlaw-6404	886	2	clarifies	clarify	VERB
taxlaw-6404	886	3	the	the	DET
taxlaw-6404	886	4	economic	economic	ADJ
taxlaw-6404	886	5	incentives	incentive	NOUN
taxlaw-6404	886	6	that	that	PRON
taxlaw-6404	886	7	encourage	encourage	VERB
taxlaw-6404	886	8	consumers	consumer	NOUN
taxlaw-6404	886	9	of	of	ADP
taxlaw-6404	886	10	fossil	fossil	NOUN
taxlaw-6404	886	11	-	-	PUNCT
taxlaw-6404	886	12	fuel	fuel	NOUN
taxlaw-6404	886	13	based	base	VERB
taxlaw-6404	886	14	energy	energy	NOUN
taxlaw-6404	886	15	systems	system	NOUN
taxlaw-6404	886	16	to	to	PART
taxlaw-6404	886	17	vote	vote	VERB
taxlaw-6404	886	18	to	to	PART
taxlaw-6404	886	19	keep	keep	VERB
taxlaw-6404	886	20	those	those	DET
taxlaw-6404	886	21	systems	system	NOUN
taxlaw-6404	886	22	in	in	ADP
taxlaw-6404	886	23	place	place	NOUN
taxlaw-6404	886	24	.	.	PUNCT
taxlaw-6404	887	1	it	it	PRON
taxlaw-6404	887	2	then	then	ADV
taxlaw-6404	887	3	estimates	estimate	VERB
taxlaw-6404	887	4	the	the	DET
taxlaw-6404	887	5	extent	extent	NOUN
taxlaw-6404	887	6	of	of	ADP
taxlaw-6404	887	7	the	the	DET
taxlaw-6404	887	8	risk	risk	NOUN
taxlaw-6404	887	9	of	of	ADP
taxlaw-6404	887	10	stranded	strand	VERB
taxlaw-6404	887	11	costs	cost	NOUN
taxlaw-6404	887	12	faced	face	VERB
taxlaw-6404	887	13	by	by	ADP
taxlaw-6404	887	14	the	the	DET
taxlaw-6404	887	15	fifteen	fifteen	NUM
taxlaw-6404	887	16	largest	large	ADJ
taxlaw-6404	887	17	public	public	ADJ
taxlaw-6404	887	18	utilities	utility	NOUN
taxlaw-6404	887	19	based	base	VERB
taxlaw-6404	887	20	on	on	ADP
taxlaw-6404	887	21	data	datum	NOUN
taxlaw-6404	887	22	extracted	extract	VERB
taxlaw-6404	887	23	from	from	ADP
taxlaw-6404	887	24	their	their	PRON
taxlaw-6404	887	25	financial	financial	ADJ
taxlaw-6404	887	26	statements	statement	NOUN
taxlaw-6404	887	27	.	.	PUNCT
taxlaw-6404	888	1	it	it	PRON
taxlaw-6404	888	2	also	also	ADV
taxlaw-6404	888	3	quantifies	quantify	VERB
taxlaw-6404	888	4	the	the	DET
taxlaw-6404	888	5	tax	tax	NOUN
taxlaw-6404	888	6	savings	saving	NOUN
taxlaw-6404	888	7	to	to	ADP
taxlaw-6404	888	8	these	these	DET
taxlaw-6404	888	9	public	public	ADJ
taxlaw-6404	888	10	utilities	utility	NOUN
taxlaw-6404	888	11	that	that	PRON
taxlaw-6404	888	12	arise	arise	VERB
taxlaw-6404	888	13	from	from	ADP
taxlaw-6404	888	14	the	the	DET
taxlaw-6404	888	15	timing	timing	NOUN
taxlaw-6404	888	16	differences	difference	NOUN
taxlaw-6404	888	17	in	in	ADP
taxlaw-6404	888	18	tax	tax	NOUN
taxlaw-6404	888	19	,	,	PUNCT
taxlaw-6404	888	20	financial	financial	ADJ
taxlaw-6404	888	21	,	,	PUNCT
taxlaw-6404	888	22	and	and	CCONJ
taxlaw-6404	888	23	regulatory	regulatory	ADJ
taxlaw-6404	888	24	accounting	accounting	NOUN
taxlaw-6404	888	25	rules	rule	NOUN
taxlaw-6404	888	26	based	base	VERB
taxlaw-6404	888	27	on	on	ADP
taxlaw-6404	888	28	the	the	DET
taxlaw-6404	888	29	adit	adit	NOUN
taxlaw-6404	888	30	reported	report	VERB
taxlaw-6404	888	31	in	in	ADP
taxlaw-6404	888	32	their	their	PRON
taxlaw-6404	888	33	financial	financial	ADJ
taxlaw-6404	888	34	statements	statement	NOUN
taxlaw-6404	888	35	.	.	PUNCT
taxlaw-6404	889	1	finally	finally	ADV
taxlaw-6404	889	2	,	,	PUNCT
taxlaw-6404	889	3	it	it	PRON
taxlaw-6404	889	4	argues	argue	VERB
taxlaw-6404	889	5	that	that	SCONJ
taxlaw-6404	889	6	these	these	DET
taxlaw-6404	889	7	tax	tax	NOUN
taxlaw-6404	889	8	savings	saving	NOUN
taxlaw-6404	889	9	may	may	AUX
taxlaw-6404	889	10	serve	serve	VERB
taxlaw-6404	889	11	as	as	ADP
taxlaw-6404	889	12	a	a	DET
taxlaw-6404	889	13	partial	partial	ADJ
taxlaw-6404	889	14	recovery	recovery	NOUN
taxlaw-6404	889	15	pool	pool	NOUN
taxlaw-6404	889	16	for	for	ADP
taxlaw-6404	889	17	stranded	strand	VERB
taxlaw-6404	889	18	costs	cost	NOUN
taxlaw-6404	889	19	.	.	PUNCT
taxlaw-6404	890	1	188	188	NUM
taxlaw-6404	890	2	in	in	ADP
taxlaw-6404	890	3	2010	2010	NUM
taxlaw-6404	890	4	,	,	PUNCT
taxlaw-6404	890	5	a	a	DET
taxlaw-6404	890	6	federal	federal	ADJ
taxlaw-6404	890	7	interagency	interagency	NOUN
taxlaw-6404	890	8	working	working	PROPN
taxlaw-6404	890	9	group	group	NOUN
taxlaw-6404	890	10	created	create	VERB
taxlaw-6404	890	11	an	an	DET
taxlaw-6404	890	12	estimate	estimate	NOUN
taxlaw-6404	890	13	for	for	ADP
taxlaw-6404	890	14	the	the	DET
taxlaw-6404	890	15	social	social	ADJ
taxlaw-6404	890	16	cost	cost	NOUN
taxlaw-6404	890	17	of	of	ADP
taxlaw-6404	890	18	carbon	carbon	NOUN
taxlaw-6404	890	19	based	base	VERB
taxlaw-6404	890	20	on	on	ADP
taxlaw-6404	890	21	global	global	ADJ
taxlaw-6404	890	22	impacts	impact	NOUN
taxlaw-6404	890	23	.	.	PUNCT
taxlaw-6404	891	1	in	in	ADP
taxlaw-6404	891	2	2015	2015	NUM
taxlaw-6404	891	3	,	,	PUNCT
taxlaw-6404	891	4	they	they	PRON
taxlaw-6404	891	5	estimated	estimate	VERB
taxlaw-6404	891	6	that	that	SCONJ
taxlaw-6404	891	7	the	the	DET
taxlaw-6404	891	8	social	social	ADJ
taxlaw-6404	891	9	cost	cost	NOUN
taxlaw-6404	891	10	of	of	ADP
taxlaw-6404	891	11	carbon	carbon	NOUN
taxlaw-6404	891	12	was	be	AUX
taxlaw-6404	891	13	$	$	SYM
taxlaw-6404	891	14	36	36	NUM
taxlaw-6404	891	15	per	per	ADP
taxlaw-6404	891	16	metric	metric	ADJ
taxlaw-6404	891	17	ton	ton	NOUN
taxlaw-6404	891	18	of	of	ADP
taxlaw-6404	891	19	co2	co2	NOUN
taxlaw-6404	891	20	at	at	ADP
taxlaw-6404	891	21	a	a	DET
taxlaw-6404	891	22	three	three	NUM
taxlaw-6404	891	23	percent	percent	NOUN
taxlaw-6404	891	24	discount	discount	NOUN
taxlaw-6404	891	25	rate	rate	NOUN
taxlaw-6404	891	26	.	.	PUNCT
taxlaw-6404	892	1	the	the	DET
taxlaw-6404	892	2	group	group	NOUN
taxlaw-6404	892	3	did	do	AUX
taxlaw-6404	892	4	not	not	PART
taxlaw-6404	892	5	estimate	estimate	VERB
taxlaw-6404	892	6	the	the	DET
taxlaw-6404	892	7	additional	additional	ADJ
taxlaw-6404	892	8	costs	cost	NOUN
taxlaw-6404	892	9	contributed	contribute	VERB
taxlaw-6404	892	10	solely	solely	ADV
taxlaw-6404	892	11	by	by	ADP
taxlaw-6404	892	12	the	the	DET
taxlaw-6404	892	13	u.s	u.s	PROPN
taxlaw-6404	892	14	.	.	PROPN
taxlaw-6404	892	15	subsidies	subsidy	NOUN
taxlaw-6404	892	16	to	to	ADP
taxlaw-6404	892	17	the	the	DET
taxlaw-6404	892	18	fossil	fossil	NOUN
taxlaw-6404	892	19	fuel	fuel	NOUN
taxlaw-6404	892	20	industry	industry	NOUN
taxlaw-6404	892	21	.	.	PUNCT
taxlaw-6404	893	1	see	see	VERB
taxlaw-6404	893	2	interagency	interagency	NOUN
taxlaw-6404	893	3	working	working	NOUN
taxlaw-6404	893	4	group	group	NOUN
taxlaw-6404	893	5	on	on	ADP
taxlaw-6404	893	6	social	social	ADJ
taxlaw-6404	893	7	cost	cost	NOUN
taxlaw-6404	893	8	of	of	ADP
taxlaw-6404	893	9	greenhouse	greenhouse	NOUN
taxlaw-6404	893	10	gases	gas	NOUN
taxlaw-6404	893	11	,	,	PUNCT
taxlaw-6404	893	12	technical	technical	ADJ
taxlaw-6404	893	13	support	support	NOUN
taxlaw-6404	893	14	document	document	NOUN
taxlaw-6404	893	15	:	:	PUNCT
taxlaw-6404	893	16	technical	technical	ADJ
taxlaw-6404	893	17	update	update	NOUN
taxlaw-6404	893	18	of	of	ADP
taxlaw-6404	893	19	the	the	DET
taxlaw-6404	893	20	social	social	ADJ
taxlaw-6404	893	21	cost	cost	NOUN
taxlaw-6404	893	22	of	of	ADP
taxlaw-6404	893	23	carbon	carbon	NOUN
taxlaw-6404	893	24	for	for	ADP
taxlaw-6404	893	25	regulatory	regulatory	ADJ
taxlaw-6404	893	26	impact	impact	NOUN
taxlaw-6404	893	27	analysis	analysis	NOUN
taxlaw-6404	893	28	under	under	ADP
taxlaw-6404	893	29	executive	executive	ADJ
taxlaw-6404	893	30	order	order	NOUN
taxlaw-6404	893	31	12866	12866	NUM
taxlaw-6404	893	32	(	(	PUNCT
taxlaw-6404	893	33	aug	aug	PROPN
taxlaw-6404	893	34	.	.	PROPN
taxlaw-6404	893	35	2016	2016	NUM
taxlaw-6404	893	36	)	)	PUNCT
taxlaw-6404	893	37	.	.	PUNCT
taxlaw-6404	894	1	see	see	VERB
taxlaw-6404	894	2	also	also	ADV
taxlaw-6404	894	3	the	the	DET
taxlaw-6404	894	4	cost	cost	NOUN
taxlaw-6404	894	5	of	of	ADP
taxlaw-6404	894	6	carbon	carbon	NOUN
taxlaw-6404	894	7	pollution	pollution	NOUN
taxlaw-6404	894	8	,	,	PUNCT
taxlaw-6404	894	9	inst	inst	PROPN
taxlaw-6404	894	10	.	.	PUNCT
taxlaw-6404	895	1	pol	pol	PROPN
taxlaw-6404	895	2	.	.	PUNCT
taxlaw-6404	896	1	integrity	integrity	NOUN
taxlaw-6404	896	2	(	(	PUNCT
taxlaw-6404	896	3	last	last	ADV
taxlaw-6404	896	4	visited	visit	VERB
taxlaw-6404	896	5	dec	dec	PROPN
taxlaw-6404	896	6	.	.	PROPN
taxlaw-6404	896	7	31	31	NUM
taxlaw-6404	896	8	,	,	PUNCT
taxlaw-6404	896	9	2019	2019	NUM
taxlaw-6404	896	10	)	)	PUNCT
taxlaw-6404	896	11	,	,	PUNCT
taxlaw-6404	896	12	https://costofcarbon.org/faq/what-is-the-scc	https://costofcarbon.org/faq/what-is-the-scc	PROPN
taxlaw-6404	897	1	[	[	X
taxlaw-6404	897	2	https://perma.cc/gp8l-bzwc	https://perma.cc/gp8l-bzwc	X
taxlaw-6404	897	3	]	]	PUNCT
taxlaw-6404	897	4	.	.	PUNCT
taxlaw-6404	898	1	use	use	NOUN
taxlaw-6404	898	2	of	of	ADP
taxlaw-6404	898	3	estimates	estimate	NOUN
taxlaw-6404	898	4	of	of	ADP
taxlaw-6404	898	5	the	the	DET
taxlaw-6404	898	6	social	social	ADJ
taxlaw-6404	898	7	cost	cost	NOUN
taxlaw-6404	898	8	of	of	ADP
taxlaw-6404	898	9	carbon	carbon	NOUN
taxlaw-6404	898	10	to	to	PART
taxlaw-6404	898	11	evaluate	evaluate	VERB
taxlaw-6404	898	12	taxes	taxis	NOUN
taxlaw-6404	898	13	and	and	CCONJ
taxlaw-6404	898	14	subsidies	subsidy	NOUN
taxlaw-6404	898	15	is	be	AUX
taxlaw-6404	898	16	not	not	PART
taxlaw-6404	898	17	universally	universally	ADV
taxlaw-6404	898	18	supported	support	VERB
taxlaw-6404	898	19	,	,	PUNCT
taxlaw-6404	898	20	however	however	ADV
taxlaw-6404	898	21	.	.	PUNCT
taxlaw-6404	899	1	see	see	VERB
taxlaw-6404	899	2	noah	noah	PROPN
taxlaw-6404	899	3	kaufman	kaufman	PROPN
taxlaw-6404	899	4	,	,	PUNCT
taxlaw-6404	899	5	the	the	DET
taxlaw-6404	899	6	social	social	ADJ
taxlaw-6404	899	7	cost	cost	NOUN
taxlaw-6404	899	8	of	of	ADP
taxlaw-6404	899	9	carbon	carbon	NOUN
taxlaw-6404	899	10	in	in	ADP
taxlaw-6404	899	11	taxes	taxis	NOUN
taxlaw-6404	899	12	and	and	CCONJ
taxlaw-6404	899	13	subsidies	subsidy	NOUN
taxlaw-6404	899	14	,	,	PUNCT
taxlaw-6404	899	15	columbia	columbia	PROPN
taxlaw-6404	899	16	sipa	sipa	PROPN
taxlaw-6404	899	17	ctr	ctr	PROPN
taxlaw-6404	899	18	.	.	PUNCT
taxlaw-6404	900	1	on	on	ADP
taxlaw-6404	900	2	global	global	ADJ
taxlaw-6404	900	3	energy	energy	NOUN
taxlaw-6404	900	4	pol	pol	NOUN
taxlaw-6404	900	5	.	.	PUNCT
taxlaw-6404	901	1	(	(	PUNCT
taxlaw-6404	901	2	mar	mar	PROPN
taxlaw-6404	901	3	.	.	PROPN
taxlaw-6404	901	4	2018	2018	NUM
taxlaw-6404	901	5	)	)	PUNCT
taxlaw-6404	901	6	,	,	PUNCT
taxlaw-6404	901	7	https://energypolicy.columbia.edu/sites/default/files/pictures/cgepsocialcostofcarbonestimatesintaxessubsidies0	https://energypolicy.columbia.edu/sites/default/files/pictures/cgepsocialcostofcarbonestimatesintaxessubsidies0	NOUN
taxlaw-6404	902	1	318_0.pdf	318_0.pdf	NUM
taxlaw-6404	902	2	[	[	X
taxlaw-6404	902	3	https://perma.cc/da24-lfr9	https://perma.cc/da24-lfr9	PROPN
taxlaw-6404	902	4	]	]	PUNCT
taxlaw-6404	902	5	.	.	PUNCT
taxlaw-6404	903	1	189	189	NUM
taxlaw-6404	903	2	see	see	VERB
taxlaw-6404	903	3	daniel	daniel	PROPN
taxlaw-6404	903	4	shawhan	shawhan	PROPN
taxlaw-6404	903	5	,	,	PUNCT
taxlaw-6404	903	6	paul	paul	PROPN
taxlaw-6404	903	7	picciano	picciano	NOUN
taxlaw-6404	903	8	,	,	PUNCT
taxlaw-6404	903	9	&	&	CCONJ
taxlaw-6404	903	10	karen	karen	PROPN
taxlaw-6404	903	11	palmer	palmer	PROPN
taxlaw-6404	903	12	,	,	PUNCT
taxlaw-6404	903	13	resources	resource	NOUN
taxlaw-6404	903	14	for	for	ADP
taxlaw-6404	903	15	the	the	DET
taxlaw-6404	903	16	future	future	NOUN
taxlaw-6404	903	17	,	,	PUNCT
taxlaw-6404	903	18	benefits	benefit	NOUN
taxlaw-6404	903	19	and	and	CCONJ
taxlaw-6404	903	20	costs	cost	NOUN
taxlaw-6404	903	21	of	of	ADP
taxlaw-6404	903	22	power	power	NOUN
taxlaw-6404	903	23	plant	plant	NOUN
taxlaw-6404	903	24	carbon	carbon	NOUN
taxlaw-6404	903	25	emissions	emission	NOUN
taxlaw-6404	903	26	pricing	pricing	NOUN
taxlaw-6404	903	27	in	in	ADP
taxlaw-6404	903	28	new	new	PROPN
taxlaw-6404	903	29	york	york	PROPN
taxlaw-6404	903	30	:	:	PUNCT
taxlaw-6404	903	31	overview	overview	NOUN
taxlaw-6404	903	32	and	and	CCONJ
taxlaw-6404	903	33	summary	summary	NOUN
taxlaw-6404	903	34	(	(	PUNCT
taxlaw-6404	903	35	2019	2019	NUM
taxlaw-6404	903	36	)	)	PUNCT
taxlaw-6404	903	37	,	,	PUNCT
taxlaw-6404	903	38	https://www.rff.org/documents/2136/ny_c_adders_intro__summary_19-08_2.pdf	https://www.rff.org/documents/2136/ny_c_adders_intro__summary_19-08_2.pdf	X
taxlaw-6404	903	39	[	[	X
taxlaw-6404	903	40	https://perma.cc/wnh3my4h	https://perma.cc/wnh3my4h	PROPN
taxlaw-6404	903	41	]	]	PUNCT
taxlaw-6404	903	42	.	.	PUNCT
taxlaw-6404	904	1	190	190	NUM
taxlaw-6404	905	1	i	i	PRON
taxlaw-6404	905	2	d.	d.	PROPN
taxlaw-6404	905	3	191	191	NUM
taxlaw-6404	906	1	i	i	PRON
taxlaw-6404	906	2	d.	d.	PROPN
taxlaw-6404	906	3	2019	2019	NUM
taxlaw-6404	906	4	]	]	PUNCT
taxlaw-6404	906	5	stranded	strand	VERB
taxlaw-6404	906	6	assets	asset	NOUN
taxlaw-6404	906	7	and	and	CCONJ
taxlaw-6404	906	8	efficient	efficient	ADJ
taxlaw-6404	906	9	pricing	pricing	NOUN
taxlaw-6404	906	10	for	for	ADP
taxlaw-6404	906	11	regulated	regulated	ADJ
taxlaw-6404	906	12	utilities	utility	NOUN
taxlaw-6404	906	13	:	:	PUNCT
taxlaw-6404	906	14	a	a	DET
taxlaw-6404	906	15	federal	federal	ADJ
taxlaw-6404	906	16	tax	tax	NOUN
taxlaw-6404	906	17	solution	solution	NOUN
taxlaw-6404	906	18	33	33	NUM
taxlaw-6404	906	19	a.	a.	NOUN
taxlaw-6404	906	20	historical	historical	ADJ
taxlaw-6404	906	21	treatment	treatment	NOUN
taxlaw-6404	906	22	of	of	ADP
taxlaw-6404	906	23	stranded	strand	VERB
taxlaw-6404	906	24	assets	asset	NOUN
taxlaw-6404	906	25	traditional	traditional	ADJ
taxlaw-6404	906	26	utility	utility	NOUN
taxlaw-6404	906	27	regulation	regulation	NOUN
taxlaw-6404	906	28	dominates	dominate	VERB
taxlaw-6404	906	29	the	the	DET
taxlaw-6404	906	30	electricity	electricity	NOUN
taxlaw-6404	906	31	industry.192	industry.192	ADV
taxlaw-6404	906	32	however	however	ADV
taxlaw-6404	906	33	,	,	PUNCT
taxlaw-6404	906	34	in	in	ADP
taxlaw-6404	906	35	the	the	DET
taxlaw-6404	906	36	last	last	ADJ
taxlaw-6404	906	37	four	four	NUM
taxlaw-6404	906	38	decades	decade	NOUN
taxlaw-6404	906	39	,	,	PUNCT
taxlaw-6404	906	40	the	the	DET
taxlaw-6404	906	41	industry	industry	NOUN
taxlaw-6404	906	42	and	and	CCONJ
taxlaw-6404	906	43	the	the	DET
taxlaw-6404	906	44	regulatory	regulatory	ADJ
taxlaw-6404	906	45	models	model	NOUN
taxlaw-6404	906	46	have	have	AUX
taxlaw-6404	906	47	begun	begin	VERB
taxlaw-6404	906	48	to	to	ADP
taxlaw-6404	906	49	change.193	change.193	PROPN
taxlaw-6404	906	50	today	today	NOUN
taxlaw-6404	906	51	,	,	PUNCT
taxlaw-6404	906	52	while	while	SCONJ
taxlaw-6404	906	53	a	a	DET
taxlaw-6404	906	54	number	number	NOUN
taxlaw-6404	906	55	of	of	ADP
taxlaw-6404	906	56	regulated	regulated	ADJ
taxlaw-6404	906	57	industries	industry	NOUN
taxlaw-6404	906	58	continue	continue	VERB
taxlaw-6404	906	59	to	to	PART
taxlaw-6404	906	60	function	function	VERB
taxlaw-6404	906	61	as	as	ADP
taxlaw-6404	906	62	natural	natural	ADJ
taxlaw-6404	906	63	monopolies	monopoly	NOUN
taxlaw-6404	906	64	,	,	PUNCT
taxlaw-6404	906	65	some	some	DET
taxlaw-6404	906	66	divisions	division	NOUN
taxlaw-6404	906	67	of	of	ADP
taxlaw-6404	906	68	these	these	DET
taxlaw-6404	906	69	industries	industry	NOUN
taxlaw-6404	906	70	are	be	AUX
taxlaw-6404	906	71	now	now	ADV
taxlaw-6404	906	72	governed	govern	VERB
taxlaw-6404	906	73	by	by	ADP
taxlaw-6404	906	74	competitive	competitive	ADJ
taxlaw-6404	906	75	markets	market	NOUN
taxlaw-6404	906	76	.	.	PUNCT
taxlaw-6404	907	1	in	in	ADP
taxlaw-6404	907	2	the	the	DET
taxlaw-6404	907	3	1980s	1980s	NUM
taxlaw-6404	907	4	,	,	PUNCT
taxlaw-6404	907	5	the	the	DET
taxlaw-6404	907	6	federal	federal	ADJ
taxlaw-6404	907	7	government	government	NOUN
taxlaw-6404	907	8	began	begin	VERB
taxlaw-6404	907	9	to	to	PART
taxlaw-6404	907	10	disaggregate	disaggregate	VERB
taxlaw-6404	907	11	the	the	DET
taxlaw-6404	907	12	various	various	ADJ
taxlaw-6404	907	13	functions	function	NOUN
taxlaw-6404	907	14	involved	involve	VERB
taxlaw-6404	907	15	in	in	ADP
taxlaw-6404	907	16	a	a	DET
taxlaw-6404	907	17	variety	variety	NOUN
taxlaw-6404	907	18	of	of	ADP
taxlaw-6404	907	19	regulated	regulated	ADJ
taxlaw-6404	907	20	industries	industry	NOUN
taxlaw-6404	907	21	to	to	PART
taxlaw-6404	907	22	permit	permit	VERB
taxlaw-6404	907	23	some	some	PRON
taxlaw-6404	907	24	of	of	ADP
taxlaw-6404	907	25	the	the	DET
taxlaw-6404	907	26	non	non	ADJ
taxlaw-6404	907	27	-	-	ADJ
taxlaw-6404	907	28	monopoly	monopoly	ADJ
taxlaw-6404	907	29	functions	function	NOUN
taxlaw-6404	907	30	to	to	PART
taxlaw-6404	907	31	operate	operate	VERB
taxlaw-6404	907	32	through	through	ADP
taxlaw-6404	907	33	market	market	NOUN
taxlaw-6404	907	34	competition.194	competition.194	NOUN
taxlaw-6404	907	35	the	the	DET
taxlaw-6404	907	36	nuclear	nuclear	ADJ
taxlaw-6404	907	37	,	,	PUNCT
taxlaw-6404	907	38	natural	natural	ADJ
taxlaw-6404	907	39	gas	gas	NOUN
taxlaw-6404	907	40	,	,	PUNCT
taxlaw-6404	907	41	and	and	CCONJ
taxlaw-6404	907	42	electric	electric	ADJ
taxlaw-6404	907	43	power	power	NOUN
taxlaw-6404	907	44	industries	industry	NOUN
taxlaw-6404	907	45	all	all	PRON
taxlaw-6404	907	46	underwent	undergo	VERB
taxlaw-6404	907	47	significant	significant	ADJ
taxlaw-6404	907	48	transitions.195	transitions.195	NOUN
taxlaw-6404	907	49	this	this	DET
taxlaw-6404	907	50	led	lead	VERB
taxlaw-6404	907	51	management	management	NOUN
taxlaw-6404	907	52	and	and	CCONJ
taxlaw-6404	907	53	investors	investor	NOUN
taxlaw-6404	907	54	in	in	ADP
taxlaw-6404	907	55	these	these	DET
taxlaw-6404	907	56	industries	industry	NOUN
taxlaw-6404	907	57	either	either	CCONJ
taxlaw-6404	907	58	to	to	PART
taxlaw-6404	907	59	seek	seek	VERB
taxlaw-6404	907	60	compensation	compensation	NOUN
taxlaw-6404	907	61	or	or	CCONJ
taxlaw-6404	907	62	to	to	PART
taxlaw-6404	907	63	shift	shift	VERB
taxlaw-6404	907	64	the	the	DET
taxlaw-6404	907	65	costs	cost	NOUN
taxlaw-6404	907	66	of	of	ADP
taxlaw-6404	907	67	stranded	strand	VERB
taxlaw-6404	907	68	assets	asset	NOUN
taxlaw-6404	907	69	to	to	ADP
taxlaw-6404	907	70	other	other	ADJ
taxlaw-6404	907	71	market	market	NOUN
taxlaw-6404	907	72	participants	participant	NOUN
taxlaw-6404	907	73	,	,	PUNCT
taxlaw-6404	907	74	such	such	ADJ
taxlaw-6404	907	75	as	as	ADP
taxlaw-6404	907	76	consumers.196	consumers.196	ADJ
taxlaw-6404	907	77	litigants	litigant	NOUN
taxlaw-6404	907	78	and	and	CCONJ
taxlaw-6404	907	79	scholars	scholar	NOUN
taxlaw-6404	907	80	have	have	AUX
taxlaw-6404	907	81	argued	argue	VERB
taxlaw-6404	907	82	that	that	SCONJ
taxlaw-6404	907	83	deregulation197	deregulation197	PROPN
taxlaw-6404	907	84	and	and	CCONJ
taxlaw-6404	907	85	changes	change	NOUN
taxlaw-6404	907	86	in	in	ADP
taxlaw-6404	907	87	regulation198	regulation198	PROPN
taxlaw-6404	907	88	violate	violate	VERB
taxlaw-6404	907	89	the	the	DET
taxlaw-6404	907	90	regulatory	regulatory	ADJ
taxlaw-6404	907	91	compact	compact	NOUN
taxlaw-6404	907	92	and	and	CCONJ
taxlaw-6404	907	93	give	give	VERB
taxlaw-6404	907	94	rise	rise	NOUN
taxlaw-6404	907	95	to	to	ADP
taxlaw-6404	907	96	takings	taking	NOUN
taxlaw-6404	907	97	claims	claim	NOUN
taxlaw-6404	907	98	under	under	ADP
taxlaw-6404	907	99	the	the	DET
taxlaw-6404	907	100	fifth	fifth	ADJ
taxlaw-6404	907	101	and	and	CCONJ
taxlaw-6404	907	102	fourteenth	fourteenth	ADJ
taxlaw-6404	907	103	amendments	amendment	NOUN
taxlaw-6404	907	104	of	of	ADP
taxlaw-6404	907	105	the	the	DET
taxlaw-6404	907	106	constitution	constitution	NOUN
taxlaw-6404	907	107	.	.	PUNCT
taxlaw-6404	908	1	the	the	DET
taxlaw-6404	908	2	general	general	ADJ
taxlaw-6404	908	3	argument	argument	NOUN
taxlaw-6404	908	4	proceeds	proceed	VERB
taxlaw-6404	908	5	as	as	SCONJ
taxlaw-6404	908	6	follows	follow	VERB
taxlaw-6404	908	7	.	.	PUNCT
taxlaw-6404	909	1	when	when	SCONJ
taxlaw-6404	909	2	firms	firm	NOUN
taxlaw-6404	909	3	enter	enter	VERB
taxlaw-6404	909	4	into	into	ADP
taxlaw-6404	909	5	implied	imply	VERB
taxlaw-6404	909	6	regulatory	regulatory	ADJ
taxlaw-6404	909	7	contracts	contract	NOUN
taxlaw-6404	909	8	with	with	ADP
taxlaw-6404	909	9	the	the	DET
taxlaw-6404	909	10	government	government	NOUN
taxlaw-6404	909	11	,	,	PUNCT
taxlaw-6404	909	12	they	they	PRON
taxlaw-6404	909	13	are	be	AUX
taxlaw-6404	909	14	entitled	entitle	VERB
taxlaw-6404	909	15	to	to	PART
taxlaw-6404	909	16	be	be	AUX
taxlaw-6404	909	17	compensated	compensate	VERB
taxlaw-6404	909	18	for	for	ADP
taxlaw-6404	909	19	costs	cost	NOUN
taxlaw-6404	909	20	they	they	PRON
taxlaw-6404	909	21	incur	incur	VERB
taxlaw-6404	909	22	in	in	ADP
taxlaw-6404	909	23	reliance	reliance	NOUN
taxlaw-6404	909	24	on	on	ADP
taxlaw-6404	909	25	that	that	DET
taxlaw-6404	909	26	contract	contract	NOUN
taxlaw-6404	909	27	.	.	PUNCT
taxlaw-6404	910	1	investors	investor	NOUN
taxlaw-6404	910	2	in	in	ADP
taxlaw-6404	910	3	regulated	regulated	ADJ
taxlaw-6404	910	4	utilities	utility	NOUN
taxlaw-6404	910	5	incur	incur	VERB
taxlaw-6404	910	6	enormous	enormous	ADJ
taxlaw-6404	910	7	costs	cost	NOUN
taxlaw-6404	910	8	in	in	ADP
taxlaw-6404	910	9	constructing	construct	VERB
taxlaw-6404	910	10	power	power	NOUN
taxlaw-6404	910	11	generation	generation	NOUN
taxlaw-6404	910	12	and	and	CCONJ
taxlaw-6404	910	13	distribution	distribution	NOUN
taxlaw-6404	910	14	facilities	facility	NOUN
taxlaw-6404	910	15	.	.	PUNCT
taxlaw-6404	911	1	the	the	DET
taxlaw-6404	911	2	regulatory	regulatory	ADJ
taxlaw-6404	911	3	compact	compact	NOUN
taxlaw-6404	911	4	protects	protect	VERB
taxlaw-6404	911	5	an	an	DET
taxlaw-6404	911	6	investor	investor	NOUN
taxlaw-6404	911	7	owned	own	VERB
taxlaw-6404	911	8	utility	utility	NOUN
taxlaw-6404	911	9	from	from	ADP
taxlaw-6404	911	10	competition	competition	NOUN
taxlaw-6404	911	11	by	by	ADP
taxlaw-6404	911	12	granting	grant	VERB
taxlaw-6404	911	13	the	the	DET
taxlaw-6404	911	14	utility	utility	NOUN
taxlaw-6404	911	15	a	a	DET
taxlaw-6404	911	16	monopoly	monopoly	NOUN
taxlaw-6404	911	17	.	.	PUNCT
taxlaw-6404	912	1	by	by	ADP
taxlaw-6404	912	2	shielding	shield	VERB
taxlaw-6404	912	3	the	the	DET
taxlaw-6404	912	4	utility	utility	NOUN
taxlaw-6404	912	5	from	from	ADP
taxlaw-6404	912	6	competition	competition	NOUN
taxlaw-6404	912	7	,	,	PUNCT
taxlaw-6404	912	8	the	the	DET
taxlaw-6404	912	9	utility	utility	NOUN
taxlaw-6404	912	10	and	and	CCONJ
taxlaw-6404	912	11	its	its	PRON
taxlaw-6404	912	12	investors	investor	NOUN
taxlaw-6404	912	13	have	have	AUX
taxlaw-6404	912	14	assurance	assurance	NOUN
taxlaw-6404	912	15	that	that	SCONJ
taxlaw-6404	912	16	it	it	PRON
taxlaw-6404	912	17	may	may	AUX
taxlaw-6404	912	18	recover	recover	VERB
taxlaw-6404	912	19	their	their	PRON
taxlaw-6404	912	20	investment	investment	NOUN
taxlaw-6404	912	21	in	in	ADP
taxlaw-6404	912	22	those	those	DET
taxlaw-6404	912	23	facilities	facility	NOUN
taxlaw-6404	912	24	.	.	PUNCT
taxlaw-6404	913	1	in	in	ADP
taxlaw-6404	913	2	exchange	exchange	NOUN
taxlaw-6404	913	3	,	,	PUNCT
taxlaw-6404	913	4	regulators	regulator	NOUN
taxlaw-6404	913	5	control	control	VERB
taxlaw-6404	913	6	the	the	DET
taxlaw-6404	913	7	utility	utility	NOUN
taxlaw-6404	913	8	’s	’s	PART
taxlaw-6404	913	9	prices	price	NOUN
taxlaw-6404	913	10	and	and	CCONJ
taxlaw-6404	913	11	monitor	monitor	VERB
taxlaw-6404	913	12	its	its	PRON
taxlaw-6404	913	13	services	service	NOUN
taxlaw-6404	913	14	to	to	ADP
taxlaw-6404	913	15	consumers	consumer	NOUN
taxlaw-6404	913	16	.	.	PUNCT
taxlaw-6404	914	1	the	the	DET
taxlaw-6404	914	2	utility	utility	NOUN
taxlaw-6404	914	3	is	be	AUX
taxlaw-6404	914	4	permitted	permit	VERB
taxlaw-6404	914	5	to	to	PART
taxlaw-6404	914	6	recover	recover	VERB
taxlaw-6404	914	7	its	its	PRON
taxlaw-6404	914	8	reasonable	reasonable	ADJ
taxlaw-6404	914	9	and	and	CCONJ
taxlaw-6404	914	10	prudentially	prudentially	ADV
taxlaw-6404	914	11	incurred	incur	VERB
taxlaw-6404	914	12	costs	cost	NOUN
taxlaw-6404	914	13	,	,	PUNCT
taxlaw-6404	914	14	plus	plus	CCONJ
taxlaw-6404	914	15	an	an	DET
taxlaw-6404	914	16	agreed	agree	VERB
taxlaw-6404	914	17	upon	upon	SCONJ
taxlaw-6404	914	18	return	return	NOUN
taxlaw-6404	914	19	on	on	ADP
taxlaw-6404	914	20	investment	investment	NOUN
taxlaw-6404	914	21	.	.	PUNCT
taxlaw-6404	915	1	when	when	SCONJ
taxlaw-6404	915	2	the	the	DET
taxlaw-6404	915	3	government	government	NOUN
taxlaw-6404	915	4	exposes	expose	VERB
taxlaw-6404	915	5	the	the	DET
taxlaw-6404	915	6	utility	utility	NOUN
taxlaw-6404	915	7	to	to	ADP
taxlaw-6404	915	8	competition	competition	NOUN
taxlaw-6404	915	9	,	,	PUNCT
taxlaw-6404	915	10	it	it	PRON
taxlaw-6404	915	11	breaches	breach	VERB
taxlaw-6404	915	12	the	the	DET
taxlaw-6404	915	13	regulatory	regulatory	ADJ
taxlaw-6404	915	14	compact	compact	NOUN
taxlaw-6404	915	15	.	.	PUNCT
taxlaw-6404	916	1	therefore	therefore	ADV
taxlaw-6404	916	2	,	,	PUNCT
taxlaw-6404	916	3	litigants	litigant	NOUN
taxlaw-6404	916	4	and	and	CCONJ
taxlaw-6404	916	5	scholars	scholar	NOUN
taxlaw-6404	916	6	argue	argue	VERB
taxlaw-6404	916	7	that	that	SCONJ
taxlaw-6404	916	8	the	the	DET
taxlaw-6404	916	9	investors	investor	NOUN
taxlaw-6404	916	10	are	be	AUX
taxlaw-6404	916	11	entitled	entitle	VERB
taxlaw-6404	916	12	to	to	ADP
taxlaw-6404	916	13	compensation	compensation	NOUN
taxlaw-6404	916	14	for	for	ADP
taxlaw-6404	916	15	breach	breach	NOUN
taxlaw-6404	916	16	of	of	ADP
taxlaw-6404	916	17	that	that	DET
taxlaw-6404	916	18	compact	compact	ADJ
taxlaw-6404	916	19	.	.	PUNCT
taxlaw-6404	917	1	furthermore	furthermore	ADV
taxlaw-6404	917	2	,	,	PUNCT
taxlaw-6404	917	3	they	they	PRON
taxlaw-6404	917	4	argue	argue	VERB
taxlaw-6404	917	5	the	the	DET
taxlaw-6404	917	6	regulatory	regulatory	ADJ
taxlaw-6404	917	7	modification	modification	NOUN
taxlaw-6404	917	8	works	work	VERB
taxlaw-6404	917	9	a	a	DET
taxlaw-6404	917	10	taking	taking	NOUN
taxlaw-6404	917	11	of	of	ADP
taxlaw-6404	917	12	private	private	ADJ
taxlaw-6404	917	13	property	property	NOUN
taxlaw-6404	917	14	requiring	require	VERB
taxlaw-6404	917	15	the	the	DET
taxlaw-6404	917	16	payment	payment	NOUN
taxlaw-6404	917	17	of	of	ADP
taxlaw-6404	917	18	just	just	ADJ
taxlaw-6404	917	19	compensation	compensation	NOUN
taxlaw-6404	917	20	.	.	PUNCT
taxlaw-6404	918	1	192	192	NUM
taxlaw-6404	918	2	see	see	VERB
taxlaw-6404	918	3	davies	davy	NOUN
taxlaw-6404	918	4	,	,	PUNCT
taxlaw-6404	918	5	supra	supra	PROPN
taxlaw-6404	918	6	note	note	NOUN
taxlaw-6404	918	7	3	3	NUM
taxlaw-6404	918	8	,	,	PUNCT
taxlaw-6404	918	9	at	at	ADP
taxlaw-6404	918	10	260	260	NUM
taxlaw-6404	918	11	.	.	PUNCT
taxlaw-6404	918	12	193	193	NUM
taxlaw-6404	919	1	i	i	PRON
taxlaw-6404	919	2	d.	d.	PROPN
taxlaw-6404	919	3	at	at	ADP
taxlaw-6404	919	4	259	259	NUM
taxlaw-6404	919	5	.	.	PUNCT
taxlaw-6404	919	6	194	194	NUM
taxlaw-6404	919	7	see	see	VERB
taxlaw-6404	919	8	tomain	tomain	NOUN
taxlaw-6404	919	9	,	,	PUNCT
taxlaw-6404	919	10	supra	supra	PROPN
taxlaw-6404	919	11	note	note	NOUN
taxlaw-6404	919	12	40	40	NUM
taxlaw-6404	919	13	,	,	PUNCT
taxlaw-6404	919	14	at	at	ADP
taxlaw-6404	919	15	33	33	NUM
taxlaw-6404	919	16	-	-	SYM
taxlaw-6404	919	17	37	37	NUM
taxlaw-6404	919	18	.	.	PUNCT
taxlaw-6404	920	1	195	195	NUM
taxlaw-6404	920	2	i	i	PROPN
taxlaw-6404	920	3	d.	d.	PROPN
taxlaw-6404	920	4	196	196	NUM
taxlaw-6404	920	5	see	see	VERB
taxlaw-6404	920	6	reed	reed	PROPN
taxlaw-6404	920	7	w.	w.	PROPN
taxlaw-6404	920	8	cearley	cearley	PROPN
taxlaw-6404	920	9	and	and	CCONJ
taxlaw-6404	920	10	daniel	daniel	PROPN
taxlaw-6404	920	11	h.	h.	PROPN
taxlaw-6404	920	12	cole	cole	PROPN
taxlaw-6404	920	13	,	,	PUNCT
taxlaw-6404	920	14	stranded	strand	VERB
taxlaw-6404	920	15	benefits	benefit	NOUN
taxlaw-6404	920	16	versus	versus	ADP
taxlaw-6404	920	17	stranded	strand	VERB
taxlaw-6404	920	18	costs	cost	NOUN
taxlaw-6404	920	19	in	in	ADP
taxlaw-6404	920	20	utility	utility	NOUN
taxlaw-6404	920	21	regulation	regulation	NOUN
taxlaw-6404	920	22	,	,	PUNCT
taxlaw-6404	920	23	the	the	DET
taxlaw-6404	920	24	end	end	NOUN
taxlaw-6404	920	25	of	of	ADP
taxlaw-6404	920	26	a	a	DET
taxlaw-6404	920	27	natural	natural	ADJ
taxlaw-6404	920	28	monopoly	monopoly	NOUN
taxlaw-6404	920	29	:	:	PUNCT
taxlaw-6404	920	30	deregulation	deregulation	NOUN
taxlaw-6404	920	31	and	and	CCONJ
taxlaw-6404	920	32	competition	competition	NOUN
taxlaw-6404	920	33	in	in	ADP
taxlaw-6404	920	34	the	the	DET
taxlaw-6404	920	35	electric	electric	ADJ
taxlaw-6404	920	36	power	power	NOUN
taxlaw-6404	920	37	industry	industry	NOUN
taxlaw-6404	920	38	,	,	PUNCT
taxlaw-6404	920	39	169	169	NUM
taxlaw-6404	920	40	(	(	PUNCT
taxlaw-6404	920	41	peter	peter	PROPN
taxlaw-6404	920	42	z.	z.	PROPN
taxlaw-6404	920	43	grossman	grossman	PROPN
taxlaw-6404	920	44	&	&	CCONJ
taxlaw-6404	920	45	daniel	daniel	PROPN
taxlaw-6404	920	46	h.	h.	PROPN
taxlaw-6404	920	47	cole	cole	PROPN
taxlaw-6404	920	48	,	,	PUNCT
taxlaw-6404	920	49	eds	eds	PROPN
taxlaw-6404	920	50	.	.	PROPN
taxlaw-6404	920	51	2003	2003	NUM
taxlaw-6404	920	52	)	)	PUNCT
taxlaw-6404	920	53	.	.	PUNCT
taxlaw-6404	921	1	197	197	NUM
taxlaw-6404	921	2	see	see	VERB
taxlaw-6404	921	3	j.	j.	PROPN
taxlaw-6404	921	4	gregory	gregory	PROPN
taxlaw-6404	921	5	sidek	sidek	PROPN
taxlaw-6404	921	6	&	&	CCONJ
taxlaw-6404	921	7	danliel	danliel	PROPN
taxlaw-6404	921	8	f.	f.	PROPN
taxlaw-6404	921	9	spulber	spulber	PROPN
taxlaw-6404	921	10	,	,	PUNCT
taxlaw-6404	921	11	deregulatory	deregulatory	ADJ
taxlaw-6404	921	12	takings	taking	NOUN
taxlaw-6404	921	13	and	and	CCONJ
taxlaw-6404	921	14	breach	breach	NOUN
taxlaw-6404	921	15	of	of	ADP
taxlaw-6404	921	16	the	the	DET
taxlaw-6404	921	17	regulatory	regulatory	ADJ
taxlaw-6404	921	18	contract	contract	NOUN
taxlaw-6404	921	19	,	,	PUNCT
taxlaw-6404	921	20	71	71	NUM
taxlaw-6404	921	21	n.y.u	n.y.u	NOUN
taxlaw-6404	921	22	.	.	PUNCT
taxlaw-6404	922	1	l.	l.	PROPN
taxlaw-6404	922	2	rev	rev	PROPN
taxlaw-6404	922	3	.	.	PROPN
taxlaw-6404	922	4	851(1996	851(1996	NUM
taxlaw-6404	922	5	)	)	PUNCT
taxlaw-6404	922	6	.	.	PUNCT
taxlaw-6404	923	1	198	198	NUM
taxlaw-6404	923	2	see	see	VERB
taxlaw-6404	923	3	,	,	PUNCT
taxlaw-6404	923	4	e.g.	e.g.	ADV
taxlaw-6404	923	5	,	,	PUNCT
taxlaw-6404	923	6	west	west	PROPN
taxlaw-6404	923	7	virginia	virginia	PROPN
taxlaw-6404	923	8	et	et	PROPN
taxlaw-6404	923	9	al	al	PROPN
taxlaw-6404	923	10	.	.	PROPN
taxlaw-6404	923	11	vs.	vs.	PROPN
taxlaw-6404	923	12	epa	epa	PROPN
taxlaw-6404	923	13	,	,	PUNCT
taxlaw-6404	923	14	et	et	PROPN
taxlaw-6404	923	15	al	al	PROPN
taxlaw-6404	923	16	.	.	PUNCT
taxlaw-6404	924	1	(	(	PUNCT
taxlaw-6404	924	2	no	no	INTJ
taxlaw-6404	924	3	.	.	NOUN
taxlaw-6404	924	4	15	15	NUM
taxlaw-6404	924	5	-	-	SYM
taxlaw-6404	924	6	1363	1363	NUM
taxlaw-6404	924	7	)	)	PUNCT
taxlaw-6404	924	8	.	.	PUNCT
taxlaw-6404	925	1	in	in	ADP
taxlaw-6404	925	2	this	this	DET
taxlaw-6404	925	3	case	case	NOUN
taxlaw-6404	925	4	,	,	PUNCT
taxlaw-6404	925	5	following	follow	VERB
taxlaw-6404	925	6	the	the	DET
taxlaw-6404	925	7	publication	publication	NOUN
taxlaw-6404	925	8	of	of	ADP
taxlaw-6404	925	9	the	the	DET
taxlaw-6404	925	10	proposed	propose	VERB
taxlaw-6404	925	11	regulations	regulation	NOUN
taxlaw-6404	925	12	for	for	ADP
taxlaw-6404	925	13	regulating	regulate	VERB
taxlaw-6404	925	14	carbon	carbon	NOUN
taxlaw-6404	925	15	emissions	emission	NOUN
taxlaw-6404	925	16	under	under	ADP
taxlaw-6404	925	17	section	section	NOUN
taxlaw-6404	925	18	112	112	NUM
taxlaw-6404	925	19	of	of	ADP
taxlaw-6404	925	20	the	the	DET
taxlaw-6404	925	21	clean	clean	PROPN
taxlaw-6404	925	22	air	air	PROPN
taxlaw-6404	925	23	act	act	PROPN
taxlaw-6404	925	24	,	,	PUNCT
taxlaw-6404	925	25	known	know	VERB
taxlaw-6404	925	26	as	as	ADP
taxlaw-6404	925	27	the	the	DET
taxlaw-6404	925	28	clean	clean	ADJ
taxlaw-6404	925	29	power	power	NOUN
taxlaw-6404	925	30	plan	plan	NOUN
taxlaw-6404	925	31	,	,	PUNCT
taxlaw-6404	925	32	west	west	PROPN
taxlaw-6404	925	33	virginia	virginia	PROPN
taxlaw-6404	925	34	filed	file	VERB
taxlaw-6404	925	35	a	a	DET
taxlaw-6404	925	36	petition	petition	NOUN
taxlaw-6404	925	37	for	for	ADP
taxlaw-6404	925	38	review	review	NOUN
taxlaw-6404	925	39	.	.	PUNCT
taxlaw-6404	926	1	west	west	PROPN
taxlaw-6404	926	2	virginia	virginia	PROPN
taxlaw-6404	926	3	was	be	AUX
taxlaw-6404	926	4	joined	join	VERB
taxlaw-6404	926	5	by	by	ADP
taxlaw-6404	926	6	21	21	NUM
taxlaw-6404	926	7	other	other	ADJ
taxlaw-6404	926	8	states	state	NOUN
taxlaw-6404	926	9	(	(	PUNCT
taxlaw-6404	926	10	alabama	alabama	PROPN
taxlaw-6404	926	11	,	,	PUNCT
taxlaw-6404	926	12	arkansas	arkansas	PROPN
taxlaw-6404	926	13	,	,	PUNCT
taxlaw-6404	926	14	colorado	colorado	PROPN
taxlaw-6404	926	15	,	,	PUNCT
taxlaw-6404	926	16	florida	florida	PROPN
taxlaw-6404	926	17	,	,	PUNCT
taxlaw-6404	926	18	georgia	georgia	PROPN
taxlaw-6404	926	19	,	,	PUNCT
taxlaw-6404	926	20	indiana	indiana	PROPN
taxlaw-6404	926	21	,	,	PUNCT
taxlaw-6404	926	22	kansas	kansas	PROPN
taxlaw-6404	926	23	,	,	PUNCT
taxlaw-6404	926	24	kentucky	kentucky	PROPN
taxlaw-6404	926	25	,	,	PUNCT
taxlaw-6404	926	26	louisiana	louisiana	PROPN
taxlaw-6404	926	27	,	,	PUNCT
taxlaw-6404	926	28	michigan	michigan	PROPN
taxlaw-6404	926	29	,	,	PUNCT
taxlaw-6404	926	30	missouri	missouri	PROPN
taxlaw-6404	926	31	,	,	PUNCT
taxlaw-6404	926	32	montana	montana	PROPN
taxlaw-6404	926	33	,	,	PUNCT
taxlaw-6404	926	34	nebraska	nebraska	PROPN
taxlaw-6404	926	35	,	,	PUNCT
taxlaw-6404	926	36	new	new	PROPN
taxlaw-6404	926	37	jersey	jersey	PROPN
taxlaw-6404	926	38	,	,	PUNCT
taxlaw-6404	926	39	ohio	ohio	PROPN
taxlaw-6404	926	40	,	,	PUNCT
taxlaw-6404	926	41	south	south	PROPN
taxlaw-6404	926	42	carolina	carolina	PROPN
taxlaw-6404	926	43	,	,	PUNCT
taxlaw-6404	926	44	south	south	PROPN
taxlaw-6404	926	45	dakota	dakota	PROPN
taxlaw-6404	926	46	,	,	PUNCT
taxlaw-6404	926	47	texas	texas	PROPN
taxlaw-6404	926	48	,	,	PUNCT
taxlaw-6404	926	49	utah	utah	PROPN
taxlaw-6404	926	50	,	,	PUNCT
taxlaw-6404	926	51	wisconsin	wisconsin	PROPN
taxlaw-6404	926	52	,	,	PUNCT
taxlaw-6404	926	53	and	and	CCONJ
taxlaw-6404	926	54	wyoming	wyoming	NOUN
taxlaw-6404	926	55	)	)	PUNCT
taxlaw-6404	926	56	and	and	CCONJ
taxlaw-6404	926	57	numerous	numerous	ADJ
taxlaw-6404	926	58	other	other	ADJ
taxlaw-6404	926	59	private	private	ADJ
taxlaw-6404	926	60	litigants	litigant	NOUN
taxlaw-6404	926	61	and	and	CCONJ
taxlaw-6404	926	62	trade	trade	NOUN
taxlaw-6404	926	63	associations	association	NOUN
taxlaw-6404	926	64	,	,	PUNCT
taxlaw-6404	926	65	challenging	challenge	VERB
taxlaw-6404	926	66	the	the	DET
taxlaw-6404	926	67	clean	clean	ADJ
taxlaw-6404	926	68	power	power	NOUN
taxlaw-6404	926	69	plan	plan	NOUN
taxlaw-6404	926	70	on	on	ADP
taxlaw-6404	926	71	several	several	ADJ
taxlaw-6404	926	72	fronts	front	NOUN
taxlaw-6404	926	73	,	,	PUNCT
taxlaw-6404	926	74	including	include	VERB
taxlaw-6404	926	75	a	a	DET
taxlaw-6404	926	76	claim	claim	NOUN
taxlaw-6404	926	77	that	that	SCONJ
taxlaw-6404	926	78	the	the	DET
taxlaw-6404	926	79	regulations	regulation	NOUN
taxlaw-6404	926	80	would	would	AUX
taxlaw-6404	926	81	work	work	VERB
taxlaw-6404	926	82	as	as	ADP
taxlaw-6404	926	83	regulatory	regulatory	ADJ
taxlaw-6404	926	84	taking	taking	NOUN
taxlaw-6404	926	85	in	in	ADP
taxlaw-6404	926	86	violation	violation	NOUN
taxlaw-6404	926	87	of	of	ADP
taxlaw-6404	926	88	the	the	DET
taxlaw-6404	926	89	fifth	fifth	ADJ
taxlaw-6404	926	90	amendment	amendment	NOUN
taxlaw-6404	926	91	,	,	PUNCT
taxlaw-6404	926	92	by	by	ADP
taxlaw-6404	926	93	rendering	render	VERB
taxlaw-6404	926	94	coal	coal	NOUN
taxlaw-6404	926	95	-	-	PUNCT
taxlaw-6404	926	96	fired	fire	VERB
taxlaw-6404	926	97	power	power	NOUN
taxlaw-6404	926	98	plants	plant	NOUN
taxlaw-6404	926	99	unprofitable	unprofitable	ADJ
taxlaw-6404	926	100	and	and	CCONJ
taxlaw-6404	926	101	by	by	ADP
taxlaw-6404	926	102	upsetting	upset	VERB
taxlaw-6404	926	103	“	"	PUNCT
taxlaw-6404	926	104	settled	settle	VERB
taxlaw-6404	926	105	investment	investment	NOUN
taxlaw-6404	926	106	expectations	expectation	NOUN
taxlaw-6404	926	107	.	.	PUNCT
taxlaw-6404	926	108	”	"	PUNCT
taxlaw-6404	927	1	columbia	columbia	PROPN
taxlaw-6404	927	2	journal	journal	PROPN
taxlaw-6404	927	3	of	of	ADP
taxlaw-6404	927	4	tax	tax	NOUN
taxlaw-6404	927	5	law	law	NOUN
taxlaw-6404	928	1	[	[	X
taxlaw-6404	928	2	vol	vol	NOUN
taxlaw-6404	928	3	.	.	PUNCT
taxlaw-6404	929	1	11:1	11:1	NUM
taxlaw-6404	929	2	34	34	NUM
taxlaw-6404	929	3	other	other	ADJ
taxlaw-6404	929	4	scholars	scholar	NOUN
taxlaw-6404	929	5	have	have	AUX
taxlaw-6404	929	6	dismantled	dismantle	VERB
taxlaw-6404	929	7	these	these	DET
taxlaw-6404	929	8	arguments.199	arguments.199	NOUN
taxlaw-6404	929	9	first	first	ADV
taxlaw-6404	929	10	,	,	PUNCT
taxlaw-6404	929	11	while	while	SCONJ
taxlaw-6404	929	12	the	the	DET
taxlaw-6404	929	13	government	government	NOUN
taxlaw-6404	929	14	has	have	AUX
taxlaw-6404	929	15	held	hold	VERB
taxlaw-6404	929	16	that	that	SCONJ
taxlaw-6404	929	17	a	a	DET
taxlaw-6404	929	18	firm	firm	NOUN
taxlaw-6404	929	19	is	be	AUX
taxlaw-6404	929	20	entitled	entitle	VERB
taxlaw-6404	929	21	to	to	ADP
taxlaw-6404	929	22	compensation	compensation	NOUN
taxlaw-6404	929	23	when	when	SCONJ
taxlaw-6404	929	24	the	the	DET
taxlaw-6404	929	25	government	government	NOUN
taxlaw-6404	929	26	violates	violate	VERB
taxlaw-6404	929	27	an	an	DET
taxlaw-6404	929	28	express	express	ADJ
taxlaw-6404	929	29	provision	provision	NOUN
taxlaw-6404	929	30	in	in	ADP
taxlaw-6404	929	31	a	a	DET
taxlaw-6404	929	32	formal	formal	ADJ
taxlaw-6404	929	33	contract	contract	NOUN
taxlaw-6404	929	34	,	,	PUNCT
taxlaw-6404	929	35	courts	court	NOUN
taxlaw-6404	929	36	have	have	AUX
taxlaw-6404	929	37	not	not	PART
taxlaw-6404	929	38	found	find	VERB
taxlaw-6404	929	39	the	the	DET
taxlaw-6404	929	40	government	government	NOUN
taxlaw-6404	929	41	owes	owe	VERB
taxlaw-6404	929	42	compensation	compensation	NOUN
taxlaw-6404	929	43	for	for	ADP
taxlaw-6404	929	44	regulatory	regulatory	ADJ
taxlaw-6404	929	45	changes	change	NOUN
taxlaw-6404	929	46	when	when	SCONJ
taxlaw-6404	929	47	there	there	PRON
taxlaw-6404	929	48	is	be	VERB
taxlaw-6404	929	49	no	no	DET
taxlaw-6404	929	50	formal	formal	ADJ
taxlaw-6404	929	51	contract	contract	NOUN
taxlaw-6404	929	52	in	in	ADP
taxlaw-6404	929	53	place.200	place.200	PROPN
taxlaw-6404	929	54	furthermore	furthermore	ADV
taxlaw-6404	929	55	,	,	PUNCT
taxlaw-6404	929	56	such	such	ADJ
taxlaw-6404	929	57	contracts	contract	NOUN
taxlaw-6404	929	58	are	be	AUX
taxlaw-6404	929	59	construed	construe	VERB
taxlaw-6404	929	60	against	against	ADP
taxlaw-6404	929	61	the	the	DET
taxlaw-6404	929	62	grantee	grantee	NOUN
taxlaw-6404	929	63	and	and	CCONJ
taxlaw-6404	929	64	in	in	ADP
taxlaw-6404	929	65	accordance	accordance	NOUN
taxlaw-6404	929	66	with	with	ADP
taxlaw-6404	929	67	the	the	DET
taxlaw-6404	929	68	narrowest	narrow	ADJ
taxlaw-6404	929	69	rational	rational	ADJ
taxlaw-6404	929	70	reading.201	reading.201	NOUN
taxlaw-6404	929	71	second	second	ADJ
taxlaw-6404	929	72	,	,	PUNCT
taxlaw-6404	929	73	courts	court	NOUN
taxlaw-6404	929	74	elucidating	elucidate	VERB
taxlaw-6404	929	75	the	the	DET
taxlaw-6404	929	76	terms	term	NOUN
taxlaw-6404	929	77	of	of	ADP
taxlaw-6404	929	78	the	the	DET
taxlaw-6404	929	79	regulatory	regulatory	ADJ
taxlaw-6404	929	80	compact	compact	NOUN
taxlaw-6404	929	81	have	have	AUX
taxlaw-6404	929	82	concluded	conclude	VERB
taxlaw-6404	929	83	that	that	SCONJ
taxlaw-6404	929	84	a	a	DET
taxlaw-6404	929	85	regulatory	regulatory	ADJ
taxlaw-6404	929	86	agency	agency	NOUN
taxlaw-6404	929	87	may	may	AUX
taxlaw-6404	929	88	decline	decline	VERB
taxlaw-6404	929	89	to	to	PART
taxlaw-6404	929	90	permit	permit	VERB
taxlaw-6404	929	91	utilities	utility	NOUN
taxlaw-6404	929	92	to	to	PART
taxlaw-6404	929	93	recover	recover	VERB
taxlaw-6404	929	94	investments	investment	NOUN
taxlaw-6404	929	95	in	in	ADP
taxlaw-6404	929	96	assets	asset	NOUN
taxlaw-6404	929	97	that	that	PRON
taxlaw-6404	929	98	were	be	AUX
taxlaw-6404	929	99	imprudently	imprudently	ADV
taxlaw-6404	929	100	incurred	incur	VERB
taxlaw-6404	929	101	or	or	CCONJ
taxlaw-6404	929	102	assets	asset	NOUN
taxlaw-6404	929	103	that	that	PRON
taxlaw-6404	929	104	are	be	AUX
taxlaw-6404	929	105	no	no	ADV
taxlaw-6404	929	106	longer	long	ADV
taxlaw-6404	929	107	“	"	PUNCT
taxlaw-6404	929	108	used	use	VERB
taxlaw-6404	929	109	and	and	CCONJ
taxlaw-6404	929	110	useful	useful	ADJ
taxlaw-6404	929	111	.	.	PUNCT
taxlaw-6404	930	1	”202	”202	NOUN
taxlaw-6404	930	2	while	while	SCONJ
taxlaw-6404	930	3	,	,	PUNCT
taxlaw-6404	930	4	as	as	ADP
taxlaw-6404	930	5	a	a	DET
taxlaw-6404	930	6	theoretical	theoretical	ADJ
taxlaw-6404	930	7	matter	matter	NOUN
taxlaw-6404	930	8	,	,	PUNCT
taxlaw-6404	930	9	utilities	utility	NOUN
taxlaw-6404	930	10	may	may	AUX
taxlaw-6404	930	11	operate	operate	VERB
taxlaw-6404	930	12	at	at	ADP
taxlaw-6404	930	13	least	least	ADJ
taxlaw-6404	930	14	cost	cost	NOUN
taxlaw-6404	930	15	,	,	PUNCT
taxlaw-6404	930	16	a	a	DET
taxlaw-6404	930	17	more	more	ADV
taxlaw-6404	930	18	realistic	realistic	ADJ
taxlaw-6404	930	19	assumption	assumption	NOUN
taxlaw-6404	930	20	is	be	AUX
taxlaw-6404	930	21	that	that	SCONJ
taxlaw-6404	930	22	utilities	utility	NOUN
taxlaw-6404	930	23	may	may	AUX
taxlaw-6404	930	24	have	have	AUX
taxlaw-6404	930	25	incurred	incur	VERB
taxlaw-6404	930	26	unwarranted	unwarranted	ADJ
taxlaw-6404	930	27	or	or	CCONJ
taxlaw-6404	930	28	excessive	excessive	ADJ
taxlaw-6404	930	29	costs	cost	NOUN
taxlaw-6404	930	30	and	and	CCONJ
taxlaw-6404	930	31	that	that	SCONJ
taxlaw-6404	930	32	their	their	PRON
taxlaw-6404	930	33	managers	manager	NOUN
taxlaw-6404	930	34	may	may	AUX
taxlaw-6404	930	35	have	have	AUX
taxlaw-6404	930	36	made	make	VERB
taxlaw-6404	930	37	investment	investment	NOUN
taxlaw-6404	930	38	mistakes.203	mistakes.203	NOUN
taxlaw-6404	930	39	unless	unless	SCONJ
taxlaw-6404	930	40	the	the	DET
taxlaw-6404	930	41	excess	excess	ADJ
taxlaw-6404	930	42	costs	cost	NOUN
taxlaw-6404	930	43	or	or	CCONJ
taxlaw-6404	930	44	the	the	DET
taxlaw-6404	930	45	faulty	faulty	ADJ
taxlaw-6404	930	46	investments	investment	NOUN
taxlaw-6404	930	47	were	be	AUX
taxlaw-6404	930	48	previously	previously	ADV
taxlaw-6404	930	49	challenged	challenge	VERB
taxlaw-6404	930	50	in	in	ADP
taxlaw-6404	930	51	a	a	DET
taxlaw-6404	930	52	rate	rate	NOUN
taxlaw-6404	930	53	case	case	NOUN
taxlaw-6404	930	54	,	,	PUNCT
taxlaw-6404	930	55	the	the	DET
taxlaw-6404	930	56	regulators	regulator	NOUN
taxlaw-6404	930	57	are	be	AUX
taxlaw-6404	930	58	unlikely	unlikely	ADJ
taxlaw-6404	930	59	to	to	PART
taxlaw-6404	930	60	catch	catch	VERB
taxlaw-6404	930	61	those	those	DET
taxlaw-6404	930	62	mistakes	mistake	NOUN
taxlaw-6404	930	63	during	during	ADP
taxlaw-6404	930	64	the	the	DET
taxlaw-6404	930	65	regulatory	regulatory	ADJ
taxlaw-6404	930	66	process.204	process.204	PROPN
taxlaw-6404	930	67	third	third	NOUN
taxlaw-6404	930	68	,	,	PUNCT
taxlaw-6404	930	69	regulators	regulator	NOUN
taxlaw-6404	930	70	may	may	AUX
taxlaw-6404	930	71	be	be	AUX
taxlaw-6404	930	72	subject	subject	ADJ
taxlaw-6404	930	73	to	to	ADP
taxlaw-6404	930	74	capture	capture	NOUN
taxlaw-6404	930	75	,	,	PUNCT
taxlaw-6404	930	76	leading	lead	VERB
taxlaw-6404	930	77	them	they	PRON
taxlaw-6404	930	78	to	to	PART
taxlaw-6404	930	79	exercise	exercise	VERB
taxlaw-6404	930	80	lax	lax	ADJ
taxlaw-6404	930	81	regulatory	regulatory	ADJ
taxlaw-6404	930	82	control	control	NOUN
taxlaw-6404	930	83	and	and	CCONJ
taxlaw-6404	930	84	allow	allow	VERB
taxlaw-6404	930	85	the	the	DET
taxlaw-6404	930	86	utility	utility	NOUN
taxlaw-6404	930	87	to	to	PART
taxlaw-6404	930	88	overinvest	overinvest	VERB
taxlaw-6404	930	89	in	in	ADP
taxlaw-6404	930	90	plant	plant	NOUN
taxlaw-6404	930	91	,	,	PUNCT
taxlaw-6404	930	92	property	property	NOUN
taxlaw-6404	930	93	and	and	CCONJ
taxlaw-6404	930	94	equipment	equipment	NOUN
taxlaw-6404	930	95	,	,	PUNCT
taxlaw-6404	930	96	resulting	result	VERB
taxlaw-6404	930	97	in	in	ADP
taxlaw-6404	930	98	excess	excess	ADJ
taxlaw-6404	930	99	costs.205	costs.205	NOUN
taxlaw-6404	930	100	consequently	consequently	ADV
taxlaw-6404	930	101	,	,	PUNCT
taxlaw-6404	930	102	refusing	refuse	VERB
taxlaw-6404	930	103	to	to	PART
taxlaw-6404	930	104	reimburse	reimburse	VERB
taxlaw-6404	930	105	stranded	strand	VERB
taxlaw-6404	930	106	assets	asset	NOUN
taxlaw-6404	930	107	may	may	AUX
taxlaw-6404	930	108	be	be	AUX
taxlaw-6404	930	109	consistent	consistent	ADJ
taxlaw-6404	930	110	with	with	ADP
taxlaw-6404	930	111	existing	exist	VERB
taxlaw-6404	930	112	terms	term	NOUN
taxlaw-6404	930	113	of	of	ADP
taxlaw-6404	930	114	the	the	DET
taxlaw-6404	930	115	implied	imply	VERB
taxlaw-6404	930	116	regulatory	regulatory	ADJ
taxlaw-6404	930	117	contract	contract	NOUN
taxlaw-6404	930	118	.	.	PUNCT
taxlaw-6404	931	1	requiring	require	VERB
taxlaw-6404	931	2	that	that	SCONJ
taxlaw-6404	931	3	utilities	utility	NOUN
taxlaw-6404	931	4	act	act	VERB
taxlaw-6404	931	5	reasonably	reasonably	ADV
taxlaw-6404	931	6	and	and	CCONJ
taxlaw-6404	931	7	prudently	prudently	ADV
taxlaw-6404	931	8	when	when	SCONJ
taxlaw-6404	931	9	they	they	PRON
taxlaw-6404	931	10	make	make	VERB
taxlaw-6404	931	11	investments	investment	NOUN
taxlaw-6404	931	12	functions	function	NOUN
taxlaw-6404	931	13	as	as	ADP
taxlaw-6404	931	14	a	a	DET
taxlaw-6404	931	15	deterrent	deterrent	NOUN
taxlaw-6404	931	16	to	to	PART
taxlaw-6404	931	17	waste	waste	VERB
taxlaw-6404	931	18	and	and	CCONJ
taxlaw-6404	931	19	improvident	improvident	ADJ
taxlaw-6404	931	20	spending.206	spending.206	NOUN
taxlaw-6404	931	21	fourth	fourth	ADJ
taxlaw-6404	931	22	,	,	PUNCT
taxlaw-6404	931	23	if	if	SCONJ
taxlaw-6404	931	24	market	market	NOUN
taxlaw-6404	931	25	factors	factor	NOUN
taxlaw-6404	931	26	other	other	ADJ
taxlaw-6404	931	27	than	than	ADP
taxlaw-6404	931	28	a	a	DET
taxlaw-6404	931	29	governmental	governmental	ADJ
taxlaw-6404	931	30	change	change	NOUN
taxlaw-6404	931	31	to	to	ADP
taxlaw-6404	931	32	the	the	DET
taxlaw-6404	931	33	regulatory	regulatory	ADJ
taxlaw-6404	931	34	environment	environment	NOUN
taxlaw-6404	931	35	are	be	AUX
taxlaw-6404	931	36	causing	cause	VERB
taxlaw-6404	931	37	the	the	DET
taxlaw-6404	931	38	assets	asset	NOUN
taxlaw-6404	931	39	to	to	PART
taxlaw-6404	931	40	become	become	VERB
taxlaw-6404	931	41	obsolete	obsolete	ADJ
taxlaw-6404	931	42	,	,	PUNCT
taxlaw-6404	931	43	then	then	ADV
taxlaw-6404	931	44	there	there	PRON
taxlaw-6404	931	45	is	be	VERB
taxlaw-6404	931	46	no	no	DET
taxlaw-6404	931	47	responsibility	responsibility	NOUN
taxlaw-6404	931	48	on	on	ADP
taxlaw-6404	931	49	the	the	DET
taxlaw-6404	931	50	part	part	NOUN
taxlaw-6404	931	51	of	of	ADP
taxlaw-6404	931	52	government	government	NOUN
taxlaw-6404	931	53	to	to	PART
taxlaw-6404	931	54	authorize	authorize	VERB
taxlaw-6404	931	55	compensation.207	compensation.207	PROPN
taxlaw-6404	931	56	the	the	DET
taxlaw-6404	931	57	retirement	retirement	NOUN
taxlaw-6404	931	58	of	of	ADP
taxlaw-6404	931	59	coal	coal	NOUN
taxlaw-6404	931	60	-	-	PUNCT
taxlaw-6404	931	61	fired	fire	VERB
taxlaw-6404	931	62	power	power	NOUN
taxlaw-6404	931	63	plants	plant	NOUN
taxlaw-6404	931	64	has	have	AUX
taxlaw-6404	931	65	not	not	PART
taxlaw-6404	931	66	been	be	AUX
taxlaw-6404	931	67	caused	cause	VERB
taxlaw-6404	931	68	exclusively	exclusively	ADV
taxlaw-6404	931	69	by	by	ADP
taxlaw-6404	931	70	a	a	DET
taxlaw-6404	931	71	change	change	NOUN
taxlaw-6404	931	72	in	in	ADP
taxlaw-6404	931	73	the	the	DET
taxlaw-6404	931	74	regulatory	regulatory	ADJ
taxlaw-6404	931	75	environment	environment	NOUN
taxlaw-6404	931	76	.	.	PUNCT
taxlaw-6404	932	1	during	during	ADP
taxlaw-6404	932	2	the	the	DET
taxlaw-6404	932	3	past	past	ADJ
taxlaw-6404	932	4	six	six	NUM
taxlaw-6404	932	5	years	year	NOUN
taxlaw-6404	932	6	,	,	PUNCT
taxlaw-6404	932	7	hundreds	hundred	NOUN
taxlaw-6404	932	8	of	of	ADP
taxlaw-6404	932	9	fossil	fossil	NOUN
taxlaw-6404	932	10	fuel	fuel	NOUN
taxlaw-6404	932	11	-	-	PUNCT
taxlaw-6404	932	12	based	base	VERB
taxlaw-6404	932	13	power	power	NOUN
taxlaw-6404	932	14	generation	generation	NOUN
taxlaw-6404	932	15	plants	plant	NOUN
taxlaw-6404	932	16	have	have	AUX
taxlaw-6404	932	17	been	be	AUX
taxlaw-6404	932	18	retired	retire	VERB
taxlaw-6404	932	19	or	or	CCONJ
taxlaw-6404	932	20	converted	convert	VERB
taxlaw-6404	932	21	to	to	ADP
taxlaw-6404	932	22	natural	natural	ADJ
taxlaw-6404	932	23	gas	gas	NOUN
taxlaw-6404	932	24	plants.208	plants.208	NOUN
taxlaw-6404	932	25	in	in	ADP
taxlaw-6404	932	26	2015	2015	NUM
taxlaw-6404	932	27	,	,	PUNCT
taxlaw-6404	932	28	plants	plant	NOUN
taxlaw-6404	932	29	with	with	ADP
taxlaw-6404	932	30	a	a	DET
taxlaw-6404	932	31	total	total	ADJ
taxlaw-6404	932	32	capacity	capacity	NOUN
taxlaw-6404	932	33	of	of	ADP
taxlaw-6404	932	34	19	19	NUM
taxlaw-6404	932	35	gigawatts	gigawatt	NOUN
taxlaw-6404	932	36	were	be	AUX
taxlaw-6404	932	37	closed	close	VERB
taxlaw-6404	932	38	or	or	CCONJ
taxlaw-6404	932	39	converted;209	converted;209	VERB
taxlaw-6404	932	40	in	in	ADP
taxlaw-6404	932	41	2016	2016	NUM
taxlaw-6404	932	42	,	,	PUNCT
taxlaw-6404	932	43	the	the	DET
taxlaw-6404	932	44	number	number	NOUN
taxlaw-6404	932	45	199	199	NUM
taxlaw-6404	932	46	see	see	NOUN
taxlaw-6404	932	47	oliver	oliver	PROPN
taxlaw-6404	932	48	e.	e.	PROPN
taxlaw-6404	932	49	williamson	williamson	PROPN
taxlaw-6404	932	50	,	,	PUNCT
taxlaw-6404	932	51	deregulatory	deregulatory	ADJ
taxlaw-6404	932	52	takings	taking	NOUN
taxlaw-6404	932	53	and	and	CCONJ
taxlaw-6404	932	54	the	the	DET
taxlaw-6404	932	55	breach	breach	NOUN
taxlaw-6404	932	56	of	of	ADP
taxlaw-6404	932	57	the	the	DET
taxlaw-6404	932	58	regulatory	regulatory	ADJ
taxlaw-6404	932	59	contract	contract	NOUN
taxlaw-6404	932	60	:	:	PUNCT
taxlaw-6404	932	61	some	some	DET
taxlaw-6404	932	62	precautions	precaution	NOUN
taxlaw-6404	932	63	,	,	PUNCT
taxlaw-6404	932	64	71	71	NUM
taxlaw-6404	932	65	n.y.u	n.y.u	NOUN
taxlaw-6404	932	66	l.	l.	PROPN
taxlaw-6404	932	67	rev	rev	PROPN
taxlaw-6404	932	68	.	.	PROPN
taxlaw-6404	932	69	1007	1007	NUM
taxlaw-6404	932	70	(	(	PUNCT
taxlaw-6404	932	71	1996	1996	NUM
taxlaw-6404	932	72	)	)	PUNCT
taxlaw-6404	932	73	;	;	PUNCT
taxlaw-6404	932	74	stephen	stephen	PROPN
taxlaw-6404	932	75	f.	f.	PROPN
taxlaw-6404	932	76	williams	williams	PROPN
taxlaw-6404	932	77	,	,	PUNCT
taxlaw-6404	932	78	deregulatory	deregulatory	ADJ
taxlaw-6404	932	79	takings	taking	NOUN
taxlaw-6404	932	80	and	and	CCONJ
taxlaw-6404	932	81	breach	breach	NOUN
taxlaw-6404	932	82	of	of	ADP
taxlaw-6404	932	83	the	the	DET
taxlaw-6404	932	84	regulatory	regulatory	ADJ
taxlaw-6404	932	85	contract	contract	NOUN
taxlaw-6404	932	86	:	:	PUNCT
taxlaw-6404	932	87	a	a	DET
taxlaw-6404	932	88	comment	comment	NOUN
taxlaw-6404	932	89	,	,	PUNCT
taxlaw-6404	932	90	71	71	NUM
taxlaw-6404	932	91	n.y.u	n.y.u	NOUN
taxlaw-6404	932	92	l.	l.	PROPN
taxlaw-6404	932	93	rev	rev	PROPN
taxlaw-6404	932	94	.	.	PROPN
taxlaw-6404	932	95	1000	1000	NUM
taxlaw-6404	932	96	(	(	PUNCT
taxlaw-6404	932	97	1996	1996	NUM
taxlaw-6404	932	98	)	)	PUNCT
taxlaw-6404	932	99	;	;	PUNCT
taxlaw-6404	932	100	jim	jim	PROPN
taxlaw-6404	932	101	rossi	rossi	PROPN
taxlaw-6404	932	102	,	,	PUNCT
taxlaw-6404	932	103	the	the	DET
taxlaw-6404	932	104	irony	irony	NOUN
taxlaw-6404	932	105	of	of	ADP
taxlaw-6404	932	106	deregulatory	deregulatory	ADJ
taxlaw-6404	932	107	takings	taking	NOUN
taxlaw-6404	932	108	,	,	PUNCT
taxlaw-6404	932	109	77	77	NUM
taxlaw-6404	932	110	tex	tex	PROPN
taxlaw-6404	932	111	.	.	PROPN
taxlaw-6404	932	112	l.	l.	PROPN
taxlaw-6404	932	113	rev	rev	PROPN
taxlaw-6404	932	114	.	.	PROPN
taxlaw-6404	932	115	297	297	NUM
taxlaw-6404	932	116	(	(	PUNCT
taxlaw-6404	932	117	1998	1998	NUM
taxlaw-6404	932	118	)	)	PUNCT
taxlaw-6404	932	119	;	;	PUNCT
taxlaw-6404	932	120	herbert	herbert	PROPN
taxlaw-6404	932	121	hovencamp	hovencamp	PROPN
taxlaw-6404	932	122	,	,	PUNCT
taxlaw-6404	932	123	the	the	DET
taxlaw-6404	932	124	takings	taking	NOUN
taxlaw-6404	932	125	clause	clause	NOUN
taxlaw-6404	932	126	and	and	CCONJ
taxlaw-6404	932	127	improvident	improvident	ADJ
taxlaw-6404	932	128	regulatory	regulatory	ADJ
taxlaw-6404	932	129	bargains	bargain	NOUN
taxlaw-6404	932	130	,	,	PUNCT
taxlaw-6404	932	131	108	108	NUM
taxlaw-6404	932	132	yale	yale	PROPN
taxlaw-6404	932	133	l.	l.	PROPN
taxlaw-6404	932	134	j.	j.	PROPN
taxlaw-6404	932	135	801	801	NUM
taxlaw-6404	932	136	(	(	PUNCT
taxlaw-6404	932	137	1999	1999	NUM
taxlaw-6404	932	138	)	)	PUNCT
taxlaw-6404	932	139	.	.	PUNCT
taxlaw-6404	933	1	200	200	NUM
taxlaw-6404	933	2	hovencamp	hovencamp	NOUN
taxlaw-6404	933	3	,	,	PUNCT
taxlaw-6404	933	4	supra	supra	PROPN
taxlaw-6404	933	5	note	note	NOUN
taxlaw-6404	933	6	199	199	NUM
taxlaw-6404	933	7	,	,	PUNCT
taxlaw-6404	933	8	at	at	ADP
taxlaw-6404	933	9	807	807	NUM
taxlaw-6404	933	10	-	-	SYM
taxlaw-6404	933	11	818	818	NUM
taxlaw-6404	933	12	.	.	PUNCT
taxlaw-6404	934	1	see	see	VERB
taxlaw-6404	934	2	united	united	PROPN
taxlaw-6404	934	3	states	states	PROPN
taxlaw-6404	934	4	v.	v.	ADP
taxlaw-6404	934	5	winstar	winstar	PROPN
taxlaw-6404	934	6	,	,	PUNCT
taxlaw-6404	934	7	518	518	NUM
taxlaw-6404	934	8	u.s	u.s	PROPN
taxlaw-6404	934	9	.	.	PROPN
taxlaw-6404	934	10	839	839	NUM
taxlaw-6404	934	11	(	(	PUNCT
taxlaw-6404	934	12	1996	1996	NUM
taxlaw-6404	934	13	)	)	PUNCT
taxlaw-6404	934	14	;	;	PUNCT
taxlaw-6404	934	15	munn	munn	PROPN
taxlaw-6404	934	16	v.	v.	ADP
taxlaw-6404	934	17	illinois	illinois	PROPN
taxlaw-6404	934	18	,	,	PUNCT
taxlaw-6404	934	19	94	94	NUM
taxlaw-6404	934	20	u.s	u.s	PROPN
taxlaw-6404	934	21	.	.	PROPN
taxlaw-6404	934	22	113	113	NUM
taxlaw-6404	934	23	(	(	PUNCT
taxlaw-6404	934	24	1876	1876	NUM
taxlaw-6404	934	25	)	)	PUNCT
taxlaw-6404	934	26	;	;	PUNCT
taxlaw-6404	934	27	proprietors	proprietor	NOUN
taxlaw-6404	934	28	of	of	ADP
taxlaw-6404	934	29	charles	charles	PROPN
taxlaw-6404	934	30	river	river	PROPN
taxlaw-6404	934	31	bridge	bridge	PROPN
taxlaw-6404	934	32	v.	v.	ADP
taxlaw-6404	934	33	proprietors	proprietor	NOUN
taxlaw-6404	934	34	of	of	ADP
taxlaw-6404	934	35	warren	warren	PROPN
taxlaw-6404	934	36	bridge	bridge	PROPN
taxlaw-6404	934	37	,	,	PUNCT
taxlaw-6404	934	38	36	36	NUM
taxlaw-6404	934	39	u.s	u.s	PROPN
taxlaw-6404	934	40	.	.	PROPN
taxlaw-6404	934	41	420	420	NUM
taxlaw-6404	934	42	(	(	PUNCT
taxlaw-6404	934	43	1837	1837	NUM
taxlaw-6404	934	44	)	)	PUNCT
taxlaw-6404	934	45	.	.	PUNCT
taxlaw-6404	935	1	201	201	NUM
taxlaw-6404	935	2	hovencamp	hovencamp	NOUN
taxlaw-6404	935	3	,	,	PUNCT
taxlaw-6404	935	4	supra	supra	PROPN
taxlaw-6404	935	5	note	note	NOUN
taxlaw-6404	935	6	199	199	NUM
taxlaw-6404	935	7	,	,	PUNCT
taxlaw-6404	935	8	at	at	ADP
taxlaw-6404	935	9	807	807	NUM
taxlaw-6404	935	10	,	,	PUNCT
taxlaw-6404	935	11	817	817	NUM
taxlaw-6404	935	12	.	.	PUNCT
taxlaw-6404	936	1	202	202	NUM
taxlaw-6404	936	2	when	when	SCONJ
taxlaw-6404	936	3	utilities	utility	NOUN
taxlaw-6404	936	4	file	file	VERB
taxlaw-6404	936	5	a	a	DET
taxlaw-6404	936	6	case	case	NOUN
taxlaw-6404	936	7	for	for	ADP
taxlaw-6404	936	8	a	a	DET
taxlaw-6404	936	9	rate	rate	NOUN
taxlaw-6404	936	10	increase	increase	NOUN
taxlaw-6404	936	11	to	to	PART
taxlaw-6404	936	12	include	include	VERB
taxlaw-6404	936	13	additional	additional	ADJ
taxlaw-6404	936	14	costs	cost	NOUN
taxlaw-6404	936	15	in	in	ADP
taxlaw-6404	936	16	the	the	DET
taxlaw-6404	936	17	operating	operate	VERB
taxlaw-6404	936	18	expense	expense	NOUN
taxlaw-6404	936	19	or	or	CCONJ
taxlaw-6404	936	20	capital	capital	NOUN
taxlaw-6404	936	21	expenditures	expenditure	NOUN
taxlaw-6404	936	22	in	in	ADP
taxlaw-6404	936	23	the	the	DET
taxlaw-6404	936	24	rate	rate	NOUN
taxlaw-6404	936	25	base	base	NOUN
taxlaw-6404	936	26	,	,	PUNCT
taxlaw-6404	936	27	regulators	regulator	NOUN
taxlaw-6404	936	28	review	review	VERB
taxlaw-6404	936	29	those	those	DET
taxlaw-6404	936	30	costs	cost	NOUN
taxlaw-6404	936	31	to	to	PART
taxlaw-6404	936	32	determine	determine	VERB
taxlaw-6404	936	33	whether	whether	SCONJ
taxlaw-6404	936	34	they	they	PRON
taxlaw-6404	936	35	were	be	AUX
taxlaw-6404	936	36	prudent	prudent	ADJ
taxlaw-6404	936	37	expenditures	expenditure	NOUN
taxlaw-6404	936	38	at	at	ADP
taxlaw-6404	936	39	the	the	DET
taxlaw-6404	936	40	time	time	NOUN
taxlaw-6404	936	41	they	they	PRON
taxlaw-6404	936	42	were	be	AUX
taxlaw-6404	936	43	incurred	incur	VERB
taxlaw-6404	936	44	.	.	PUNCT
taxlaw-6404	937	1	see	see	VERB
taxlaw-6404	937	2	alt	alt	ADJ
taxlaw-6404	937	3	,	,	PUNCT
taxlaw-6404	937	4	supra	supra	ADJ
taxlaw-6404	937	5	note	note	NOUN
taxlaw-6404	937	6	32	32	NUM
taxlaw-6404	937	7	,	,	PUNCT
taxlaw-6404	937	8	at	at	ADP
taxlaw-6404	937	9	29	29	NUM
taxlaw-6404	937	10	.	.	PUNCT
taxlaw-6404	938	1	costs	cost	NOUN
taxlaw-6404	938	2	that	that	PRON
taxlaw-6404	938	3	are	be	AUX
taxlaw-6404	938	4	not	not	PART
taxlaw-6404	938	5	judged	judge	VERB
taxlaw-6404	938	6	prudent	prudent	ADJ
taxlaw-6404	938	7	are	be	AUX
taxlaw-6404	938	8	disallowed	disallow	VERB
taxlaw-6404	938	9	and	and	CCONJ
taxlaw-6404	938	10	must	must	AUX
taxlaw-6404	938	11	be	be	AUX
taxlaw-6404	938	12	paid	pay	VERB
taxlaw-6404	938	13	for	for	ADP
taxlaw-6404	938	14	by	by	ADP
taxlaw-6404	938	15	the	the	DET
taxlaw-6404	938	16	utility	utility	NOUN
taxlaw-6404	938	17	’s	’s	PART
taxlaw-6404	938	18	shareholders	shareholder	NOUN
taxlaw-6404	938	19	.	.	PUNCT
taxlaw-6404	939	1	i	i	PRON
taxlaw-6404	939	2	d.	d.	PROPN
taxlaw-6404	939	3	203	203	NUM
taxlaw-6404	940	1	i	i	PRON
taxlaw-6404	940	2	d.	d.	PROPN
taxlaw-6404	940	3	204	204	NUM
taxlaw-6404	940	4	see	see	VERB
taxlaw-6404	940	5	williamson	williamson	PROPN
taxlaw-6404	940	6	,	,	PUNCT
taxlaw-6404	940	7	supra	supra	PROPN
taxlaw-6404	940	8	note	note	PROPN
taxlaw-6404	940	9	199	199	NUM
taxlaw-6404	940	10	,	,	PUNCT
taxlaw-6404	940	11	at	at	ADP
taxlaw-6404	940	12	1003	1003	NUM
taxlaw-6404	940	13	;	;	PUNCT
taxlaw-6404	940	14	hovencamp	hovencamp	NOUN
taxlaw-6404	940	15	,	,	PUNCT
taxlaw-6404	940	16	supra	supra	PROPN
taxlaw-6404	940	17	note	note	NOUN
taxlaw-6404	940	18	199	199	NUM
taxlaw-6404	940	19	,	,	PUNCT
taxlaw-6404	940	20	at	at	ADP
taxlaw-6404	940	21	823	823	NUM
taxlaw-6404	940	22	-	-	SYM
taxlaw-6404	940	23	825	825	NUM
taxlaw-6404	940	24	.	.	PUNCT
taxlaw-6404	941	1	205	205	NUM
taxlaw-6404	941	2	see	see	VERB
taxlaw-6404	941	3	williamson	williamson	PROPN
taxlaw-6404	941	4	,	,	PUNCT
taxlaw-6404	941	5	supra	supra	PROPN
taxlaw-6404	941	6	note	note	PROPN
taxlaw-6404	941	7	199	199	NUM
taxlaw-6404	941	8	,	,	PUNCT
taxlaw-6404	941	9	at	at	ADP
taxlaw-6404	941	10	1013	1013	NUM
taxlaw-6404	941	11	-	-	SYM
taxlaw-6404	941	12	14	14	NUM
taxlaw-6404	941	13	.	.	PUNCT
taxlaw-6404	941	14	206	206	NUM
taxlaw-6404	942	1	i	i	PRON
taxlaw-6404	942	2	d.	d.	PROPN
taxlaw-6404	942	3	at	at	ADP
taxlaw-6404	942	4	1016	1016	NUM
taxlaw-6404	942	5	-	-	SYM
taxlaw-6404	942	6	18	18	NUM
taxlaw-6404	942	7	(	(	PUNCT
taxlaw-6404	942	8	clarifying	clarify	VERB
taxlaw-6404	942	9	that	that	SCONJ
taxlaw-6404	942	10	making	make	VERB
taxlaw-6404	942	11	compensation	compensation	NOUN
taxlaw-6404	942	12	contingent	contingent	NOUN
taxlaw-6404	942	13	on	on	ADP
taxlaw-6404	942	14	the	the	DET
taxlaw-6404	942	15	requirement	requirement	NOUN
taxlaw-6404	942	16	of	of	ADP
taxlaw-6404	942	17	prudent	prudent	ADJ
taxlaw-6404	942	18	investment	investment	NOUN
taxlaw-6404	942	19	in	in	ADP
taxlaw-6404	942	20	the	the	DET
taxlaw-6404	942	21	regulatory	regulatory	ADJ
taxlaw-6404	942	22	compact	compact	ADJ
taxlaw-6404	942	23	deters	deter	VERB
taxlaw-6404	942	24	excess	excess	ADJ
taxlaw-6404	942	25	investments	investment	NOUN
taxlaw-6404	942	26	ex	ex	PRON
taxlaw-6404	942	27	ante	ante	NOUN
taxlaw-6404	942	28	and	and	CCONJ
taxlaw-6404	942	29	that	that	SCONJ
taxlaw-6404	942	30	guaranteeing	guarantee	VERB
taxlaw-6404	942	31	full	full	ADJ
taxlaw-6404	942	32	reimbursement	reimbursement	NOUN
taxlaw-6404	942	33	would	would	AUX
taxlaw-6404	942	34	have	have	VERB
taxlaw-6404	942	35	the	the	DET
taxlaw-6404	942	36	opposite	opposite	ADJ
taxlaw-6404	942	37	effect	effect	NOUN
taxlaw-6404	942	38	,	,	PUNCT
taxlaw-6404	942	39	which	which	PRON
taxlaw-6404	942	40	is	be	AUX
taxlaw-6404	942	41	likely	likely	ADJ
taxlaw-6404	942	42	the	the	DET
taxlaw-6404	942	43	reason	reason	NOUN
taxlaw-6404	942	44	that	that	SCONJ
taxlaw-6404	942	45	there	there	PRON
taxlaw-6404	942	46	is	be	VERB
taxlaw-6404	942	47	no	no	DET
taxlaw-6404	942	48	express	express	ADJ
taxlaw-6404	942	49	guarantee	guarantee	NOUN
taxlaw-6404	942	50	in	in	ADP
taxlaw-6404	942	51	the	the	DET
taxlaw-6404	942	52	compact	compact	NOUN
taxlaw-6404	942	53	)	)	PUNCT
taxlaw-6404	942	54	.	.	PUNCT
taxlaw-6404	943	1	207	207	NUM
taxlaw-6404	943	2	hovencamp	hovencamp	NOUN
taxlaw-6404	943	3	,	,	PUNCT
taxlaw-6404	943	4	supra	supra	PROPN
taxlaw-6404	943	5	note	note	NOUN
taxlaw-6404	943	6	199	199	NUM
taxlaw-6404	943	7	,	,	PUNCT
taxlaw-6404	943	8	at	at	ADP
taxlaw-6404	943	9	828	828	NUM
taxlaw-6404	943	10	-	-	SYM
taxlaw-6404	943	11	830	830	NUM
taxlaw-6404	943	12	.	.	PUNCT
taxlaw-6404	943	13	208	208	NUM
taxlaw-6404	943	14	see	see	VERB
taxlaw-6404	943	15	benjamin	benjamin	PROPN
taxlaw-6404	943	16	storrow	storrow	PROPN
taxlaw-6404	943	17	,	,	PUNCT
taxlaw-6404	943	18	big	big	ADJ
taxlaw-6404	943	19	,	,	PUNCT
taxlaw-6404	943	20	young	young	ADJ
taxlaw-6404	943	21	power	power	NOUN
taxlaw-6404	943	22	plants	plant	NOUN
taxlaw-6404	943	23	are	be	AUX
taxlaw-6404	943	24	closing	close	VERB
taxlaw-6404	943	25	.	.	PUNCT
taxlaw-6404	944	1	is	be	AUX
taxlaw-6404	944	2	it	it	PRON
taxlaw-6404	944	3	a	a	DET
taxlaw-6404	944	4	new	new	ADJ
taxlaw-6404	944	5	trend	trend	NOUN
taxlaw-6404	944	6	?	?	PUNCT
taxlaw-6404	945	1	e&e	e&e	PROPN
taxlaw-6404	945	2	news	news	NOUN
taxlaw-6404	945	3	,	,	PUNCT
taxlaw-6404	945	4	(	(	PUNCT
taxlaw-6404	945	5	apr	apr	NOUN
taxlaw-6404	945	6	.	.	PROPN
taxlaw-6404	945	7	27	27	NUM
taxlaw-6404	945	8	,	,	PUNCT
taxlaw-6404	945	9	2017	2017	NUM
taxlaw-6404	945	10	,	,	PUNCT
taxlaw-6404	945	11	1:14	1:14	NUM
taxlaw-6404	945	12	pm	pm	NOUN
taxlaw-6404	945	13	)	)	PUNCT
taxlaw-6404	945	14	,	,	PUNCT
taxlaw-6404	945	15	https://www.eenews.net/stories/1060053677	https://www.eenews.net/stories/1060053677	PROPN
taxlaw-6404	946	1	[	[	X
taxlaw-6404	946	2	https://perma.cc/4hn3-aczb	https://perma.cc/4hn3-aczb	X
taxlaw-6404	946	3	]	]	X
taxlaw-6404	946	4	.	.	PUNCT
taxlaw-6404	947	1	209	209	NUM
taxlaw-6404	947	2	see	see	VERB
taxlaw-6404	947	3	factbox	factbox	PROPN
taxlaw-6404	947	4	:	:	PUNCT
taxlaw-6404	947	5	u.s	u.s	PROPN
taxlaw-6404	947	6	.	.	PROPN
taxlaw-6404	947	7	coal	coal	NOUN
taxlaw-6404	947	8	-	-	PUNCT
taxlaw-6404	947	9	fired	fire	VERB
taxlaw-6404	947	10	power	power	NOUN
taxlaw-6404	947	11	plants	plant	NOUN
taxlaw-6404	947	12	scheduled	schedule	VERB
taxlaw-6404	947	13	to	to	PART
taxlaw-6404	947	14	shut	shut	VERB
taxlaw-6404	947	15	,	,	PUNCT
taxlaw-6404	947	16	reuters	reuters	PROPN
taxlaw-6404	947	17	(	(	PUNCT
taxlaw-6404	947	18	october	october	PROPN
taxlaw-6404	947	19	29	29	NUM
taxlaw-6404	947	20	,	,	PUNCT
taxlaw-6404	947	21	2019	2019	NUM
taxlaw-6404	947	22	,	,	PUNCT
taxlaw-6404	947	23	1:15	1:15	NUM
taxlaw-6404	947	24	pm	pm	NOUN
taxlaw-6404	947	25	)	)	PUNCT
taxlaw-6404	947	26	,	,	PUNCT
taxlaw-6404	947	27	https://www.reuters.com/article/us-usa-coal-retirement-factbox/factbox-u-s-coal-fired-power-plants-scheduled-toshut-iduskbn1x8298	https://www.reuters.com/article/us-usa-coal-retirement-factbox/factbox-u-s-coal-fired-power-plants-scheduled-toshut-iduskbn1x8298	X
taxlaw-6404	948	1	[	[	PUNCT
taxlaw-6404	948	2	https://perma.cc/m2kk-9zcq	https://perma.cc/m2kk-9zcq	NOUN
taxlaw-6404	948	3	]	]	X
taxlaw-6404	948	4	.	.	PUNCT
taxlaw-6404	949	1	2019	2019	NUM
taxlaw-6404	949	2	]	]	PUNCT
taxlaw-6404	949	3	stranded	strand	VERB
taxlaw-6404	949	4	assets	asset	NOUN
taxlaw-6404	949	5	and	and	CCONJ
taxlaw-6404	949	6	efficient	efficient	ADJ
taxlaw-6404	949	7	pricing	pricing	NOUN
taxlaw-6404	949	8	for	for	ADP
taxlaw-6404	949	9	regulated	regulated	ADJ
taxlaw-6404	949	10	utilities	utility	NOUN
taxlaw-6404	949	11	:	:	PUNCT
taxlaw-6404	949	12	a	a	DET
taxlaw-6404	949	13	federal	federal	ADJ
taxlaw-6404	949	14	tax	tax	NOUN
taxlaw-6404	949	15	solution	solution	NOUN
taxlaw-6404	949	16	35	35	NUM
taxlaw-6404	949	17	was	be	AUX
taxlaw-6404	949	18	13	13	NUM
taxlaw-6404	949	19	gigawatts.210	gigawatts.210	NOUN
taxlaw-6404	949	20	in	in	ADP
taxlaw-6404	949	21	2017	2017	NUM
taxlaw-6404	949	22	,	,	PUNCT
taxlaw-6404	949	23	generators	generator	NOUN
taxlaw-6404	949	24	announced	announce	VERB
taxlaw-6404	949	25	the	the	DET
taxlaw-6404	949	26	early	early	ADJ
taxlaw-6404	949	27	closure	closure	NOUN
taxlaw-6404	949	28	or	or	CCONJ
taxlaw-6404	949	29	conversion	conversion	NOUN
taxlaw-6404	949	30	of	of	ADP
taxlaw-6404	949	31	27	27	NUM
taxlaw-6404	949	32	coal	coal	NOUN
taxlaw-6404	949	33	-	-	PUNCT
taxlaw-6404	949	34	fired	fire	VERB
taxlaw-6404	949	35	plants	plant	NOUN
taxlaw-6404	949	36	with	with	ADP
taxlaw-6404	949	37	22	22	NUM
taxlaw-6404	949	38	gigawatts	gigawatt	NOUN
taxlaw-6404	949	39	of	of	ADP
taxlaw-6404	949	40	productive	productive	ADJ
taxlaw-6404	949	41	capacity.211	capacity.211	NOUN
taxlaw-6404	949	42	while	while	SCONJ
taxlaw-6404	949	43	regulatory	regulatory	ADJ
taxlaw-6404	949	44	changes	change	NOUN
taxlaw-6404	949	45	relating	relate	VERB
taxlaw-6404	949	46	to	to	ADP
taxlaw-6404	949	47	mercury212	mercury212	PROPN
taxlaw-6404	949	48	and	and	CCONJ
taxlaw-6404	949	49	carbon	carbon	NOUN
taxlaw-6404	949	50	emissions213	emissions213	PROPN
taxlaw-6404	949	51	have	have	AUX
taxlaw-6404	949	52	been	be	AUX
taxlaw-6404	949	53	cited	cite	VERB
taxlaw-6404	949	54	as	as	ADP
taxlaw-6404	949	55	the	the	DET
taxlaw-6404	949	56	cause	cause	NOUN
taxlaw-6404	949	57	for	for	ADP
taxlaw-6404	949	58	the	the	DET
taxlaw-6404	949	59	plant	plant	NOUN
taxlaw-6404	949	60	closures	closure	NOUN
taxlaw-6404	949	61	,	,	PUNCT
taxlaw-6404	949	62	those	those	DET
taxlaw-6404	949	63	regulations	regulation	NOUN
taxlaw-6404	949	64	were	be	AUX
taxlaw-6404	949	65	reversed	reverse	VERB
taxlaw-6404	949	66	in	in	ADP
taxlaw-6404	949	67	2017	2017	NUM
taxlaw-6404	949	68	.	.	PUNCT
taxlaw-6404	950	1	despite	despite	SCONJ
taxlaw-6404	950	2	the	the	DET
taxlaw-6404	950	3	official	official	ADJ
taxlaw-6404	950	4	180	180	NUM
taxlaw-6404	950	5	degree	degree	NOUN
taxlaw-6404	950	6	pivot	pivot	NOUN
taxlaw-6404	950	7	in	in	ADP
taxlaw-6404	950	8	u.s	u.s	PROPN
taxlaw-6404	950	9	.	.	PROPN
taxlaw-6404	950	10	policy	policy	NOUN
taxlaw-6404	950	11	away	away	ADV
taxlaw-6404	950	12	from	from	ADP
taxlaw-6404	950	13	clean	clean	ADJ
taxlaw-6404	950	14	energy	energy	NOUN
taxlaw-6404	950	15	and	and	CCONJ
taxlaw-6404	950	16	in	in	ADP
taxlaw-6404	950	17	support	support	NOUN
taxlaw-6404	950	18	of	of	ADP
taxlaw-6404	950	19	coal,214	coal,214	PROPN
taxlaw-6404	950	20	coal	coal	NOUN
taxlaw-6404	950	21	-	-	PUNCT
taxlaw-6404	950	22	fired	fire	VERB
taxlaw-6404	950	23	power	power	NOUN
taxlaw-6404	950	24	plant	plant	NOUN
taxlaw-6404	950	25	closures	closure	NOUN
taxlaw-6404	950	26	have	have	AUX
taxlaw-6404	950	27	continued	continue	VERB
taxlaw-6404	950	28	throughout	throughout	ADP
taxlaw-6404	950	29	2018	2018	NUM
taxlaw-6404	950	30	and	and	CCONJ
taxlaw-6404	950	31	2019.215	2019.215	NUM
taxlaw-6404	950	32	in	in	ADP
taxlaw-6404	950	33	2018	2018	NUM
taxlaw-6404	950	34	,	,	PUNCT
taxlaw-6404	950	35	generators	generator	NOUN
taxlaw-6404	950	36	closed	close	VERB
taxlaw-6404	950	37	or	or	CCONJ
taxlaw-6404	950	38	converted	convert	VERB
taxlaw-6404	950	39	coal	coal	NOUN
taxlaw-6404	950	40	-	-	PUNCT
taxlaw-6404	950	41	fired	fire	VERB
taxlaw-6404	950	42	plants	plant	NOUN
taxlaw-6404	950	43	with	with	ADP
taxlaw-6404	950	44	the	the	DET
taxlaw-6404	950	45	total	total	ADJ
taxlaw-6404	950	46	capacity	capacity	NOUN
taxlaw-6404	950	47	of	of	ADP
taxlaw-6404	950	48	over	over	ADP
taxlaw-6404	950	49	13,300	13,300	NUM
taxlaw-6404	950	50	210	210	NUM
taxlaw-6404	950	51	see	see	VERB
taxlaw-6404	951	1	factbox	factbox	PROPN
taxlaw-6404	951	2	:	:	PUNCT
taxlaw-6404	951	3	u.s	u.s	PROPN
taxlaw-6404	951	4	.	.	PROPN
taxlaw-6404	951	5	coal	coal	NOUN
taxlaw-6404	951	6	-	-	PUNCT
taxlaw-6404	951	7	fired	fire	VERB
taxlaw-6404	951	8	power	power	NOUN
taxlaw-6404	951	9	plants	plant	NOUN
taxlaw-6404	951	10	scheduled	schedule	VERB
taxlaw-6404	951	11	to	to	PART
taxlaw-6404	951	12	shut	shut	VERB
taxlaw-6404	951	13	,	,	PUNCT
taxlaw-6404	951	14	reuters	reuters	PROPN
taxlaw-6404	951	15	(	(	PUNCT
taxlaw-6404	951	16	may	may	PROPN
taxlaw-6404	951	17	16	16	NUM
taxlaw-6404	951	18	,	,	PUNCT
taxlaw-6404	951	19	2017	2017	NUM
taxlaw-6404	951	20	)	)	PUNCT
taxlaw-6404	951	21	,	,	PUNCT
taxlaw-6404	951	22	https://www.reuters.com/article/us-usa-coal-retirement-factbox/factbox-u-s-coal-fired-power-plants-scheduled-toshut-iduskcn18c2c5	https://www.reuters.com/article/us-usa-coal-retirement-factbox/factbox-u-s-coal-fired-power-plants-scheduled-toshut-iduskcn18c2c5	X
taxlaw-6404	951	23	[	[	PUNCT
taxlaw-6404	951	24	https://perma.cc/km3m-ml6h	https://perma.cc/km3m-ml6h	PUNCT
taxlaw-6404	951	25	]	]	X
taxlaw-6404	951	26	.	.	PUNCT
taxlaw-6404	952	1	211	211	NUM
taxlaw-6404	952	2	see	see	VERB
taxlaw-6404	952	3	silvio	silvio	PROPN
taxlaw-6404	952	4	marcacci	marcacci	PROPN
taxlaw-6404	952	5	,	,	PUNCT
taxlaw-6404	952	6	utilities	utility	NOUN
taxlaw-6404	952	7	closed	close	VERB
taxlaw-6404	952	8	dozens	dozen	NOUN
taxlaw-6404	952	9	of	of	ADP
taxlaw-6404	952	10	coal	coal	NOUN
taxlaw-6404	952	11	plants	plant	NOUN
taxlaw-6404	952	12	in	in	ADP
taxlaw-6404	952	13	2017	2017	NUM
taxlaw-6404	952	14	.	.	PUNCT
taxlaw-6404	953	1	here	here	ADV
taxlaw-6404	953	2	are	be	AUX
taxlaw-6404	953	3	the	the	DET
taxlaw-6404	953	4	6	6	NUM
taxlaw-6404	953	5	most	most	ADV
taxlaw-6404	953	6	important	important	ADJ
taxlaw-6404	953	7	.	.	PUNCT
taxlaw-6404	954	1	forbes	forbes	PROPN
taxlaw-6404	954	2	(	(	PUNCT
taxlaw-6404	954	3	dec	dec	PROPN
taxlaw-6404	954	4	.	.	PROPN
taxlaw-6404	954	5	18	18	NUM
taxlaw-6404	954	6	,	,	PUNCT
taxlaw-6404	954	7	2017	2017	NUM
taxlaw-6404	954	8	)	)	PUNCT
taxlaw-6404	954	9	https://www.forbes.com/sites/energyinnovation/2017/12/18/utilities-closed-dozens-of-coal-plants-in2017-here-are-the-6-most-important/	https://www.forbes.com/sites/energyinnovation/2017/12/18/utilities-closed-dozens-of-coal-plants-in2017-here-are-the-6-most-important/	PROPN
taxlaw-6404	955	1	[	[	X
taxlaw-6404	955	2	perma.cc/upw6-lzah	perma.cc/upw6-lzah	X
taxlaw-6404	955	3	]	]	PUNCT
taxlaw-6404	955	4	.	.	PUNCT
taxlaw-6404	956	1	212	212	NUM
taxlaw-6404	956	2	during	during	ADP
taxlaw-6404	956	3	the	the	DET
taxlaw-6404	956	4	obama	obama	PROPN
taxlaw-6404	956	5	administration	administration	NOUN
taxlaw-6404	956	6	,	,	PUNCT
taxlaw-6404	956	7	the	the	DET
taxlaw-6404	956	8	environmental	environmental	PROPN
taxlaw-6404	956	9	protection	protection	PROPN
taxlaw-6404	956	10	agency	agency	PROPN
taxlaw-6404	956	11	issued	issue	VERB
taxlaw-6404	956	12	new	new	ADJ
taxlaw-6404	956	13	rules	rule	NOUN
taxlaw-6404	956	14	under	under	ADP
taxlaw-6404	956	15	the	the	DET
taxlaw-6404	956	16	mercury	mercury	NOUN
taxlaw-6404	956	17	and	and	CCONJ
taxlaw-6404	956	18	air	air	NOUN
taxlaw-6404	956	19	toxic	toxic	ADJ
taxlaw-6404	956	20	standards	standard	NOUN
taxlaw-6404	956	21	(	(	PUNCT
taxlaw-6404	956	22	mats	mat	NOUN
taxlaw-6404	956	23	)	)	PUNCT
taxlaw-6404	956	24	.	.	PUNCT
taxlaw-6404	957	1	these	these	DET
taxlaw-6404	957	2	requirements	requirement	NOUN
taxlaw-6404	957	3	would	would	AUX
taxlaw-6404	957	4	have	have	AUX
taxlaw-6404	957	5	been	be	AUX
taxlaw-6404	957	6	more	more	ADV
taxlaw-6404	957	7	expensive	expensive	ADJ
taxlaw-6404	957	8	for	for	SCONJ
taxlaw-6404	957	9	older	old	ADJ
taxlaw-6404	957	10	plants	plant	NOUN
taxlaw-6404	957	11	to	to	PART
taxlaw-6404	957	12	meet	meet	VERB
taxlaw-6404	957	13	.	.	PUNCT
taxlaw-6404	958	1	see	see	VERB
taxlaw-6404	958	2	national	national	ADJ
taxlaw-6404	958	3	emission	emission	NOUN
taxlaw-6404	958	4	standards	standard	NOUN
taxlaw-6404	958	5	for	for	ADP
taxlaw-6404	958	6	hazardous	hazardous	ADJ
taxlaw-6404	958	7	air	air	NOUN
taxlaw-6404	958	8	pollutants	pollutant	NOUN
taxlaw-6404	958	9	from	from	ADP
taxlaw-6404	958	10	coaland	coaland	ADJ
taxlaw-6404	958	11	oil	oil	NOUN
taxlaw-6404	958	12	-	-	PUNCT
taxlaw-6404	958	13	fired	fire	VERB
taxlaw-6404	958	14	electric	electric	ADJ
taxlaw-6404	958	15	utility	utility	NOUN
taxlaw-6404	958	16	steam	steam	NOUN
taxlaw-6404	958	17	generating	generating	NOUN
taxlaw-6404	958	18	units	unit	NOUN
taxlaw-6404	958	19	and	and	CCONJ
taxlaw-6404	958	20	standards	standard	NOUN
taxlaw-6404	958	21	of	of	ADP
taxlaw-6404	958	22	performance	performance	NOUN
taxlaw-6404	958	23	for	for	ADP
taxlaw-6404	958	24	fossil	fossil	NOUN
taxlaw-6404	958	25	-	-	PUNCT
taxlaw-6404	958	26	fuel	fuel	NOUN
taxlaw-6404	958	27	-	-	PUNCT
taxlaw-6404	958	28	fired	fire	VERB
taxlaw-6404	958	29	electric	electric	ADJ
taxlaw-6404	958	30	utility	utility	NOUN
taxlaw-6404	958	31	,	,	PUNCT
taxlaw-6404	958	32	industrial	industrial	ADJ
taxlaw-6404	958	33	-	-	PUNCT
taxlaw-6404	958	34	commercial	commercial	ADJ
taxlaw-6404	958	35	institutional	institutional	NOUN
taxlaw-6404	958	36	,	,	PUNCT
taxlaw-6404	958	37	and	and	CCONJ
taxlaw-6404	958	38	small	small	ADJ
taxlaw-6404	958	39	industrial	industrial	ADJ
taxlaw-6404	958	40	-	-	PUNCT
taxlaw-6404	958	41	commercial	commercial	ADJ
taxlaw-6404	958	42	-	-	PUNCT
taxlaw-6404	958	43	institutional	institutional	ADJ
taxlaw-6404	958	44	steam	steam	NOUN
taxlaw-6404	958	45	generating	generating	NOUN
taxlaw-6404	958	46	units	unit	NOUN
taxlaw-6404	958	47	,	,	PUNCT
taxlaw-6404	958	48	77	77	NUM
taxlaw-6404	958	49	fed	fed	PROPN
taxlaw-6404	958	50	.	.	PUNCT
taxlaw-6404	959	1	reg	reg	PROPN
taxlaw-6404	959	2	.	.	PUNCT
taxlaw-6404	960	1	9304	9304	NUM
taxlaw-6404	960	2	(	(	PUNCT
taxlaw-6404	960	3	feb	feb	PROPN
taxlaw-6404	960	4	.	.	PROPN
taxlaw-6404	960	5	16	16	NUM
taxlaw-6404	960	6	,	,	PUNCT
taxlaw-6404	960	7	2012	2012	NUM
taxlaw-6404	960	8	)	)	PUNCT
taxlaw-6404	960	9	(	(	PUNCT
taxlaw-6404	960	10	codified	codify	VERB
taxlaw-6404	960	11	at	at	ADP
taxlaw-6404	960	12	40	40	NUM
taxlaw-6404	960	13	c.f.r	c.f.r	NOUN
taxlaw-6404	960	14	.	.	PUNCT
taxlaw-6404	961	1	pts	pts	PROPN
taxlaw-6404	961	2	.	.	PROPN
taxlaw-6404	961	3	60	60	NUM
taxlaw-6404	961	4	and	and	CCONJ
taxlaw-6404	961	5	63	63	NUM
taxlaw-6404	961	6	)	)	PUNCT
taxlaw-6404	961	7	.	.	PUNCT
taxlaw-6404	962	1	however	however	ADV
taxlaw-6404	962	2	,	,	PUNCT
taxlaw-6404	962	3	the	the	DET
taxlaw-6404	962	4	trump	trump	NOUN
taxlaw-6404	962	5	administration	administration	NOUN
taxlaw-6404	962	6	rolled	roll	VERB
taxlaw-6404	962	7	back	back	ADP
taxlaw-6404	962	8	these	these	DET
taxlaw-6404	962	9	rules	rule	NOUN
taxlaw-6404	962	10	in	in	ADP
taxlaw-6404	962	11	2018	2018	NUM
taxlaw-6404	962	12	.	.	PUNCT
taxlaw-6404	963	1	see	see	VERB
taxlaw-6404	963	2	michael	michael	PROPN
taxlaw-6404	963	3	biesecker	biesecker	PROPN
taxlaw-6404	963	4	and	and	CCONJ
taxlaw-6404	963	5	matthew	matthew	PROPN
taxlaw-6404	963	6	brown	brown	PROPN
taxlaw-6404	963	7	,	,	PUNCT
taxlaw-6404	963	8	trump	trump	VERB
taxlaw-6404	963	9	epa	epa	PROPN
taxlaw-6404	963	10	moves	move	NOUN
taxlaw-6404	963	11	to	to	PART
taxlaw-6404	963	12	roll	roll	VERB
taxlaw-6404	963	13	back	back	ADP
taxlaw-6404	963	14	more	more	ADV
taxlaw-6404	963	15	clean	clean	ADJ
taxlaw-6404	963	16	air	air	NOUN
taxlaw-6404	963	17	and	and	CCONJ
taxlaw-6404	963	18	water	water	NOUN
taxlaw-6404	963	19	rules	rule	NOUN
taxlaw-6404	963	20	,	,	PUNCT
taxlaw-6404	963	21	wash	wash	NOUN
taxlaw-6404	963	22	.	.	PUNCT
taxlaw-6404	964	1	post	post	NOUN
taxlaw-6404	964	2	(	(	PUNCT
taxlaw-6404	964	3	mar	mar	PROPN
taxlaw-6404	964	4	.	.	PROPN
taxlaw-6404	964	5	1	1	NUM
taxlaw-6404	964	6	,	,	PUNCT
taxlaw-6404	964	7	2018	2018	NUM
taxlaw-6404	964	8	)	)	PUNCT
taxlaw-6404	964	9	,	,	PUNCT
taxlaw-6404	964	10	https://www.washingtonpost.com/business/trump-epa-moves-to-roll-back-more-clean-air-and-waterrules/2018/03/01/6ac314d8-1dbf-11e8-98f5-ceecfa8741b6_story.html	https://www.washingtonpost.com/business/trump-epa-moves-to-roll-back-more-clean-air-and-waterrules/2018/03/01/6ac314d8-1dbf-11e8-98f5-ceecfa8741b6_story.html	PUNCT
taxlaw-6404	965	1	[	[	X
taxlaw-6404	965	2	https://perma.cc/j85l-zefg	https://perma.cc/j85l-zefg	PROPN
taxlaw-6404	965	3	]	]	PUNCT
taxlaw-6404	965	4	.	.	PUNCT
taxlaw-6404	965	5	213	213	NUM
taxlaw-6404	965	6	on	on	ADP
taxlaw-6404	965	7	march	march	PROPN
taxlaw-6404	965	8	28	28	NUM
taxlaw-6404	965	9	,	,	PUNCT
taxlaw-6404	965	10	2017	2017	NUM
taxlaw-6404	965	11	president	president	NOUN
taxlaw-6404	965	12	trump	trump	NOUN
taxlaw-6404	965	13	issued	issue	VERB
taxlaw-6404	965	14	an	an	DET
taxlaw-6404	965	15	executive	executive	ADJ
taxlaw-6404	965	16	order	order	NOUN
taxlaw-6404	965	17	rescinding	rescind	VERB
taxlaw-6404	965	18	obama	obama	NOUN
taxlaw-6404	965	19	-	-	PUNCT
taxlaw-6404	965	20	era	era	NOUN
taxlaw-6404	965	21	presidential	presidential	ADJ
taxlaw-6404	965	22	and	and	CCONJ
taxlaw-6404	965	23	regulatory	regulatory	ADJ
taxlaw-6404	965	24	actions	action	NOUN
taxlaw-6404	965	25	that	that	PRON
taxlaw-6404	965	26	address	address	VERB
taxlaw-6404	965	27	carbon	carbon	NOUN
taxlaw-6404	965	28	emissions	emission	NOUN
taxlaw-6404	965	29	and	and	CCONJ
taxlaw-6404	965	30	instructing	instruct	VERB
taxlaw-6404	965	31	the	the	DET
taxlaw-6404	965	32	environmental	environmental	PROPN
taxlaw-6404	965	33	protection	protection	PROPN
taxlaw-6404	965	34	agency	agency	PROPN
taxlaw-6404	965	35	to	to	PART
taxlaw-6404	965	36	withdraw	withdraw	VERB
taxlaw-6404	965	37	the	the	DET
taxlaw-6404	965	38	clean	clean	ADJ
taxlaw-6404	965	39	power	power	NOUN
taxlaw-6404	965	40	plan	plan	NOUN
taxlaw-6404	965	41	regulations	regulation	NOUN
taxlaw-6404	965	42	under	under	ADP
taxlaw-6404	965	43	the	the	DET
taxlaw-6404	965	44	clean	clean	PROPN
taxlaw-6404	965	45	air	air	PROPN
taxlaw-6404	965	46	act	act	PROPN
taxlaw-6404	965	47	.	.	PUNCT
taxlaw-6404	966	1	see	see	VERB
taxlaw-6404	966	2	exec	exec	NOUN
taxlaw-6404	966	3	.	.	PUNCT
taxlaw-6404	967	1	order	order	NOUN
taxlaw-6404	967	2	no	no	INTJ
taxlaw-6404	967	3	.	.	NOUN
taxlaw-6404	968	1	13783	13783	NUM
taxlaw-6404	968	2	,	,	PUNCT
taxlaw-6404	968	3	82	82	NUM
taxlaw-6404	968	4	fed	fed	PROPN
taxlaw-6404	968	5	.	.	PUNCT
taxlaw-6404	969	1	reg	reg	PROPN
taxlaw-6404	969	2	.	.	PUNCT
taxlaw-6404	970	1	16093	16093	NUM
taxlaw-6404	970	2	(	(	PUNCT
taxlaw-6404	970	3	mar	mar	PROPN
taxlaw-6404	970	4	.	.	PROPN
taxlaw-6404	970	5	28	28	NUM
taxlaw-6404	970	6	,	,	PUNCT
taxlaw-6404	970	7	2017	2017	NUM
taxlaw-6404	970	8	)	)	PUNCT
taxlaw-6404	970	9	.	.	PUNCT
taxlaw-6404	971	1	the	the	DET
taxlaw-6404	971	2	epa	epa	PROPN
taxlaw-6404	971	3	proposed	propose	VERB
taxlaw-6404	971	4	to	to	PART
taxlaw-6404	971	5	repeal	repeal	VERB
taxlaw-6404	971	6	the	the	DET
taxlaw-6404	971	7	clean	clean	ADJ
taxlaw-6404	971	8	power	power	NOUN
taxlaw-6404	971	9	plan	plan	NOUN
taxlaw-6404	971	10	on	on	ADP
taxlaw-6404	971	11	october	october	PROPN
taxlaw-6404	971	12	10	10	NUM
taxlaw-6404	971	13	,	,	PUNCT
taxlaw-6404	971	14	2017	2017	NUM
taxlaw-6404	971	15	.	.	PUNCT
taxlaw-6404	972	1	see	see	VERB
taxlaw-6404	972	2	82	82	NUM
taxlaw-6404	972	3	fed	fed	PROPN
taxlaw-6404	972	4	.	.	PUNCT
taxlaw-6404	973	1	reg	reg	PROPN
taxlaw-6404	973	2	.	.	PUNCT
taxlaw-6404	974	1	48035	48035	NUM
taxlaw-6404	974	2	(	(	PUNCT
taxlaw-6404	974	3	oct	oct	PROPN
taxlaw-6404	974	4	.	.	PROPN
taxlaw-6404	974	5	16	16	NUM
taxlaw-6404	974	6	,	,	PUNCT
taxlaw-6404	974	7	2017	2017	NUM
taxlaw-6404	974	8	)	)	PUNCT
taxlaw-6404	974	9	.	.	PUNCT
taxlaw-6404	975	1	on	on	ADP
taxlaw-6404	975	2	august	august	PROPN
taxlaw-6404	975	3	21	21	NUM
taxlaw-6404	975	4	,	,	PUNCT
taxlaw-6404	975	5	2018	2018	NUM
taxlaw-6404	975	6	,	,	PUNCT
taxlaw-6404	975	7	the	the	DET
taxlaw-6404	975	8	epa	epa	PROPN
taxlaw-6404	975	9	issued	issue	VERB
taxlaw-6404	975	10	an	an	DET
taxlaw-6404	975	11	alternative	alternative	ADJ
taxlaw-6404	975	12	proposal	proposal	NOUN
taxlaw-6404	975	13	,	,	PUNCT
taxlaw-6404	975	14	the	the	DET
taxlaw-6404	975	15	affordable	affordable	ADJ
taxlaw-6404	975	16	clean	clean	ADJ
taxlaw-6404	975	17	energy	energy	NOUN
taxlaw-6404	975	18	rule	rule	NOUN
taxlaw-6404	975	19	,	,	PUNCT
taxlaw-6404	975	20	to	to	PART
taxlaw-6404	975	21	establish	establish	VERB
taxlaw-6404	975	22	emission	emission	NOUN
taxlaw-6404	975	23	guidelines	guideline	NOUN
taxlaw-6404	975	24	for	for	SCONJ
taxlaw-6404	975	25	states	state	NOUN
taxlaw-6404	975	26	to	to	PART
taxlaw-6404	975	27	regulate	regulate	VERB
taxlaw-6404	975	28	greenhouse	greenhouse	NOUN
taxlaw-6404	975	29	gas	gas	NOUN
taxlaw-6404	975	30	emissions	emission	NOUN
taxlaw-6404	975	31	from	from	ADP
taxlaw-6404	975	32	existing	exist	VERB
taxlaw-6404	975	33	coal	coal	NOUN
taxlaw-6404	975	34	-	-	PUNCT
taxlaw-6404	975	35	fired	fire	VERB
taxlaw-6404	975	36	power	power	NOUN
taxlaw-6404	975	37	plants	plant	NOUN
taxlaw-6404	975	38	.	.	PUNCT
taxlaw-6404	976	1	see	see	VERB
taxlaw-6404	976	2	83	83	NUM
taxlaw-6404	976	3	fed	fed	PROPN
taxlaw-6404	976	4	.	.	PUNCT
taxlaw-6404	977	1	reg	reg	PROPN
taxlaw-6404	977	2	.	.	PUNCT
taxlaw-6404	978	1	45588	45588	NUM
taxlaw-6404	978	2	(	(	PUNCT
taxlaw-6404	978	3	sept	sept	PROPN
taxlaw-6404	978	4	.	.	PROPN
taxlaw-6404	978	5	,	,	PUNCT
taxlaw-6404	978	6	10	10	NUM
taxlaw-6404	978	7	,	,	PUNCT
taxlaw-6404	978	8	2018	2018	NUM
taxlaw-6404	978	9	)	)	PUNCT
taxlaw-6404	978	10	.	.	PUNCT
taxlaw-6404	979	1	the	the	DET
taxlaw-6404	979	2	change	change	NOUN
taxlaw-6404	979	3	would	would	AUX
taxlaw-6404	979	4	relax	relax	VERB
taxlaw-6404	979	5	the	the	DET
taxlaw-6404	979	6	rules	rule	NOUN
taxlaw-6404	979	7	on	on	ADP
taxlaw-6404	979	8	greenhouse	greenhouse	NOUN
taxlaw-6404	979	9	gas	gas	NOUN
taxlaw-6404	979	10	emissions	emission	NOUN
taxlaw-6404	979	11	.	.	PUNCT
taxlaw-6404	980	1	see	see	VERB
taxlaw-6404	980	2	juliet	juliet	PROPN
taxlaw-6404	980	3	eilperin	eilperin	PROPN
taxlaw-6404	980	4	,	,	PUNCT
taxlaw-6404	980	5	trump	trump	VERB
taxlaw-6404	980	6	administration	administration	NOUN
taxlaw-6404	980	7	proposes	propose	VERB
taxlaw-6404	980	8	rule	rule	NOUN
taxlaw-6404	980	9	to	to	PART
taxlaw-6404	980	10	relax	relax	VERB
taxlaw-6404	980	11	carbon	carbon	NOUN
taxlaw-6404	980	12	limits	limit	NOUN
taxlaw-6404	980	13	on	on	ADP
taxlaw-6404	980	14	power	power	NOUN
taxlaw-6404	980	15	plants	plant	NOUN
taxlaw-6404	980	16	,	,	PUNCT
taxlaw-6404	980	17	wash	wash	NOUN
taxlaw-6404	980	18	.	.	PUNCT
taxlaw-6404	981	1	post	post	NOUN
taxlaw-6404	981	2	(	(	PUNCT
taxlaw-6404	981	3	aug	aug	PROPN
taxlaw-6404	981	4	.	.	PROPN
taxlaw-6404	981	5	21	21	NUM
taxlaw-6404	981	6	,	,	PUNCT
taxlaw-6404	981	7	2018	2018	NUM
taxlaw-6404	981	8	)	)	PUNCT
taxlaw-6404	981	9	,	,	PUNCT
taxlaw-6404	981	10	https://www.washingtonpost.com/national/health-science/trump-administration-proposes-rule-to-relax-carbonlimits-on-power-plants/2018/08/21/b46b0a8a-a543-11e8-a656-943eefab5daf_story.html	https://www.washingtonpost.com/national/health-science/trump-administration-proposes-rule-to-relax-carbonlimits-on-power-plants/2018/08/21/b46b0a8a-a543-11e8-a656-943eefab5daf_story.html	X
taxlaw-6404	982	1	[	[	X
taxlaw-6404	982	2	perma.cc/abn8-rrld	perma.cc/abn8-rrld	NOUN
taxlaw-6404	982	3	]	]	X
taxlaw-6404	982	4	.	.	PUNCT
taxlaw-6404	983	1	that	that	DET
taxlaw-6404	983	2	rule	rule	NOUN
taxlaw-6404	983	3	was	be	AUX
taxlaw-6404	983	4	finalized	finalize	VERB
taxlaw-6404	983	5	on	on	ADP
taxlaw-6404	983	6	july	july	PROPN
taxlaw-6404	983	7	8	8	NUM
taxlaw-6404	983	8	,	,	PUNCT
taxlaw-6404	983	9	2019	2019	NUM
taxlaw-6404	983	10	.	.	PUNCT
taxlaw-6404	984	1	see	see	VERB
taxlaw-6404	984	2	repeal	repeal	NOUN
taxlaw-6404	984	3	of	of	ADP
taxlaw-6404	984	4	the	the	DET
taxlaw-6404	984	5	clean	clean	ADJ
taxlaw-6404	984	6	power	power	NOUN
taxlaw-6404	984	7	plan	plan	NOUN
taxlaw-6404	984	8	;	;	PUNCT
taxlaw-6404	984	9	emission	emission	NOUN
taxlaw-6404	984	10	guidelines	guideline	NOUN
taxlaw-6404	984	11	for	for	ADP
taxlaw-6404	984	12	greenhouse	greenhouse	NOUN
taxlaw-6404	984	13	gas	gas	NOUN
taxlaw-6404	984	14	emissions	emission	NOUN
taxlaw-6404	984	15	from	from	ADP
taxlaw-6404	984	16	existing	exist	VERB
taxlaw-6404	984	17	electric	electric	ADJ
taxlaw-6404	984	18	utility	utility	NOUN
taxlaw-6404	984	19	generating	generate	VERB
taxlaw-6404	984	20	units	unit	NOUN
taxlaw-6404	984	21	;	;	PUNCT
taxlaw-6404	984	22	revisions	revision	NOUN
taxlaw-6404	984	23	to	to	PART
taxlaw-6404	984	24	emission	emission	VERB
taxlaw-6404	984	25	guidelines	guideline	NOUN
taxlaw-6404	984	26	implementing	implement	VERB
taxlaw-6404	984	27	regulations	regulation	NOUN
taxlaw-6404	984	28	,	,	PUNCT
taxlaw-6404	984	29	84	84	NUM
taxlaw-6404	984	30	fed	feed	VERB
taxlaw-6404	984	31	.	.	PUNCT
taxlaw-6404	985	1	reg	reg	NOUN
taxlaw-6404	985	2	.	.	PUNCT
taxlaw-6404	986	1	32520	32520	NUM
taxlaw-6404	986	2	(	(	PUNCT
taxlaw-6404	986	3	july	july	PROPN
taxlaw-6404	986	4	8	8	NUM
taxlaw-6404	986	5	,	,	PUNCT
taxlaw-6404	986	6	2019	2019	NUM
taxlaw-6404	986	7	)	)	PUNCT
taxlaw-6404	986	8	(	(	PUNCT
taxlaw-6404	986	9	to	to	PART
taxlaw-6404	986	10	be	be	AUX
taxlaw-6404	986	11	codified	codify	VERB
taxlaw-6404	986	12	at	at	ADP
taxlaw-6404	986	13	40	40	NUM
taxlaw-6404	986	14	c.f.r	c.f.r	NOUN
taxlaw-6404	986	15	.	.	PUNCT
taxlaw-6404	987	1	pt	pt	PROPN
taxlaw-6404	987	2	.	.	PROPN
taxlaw-6404	987	3	60	60	NUM
taxlaw-6404	987	4	)	)	PUNCT
taxlaw-6404	987	5	.	.	PUNCT
taxlaw-6404	988	1	214	214	NUM
taxlaw-6404	988	2	the	the	DET
taxlaw-6404	988	3	trump	trump	NOUN
taxlaw-6404	988	4	administration	administration	NOUN
taxlaw-6404	988	5	has	have	AUX
taxlaw-6404	988	6	also	also	ADV
taxlaw-6404	988	7	proposed	propose	VERB
taxlaw-6404	988	8	modifications	modification	NOUN
taxlaw-6404	988	9	to	to	ADP
taxlaw-6404	988	10	numerous	numerous	ADJ
taxlaw-6404	988	11	environmental	environmental	ADJ
taxlaw-6404	988	12	statutes	statute	NOUN
taxlaw-6404	988	13	in	in	ADP
taxlaw-6404	988	14	support	support	NOUN
taxlaw-6404	988	15	of	of	ADP
taxlaw-6404	988	16	coal	coal	NOUN
taxlaw-6404	988	17	-	-	PUNCT
taxlaw-6404	988	18	fired	fire	VERB
taxlaw-6404	988	19	energy	energy	NOUN
taxlaw-6404	988	20	production	production	NOUN
taxlaw-6404	988	21	.	.	PUNCT
taxlaw-6404	989	1	see	see	VERB
taxlaw-6404	989	2	brad	brad	PROPN
taxlaw-6404	989	3	plumer	plumer	PROPN
taxlaw-6404	989	4	,	,	PUNCT
taxlaw-6404	989	5	trump	trump	VERB
taxlaw-6404	989	6	orders	order	NOUN
taxlaw-6404	989	7	a	a	DET
taxlaw-6404	989	8	lifeline	lifeline	NOUN
taxlaw-6404	989	9	for	for	ADP
taxlaw-6404	989	10	struggling	struggle	VERB
taxlaw-6404	989	11	coal	coal	NOUN
taxlaw-6404	989	12	and	and	CCONJ
taxlaw-6404	989	13	nuclear	nuclear	ADJ
taxlaw-6404	989	14	plants	plant	NOUN
taxlaw-6404	989	15	n.y	n.y	PROPN
taxlaw-6404	989	16	times	times	PROPN
taxlaw-6404	989	17	(	(	PUNCT
taxlaw-6404	989	18	june	june	PROPN
taxlaw-6404	989	19	1	1	NUM
taxlaw-6404	989	20	,	,	PUNCT
taxlaw-6404	989	21	2018	2018	NUM
taxlaw-6404	989	22	)	)	PUNCT
taxlaw-6404	989	23	,	,	PUNCT
taxlaw-6404	990	1	https://www.nytimes.com/2018/06/01/climate/trump-coal-nuclear-power.html	https://www.nytimes.com/2018/06/01/climate/trump-coal-nuclear-power.html	PROPN
taxlaw-6404	991	1	[	[	X
taxlaw-6404	991	2	perma.cc/j2xr-2u6n	perma.cc/j2xr-2u6n	X
taxlaw-6404	991	3	]	]	X
taxlaw-6404	991	4	.	.	PUNCT
taxlaw-6404	992	1	these	these	DET
taxlaw-6404	992	2	efforts	effort	NOUN
taxlaw-6404	992	3	have	have	AUX
taxlaw-6404	992	4	been	be	AUX
taxlaw-6404	992	5	viewed	view	VERB
taxlaw-6404	992	6	as	as	ADP
taxlaw-6404	992	7	part	part	NOUN
taxlaw-6404	992	8	of	of	ADP
taxlaw-6404	992	9	a	a	DET
taxlaw-6404	992	10	broader	broad	ADJ
taxlaw-6404	992	11	roll	roll	NOUN
taxlaw-6404	992	12	-	-	PUNCT
taxlaw-6404	992	13	back	back	NOUN
taxlaw-6404	992	14	of	of	ADP
taxlaw-6404	992	15	environmental	environmental	ADJ
taxlaw-6404	992	16	regulations	regulation	NOUN
taxlaw-6404	992	17	affecting	affect	VERB
taxlaw-6404	992	18	many	many	ADJ
taxlaw-6404	992	19	industries	industry	NOUN
taxlaw-6404	992	20	and	and	CCONJ
taxlaw-6404	992	21	communities	community	NOUN
taxlaw-6404	992	22	throughout	throughout	ADP
taxlaw-6404	992	23	the	the	DET
taxlaw-6404	992	24	u.s	u.s	PROPN
taxlaw-6404	992	25	.	.	PROPN
taxlaw-6404	992	26	see	see	PROPN
taxlaw-6404	992	27	nadia	nadia	PROPN
taxlaw-6404	992	28	popovich	popovich	PROPN
taxlaw-6404	992	29	,	,	PUNCT
taxlaw-6404	992	30	et	et	PROPN
taxlaw-6404	992	31	al	al	PROPN
taxlaw-6404	992	32	,	,	PUNCT
taxlaw-6404	992	33	78	78	NUM
taxlaw-6404	992	34	environmental	environmental	ADJ
taxlaw-6404	992	35	rules	rule	NOUN
taxlaw-6404	992	36	on	on	ADP
taxlaw-6404	992	37	the	the	DET
taxlaw-6404	992	38	way	way	NOUN
taxlaw-6404	992	39	out	out	ADP
taxlaw-6404	992	40	under	under	ADP
taxlaw-6404	992	41	trump	trump	PROPN
taxlaw-6404	992	42	n.y	n.y	PROPN
taxlaw-6404	992	43	.	.	PROPN
taxlaw-6404	992	44	times	times	PROPN
taxlaw-6404	992	45	(	(	PUNCT
taxlaw-6404	992	46	oct	oct	PROPN
taxlaw-6404	992	47	5	5	NUM
taxlaw-6404	992	48	,	,	PUNCT
taxlaw-6404	992	49	2017	2017	NUM
taxlaw-6404	992	50	,	,	PUNCT
taxlaw-6404	992	51	updated	update	VERB
taxlaw-6404	992	52	dec	dec	PROPN
taxlaw-6404	992	53	.	.	PROPN
taxlaw-6404	992	54	28	28	NUM
taxlaw-6404	992	55	,	,	PUNCT
taxlaw-6404	992	56	2018	2018	NUM
taxlaw-6404	992	57	)	)	PUNCT
taxlaw-6404	992	58	,	,	PUNCT
taxlaw-6404	992	59	https://www.nytimes.com/interactive/2017/10/05/climate/trump-environment-rules-reversed.html	https://www.nytimes.com/interactive/2017/10/05/climate/trump-environment-rules-reversed.html	NUM
taxlaw-6404	993	1	[	[	X
taxlaw-6404	993	2	perma.cc/scs6y3br	perma.cc/scs6y3br	PROPN
taxlaw-6404	993	3	]	]	X
taxlaw-6404	993	4	;	;	PUNCT
taxlaw-6404	993	5	eric	eric	PROPN
taxlaw-6404	993	6	lipton	lipton	PROPN
taxlaw-6404	993	7	,	,	PUNCT
taxlaw-6404	993	8	et	et	PROPN
taxlaw-6404	993	9	al	al	PROPN
taxlaw-6404	993	10	,	,	PUNCT
taxlaw-6404	993	11	this	this	PRON
taxlaw-6404	993	12	is	be	AUX
taxlaw-6404	993	13	our	our	PRON
taxlaw-6404	993	14	reality	reality	NOUN
taxlaw-6404	993	15	now	now	ADV
taxlaw-6404	993	16	,	,	PUNCT
taxlaw-6404	993	17	n.y	n.y	PROPN
taxlaw-6404	993	18	.	.	PROPN
taxlaw-6404	993	19	times	times	PROPN
taxlaw-6404	993	20	(	(	PUNCT
taxlaw-6404	993	21	dec	dec	PROPN
taxlaw-6404	993	22	.	.	PROPN
taxlaw-6404	993	23	27	27	NUM
taxlaw-6404	993	24	,	,	PUNCT
taxlaw-6404	993	25	2018	2018	NUM
taxlaw-6404	993	26	)	)	PUNCT
taxlaw-6404	993	27	https://www.nytimes.com/interactive/2018/12/26/us/politics/donald-trump-environmental-regulation.html	https://www.nytimes.com/interactive/2018/12/26/us/politics/donald-trump-environmental-regulation.html	PROPN
taxlaw-6404	994	1	[	[	X
taxlaw-6404	994	2	perma.cc/wy4z-j9bu	perma.cc/wy4z-j9bu	X
taxlaw-6404	994	3	]	]	PUNCT
taxlaw-6404	994	4	.	.	PUNCT
taxlaw-6404	995	1	215	215	NUM
taxlaw-6404	995	2	see	see	VERB
taxlaw-6404	995	3	slade	slade	PROPN
taxlaw-6404	995	4	johnson	johnson	PROPN
taxlaw-6404	995	5	&	&	CCONJ
taxlaw-6404	995	6	kien	kien	PROPN
taxlaw-6404	995	7	chau	chau	PROPN
taxlaw-6404	995	8	,	,	PUNCT
taxlaw-6404	995	9	energy	energy	NOUN
taxlaw-6404	995	10	information	information	NOUN
taxlaw-6404	995	11	administration	administration	NOUN
taxlaw-6404	995	12	,	,	PUNCT
taxlaw-6404	995	13	today	today	NOUN
taxlaw-6404	995	14	in	in	ADP
taxlaw-6404	995	15	energy	energy	NOUN
taxlaw-6404	995	16	,	,	PUNCT
taxlaw-6404	995	17	more	more	ADJ
taxlaw-6404	995	18	u.s	u.s	PROPN
taxlaw-6404	995	19	.	.	PROPN
taxlaw-6404	995	20	coal	coal	NOUN
taxlaw-6404	995	21	-	-	PUNCT
taxlaw-6404	995	22	fired	fire	VERB
taxlaw-6404	995	23	power	power	NOUN
taxlaw-6404	995	24	plants	plant	NOUN
taxlaw-6404	995	25	are	be	AUX
taxlaw-6404	995	26	decommissioning	decommission	VERB
taxlaw-6404	995	27	as	as	SCONJ
taxlaw-6404	995	28	retirements	retirement	NOUN
taxlaw-6404	995	29	continue	continue	VERB
taxlaw-6404	995	30	(	(	PUNCT
taxlaw-6404	995	31	july	july	PROPN
taxlaw-6404	995	32	26	26	NUM
taxlaw-6404	995	33	,	,	PUNCT
taxlaw-6404	995	34	2019	2019	NUM
taxlaw-6404	995	35	)	)	PUNCT
taxlaw-6404	995	36	(	(	PUNCT
taxlaw-6404	995	37	“	"	PUNCT
taxlaw-6404	995	38	between	between	ADP
taxlaw-6404	995	39	2010	2010	NUM
taxlaw-6404	995	40	and	and	CCONJ
taxlaw-6404	995	41	the	the	DET
taxlaw-6404	995	42	first	first	ADJ
taxlaw-6404	995	43	quarter	quarter	NOUN
taxlaw-6404	995	44	of	of	ADP
taxlaw-6404	995	45	2019	2019	NUM
taxlaw-6404	995	46	,	,	PUNCT
taxlaw-6404	995	47	u.s	u.s	PROPN
taxlaw-6404	995	48	.	.	PROPN
taxlaw-6404	995	49	power	power	NOUN
taxlaw-6404	995	50	companies	company	NOUN
taxlaw-6404	995	51	announced	announce	VERB
taxlaw-6404	995	52	the	the	DET
taxlaw-6404	995	53	retirement	retirement	NOUN
taxlaw-6404	995	54	of	of	ADP
taxlaw-6404	995	55	more	more	ADJ
taxlaw-6404	995	56	than	than	ADP
taxlaw-6404	995	57	546	546	NUM
taxlaw-6404	995	58	coal	coal	NOUN
taxlaw-6404	995	59	-	-	PUNCT
taxlaw-6404	995	60	fired	fire	VERB
taxlaw-6404	995	61	power	power	NOUN
taxlaw-6404	995	62	units	unit	NOUN
taxlaw-6404	995	63	,	,	PUNCT
taxlaw-6404	995	64	totaling	total	VERB
taxlaw-6404	995	65	about	about	ADV
taxlaw-6404	995	66	102	102	NUM
taxlaw-6404	995	67	gigawatts	gigawatt	NOUN
taxlaw-6404	995	68	(	(	PUNCT
taxlaw-6404	995	69	gw	gw	NOUN
taxlaw-6404	995	70	)	)	PUNCT
taxlaw-6404	995	71	of	of	ADP
taxlaw-6404	995	72	generating	generate	VERB
taxlaw-6404	995	73	capacity	capacity	NOUN
taxlaw-6404	995	74	.	.	PUNCT
taxlaw-6404	996	1	plant	plant	NOUN
taxlaw-6404	996	2	owners	owner	NOUN
taxlaw-6404	996	3	intend	intend	VERB
taxlaw-6404	996	4	to	to	PART
taxlaw-6404	996	5	retire	retire	VERB
taxlaw-6404	996	6	another	another	DET
taxlaw-6404	996	7	17	17	NUM
taxlaw-6404	996	8	gw	gw	NOUN
taxlaw-6404	996	9	of	of	ADP
taxlaw-6404	996	10	coal	coal	NOUN
taxlaw-6404	996	11	-	-	PUNCT
taxlaw-6404	996	12	fired	fire	VERB
taxlaw-6404	996	13	capacity	capacity	NOUN
taxlaw-6404	996	14	by	by	ADP
taxlaw-6404	996	15	2025	2025	NUM
taxlaw-6404	996	16	,	,	PUNCT
taxlaw-6404	996	17	according	accord	VERB
taxlaw-6404	996	18	to	to	ADP
taxlaw-6404	996	19	the	the	DET
taxlaw-6404	996	20	u.s	u.s	PROPN
taxlaw-6404	996	21	.	.	PROPN
taxlaw-6404	996	22	energy	energy	PROPN
taxlaw-6404	996	23	information	information	PROPN
taxlaw-6404	996	24	administration	administration	NOUN
taxlaw-6404	996	25	’s	’s	PART
taxlaw-6404	996	26	(	(	PUNCT
taxlaw-6404	996	27	eia	eia	PROPN
taxlaw-6404	996	28	)	)	PUNCT
taxlaw-6404	996	29	preliminary	preliminary	ADJ
taxlaw-6404	996	30	monthly	monthly	ADJ
taxlaw-6404	996	31	electric	electric	PROPN
taxlaw-6404	996	32	generator	generator	PROPN
taxlaw-6404	996	33	inventory	inventory	NOUN
taxlaw-6404	996	34	.	.	PUNCT
taxlaw-6404	996	35	”	"	PUNCT
taxlaw-6404	996	36	)	)	PUNCT
taxlaw-6404	996	37	,	,	PUNCT
taxlaw-6404	996	38	https://www.eia.gov/todayinenergy/detail.php?id=40212	https://www.eia.gov/todayinenergy/detail.php?id=40212	PROPN
taxlaw-6404	997	1	[	[	X
taxlaw-6404	997	2	https://perma.cc/nv84-2z8h	https://perma.cc/nv84-2z8h	PROPN
taxlaw-6404	997	3	]	]	X
taxlaw-6404	997	4	;	;	PUNCT
taxlaw-6404	997	5	us	us	PROPN
taxlaw-6404	997	6	coal	coal	NOUN
taxlaw-6404	997	7	plant	plant	NOUN
taxlaw-6404	997	8	retirements	retirement	NOUN
taxlaw-6404	997	9	to	to	PART
taxlaw-6404	997	10	continue	continue	VERB
taxlaw-6404	997	11	,	,	PUNCT
taxlaw-6404	997	12	economist	economist	NOUN
taxlaw-6404	997	13	(	(	PUNCT
taxlaw-6404	997	14	sept	sept	PROPN
taxlaw-6404	997	15	7th	7th	PROPN
taxlaw-6404	997	16	2018	2018	NUM
taxlaw-6404	997	17	)	)	PUNCT
taxlaw-6404	997	18	,	,	PUNCT
taxlaw-6404	997	19	http://www.eiu.com/industry/article/1277120111/us-coal-plant-retirements-tocontinue/2018-09-07	http://www.eiu.com/industry/article/1277120111/us-coal-plant-retirements-tocontinue/2018-09-07	PROPN
taxlaw-6404	997	20	[	[	X
taxlaw-6404	997	21	https://perma.cc/4fxa-rxxl	https://perma.cc/4fxa-rxxl	X
taxlaw-6404	997	22	]	]	PUNCT
taxlaw-6404	997	23	.	.	PUNCT
taxlaw-6404	998	1	columbia	columbia	PROPN
taxlaw-6404	998	2	journal	journal	PROPN
taxlaw-6404	998	3	of	of	ADP
taxlaw-6404	998	4	tax	tax	NOUN
taxlaw-6404	998	5	law	law	NOUN
taxlaw-6404	999	1	[	[	X
taxlaw-6404	999	2	vol	vol	NOUN
taxlaw-6404	999	3	.	.	PUNCT
taxlaw-6404	1000	1	11:1	11:1	NUM
taxlaw-6404	1000	2	36	36	NUM
taxlaw-6404	1000	3	megawatts	megawatt	NOUN
taxlaw-6404	1000	4	and	and	CCONJ
taxlaw-6404	1000	5	in	in	ADP
taxlaw-6404	1000	6	2019	2019	NUM
taxlaw-6404	1000	7	that	that	DET
taxlaw-6404	1000	8	number	number	NOUN
taxlaw-6404	1000	9	was	be	AUX
taxlaw-6404	1000	10	expected	expect	VERB
taxlaw-6404	1000	11	to	to	PART
taxlaw-6404	1000	12	reach	reach	VERB
taxlaw-6404	1000	13	13,800	13,800	NUM
taxlaw-6404	1000	14	megawatts.216	megawatts.216	VERB
taxlaw-6404	1000	15	the	the	DET
taxlaw-6404	1000	16	age	age	NOUN
taxlaw-6404	1000	17	of	of	ADP
taxlaw-6404	1000	18	the	the	DET
taxlaw-6404	1000	19	existing	exist	VERB
taxlaw-6404	1000	20	facilities,217	facilities,217	ADJ
taxlaw-6404	1000	21	new	new	ADJ
taxlaw-6404	1000	22	technologies	technology	NOUN
taxlaw-6404	1000	23	that	that	PRON
taxlaw-6404	1000	24	directly	directly	ADV
taxlaw-6404	1000	25	compete	compete	VERB
taxlaw-6404	1000	26	with	with	ADP
taxlaw-6404	1000	27	coal	coal	NOUN
taxlaw-6404	1000	28	as	as	ADP
taxlaw-6404	1000	29	an	an	DET
taxlaw-6404	1000	30	energy	energy	NOUN
taxlaw-6404	1000	31	resource,218	resource,218	NOUN
taxlaw-6404	1000	32	and	and	CCONJ
taxlaw-6404	1000	33	enhanced	enhance	VERB
taxlaw-6404	1000	34	access	access	NOUN
taxlaw-6404	1000	35	to	to	ADP
taxlaw-6404	1000	36	previously	previously	ADV
taxlaw-6404	1000	37	unrecoverable	unrecoverable	ADJ
taxlaw-6404	1000	38	resources	resource	NOUN
taxlaw-6404	1000	39	219	219	NUM
taxlaw-6404	1000	40	have	have	AUX
taxlaw-6404	1000	41	all	all	PRON
taxlaw-6404	1000	42	rendered	render	VERB
taxlaw-6404	1000	43	these	these	DET
taxlaw-6404	1000	44	plants	plant	NOUN
taxlaw-6404	1000	45	less	less	ADV
taxlaw-6404	1000	46	competitive	competitive	ADJ
taxlaw-6404	1000	47	in	in	ADP
taxlaw-6404	1000	48	delivering	deliver	VERB
taxlaw-6404	1000	49	power	power	NOUN
taxlaw-6404	1000	50	to	to	ADP
taxlaw-6404	1000	51	consumers	consumer	NOUN
taxlaw-6404	1000	52	.	.	PUNCT
taxlaw-6404	1001	1	this	this	DET
taxlaw-6404	1001	2	continued	continue	VERB
taxlaw-6404	1001	3	trend	trend	NOUN
taxlaw-6404	1001	4	toward	toward	ADP
taxlaw-6404	1001	5	closure	closure	NOUN
taxlaw-6404	1001	6	and	and	CCONJ
taxlaw-6404	1001	7	conversion	conversion	NOUN
taxlaw-6404	1001	8	clarifies	clarifie	NOUN
taxlaw-6404	1001	9	that	that	SCONJ
taxlaw-6404	1001	10	the	the	DET
taxlaw-6404	1001	11	downturn	downturn	NOUN
taxlaw-6404	1001	12	in	in	ADP
taxlaw-6404	1001	13	the	the	DET
taxlaw-6404	1001	14	market	market	NOUN
taxlaw-6404	1001	15	for	for	ADP
taxlaw-6404	1001	16	coal	coal	NOUN
taxlaw-6404	1001	17	is	be	AUX
taxlaw-6404	1001	18	not	not	PART
taxlaw-6404	1001	19	tied	tie	VERB
taxlaw-6404	1001	20	strictly	strictly	ADV
taxlaw-6404	1001	21	to	to	ADP
taxlaw-6404	1001	22	a	a	DET
taxlaw-6404	1001	23	regulatory	regulatory	ADJ
taxlaw-6404	1001	24	change	change	NOUN
taxlaw-6404	1001	25	.	.	PUNCT
taxlaw-6404	1002	1	finally	finally	ADV
taxlaw-6404	1002	2	,	,	PUNCT
taxlaw-6404	1002	3	to	to	ADP
taxlaw-6404	1002	4	the	the	DET
taxlaw-6404	1002	5	extent	extent	NOUN
taxlaw-6404	1002	6	that	that	SCONJ
taxlaw-6404	1002	7	regulatory	regulatory	ADJ
taxlaw-6404	1002	8	changes	change	NOUN
taxlaw-6404	1002	9	have	have	AUX
taxlaw-6404	1002	10	caused	cause	VERB
taxlaw-6404	1002	11	any	any	DET
taxlaw-6404	1002	12	decline	decline	NOUN
taxlaw-6404	1002	13	in	in	ADP
taxlaw-6404	1002	14	the	the	DET
taxlaw-6404	1002	15	value	value	NOUN
taxlaw-6404	1002	16	of	of	ADP
taxlaw-6404	1002	17	fossilfuel	fossilfuel	NOUN
taxlaw-6404	1002	18	based	base	VERB
taxlaw-6404	1002	19	assets	asset	NOUN
taxlaw-6404	1002	20	,	,	PUNCT
taxlaw-6404	1002	21	that	that	DET
taxlaw-6404	1002	22	regulatory	regulatory	ADJ
taxlaw-6404	1002	23	change	change	NOUN
taxlaw-6404	1002	24	should	should	AUX
taxlaw-6404	1002	25	not	not	PART
taxlaw-6404	1002	26	come	come	VERB
taxlaw-6404	1002	27	as	as	ADP
taxlaw-6404	1002	28	a	a	DET
taxlaw-6404	1002	29	surprise	surprise	NOUN
taxlaw-6404	1002	30	.	.	PUNCT
taxlaw-6404	1003	1	recent	recent	ADJ
taxlaw-6404	1003	2	research	research	NOUN
taxlaw-6404	1003	3	verifies	verifie	NOUN
taxlaw-6404	1003	4	that	that	SCONJ
taxlaw-6404	1003	5	fossil	fossil	NOUN
taxlaw-6404	1003	6	fuel	fuel	NOUN
taxlaw-6404	1003	7	companies	company	NOUN
taxlaw-6404	1003	8	were	be	AUX
taxlaw-6404	1003	9	among	among	ADP
taxlaw-6404	1003	10	the	the	DET
taxlaw-6404	1003	11	first	first	ADJ
taxlaw-6404	1003	12	to	to	PART
taxlaw-6404	1003	13	ascertain	ascertain	VERB
taxlaw-6404	1003	14	that	that	SCONJ
taxlaw-6404	1003	15	climbing	climb	VERB
taxlaw-6404	1003	16	co2	co2	NOUN
taxlaw-6404	1003	17	emissions	emission	NOUN
taxlaw-6404	1003	18	would	would	AUX
taxlaw-6404	1003	19	cause	cause	VERB
taxlaw-6404	1003	20	global	global	ADJ
taxlaw-6404	1003	21	warming.220	warming.220	NOUN
taxlaw-6404	1003	22	the	the	DET
taxlaw-6404	1003	23	energy	energy	NOUN
taxlaw-6404	1003	24	industry	industry	NOUN
taxlaw-6404	1003	25	has	have	AUX
taxlaw-6404	1003	26	been	be	AUX
taxlaw-6404	1003	27	aware	aware	ADJ
taxlaw-6404	1003	28	of	of	ADP
taxlaw-6404	1003	29	the	the	DET
taxlaw-6404	1003	30	negative	negative	ADJ
taxlaw-6404	1003	31	climate	climate	NOUN
taxlaw-6404	1003	32	externalities	externality	NOUN
taxlaw-6404	1003	33	associated	associate	VERB
taxlaw-6404	1003	34	with	with	ADP
taxlaw-6404	1003	35	fossil	fossil	NOUN
taxlaw-6404	1003	36	-	-	PUNCT
taxlaw-6404	1003	37	fuel	fuel	NOUN
taxlaw-6404	1003	38	combustion	combustion	NOUN
taxlaw-6404	1003	39	for	for	ADP
taxlaw-6404	1003	40	decades.221	decades.221	NOUN
taxlaw-6404	1003	41	consequently	consequently	ADV
taxlaw-6404	1003	42	,	,	PUNCT
taxlaw-6404	1003	43	the	the	DET
taxlaw-6404	1003	44	risk	risk	NOUN
taxlaw-6404	1003	45	of	of	ADP
taxlaw-6404	1003	46	climate	climate	NOUN
taxlaw-6404	1003	47	change	change	NOUN
taxlaw-6404	1003	48	regulation	regulation	NOUN
taxlaw-6404	1003	49	is	be	AUX
taxlaw-6404	1003	50	likely	likely	ADJ
taxlaw-6404	1003	51	to	to	PART
taxlaw-6404	1003	52	have	have	AUX
taxlaw-6404	1003	53	been	be	AUX
taxlaw-6404	1003	54	built	build	VERB
taxlaw-6404	1003	55	into	into	ADP
taxlaw-6404	1003	56	both	both	CCONJ
taxlaw-6404	1003	57	firm	firm	ADJ
taxlaw-6404	1003	58	and	and	CCONJ
taxlaw-6404	1003	59	individual	individual	ADJ
taxlaw-6404	1003	60	investment	investment	NOUN
taxlaw-6404	1003	61	strategies	strategy	NOUN
taxlaw-6404	1003	62	.	.	PUNCT
taxlaw-6404	1004	1	this	this	DET
taxlaw-6404	1004	2	knowledge	knowledge	NOUN
taxlaw-6404	1004	3	should	should	AUX
taxlaw-6404	1004	4	also	also	ADV
taxlaw-6404	1004	5	be	be	AUX
taxlaw-6404	1004	6	considered	consider	VERB
taxlaw-6404	1004	7	part	part	NOUN
taxlaw-6404	1004	8	of	of	ADP
taxlaw-6404	1004	9	any	any	DET
taxlaw-6404	1004	10	review	review	NOUN
taxlaw-6404	1004	11	of	of	ADP
taxlaw-6404	1004	12	expenditures	expenditure	NOUN
taxlaw-6404	1004	13	under	under	ADP
taxlaw-6404	1004	14	the	the	DET
taxlaw-6404	1004	15	prudential	prudential	ADJ
taxlaw-6404	1004	16	standard	standard	NOUN
taxlaw-6404	1004	17	.	.	PUNCT
taxlaw-6404	1005	1	while	while	SCONJ
taxlaw-6404	1005	2	the	the	DET
taxlaw-6404	1005	3	courts	court	NOUN
taxlaw-6404	1005	4	have	have	AUX
taxlaw-6404	1005	5	resisted	resist	VERB
taxlaw-6404	1005	6	government	government	NOUN
taxlaw-6404	1005	7	reimbursement	reimbursement	NOUN
taxlaw-6404	1005	8	of	of	ADP
taxlaw-6404	1005	9	utilities	utility	NOUN
taxlaw-6404	1005	10	’	'	PUNCT
taxlaw-6404	1005	11	stranded	strand	VERB
taxlaw-6404	1005	12	assets	asset	NOUN
taxlaw-6404	1005	13	under	under	ADP
taxlaw-6404	1005	14	takings	taking	NOUN
taxlaw-6404	1005	15	clause	clause	NOUN
taxlaw-6404	1005	16	claims	claim	NOUN
taxlaw-6404	1005	17	,	,	PUNCT
taxlaw-6404	1005	18	regulators	regulator	NOUN
taxlaw-6404	1005	19	have	have	AUX
taxlaw-6404	1005	20	been	be	AUX
taxlaw-6404	1005	21	receptive	receptive	ADJ
taxlaw-6404	1005	22	when	when	SCONJ
taxlaw-6404	1005	23	energy	energy	NOUN
taxlaw-6404	1005	24	policy	policy	NOUN
taxlaw-6404	1005	25	has	have	AUX
taxlaw-6404	1005	26	shifted	shift	VERB
taxlaw-6404	1005	27	sharply.222	sharply.222	NOUN
taxlaw-6404	1005	28	in	in	ADP
taxlaw-6404	1005	29	the	the	DET
taxlaw-6404	1005	30	1960s	1960	NOUN
taxlaw-6404	1005	31	and	and	CCONJ
taxlaw-6404	1005	32	70s	70	NOUN
taxlaw-6404	1005	33	,	,	PUNCT
taxlaw-6404	1005	34	the	the	DET
taxlaw-6404	1005	35	federal	federal	ADJ
taxlaw-6404	1005	36	government	government	NOUN
taxlaw-6404	1005	37	encouraged	encourage	VERB
taxlaw-6404	1005	38	significant	significant	ADJ
taxlaw-6404	1005	39	investments	investment	NOUN
taxlaw-6404	1005	40	in	in	ADP
taxlaw-6404	1005	41	216	216	NUM
taxlaw-6404	1005	42	see	see	NOUN
taxlaw-6404	1005	43	reuters	reuter	NOUN
taxlaw-6404	1005	44	,	,	PUNCT
taxlaw-6404	1005	45	supra	supra	PROPN
taxlaw-6404	1005	46	note	note	PROPN
taxlaw-6404	1005	47	208	208	NUM
taxlaw-6404	1005	48	;	;	PUNCT
taxlaw-6404	1005	49	factbox	factbox	PROPN
taxlaw-6404	1005	50	:	:	PUNCT
taxlaw-6404	1005	51	u.s	u.s	PROPN
taxlaw-6404	1005	52	.	.	PROPN
taxlaw-6404	1005	53	coal	coal	NOUN
taxlaw-6404	1005	54	-	-	PUNCT
taxlaw-6404	1005	55	fired	fire	VERB
taxlaw-6404	1005	56	power	power	NOUN
taxlaw-6404	1005	57	plants	plant	NOUN
taxlaw-6404	1005	58	scheduled	schedule	VERB
taxlaw-6404	1005	59	to	to	PART
taxlaw-6404	1005	60	shut	shut	VERB
taxlaw-6404	1005	61	,	,	PUNCT
taxlaw-6404	1005	62	reuters	reuters	PROPN
taxlaw-6404	1005	63	(	(	PUNCT
taxlaw-6404	1005	64	oct	oct	PROPN
taxlaw-6404	1005	65	.	.	PROPN
taxlaw-6404	1005	66	29	29	NUM
taxlaw-6404	1005	67	,	,	PUNCT
taxlaw-6404	1005	68	2019	2019	NUM
taxlaw-6404	1005	69	)	)	PUNCT
taxlaw-6404	1005	70	,	,	PUNCT
taxlaw-6404	1005	71	https://www.reuters.com/article/us-usa-coal-retirement-factbox/factbox-u-s-coal-fired-power-plants-scheduled-toshut-iduskbn1x8298	https://www.reuters.com/article/us-usa-coal-retirement-factbox/factbox-u-s-coal-fired-power-plants-scheduled-toshut-iduskbn1x8298	NOUN
taxlaw-6404	1005	72	217	217	NUM
taxlaw-6404	1005	73	see	see	VERB
taxlaw-6404	1005	74	most	most	ADJ
taxlaw-6404	1005	75	coal	coal	NOUN
taxlaw-6404	1005	76	plants	plant	NOUN
taxlaw-6404	1005	77	in	in	ADP
taxlaw-6404	1005	78	the	the	DET
taxlaw-6404	1005	79	united	united	PROPN
taxlaw-6404	1005	80	states	states	PROPN
taxlaw-6404	1005	81	were	be	AUX
taxlaw-6404	1005	82	built	build	VERB
taxlaw-6404	1005	83	before	before	ADP
taxlaw-6404	1005	84	1990	1990	NUM
taxlaw-6404	1005	85	,	,	PUNCT
taxlaw-6404	1005	86	u.s	u.s	PROPN
taxlaw-6404	1005	87	.	.	PROPN
taxlaw-6404	1005	88	energy	energy	PROPN
taxlaw-6404	1005	89	information	information	PROPN
taxlaw-6404	1005	90	administration	administration	PROPN
taxlaw-6404	1005	91	(	(	PUNCT
taxlaw-6404	1005	92	apr	apr	PROPN
taxlaw-6404	1005	93	.	.	PROPN
taxlaw-6404	1005	94	17	17	NUM
taxlaw-6404	1005	95	,	,	PUNCT
taxlaw-6404	1005	96	2017	2017	NUM
taxlaw-6404	1005	97	)	)	PUNCT
taxlaw-6404	1005	98	,	,	PUNCT
taxlaw-6404	1005	99	https://www.eia.gov/todayinenergy/detail.php?id=30812	https://www.eia.gov/todayinenergy/detail.php?id=30812	PROPN
taxlaw-6404	1005	100	[	[	X
taxlaw-6404	1005	101	https://perma.cc/87fb-9zgp	https://perma.cc/87fb-9zgp	X
taxlaw-6404	1005	102	]	]	X
taxlaw-6404	1005	103	(	(	PUNCT
taxlaw-6404	1005	104	“	"	PUNCT
taxlaw-6404	1005	105	coal	coal	NOUN
taxlaw-6404	1005	106	-	-	PUNCT
taxlaw-6404	1005	107	fired	fire	VERB
taxlaw-6404	1005	108	electricity	electricity	NOUN
taxlaw-6404	1005	109	generators	generator	NOUN
taxlaw-6404	1005	110	accounted	account	VERB
taxlaw-6404	1005	111	for	for	ADP
taxlaw-6404	1005	112	25	25	NUM
taxlaw-6404	1005	113	%	%	NOUN
taxlaw-6404	1005	114	of	of	ADP
taxlaw-6404	1005	115	operating	operate	VERB
taxlaw-6404	1005	116	electricity	electricity	NOUN
taxlaw-6404	1005	117	generating	generating	NOUN
taxlaw-6404	1005	118	capacity	capacity	NOUN
taxlaw-6404	1005	119	in	in	ADP
taxlaw-6404	1005	120	the	the	DET
taxlaw-6404	1005	121	united	united	PROPN
taxlaw-6404	1005	122	states	states	PROPN
taxlaw-6404	1005	123	and	and	CCONJ
taxlaw-6404	1005	124	generated	generate	VERB
taxlaw-6404	1005	125	about	about	ADV
taxlaw-6404	1005	126	30	30	NUM
taxlaw-6404	1005	127	%	%	NOUN
taxlaw-6404	1005	128	of	of	ADP
taxlaw-6404	1005	129	u.s	u.s	PROPN
taxlaw-6404	1005	130	.	.	PROPN
taxlaw-6404	1005	131	electricity	electricity	NOUN
taxlaw-6404	1005	132	in	in	ADP
taxlaw-6404	1005	133	2016	2016	NUM
taxlaw-6404	1005	134	.	.	PUNCT
taxlaw-6404	1006	1	most	most	ADJ
taxlaw-6404	1006	2	coal	coal	NOUN
taxlaw-6404	1006	3	-	-	PUNCT
taxlaw-6404	1006	4	fired	fire	VERB
taxlaw-6404	1006	5	capacity	capacity	NOUN
taxlaw-6404	1006	6	(	(	PUNCT
taxlaw-6404	1006	7	88	88	NUM
taxlaw-6404	1006	8	%	%	NOUN
taxlaw-6404	1006	9	)	)	PUNCT
taxlaw-6404	1006	10	was	be	AUX
taxlaw-6404	1006	11	built	build	VERB
taxlaw-6404	1006	12	between	between	ADP
taxlaw-6404	1006	13	1950	1950	NUM
taxlaw-6404	1006	14	and	and	CCONJ
taxlaw-6404	1006	15	1990	1990	NUM
taxlaw-6404	1006	16	,	,	PUNCT
taxlaw-6404	1006	17	and	and	CCONJ
taxlaw-6404	1006	18	the	the	DET
taxlaw-6404	1006	19	capacity	capacity	NOUN
taxlaw-6404	1006	20	-	-	PUNCT
taxlaw-6404	1006	21	weighted	weight	VERB
taxlaw-6404	1006	22	average	average	ADJ
taxlaw-6404	1006	23	age	age	NOUN
taxlaw-6404	1006	24	of	of	ADP
taxlaw-6404	1006	25	operating	operate	VERB
taxlaw-6404	1006	26	coal	coal	NOUN
taxlaw-6404	1006	27	facilities	facility	NOUN
taxlaw-6404	1006	28	is	be	AUX
taxlaw-6404	1006	29	39	39	NUM
taxlaw-6404	1006	30	years	year	NOUN
taxlaw-6404	1006	31	.	.	PUNCT
taxlaw-6404	1006	32	”	"	PUNCT
taxlaw-6404	1007	1	)	)	PUNCT
taxlaw-6404	1007	2	218	218	NUM
taxlaw-6404	1007	3	renewable	renewable	ADJ
taxlaw-6404	1007	4	energy	energy	NOUN
taxlaw-6404	1007	5	has	have	AUX
taxlaw-6404	1007	6	grown	grow	VERB
taxlaw-6404	1007	7	as	as	ADP
taxlaw-6404	1007	8	a	a	DET
taxlaw-6404	1007	9	source	source	NOUN
taxlaw-6404	1007	10	of	of	ADP
taxlaw-6404	1007	11	power	power	NOUN
taxlaw-6404	1007	12	and	and	CCONJ
taxlaw-6404	1007	13	the	the	DET
taxlaw-6404	1007	14	prices	price	NOUN
taxlaw-6404	1007	15	are	be	AUX
taxlaw-6404	1007	16	reduced	reduce	VERB
taxlaw-6404	1007	17	.	.	PUNCT
taxlaw-6404	1008	1	however	however	ADV
taxlaw-6404	1008	2	,	,	PUNCT
taxlaw-6404	1008	3	to	to	ADP
taxlaw-6404	1008	4	date	date	NOUN
taxlaw-6404	1008	5	,	,	PUNCT
taxlaw-6404	1008	6	energy	energy	NOUN
taxlaw-6404	1008	7	from	from	ADP
taxlaw-6404	1008	8	renewables	renewable	NOUN
taxlaw-6404	1008	9	is	be	AUX
taxlaw-6404	1008	10	available	available	ADJ
taxlaw-6404	1008	11	on	on	ADP
taxlaw-6404	1008	12	an	an	DET
taxlaw-6404	1008	13	episodic	episodic	ADJ
taxlaw-6404	1008	14	basis	basis	NOUN
taxlaw-6404	1008	15	.	.	PUNCT
taxlaw-6404	1009	1	it	it	PRON
taxlaw-6404	1009	2	can	can	AUX
taxlaw-6404	1009	3	not	not	PART
taxlaw-6404	1009	4	ramp	ramp	VERB
taxlaw-6404	1009	5	up	up	ADP
taxlaw-6404	1009	6	during	during	ADP
taxlaw-6404	1009	7	peak	peak	NOUN
taxlaw-6404	1009	8	demand	demand	NOUN
taxlaw-6404	1009	9	.	.	PUNCT
taxlaw-6404	1010	1	while	while	SCONJ
taxlaw-6404	1010	2	combined	combine	VERB
taxlaw-6404	1010	3	-	-	PUNCT
taxlaw-6404	1010	4	cycle	cycle	NOUN
taxlaw-6404	1010	5	natural	natural	ADJ
taxlaw-6404	1010	6	gas	gas	NOUN
taxlaw-6404	1010	7	plants	plant	NOUN
taxlaw-6404	1010	8	can	can	AUX
taxlaw-6404	1010	9	ramp	ramp	VERB
taxlaw-6404	1010	10	up	up	ADP
taxlaw-6404	1010	11	and	and	CCONJ
taxlaw-6404	1010	12	down	down	ADV
taxlaw-6404	1010	13	relatively	relatively	ADV
taxlaw-6404	1010	14	cheaply	cheaply	ADV
taxlaw-6404	1010	15	to	to	PART
taxlaw-6404	1010	16	meet	meet	VERB
taxlaw-6404	1010	17	demand	demand	NOUN
taxlaw-6404	1010	18	as	as	ADP
taxlaw-6404	1010	19	a	a	DET
taxlaw-6404	1010	20	complement	complement	NOUN
taxlaw-6404	1010	21	to	to	ADP
taxlaw-6404	1010	22	renewable	renewable	ADJ
taxlaw-6404	1010	23	energy	energy	NOUN
taxlaw-6404	1010	24	,	,	PUNCT
taxlaw-6404	1010	25	coal	coal	NOUN
taxlaw-6404	1010	26	plants	plant	NOUN
taxlaw-6404	1010	27	have	have	VERB
taxlaw-6404	1010	28	high	high	ADJ
taxlaw-6404	1010	29	fixed	fix	VERB
taxlaw-6404	1010	30	operating	operating	NOUN
taxlaw-6404	1010	31	costs	cost	NOUN
taxlaw-6404	1010	32	and	and	CCONJ
taxlaw-6404	1010	33	lack	lack	VERB
taxlaw-6404	1010	34	that	that	SCONJ
taxlaw-6404	1010	35	flexibility	flexibility	NOUN
taxlaw-6404	1010	36	.	.	PUNCT
taxlaw-6404	1011	1	see	see	VERB
taxlaw-6404	1011	2	benjamin	benjamin	PROPN
taxlaw-6404	1011	3	storrow	storrow	PROPN
taxlaw-6404	1011	4	,	,	PUNCT
taxlaw-6404	1011	5	big	big	ADJ
taxlaw-6404	1011	6	,	,	PUNCT
taxlaw-6404	1011	7	young	young	ADJ
taxlaw-6404	1011	8	power	power	NOUN
taxlaw-6404	1011	9	plants	plant	NOUN
taxlaw-6404	1011	10	are	be	AUX
taxlaw-6404	1011	11	closing	close	VERB
taxlaw-6404	1011	12	.	.	PUNCT
taxlaw-6404	1012	1	is	be	AUX
taxlaw-6404	1012	2	it	it	PRON
taxlaw-6404	1012	3	a	a	DET
taxlaw-6404	1012	4	new	new	ADJ
taxlaw-6404	1012	5	trend	trend	NOUN
taxlaw-6404	1012	6	?	?	PUNCT
taxlaw-6404	1013	1	e&e	e&e	PROPN
taxlaw-6404	1013	2	news	news	NOUN
taxlaw-6404	1013	3	(	(	PUNCT
taxlaw-6404	1013	4	apr	apr	PROPN
taxlaw-6404	1013	5	.	.	PROPN
taxlaw-6404	1013	6	27	27	NUM
taxlaw-6404	1013	7	,	,	PUNCT
taxlaw-6404	1013	8	2017	2017	NUM
taxlaw-6404	1013	9	)	)	PUNCT
taxlaw-6404	1013	10	,	,	PUNCT
taxlaw-6404	1013	11	https://www.eenews.net/stories/1060053677	https://www.eenews.net/stories/1060053677	PROPN
taxlaw-6404	1014	1	[	[	X
taxlaw-6404	1014	2	https://perma.cc/mld6vepp	https://perma.cc/mld6vepp	X
taxlaw-6404	1014	3	]	]	X
taxlaw-6404	1014	4	.	.	PUNCT
taxlaw-6404	1015	1	219	219	NUM
taxlaw-6404	1015	2	competition	competition	NOUN
taxlaw-6404	1015	3	from	from	ADP
taxlaw-6404	1015	4	record	record	NOUN
taxlaw-6404	1015	5	shale	shale	NOUN
taxlaw-6404	1015	6	gas	gas	NOUN
taxlaw-6404	1015	7	production	production	NOUN
taxlaw-6404	1015	8	reduced	reduce	VERB
taxlaw-6404	1015	9	revenues	revenue	NOUN
taxlaw-6404	1015	10	to	to	ADP
taxlaw-6404	1015	11	coal	coal	NOUN
taxlaw-6404	1015	12	plants	plant	NOUN
taxlaw-6404	1015	13	.	.	PUNCT
taxlaw-6404	1016	1	see	see	VERB
taxlaw-6404	1016	2	shale	shale	NOUN
taxlaw-6404	1016	3	gas	gas	NOUN
taxlaw-6404	1016	4	,	,	PUNCT
taxlaw-6404	1016	5	not	not	PART
taxlaw-6404	1016	6	epa	epa	NOUN
taxlaw-6404	1016	7	rules	rule	NOUN
taxlaw-6404	1016	8	,	,	PUNCT
taxlaw-6404	1016	9	has	have	AUX
taxlaw-6404	1016	10	pushed	push	VERB
taxlaw-6404	1016	11	decline	decline	NOUN
taxlaw-6404	1016	12	in	in	ADP
taxlaw-6404	1016	13	coal	coal	NOUN
taxlaw-6404	1016	14	-	-	PUNCT
taxlaw-6404	1016	15	generated	generate	VERB
taxlaw-6404	1016	16	electricity	electricity	NOUN
taxlaw-6404	1016	17	,	,	PUNCT
taxlaw-6404	1016	18	study	study	NOUN
taxlaw-6404	1016	19	confirms	confirm	VERB
taxlaw-6404	1016	20	,	,	PUNCT
taxlaw-6404	1016	21	sciencedaily	sciencedaily	ADV
taxlaw-6404	1016	22	(	(	PUNCT
taxlaw-6404	1016	23	october	october	PROPN
taxlaw-6404	1016	24	7	7	NUM
taxlaw-6404	1016	25	,	,	PUNCT
taxlaw-6404	1016	26	2016	2016	NUM
taxlaw-6404	1016	27	)	)	PUNCT
taxlaw-6404	1016	28	,	,	PUNCT
taxlaw-6404	1016	29	https://www.sciencedaily.com/releases/2016/10/161007105548.htm	https://www.sciencedaily.com/releases/2016/10/161007105548.htm	X
taxlaw-6404	1016	30	[	[	PUNCT
taxlaw-6404	1016	31	https://perma.cc/d5lx-7ub4	https://perma.cc/d5lx-7ub4	PROPN
taxlaw-6404	1016	32	]	]	PUNCT
taxlaw-6404	1016	33	;	;	PUNCT
taxlaw-6404	1016	34	marin	marin	NOUN
taxlaw-6404	1016	35	katusa	katusa	NOUN
taxlaw-6404	1016	36	,	,	PUNCT
taxlaw-6404	1016	37	shale	shale	NOUN
taxlaw-6404	1016	38	gas	gas	NOUN
taxlaw-6404	1016	39	takes	take	VERB
taxlaw-6404	1016	40	on	on	ADP
taxlaw-6404	1016	41	coal	coal	NOUN
taxlaw-6404	1016	42	to	to	ADP
taxlaw-6404	1016	43	power	power	PROPN
taxlaw-6404	1016	44	america	america	PROPN
taxlaw-6404	1016	45	’s	’s	PART
taxlaw-6404	1016	46	electrical	electrical	ADJ
taxlaw-6404	1016	47	plants	plant	NOUN
taxlaw-6404	1016	48	,	,	PUNCT
taxlaw-6404	1016	49	forbes	forbes	X
taxlaw-6404	1016	50	(	(	PUNCT
taxlaw-6404	1016	51	may	may	PROPN
taxlaw-6404	1016	52	30	30	NUM
taxlaw-6404	1016	53	,	,	PUNCT
taxlaw-6404	1016	54	2012	2012	NUM
taxlaw-6404	1016	55	,	,	PUNCT
taxlaw-6404	1016	56	01:43pm	01:43pm	PROPN
taxlaw-6404	1016	57	)	)	PUNCT
taxlaw-6404	1016	58	,	,	PUNCT
taxlaw-6404	1016	59	https://www.forbes.com/sites/energysource/2012/05/30/shale-gas-takes-on-coal-to-power-americas-electricalplants/#51e2b4f18b01	https://www.forbes.com/sites/energysource/2012/05/30/shale-gas-takes-on-coal-to-power-americas-electricalplants/#51e2b4f18b01	NOUN
taxlaw-6404	1017	1	[	[	X
taxlaw-6404	1017	2	https://perma.cc/wur8-ferd	https://perma.cc/wur8-ferd	X
taxlaw-6404	1017	3	]	]	PUNCT
taxlaw-6404	1017	4	.	.	PUNCT
taxlaw-6404	1018	1	220	220	NUM
taxlaw-6404	1018	2	see	see	VERB
taxlaw-6404	1018	3	shannon	shannon	PROPN
taxlaw-6404	1018	4	hall	hall	PROPN
taxlaw-6404	1018	5	,	,	PUNCT
taxlaw-6404	1018	6	exxon	exxon	PROPN
taxlaw-6404	1018	7	knew	know	VERB
taxlaw-6404	1018	8	about	about	ADP
taxlaw-6404	1018	9	climate	climate	NOUN
taxlaw-6404	1018	10	change	change	NOUN
taxlaw-6404	1018	11	almost	almost	ADV
taxlaw-6404	1018	12	40	40	NUM
taxlaw-6404	1018	13	years	year	NOUN
taxlaw-6404	1018	14	ago	ago	ADV
taxlaw-6404	1018	15	,	,	PUNCT
taxlaw-6404	1018	16	scientific	scientific	ADJ
taxlaw-6404	1018	17	american	american	PROPN
taxlaw-6404	1018	18	(	(	PUNCT
taxlaw-6404	1018	19	oct	oct	PROPN
taxlaw-6404	1018	20	.	.	PROPN
taxlaw-6404	1018	21	26	26	NUM
taxlaw-6404	1018	22	,	,	PUNCT
taxlaw-6404	1018	23	2015	2015	NUM
taxlaw-6404	1018	24	)	)	PUNCT
taxlaw-6404	1018	25	,	,	PUNCT
taxlaw-6404	1018	26	https://www.scientificamerican.com/article/exxon-knew-about-climate-change-almost-40-years-ago/	https://www.scientificamerican.com/article/exxon-knew-about-climate-change-almost-40-years-ago/	PUNCT
taxlaw-6404	1019	1	[	[	X
taxlaw-6404	1019	2	https://perma.cc/s5ws-6jeb	https://perma.cc/s5ws-6jeb	X
taxlaw-6404	1019	3	]	]	X
taxlaw-6404	1019	4	(	(	PUNCT
taxlaw-6404	1019	5	“	"	PUNCT
taxlaw-6404	1019	6	exxon	exxon	PROPN
taxlaw-6404	1019	7	was	be	AUX
taxlaw-6404	1019	8	aware	aware	ADJ
taxlaw-6404	1019	9	of	of	ADP
taxlaw-6404	1019	10	climate	climate	NOUN
taxlaw-6404	1019	11	change	change	NOUN
taxlaw-6404	1019	12	,	,	PUNCT
taxlaw-6404	1019	13	as	as	ADV
taxlaw-6404	1019	14	early	early	ADV
taxlaw-6404	1019	15	as	as	ADP
taxlaw-6404	1019	16	1977	1977	NUM
taxlaw-6404	1019	17	,	,	PUNCT
taxlaw-6404	1019	18	11	11	NUM
taxlaw-6404	1019	19	years	year	NOUN
taxlaw-6404	1019	20	before	before	SCONJ
taxlaw-6404	1019	21	it	it	PRON
taxlaw-6404	1019	22	became	become	VERB
taxlaw-6404	1019	23	a	a	DET
taxlaw-6404	1019	24	public	public	ADJ
taxlaw-6404	1019	25	issue	issue	NOUN
taxlaw-6404	1019	26	,	,	PUNCT
taxlaw-6404	1019	27	according	accord	VERB
taxlaw-6404	1019	28	to	to	ADP
taxlaw-6404	1019	29	a	a	DET
taxlaw-6404	1019	30	recent	recent	ADJ
taxlaw-6404	1019	31	investigation	investigation	NOUN
taxlaw-6404	1019	32	...	...	PUNCT
taxlaw-6404	1020	1	this	this	DET
taxlaw-6404	1020	2	knowledge	knowledge	NOUN
taxlaw-6404	1020	3	did	do	AUX
taxlaw-6404	1020	4	not	not	PART
taxlaw-6404	1020	5	prevent	prevent	VERB
taxlaw-6404	1020	6	the	the	DET
taxlaw-6404	1020	7	company	company	NOUN
taxlaw-6404	1020	8	(	(	PUNCT
taxlaw-6404	1020	9	now	now	ADV
taxlaw-6404	1020	10	exxonmobil	exxonmobil	PROPN
taxlaw-6404	1020	11	and	and	CCONJ
taxlaw-6404	1020	12	the	the	DET
taxlaw-6404	1020	13	world	world	NOUN
taxlaw-6404	1020	14	’s	’s	PART
taxlaw-6404	1020	15	largest	large	ADJ
taxlaw-6404	1020	16	oil	oil	NOUN
taxlaw-6404	1020	17	and	and	CCONJ
taxlaw-6404	1020	18	gas	gas	NOUN
taxlaw-6404	1020	19	company	company	NOUN
taxlaw-6404	1020	20	)	)	PUNCT
taxlaw-6404	1020	21	from	from	ADP
taxlaw-6404	1020	22	spending	spend	VERB
taxlaw-6404	1020	23	decades	decade	NOUN
taxlaw-6404	1020	24	refusing	refuse	VERB
taxlaw-6404	1020	25	to	to	PART
taxlaw-6404	1020	26	publicly	publicly	ADV
taxlaw-6404	1020	27	acknowledge	acknowledge	VERB
taxlaw-6404	1020	28	climate	climate	NOUN
taxlaw-6404	1020	29	change	change	NOUN
taxlaw-6404	1020	30	and	and	CCONJ
taxlaw-6404	1020	31	even	even	ADV
taxlaw-6404	1020	32	promoting	promote	VERB
taxlaw-6404	1020	33	climate	climate	NOUN
taxlaw-6404	1020	34	misinformation	misinformation	NOUN
taxlaw-6404	1020	35	…	…	PUNCT
taxlaw-6404	1020	36	”	"	PUNCT
taxlaw-6404	1020	37	)	)	PUNCT
taxlaw-6404	1020	38	;	;	PUNCT
taxlaw-6404	1020	39	élan	élan	PROPN
taxlaw-6404	1020	40	young	young	PROPN
taxlaw-6404	1020	41	,	,	PUNCT
taxlaw-6404	1020	42	coal	coal	NOUN
taxlaw-6404	1020	43	knew	know	VERB
taxlaw-6404	1020	44	,	,	PUNCT
taxlaw-6404	1020	45	too	too	ADV
taxlaw-6404	1020	46	,	,	PUNCT
taxlaw-6404	1020	47	huffpost	huffpost	NOUN
taxlaw-6404	1020	48	(	(	PUNCT
taxlaw-6404	1020	49	nov	nov	PROPN
taxlaw-6404	1020	50	.	.	PROPN
taxlaw-6404	1020	51	22	22	NUM
taxlaw-6404	1020	52	,	,	PUNCT
taxlaw-6404	1020	53	2019	2019	NUM
taxlaw-6404	1020	54	,	,	PUNCT
taxlaw-6404	1020	55	updated	update	VERB
taxlaw-6404	1020	56	dec	dec	PROPN
taxlaw-6404	1020	57	.	.	PROPN
taxlaw-6404	1020	58	16	16	NUM
taxlaw-6404	1020	59	,	,	PUNCT
taxlaw-6404	1020	60	2019	2019	NUM
taxlaw-6404	1020	61	)	)	PUNCT
taxlaw-6404	1020	62	,	,	PUNCT
taxlaw-6404	1020	63	https://www.huffpost.com/entry/coal-industry-climate-change_n_5dd6bbebe4b0e29d7280984f	https://www.huffpost.com/entry/coal-industry-climate-change_n_5dd6bbebe4b0e29d7280984f	X
taxlaw-6404	1021	1	[	[	X
taxlaw-6404	1021	2	https://perma.cc/6esa-xwnd	https://perma.cc/6esa-xwnd	X
taxlaw-6404	1021	3	]	]	X
taxlaw-6404	1021	4	;	;	PUNCT
taxlaw-6404	1021	5	cherry	cherry	NOUN
taxlaw-6404	1021	6	discovers	discover	VERB
taxlaw-6404	1021	7	early	early	ADJ
taxlaw-6404	1021	8	evidence	evidence	NOUN
taxlaw-6404	1021	9	coal	coal	NOUN
taxlaw-6404	1021	10	knew	know	VERB
taxlaw-6404	1021	11	,	,	PUNCT
taxlaw-6404	1021	12	university	university	PROPN
taxlaw-6404	1021	13	of	of	ADP
taxlaw-6404	1021	14	tennessee	tennessee	PROPN
taxlaw-6404	1021	15	,	,	PUNCT
taxlaw-6404	1021	16	knoxville	knoxville	PROPN
taxlaw-6404	1021	17	(	(	PUNCT
taxlaw-6404	1021	18	dec	dec	PROPN
taxlaw-6404	1021	19	.	.	PROPN
taxlaw-6404	1021	20	2	2	NUM
taxlaw-6404	1021	21	,	,	PUNCT
taxlaw-6404	1021	22	2019	2019	NUM
taxlaw-6404	1021	23	)	)	PUNCT
taxlaw-6404	1021	24	,	,	PUNCT
taxlaw-6404	1021	25	https://cee.utk.edu/cherry-discovers-early-evidence-coal-knew/	https://cee.utk.edu/cherry-discovers-early-evidence-coal-knew/	VERB
taxlaw-6404	1021	26	[	[	X
taxlaw-6404	1021	27	https://perma.cc/6fkn-eefk	https://perma.cc/6fkn-eefk	X
taxlaw-6404	1021	28	]	]	PUNCT
taxlaw-6404	1021	29	.	.	PUNCT
taxlaw-6404	1022	1	221	221	NUM
taxlaw-6404	1022	2	see	see	VERB
taxlaw-6404	1022	3	i	i	PROPN
taxlaw-6404	1022	4	d.	d.	PROPN
taxlaw-6404	1022	5	222	222	NUM
taxlaw-6404	1022	6	see	see	VERB
taxlaw-6404	1022	7	richard	richard	PROPN
taxlaw-6404	1022	8	j	j	PROPN
taxlaw-6404	1022	9	pierce	pierce	PROPN
taxlaw-6404	1022	10	,	,	PUNCT
taxlaw-6404	1022	11	jr	jr	PROPN
taxlaw-6404	1022	12	.	.	PROPN
taxlaw-6404	1022	13	,	,	PUNCT
taxlaw-6404	1022	14	the	the	DET
taxlaw-6404	1022	15	regulatory	regulatory	ADJ
taxlaw-6404	1022	16	treatment	treatment	NOUN
taxlaw-6404	1022	17	of	of	ADP
taxlaw-6404	1022	18	mistakes	mistake	NOUN
taxlaw-6404	1022	19	in	in	ADP
taxlaw-6404	1022	20	retrospect	retrospect	NOUN
taxlaw-6404	1022	21	:	:	PUNCT
taxlaw-6404	1022	22	canceled	cancel	VERB
taxlaw-6404	1022	23	plants	plant	NOUN
taxlaw-6404	1022	24	and	and	CCONJ
taxlaw-6404	1022	25	excess	excess	ADJ
taxlaw-6404	1022	26	capacity	capacity	NOUN
taxlaw-6404	1022	27	,	,	PUNCT
taxlaw-6404	1022	28	132	132	NUM
taxlaw-6404	1022	29	u.	u.	NOUN
taxlaw-6404	1022	30	pa	pa	PROPN
taxlaw-6404	1022	31	.	.	PROPN
taxlaw-6404	1022	32	l.	l.	PROPN
taxlaw-6404	1022	33	rev	rev	PROPN
taxlaw-6404	1022	34	.	.	PROPN
taxlaw-6404	1023	1	497	497	NUM
taxlaw-6404	1023	2	(	(	PUNCT
taxlaw-6404	1023	3	1984	1984	NUM
taxlaw-6404	1023	4	)	)	PUNCT
taxlaw-6404	1023	5	(	(	PUNCT
taxlaw-6404	1023	6	coal	coal	NOUN
taxlaw-6404	1023	7	and	and	CCONJ
taxlaw-6404	1023	8	nuclear	nuclear	NOUN
taxlaw-6404	1023	9	)	)	PUNCT
taxlaw-6404	1023	10	;	;	PUNCT
taxlaw-6404	1023	11	john	john	PROPN
taxlaw-6404	1023	12	brett	brett	PROPN
taxlaw-6404	1023	13	macarthur	macarthur	PROPN
taxlaw-6404	1023	14	,	,	PUNCT
taxlaw-6404	1023	15	cost	cost	NOUN
taxlaw-6404	1023	16	responsibility	responsibility	NOUN
taxlaw-6404	1023	17	or	or	CCONJ
taxlaw-6404	1023	18	regulatory	regulatory	ADJ
taxlaw-6404	1023	19	indulgence	indulgence	NOUN
taxlaw-6404	1023	20	for	for	ADP
taxlaw-6404	1023	21	electricity	electricity	NOUN
taxlaw-6404	1023	22	stranded	strand	VERB
taxlaw-6404	1023	23	costs	cost	NOUN
taxlaw-6404	1023	24	,	,	PUNCT
taxlaw-6404	1023	25	47	47	NUM
taxlaw-6404	1023	26	amer	amer	NOUN
taxlaw-6404	1023	27	.	.	PUNCT
taxlaw-6404	1024	1	u.	u.	PROPN
taxlaw-6404	1024	2	l.	l.	PROPN
taxlaw-6404	1024	3	rev	rev	PROPN
taxlaw-6404	1024	4	.	.	PROPN
taxlaw-6404	1024	5	775	775	NUM
taxlaw-6404	1024	6	,	,	PUNCT
taxlaw-6404	1024	7	779	779	NUM
taxlaw-6404	1024	8	-	-	SYM
taxlaw-6404	1024	9	80	80	NUM
taxlaw-6404	1024	10	(	(	PUNCT
taxlaw-6404	1024	11	1998	1998	NUM
taxlaw-6404	1024	12	)	)	PUNCT
taxlaw-6404	1024	13	;	;	PUNCT
taxlaw-6404	1024	14	donald	donald	PROPN
taxlaw-6404	1024	15	f.	f.	PROPN
taxlaw-6404	1024	16	santa	santa	PROPN
taxlaw-6404	1024	17	,	,	PUNCT
taxlaw-6404	1024	18	jr	jr	PROPN
taxlaw-6404	1024	19	.	.	PROPN
taxlaw-6404	1024	20	&	&	CCONJ
taxlaw-6404	1024	21	clifford	clifford	PROPN
taxlaw-6404	1024	22	2019	2019	NUM
taxlaw-6404	1024	23	]	]	PUNCT
taxlaw-6404	1024	24	stranded	strand	VERB
taxlaw-6404	1024	25	assets	asset	NOUN
taxlaw-6404	1024	26	and	and	CCONJ
taxlaw-6404	1024	27	efficient	efficient	ADJ
taxlaw-6404	1024	28	pricing	pricing	NOUN
taxlaw-6404	1024	29	for	for	ADP
taxlaw-6404	1024	30	regulated	regulated	ADJ
taxlaw-6404	1024	31	utilities	utility	NOUN
taxlaw-6404	1024	32	:	:	PUNCT
taxlaw-6404	1024	33	a	a	DET
taxlaw-6404	1024	34	federal	federal	ADJ
taxlaw-6404	1024	35	tax	tax	NOUN
taxlaw-6404	1024	36	solution	solution	NOUN
taxlaw-6404	1024	37	37	37	NUM
taxlaw-6404	1024	38	nuclear	nuclear	ADJ
taxlaw-6404	1024	39	energy.223	energy.223	NOUN
taxlaw-6404	1024	40	in	in	ADP
taxlaw-6404	1024	41	the	the	DET
taxlaw-6404	1024	42	context	context	NOUN
taxlaw-6404	1024	43	of	of	ADP
taxlaw-6404	1024	44	rising	rise	VERB
taxlaw-6404	1024	45	oil	oil	NOUN
taxlaw-6404	1024	46	prices	price	NOUN
taxlaw-6404	1024	47	and	and	CCONJ
taxlaw-6404	1024	48	geopolitical	geopolitical	ADJ
taxlaw-6404	1024	49	changes	change	NOUN
taxlaw-6404	1024	50	in	in	ADP
taxlaw-6404	1024	51	the	the	DET
taxlaw-6404	1024	52	middle	middle	PROPN
taxlaw-6404	1024	53	east	east	PROPN
taxlaw-6404	1024	54	,	,	PUNCT
taxlaw-6404	1024	55	nuclear	nuclear	ADJ
taxlaw-6404	1024	56	power	power	NOUN
taxlaw-6404	1024	57	allowed	allow	VERB
taxlaw-6404	1024	58	the	the	DET
taxlaw-6404	1024	59	united	united	PROPN
taxlaw-6404	1024	60	states	states	PROPN
taxlaw-6404	1024	61	to	to	PART
taxlaw-6404	1024	62	reduce	reduce	VERB
taxlaw-6404	1024	63	reliance	reliance	NOUN
taxlaw-6404	1024	64	on	on	ADP
taxlaw-6404	1024	65	foreign	foreign	ADJ
taxlaw-6404	1024	66	oil.224	oil.224	NOUN
taxlaw-6404	1024	67	however	however	ADV
taxlaw-6404	1024	68	,	,	PUNCT
taxlaw-6404	1024	69	in	in	ADP
taxlaw-6404	1024	70	1979	1979	NUM
taxlaw-6404	1024	71	,	,	PUNCT
taxlaw-6404	1024	72	the	the	DET
taxlaw-6404	1024	73	three	three	NUM
taxlaw-6404	1024	74	mile	mile	NOUN
taxlaw-6404	1024	75	island	island	NOUN
taxlaw-6404	1024	76	nuclear	nuclear	ADJ
taxlaw-6404	1024	77	disaster	disaster	NOUN
taxlaw-6404	1024	78	raised	raise	VERB
taxlaw-6404	1024	79	questions	question	NOUN
taxlaw-6404	1024	80	regarding	regard	VERB
taxlaw-6404	1024	81	the	the	DET
taxlaw-6404	1024	82	safety	safety	NOUN
taxlaw-6404	1024	83	of	of	ADP
taxlaw-6404	1024	84	nuclear	nuclear	ADJ
taxlaw-6404	1024	85	energy	energy	NOUN
taxlaw-6404	1024	86	facilities	facility	NOUN
taxlaw-6404	1024	87	;	;	PUNCT
taxlaw-6404	1024	88	at	at	ADP
taxlaw-6404	1024	89	the	the	DET
taxlaw-6404	1024	90	same	same	ADJ
taxlaw-6404	1024	91	time	time	NOUN
taxlaw-6404	1024	92	,	,	PUNCT
taxlaw-6404	1024	93	the	the	DET
taxlaw-6404	1024	94	stabilized	stabilize	VERB
taxlaw-6404	1024	95	oil	oil	NOUN
taxlaw-6404	1024	96	and	and	CCONJ
taxlaw-6404	1024	97	natural	natural	ADJ
taxlaw-6404	1024	98	gas	gas	NOUN
taxlaw-6404	1024	99	prices	price	NOUN
taxlaw-6404	1024	100	of	of	ADP
taxlaw-6404	1024	101	the	the	DET
taxlaw-6404	1024	102	1980s	1980s	NUM
taxlaw-6404	1024	103	provided	provide	VERB
taxlaw-6404	1024	104	an	an	DET
taxlaw-6404	1024	105	alternative	alternative	NOUN
taxlaw-6404	1024	106	,	,	PUNCT
taxlaw-6404	1024	107	cheaper	cheap	ADJ
taxlaw-6404	1024	108	source	source	NOUN
taxlaw-6404	1024	109	of	of	ADP
taxlaw-6404	1024	110	power.225	power.225	NOUN
taxlaw-6404	1024	111	with	with	ADP
taxlaw-6404	1024	112	the	the	DET
taxlaw-6404	1024	113	sudden	sudden	ADJ
taxlaw-6404	1024	114	change	change	NOUN
taxlaw-6404	1024	115	in	in	ADP
taxlaw-6404	1024	116	relative	relative	ADJ
taxlaw-6404	1024	117	fuel	fuel	NOUN
taxlaw-6404	1024	118	costs	cost	NOUN
taxlaw-6404	1024	119	,	,	PUNCT
taxlaw-6404	1024	120	the	the	DET
taxlaw-6404	1024	121	federal	federal	ADJ
taxlaw-6404	1024	122	government	government	NOUN
taxlaw-6404	1024	123	canceled	cancel	VERB
taxlaw-6404	1024	124	over	over	ADP
taxlaw-6404	1024	125	120	120	NUM
taxlaw-6404	1024	126	contracts	contract	NOUN
taxlaw-6404	1024	127	for	for	ADP
taxlaw-6404	1024	128	nuclear	nuclear	ADJ
taxlaw-6404	1024	129	plants	plant	NOUN
taxlaw-6404	1024	130	,	,	PUNCT
taxlaw-6404	1024	131	many	many	ADJ
taxlaw-6404	1024	132	of	of	ADP
taxlaw-6404	1024	133	which	which	PRON
taxlaw-6404	1024	134	were	be	AUX
taxlaw-6404	1024	135	still	still	ADV
taxlaw-6404	1024	136	under	under	ADP
taxlaw-6404	1024	137	construction.226	construction.226	NOUN
taxlaw-6404	1024	138	the	the	DET
taxlaw-6404	1024	139	nuclear	nuclear	ADJ
taxlaw-6404	1024	140	power	power	NOUN
taxlaw-6404	1024	141	plant	plant	NOUN
taxlaw-6404	1024	142	owners	owner	NOUN
taxlaw-6404	1024	143	were	be	AUX
taxlaw-6404	1024	144	allowed	allow	VERB
taxlaw-6404	1024	145	to	to	PART
taxlaw-6404	1024	146	recover	recover	VERB
taxlaw-6404	1024	147	part	part	NOUN
taxlaw-6404	1024	148	or	or	CCONJ
taxlaw-6404	1024	149	all	all	PRON
taxlaw-6404	1024	150	of	of	ADP
taxlaw-6404	1024	151	their	their	PRON
taxlaw-6404	1024	152	construction	construction	NOUN
taxlaw-6404	1024	153	and	and	CCONJ
taxlaw-6404	1024	154	development	development	NOUN
taxlaw-6404	1024	155	costs	cost	NOUN
taxlaw-6404	1024	156	for	for	ADP
taxlaw-6404	1024	157	these	these	DET
taxlaw-6404	1024	158	plants	plant	NOUN
taxlaw-6404	1024	159	:	:	PUNCT
taxlaw-6404	1024	160	while	while	SCONJ
taxlaw-6404	1024	161	appeals	appeal	NOUN
taxlaw-6404	1024	162	to	to	ADP
taxlaw-6404	1024	163	the	the	DET
taxlaw-6404	1024	164	courts	court	NOUN
taxlaw-6404	1024	165	were	be	AUX
taxlaw-6404	1024	166	unavailing,227	unavailing,227	PROPN
taxlaw-6404	1024	167	state	state	NOUN
taxlaw-6404	1024	168	utility	utility	NOUN
taxlaw-6404	1024	169	commissions	commission	NOUN
taxlaw-6404	1024	170	allowed	allow	VERB
taxlaw-6404	1024	171	firms	firm	NOUN
taxlaw-6404	1024	172	to	to	PART
taxlaw-6404	1024	173	recover	recover	VERB
taxlaw-6404	1024	174	at	at	ADP
taxlaw-6404	1024	175	least	least	ADJ
taxlaw-6404	1024	176	a	a	PRON
taxlaw-6404	1024	177	portion	portion	NOUN
taxlaw-6404	1024	178	of	of	ADP
taxlaw-6404	1024	179	their	their	PRON
taxlaw-6404	1024	180	costs	cost	NOUN
taxlaw-6404	1024	181	,	,	PUNCT
taxlaw-6404	1024	182	including	include	VERB
taxlaw-6404	1024	183	costs	cost	NOUN
taxlaw-6404	1024	184	associated	associate	VERB
taxlaw-6404	1024	185	with	with	ADP
taxlaw-6404	1024	186	excess	excess	ADJ
taxlaw-6404	1024	187	capacity	capacity	NOUN
taxlaw-6404	1024	188	,	,	PUNCT
taxlaw-6404	1024	189	canceled	cancel	VERB
taxlaw-6404	1024	190	plants	plant	NOUN
taxlaw-6404	1024	191	,	,	PUNCT
taxlaw-6404	1024	192	and	and	CCONJ
taxlaw-6404	1024	193	construction	construction	NOUN
taxlaw-6404	1024	194	works	work	NOUN
taxlaw-6404	1024	195	-	-	PUNCT
taxlaw-6404	1024	196	in	in	ADP
taxlaw-6404	1024	197	-	-	PUNCT
taxlaw-6404	1024	198	progress228	progress228	PROPN
taxlaw-6404	1024	199	by	by	ADP
taxlaw-6404	1024	200	passing	pass	VERB
taxlaw-6404	1024	201	these	these	DET
taxlaw-6404	1024	202	costs	cost	NOUN
taxlaw-6404	1024	203	through	through	ADP
taxlaw-6404	1024	204	to	to	ADP
taxlaw-6404	1024	205	consumers	consumer	NOUN
taxlaw-6404	1024	206	in	in	ADP
taxlaw-6404	1024	207	the	the	DET
taxlaw-6404	1024	208	rate	rate	NOUN
taxlaw-6404	1024	209	setting	set	VERB
taxlaw-6404	1024	210	process.229	process.229	NOUN
taxlaw-6404	1024	211	similarly	similarly	ADV
taxlaw-6404	1024	212	,	,	PUNCT
taxlaw-6404	1024	213	in	in	ADP
taxlaw-6404	1024	214	the	the	DET
taxlaw-6404	1024	215	1980s	1980	NOUN
taxlaw-6404	1024	216	,	,	PUNCT
taxlaw-6404	1024	217	congress	congress	PROPN
taxlaw-6404	1024	218	restructured	restructure	VERB
taxlaw-6404	1024	219	the	the	DET
taxlaw-6404	1024	220	natural	natural	ADJ
taxlaw-6404	1024	221	gas	gas	NOUN
taxlaw-6404	1024	222	industry	industry	NOUN
taxlaw-6404	1024	223	by	by	ADP
taxlaw-6404	1024	224	disaggregating	disaggregate	VERB
taxlaw-6404	1024	225	gas	gas	NOUN
taxlaw-6404	1024	226	sales	sale	NOUN
taxlaw-6404	1024	227	from	from	ADP
taxlaw-6404	1024	228	distribution	distribution	NOUN
taxlaw-6404	1024	229	and	and	CCONJ
taxlaw-6404	1024	230	by	by	ADP
taxlaw-6404	1024	231	providing	provide	VERB
taxlaw-6404	1024	232	open	open	ADJ
taxlaw-6404	1024	233	access	access	NOUN
taxlaw-6404	1024	234	to	to	ADP
taxlaw-6404	1024	235	pipelines	pipeline	NOUN
taxlaw-6404	1024	236	,	,	PUNCT
taxlaw-6404	1024	237	allowing	allow	VERB
taxlaw-6404	1024	238	producers	producer	NOUN
taxlaw-6404	1024	239	to	to	PART
taxlaw-6404	1024	240	ship	ship	VERB
taxlaw-6404	1024	241	gas	gas	NOUN
taxlaw-6404	1024	242	to	to	ADP
taxlaw-6404	1024	243	the	the	DET
taxlaw-6404	1024	244	market.230	market.230	NOUN
taxlaw-6404	1024	245	previously	previously	ADV
taxlaw-6404	1024	246	pipeline	pipeline	NOUN
taxlaw-6404	1024	247	owner	owner	NOUN
taxlaw-6404	1024	248	-	-	PUNCT
taxlaw-6404	1024	249	suppliers	supplier	NOUN
taxlaw-6404	1024	250	had	have	AUX
taxlaw-6404	1024	251	entered	enter	VERB
taxlaw-6404	1024	252	into	into	ADP
taxlaw-6404	1024	253	long	long	ADJ
taxlaw-6404	1024	254	-	-	PUNCT
taxlaw-6404	1024	255	term	term	NOUN
taxlaw-6404	1024	256	“	"	PUNCT
taxlaw-6404	1024	257	take	take	VERB
taxlaw-6404	1024	258	-	-	PUNCT
taxlaw-6404	1024	259	or	or	CCONJ
taxlaw-6404	1024	260	-	-	PUNCT
taxlaw-6404	1024	261	pay	pay	NOUN
taxlaw-6404	1024	262	contracts	contract	NOUN
taxlaw-6404	1024	263	”	"	PUNCT
taxlaw-6404	1024	264	with	with	ADP
taxlaw-6404	1024	265	buyers	buyer	NOUN
taxlaw-6404	1024	266	to	to	PART
taxlaw-6404	1024	267	ensure	ensure	VERB
taxlaw-6404	1024	268	their	their	PRON
taxlaw-6404	1024	269	recovery	recovery	NOUN
taxlaw-6404	1024	270	of	of	ADP
taxlaw-6404	1024	271	the	the	DET
taxlaw-6404	1024	272	costs	cost	NOUN
taxlaw-6404	1024	273	associated	associate	VERB
taxlaw-6404	1024	274	with	with	ADP
taxlaw-6404	1024	275	pipeline	pipeline	NOUN
taxlaw-6404	1024	276	construction.231	construction.231	VERB
taxlaw-6404	1024	277	the	the	DET
taxlaw-6404	1024	278	contracts	contract	NOUN
taxlaw-6404	1024	279	required	require	VERB
taxlaw-6404	1024	280	purchasers	purchaser	NOUN
taxlaw-6404	1024	281	to	to	PART
taxlaw-6404	1024	282	either	either	CCONJ
taxlaw-6404	1024	283	take	take	VERB
taxlaw-6404	1024	284	the	the	DET
taxlaw-6404	1024	285	product	product	NOUN
taxlaw-6404	1024	286	from	from	ADP
taxlaw-6404	1024	287	the	the	DET
taxlaw-6404	1024	288	supplier	supplier	NOUN
taxlaw-6404	1024	289	or	or	CCONJ
taxlaw-6404	1024	290	to	to	PART
taxlaw-6404	1024	291	pay	pay	VERB
taxlaw-6404	1024	292	the	the	DET
taxlaw-6404	1024	293	supplier	supplier	NOUN
taxlaw-6404	1024	294	a	a	DET
taxlaw-6404	1024	295	penalty	penalty	NOUN
taxlaw-6404	1024	296	.	.	PUNCT
taxlaw-6404	1025	1	232	232	NUM
taxlaw-6404	1025	2	while	while	SCONJ
taxlaw-6404	1025	3	take	take	VERB
taxlaw-6404	1025	4	-	-	PUNCT
taxlaw-6404	1025	5	or	or	CCONJ
taxlaw-6404	1025	6	-	-	PUNCT
taxlaw-6404	1025	7	pay	pay	NOUN
taxlaw-6404	1025	8	contracts	contract	NOUN
taxlaw-6404	1025	9	reduced	reduce	VERB
taxlaw-6404	1025	10	risk	risk	NOUN
taxlaw-6404	1025	11	to	to	ADP
taxlaw-6404	1025	12	the	the	DET
taxlaw-6404	1025	13	suppliers	supplier	NOUN
taxlaw-6404	1025	14	,	,	PUNCT
taxlaw-6404	1025	15	they	they	PRON
taxlaw-6404	1025	16	also	also	ADV
taxlaw-6404	1025	17	created	create	VERB
taxlaw-6404	1025	18	a	a	DET
taxlaw-6404	1025	19	significant	significant	ADJ
taxlaw-6404	1025	20	barrier	barrier	NOUN
taxlaw-6404	1025	21	to	to	ADP
taxlaw-6404	1025	22	entry	entry	NOUN
taxlaw-6404	1025	23	for	for	ADP
taxlaw-6404	1025	24	new	new	ADJ
taxlaw-6404	1025	25	suppliers.233	suppliers.233	NOUN
taxlaw-6404	1025	26	in	in	ADP
taxlaw-6404	1025	27	the	the	DET
taxlaw-6404	1025	28	1990s	1990	NOUN
taxlaw-6404	1025	29	,	,	PUNCT
taxlaw-6404	1025	30	when	when	SCONJ
taxlaw-6404	1025	31	the	the	DET
taxlaw-6404	1025	32	pipelines	pipeline	NOUN
taxlaw-6404	1025	33	were	be	AUX
taxlaw-6404	1025	34	converted	convert	VERB
taxlaw-6404	1025	35	to	to	PART
taxlaw-6404	1025	36	open	open	VERB
taxlaw-6404	1025	37	access	access	NOUN
taxlaw-6404	1025	38	resources	resource	NOUN
taxlaw-6404	1025	39	,	,	PUNCT
taxlaw-6404	1025	40	investors	investor	NOUN
taxlaw-6404	1025	41	sought	seek	VERB
taxlaw-6404	1025	42	compensation	compensation	NOUN
taxlaw-6404	1025	43	for	for	ADP
taxlaw-6404	1025	44	the	the	DET
taxlaw-6404	1025	45	loss	loss	NOUN
taxlaw-6404	1025	46	in	in	ADP
taxlaw-6404	1025	47	value	value	NOUN
taxlaw-6404	1025	48	from	from	ADP
taxlaw-6404	1025	49	increased	increase	VERB
taxlaw-6404	1025	50	competition	competition	NOUN
taxlaw-6404	1025	51	in	in	ADP
taxlaw-6404	1025	52	the	the	DET
taxlaw-6404	1025	53	open	open	ADJ
taxlaw-6404	1025	54	market	market	NOUN
taxlaw-6404	1025	55	.	.	PUNCT
taxlaw-6404	1026	1	initially	initially	ADV
taxlaw-6404	1026	2	,	,	PUNCT
taxlaw-6404	1026	3	the	the	DET
taxlaw-6404	1026	4	ferc	ferc	PROPN
taxlaw-6404	1026	5	refused	refuse	VERB
taxlaw-6404	1026	6	to	to	PART
taxlaw-6404	1026	7	grant	grant	VERB
taxlaw-6404	1026	8	relief	relief	NOUN
taxlaw-6404	1026	9	to	to	ADP
taxlaw-6404	1026	10	investors	investor	NOUN
taxlaw-6404	1026	11	for	for	ADP
taxlaw-6404	1026	12	the	the	DET
taxlaw-6404	1026	13	takeor	takeor	NOUN
taxlaw-6404	1026	14	-	-	PUNCT
taxlaw-6404	1026	15	pay	pay	NOUN
taxlaw-6404	1026	16	contracts	contract	NOUN
taxlaw-6404	1026	17	,	,	PUNCT
taxlaw-6404	1026	18	but	but	CCONJ
taxlaw-6404	1026	19	after	after	SCONJ
taxlaw-6404	1026	20	a	a	DET
taxlaw-6404	1026	21	protracted	protract	VERB
taxlaw-6404	1026	22	legal	legal	ADJ
taxlaw-6404	1026	23	battle,234	battle,234	X
taxlaw-6404	1026	24	ferc	ferc	PROPN
taxlaw-6404	1026	25	relented	relent	VERB
taxlaw-6404	1026	26	and	and	CCONJ
taxlaw-6404	1026	27	allowed	allow	VERB
taxlaw-6404	1026	28	utilities	utility	NOUN
taxlaw-6404	1026	29	to	to	PART
taxlaw-6404	1026	30	split	split	VERB
taxlaw-6404	1026	31	the	the	DET
taxlaw-6404	1026	32	costs	cost	NOUN
taxlaw-6404	1026	33	between	between	ADP
taxlaw-6404	1026	34	consumers	consumer	NOUN
taxlaw-6404	1026	35	and	and	CCONJ
taxlaw-6404	1026	36	investors.235	investors.235	NOUN
taxlaw-6404	1026	37	later	later	ADV
taxlaw-6404	1026	38	,	,	PUNCT
taxlaw-6404	1026	39	ferc	ferc	PROPN
taxlaw-6404	1026	40	allowed	allow	VERB
taxlaw-6404	1026	41	pipelines	pipeline	NOUN
taxlaw-6404	1026	42	to	to	PART
taxlaw-6404	1026	43	pass	pass	VERB
taxlaw-6404	1026	44	the	the	DET
taxlaw-6404	1026	45	remaining	remain	VERB
taxlaw-6404	1026	46	costs	cost	NOUN
taxlaw-6404	1026	47	through	through	ADP
taxlaw-6404	1026	48	to	to	ADP
taxlaw-6404	1026	49	customers	customer	NOUN
taxlaw-6404	1026	50	in	in	ADP
taxlaw-6404	1026	51	their	their	PRON
taxlaw-6404	1026	52	utility	utility	NOUN
taxlaw-6404	1026	53	rates.236	rates.236	NOUN
taxlaw-6404	1026	54	likewise	likewise	ADV
taxlaw-6404	1026	55	,	,	PUNCT
taxlaw-6404	1026	56	in	in	ADP
taxlaw-6404	1026	57	the	the	DET
taxlaw-6404	1026	58	1990s	1990	NOUN
taxlaw-6404	1026	59	the	the	DET
taxlaw-6404	1026	60	federal	federal	ADJ
taxlaw-6404	1026	61	government	government	NOUN
taxlaw-6404	1026	62	restructured	restructure	VERB
taxlaw-6404	1026	63	the	the	DET
taxlaw-6404	1026	64	electric	electric	ADJ
taxlaw-6404	1026	65	power	power	NOUN
taxlaw-6404	1026	66	industry	industry	NOUN
taxlaw-6404	1026	67	from	from	ADP
taxlaw-6404	1026	68	a	a	DET
taxlaw-6404	1026	69	regulated	regulated	ADJ
taxlaw-6404	1026	70	natural	natural	ADJ
taxlaw-6404	1026	71	monopoly	monopoly	NOUN
taxlaw-6404	1026	72	to	to	ADP
taxlaw-6404	1026	73	a	a	DET
taxlaw-6404	1026	74	competitive	competitive	ADJ
taxlaw-6404	1026	75	wholesale	wholesale	NOUN
taxlaw-6404	1026	76	market.237	market.237	NOUN
taxlaw-6404	1026	77	while	while	SCONJ
taxlaw-6404	1026	78	courts	court	NOUN
taxlaw-6404	1026	79	again	again	ADV
taxlaw-6404	1026	80	spurned	spurn	VERB
taxlaw-6404	1026	81	s	s	VERB
taxlaw-6404	1026	82	sikora	sikora	PROPN
taxlaw-6404	1026	83	,	,	PUNCT
taxlaw-6404	1026	84	open	open	ADJ
taxlaw-6404	1026	85	access	access	NOUN
taxlaw-6404	1026	86	and	and	CCONJ
taxlaw-6404	1026	87	transition	transition	NOUN
taxlaw-6404	1026	88	costs	cost	NOUN
taxlaw-6404	1026	89	:	:	PUNCT
taxlaw-6404	1026	90	will	will	AUX
taxlaw-6404	1026	91	the	the	DET
taxlaw-6404	1026	92	electric	electric	ADJ
taxlaw-6404	1026	93	industry	industry	NOUN
taxlaw-6404	1026	94	transition	transition	NOUN
taxlaw-6404	1026	95	track	track	VERB
taxlaw-6404	1026	96	the	the	DET
taxlaw-6404	1026	97	natural	natural	ADJ
taxlaw-6404	1026	98	gas	gas	NOUN
taxlaw-6404	1026	99	industry	industry	NOUN
taxlaw-6404	1026	100	restructuring	restructuring	NOUN
taxlaw-6404	1026	101	?	?	PUNCT
taxlaw-6404	1026	102	,	,	PUNCT
taxlaw-6404	1026	103	25	25	NUM
taxlaw-6404	1026	104	energy	energy	NOUN
taxlaw-6404	1026	105	l.	l.	PROPN
taxlaw-6404	1026	106	j.	j.	PROPN
taxlaw-6404	1026	107	113	113	PROPN
taxlaw-6404	1026	108	,	,	PUNCT
taxlaw-6404	1026	109	139	139	NUM
taxlaw-6404	1026	110	-	-	SYM
taxlaw-6404	1026	111	43	43	NUM
taxlaw-6404	1026	112	(	(	PUNCT
taxlaw-6404	1026	113	2004	2004	NUM
taxlaw-6404	1026	114	)	)	PUNCT
taxlaw-6404	1026	115	.	.	PUNCT
taxlaw-6404	1027	1	223	223	NUM
taxlaw-6404	1027	2	see	see	VERB
taxlaw-6404	1027	3	emily	emily	PROPN
taxlaw-6404	1027	4	hammond	hammond	PROPN
taxlaw-6404	1027	5	&	&	CCONJ
taxlaw-6404	1027	6	jim	jim	PROPN
taxlaw-6404	1027	7	rossi	rossi	PROPN
taxlaw-6404	1027	8	,	,	PUNCT
taxlaw-6404	1027	9	stranded	strand	VERB
taxlaw-6404	1027	10	costs	cost	NOUN
taxlaw-6404	1027	11	and	and	CCONJ
taxlaw-6404	1027	12	grid	grid	NOUN
taxlaw-6404	1027	13	decarbonization	decarbonization	NOUN
taxlaw-6404	1027	14	,	,	PUNCT
taxlaw-6404	1027	15	82	82	NUM
taxlaw-6404	1027	16	brook	brook	NOUN
taxlaw-6404	1027	17	.	.	PUNCT
taxlaw-6404	1028	1	l.	l.	PROPN
taxlaw-6404	1028	2	rev	rev	PROPN
taxlaw-6404	1028	3	.	.	PROPN
taxlaw-6404	1028	4	645	645	NUM
taxlaw-6404	1028	5	,	,	PUNCT
taxlaw-6404	1028	6	653	653	NUM
taxlaw-6404	1028	7	(	(	PUNCT
taxlaw-6404	1028	8	winter	winter	NOUN
taxlaw-6404	1028	9	2017	2017	NUM
taxlaw-6404	1028	10	)	)	PUNCT
taxlaw-6404	1028	11	.	.	PUNCT
taxlaw-6404	1029	1	224	224	NUM
taxlaw-6404	1029	2	i	i	PRON
taxlaw-6404	1029	3	d.	d.	VERB
taxlaw-6404	1029	4	at	at	ADP
taxlaw-6404	1029	5	652	652	NUM
taxlaw-6404	1029	6	-	-	SYM
taxlaw-6404	1029	7	53	53	NUM
taxlaw-6404	1029	8	.	.	NUM
taxlaw-6404	1029	9	225	225	NUM
taxlaw-6404	1030	1	i	i	PRON
taxlaw-6404	1030	2	d.	d.	PROPN
taxlaw-6404	1030	3	at	at	ADP
taxlaw-6404	1030	4	653	653	NUM
taxlaw-6404	1030	5	.	.	PUNCT
taxlaw-6404	1031	1	226	226	NUM
taxlaw-6404	1032	1	i	i	PRON
taxlaw-6404	1032	2	d.	d.	NOUN
taxlaw-6404	1032	3	at	at	ADP
taxlaw-6404	1032	4	654	654	NUM
taxlaw-6404	1032	5	-	-	SYM
taxlaw-6404	1032	6	55	55	NUM
taxlaw-6404	1032	7	.	.	PUNCT
taxlaw-6404	1032	8	227	227	NUM
taxlaw-6404	1032	9	duquesne	duquesne	PROPN
taxlaw-6404	1032	10	light	light	PROPN
taxlaw-6404	1032	11	co.	co.	PROPN
taxlaw-6404	1033	1	v.	v.	ADP
taxlaw-6404	1033	2	barasch	barasch	PROPN
taxlaw-6404	1033	3	,	,	PUNCT
taxlaw-6404	1033	4	480	480	NUM
taxlaw-6404	1033	5	u.s	u.s	PROPN
taxlaw-6404	1033	6	.	.	PROPN
taxlaw-6404	1033	7	299	299	NUM
taxlaw-6404	1033	8	(	(	PUNCT
taxlaw-6404	1033	9	1989	1989	NUM
taxlaw-6404	1033	10	)	)	PUNCT
taxlaw-6404	1033	11	.	.	PUNCT
taxlaw-6404	1034	1	228	228	NUM
taxlaw-6404	1034	2	see	see	VERB
taxlaw-6404	1034	3	hammond	hammond	NOUN
taxlaw-6404	1034	4	,	,	PUNCT
taxlaw-6404	1034	5	supra	supra	PROPN
taxlaw-6404	1034	6	note	note	VERB
taxlaw-6404	1034	7	221	221	NUM
taxlaw-6404	1034	8	,	,	PUNCT
taxlaw-6404	1034	9	at	at	ADP
taxlaw-6404	1034	10	653	653	NUM
taxlaw-6404	1034	11	.	.	PUNCT
taxlaw-6404	1035	1	229	229	NUM
taxlaw-6404	1036	1	i	i	PRON
taxlaw-6404	1036	2	d.	d.	PROPN
taxlaw-6404	1036	3	230	230	NUM
taxlaw-6404	1037	1	i	i	PRON
taxlaw-6404	1037	2	d.	d.	PROPN
taxlaw-6404	1037	3	at	at	ADP
taxlaw-6404	1037	4	655	655	NUM
taxlaw-6404	1037	5	.	.	PUNCT
taxlaw-6404	1038	1	231	231	NUM
taxlaw-6404	1039	1	i	i	PRON
taxlaw-6404	1039	2	d.	d.	PROPN
taxlaw-6404	1039	3	232	232	NUM
taxlaw-6404	1040	1	i	i	PRON
taxlaw-6404	1040	2	d.	d.	PROPN
taxlaw-6404	1040	3	233	233	NUM
taxlaw-6404	1041	1	i	i	PRON
taxlaw-6404	1041	2	d.	d.	PROPN
taxlaw-6404	1041	3	234	234	NUM
taxlaw-6404	1041	4	associated	associate	VERB
taxlaw-6404	1041	5	gas	gas	NOUN
taxlaw-6404	1041	6	distribs	distrib	NOUN
taxlaw-6404	1041	7	.	.	PUNCT
taxlaw-6404	1042	1	v.	v.	PROPN
taxlaw-6404	1042	2	fed	fed	PROPN
taxlaw-6404	1042	3	.	.	PUNCT
taxlaw-6404	1043	1	energy	energy	NOUN
taxlaw-6404	1043	2	regulatory	regulatory	ADJ
taxlaw-6404	1043	3	comm’n	comm’n	NOUN
taxlaw-6404	1043	4	,	,	PUNCT
taxlaw-6404	1043	5	824	824	NUM
taxlaw-6404	1043	6	f.2d	f.2d	SYM
taxlaw-6404	1043	7	981	981	NUM
taxlaw-6404	1043	8	,	,	PUNCT
taxlaw-6404	1043	9	993	993	NUM
taxlaw-6404	1043	10	(	(	PUNCT
taxlaw-6404	1043	11	d.c	d.c	PROPN
taxlaw-6404	1043	12	.	.	PROPN
taxlaw-6404	1043	13	cir	cir	PROPN
taxlaw-6404	1043	14	.	.	PUNCT
taxlaw-6404	1043	15	1987	1987	NUM
taxlaw-6404	1043	16	)	)	PUNCT
taxlaw-6404	1043	17	.	.	PUNCT
taxlaw-6404	1044	1	235	235	NUM
taxlaw-6404	1044	2	regulation	regulation	NOUN
taxlaw-6404	1044	3	of	of	ADP
taxlaw-6404	1044	4	natural	natural	ADJ
taxlaw-6404	1044	5	gas	gas	NOUN
taxlaw-6404	1044	6	pipelines	pipeline	NOUN
taxlaw-6404	1044	7	after	after	ADP
taxlaw-6404	1044	8	partial	partial	ADJ
taxlaw-6404	1044	9	wellhead	wellhead	NOUN
taxlaw-6404	1044	10	decontrol	decontrol	NOUN
taxlaw-6404	1044	11	(	(	PUNCT
taxlaw-6404	1044	12	order	order	NOUN
taxlaw-6404	1044	13	500	500	NUM
taxlaw-6404	1044	14	)	)	PUNCT
taxlaw-6404	1044	15	,	,	PUNCT
taxlaw-6404	1044	16	52	52	NUM
taxlaw-6404	1044	17	fed	feed	VERB
taxlaw-6404	1044	18	.	.	PUNCT
taxlaw-6404	1045	1	reg	reg	PROPN
taxlaw-6404	1045	2	.	.	PUNCT
taxlaw-6404	1046	1	30,334	30,334	NUM
taxlaw-6404	1046	2	(	(	PUNCT
taxlaw-6404	1046	3	aug	aug	PROPN
taxlaw-6404	1046	4	.	.	PROPN
taxlaw-6404	1046	5	7	7	NUM
taxlaw-6404	1046	6	,	,	PUNCT
taxlaw-6404	1046	7	1987	1987	NUM
taxlaw-6404	1046	8	)	)	PUNCT
taxlaw-6404	1046	9	(	(	PUNCT
taxlaw-6404	1046	10	codified	codify	VERB
taxlaw-6404	1046	11	at	at	ADP
taxlaw-6404	1046	12	18	18	NUM
taxlaw-6404	1046	13	c.f.r	c.f.r	NOUN
taxlaw-6404	1046	14	.	.	PUNCT
taxlaw-6404	1047	1	pts	pts	PROPN
taxlaw-6404	1047	2	.	.	PROPN
taxlaw-6404	1047	3	2	2	NUM
taxlaw-6404	1047	4	and	and	CCONJ
taxlaw-6404	1047	5	284	284	NUM
taxlaw-6404	1047	6	)	)	PUNCT
taxlaw-6404	1047	7	.	.	PUNCT
taxlaw-6404	1048	1	236	236	NUM
taxlaw-6404	1048	2	pipeline	pipeline	NOUN
taxlaw-6404	1048	3	service	service	NOUN
taxlaw-6404	1048	4	obligations	obligation	NOUN
taxlaw-6404	1048	5	and	and	CCONJ
taxlaw-6404	1048	6	revisions	revision	NOUN
taxlaw-6404	1048	7	to	to	ADP
taxlaw-6404	1048	8	regulations	regulation	NOUN
taxlaw-6404	1048	9	governing	govern	VERB
taxlaw-6404	1048	10	self	self	NOUN
taxlaw-6404	1048	11	implementing	implement	VERB
taxlaw-6404	1048	12	transportation	transportation	NOUN
taxlaw-6404	1048	13	under	under	ADP
taxlaw-6404	1048	14	part	part	NOUN
taxlaw-6404	1048	15	284	284	NUM
taxlaw-6404	1048	16	and	and	CCONJ
taxlaw-6404	1048	17	regulation	regulation	NOUN
taxlaw-6404	1048	18	of	of	ADP
taxlaw-6404	1048	19	natural	natural	ADJ
taxlaw-6404	1048	20	gas	gas	NOUN
taxlaw-6404	1048	21	pipelines	pipeline	NOUN
taxlaw-6404	1048	22	after	after	ADP
taxlaw-6404	1048	23	partial	partial	ADJ
taxlaw-6404	1048	24	wellhead	wellhead	NOUN
taxlaw-6404	1048	25	control	control	NOUN
taxlaw-6404	1048	26	(	(	PUNCT
taxlaw-6404	1048	27	order	order	NOUN
taxlaw-6404	1048	28	636	636	NUM
taxlaw-6404	1048	29	)	)	PUNCT
taxlaw-6404	1048	30	,	,	PUNCT
taxlaw-6404	1048	31	57	57	NUM
taxlaw-6404	1048	32	fed	feed	VERB
taxlaw-6404	1048	33	.	.	PUNCT
taxlaw-6404	1049	1	reg	reg	PROPN
taxlaw-6404	1049	2	.	.	PROPN
taxlaw-6404	1050	1	13,267	13,267	NUM
taxlaw-6404	1050	2	(	(	PUNCT
taxlaw-6404	1050	3	apr	apr	PROPN
taxlaw-6404	1050	4	.	.	PROPN
taxlaw-6404	1050	5	8	8	NUM
taxlaw-6404	1050	6	,	,	PUNCT
taxlaw-6404	1050	7	1992	1992	NUM
taxlaw-6404	1050	8	)	)	PUNCT
taxlaw-6404	1050	9	(	(	PUNCT
taxlaw-6404	1050	10	codified	codify	VERB
taxlaw-6404	1050	11	at	at	ADP
taxlaw-6404	1050	12	18	18	NUM
taxlaw-6404	1050	13	c.f.r	c.f.r	NOUN
taxlaw-6404	1050	14	.	.	PUNCT
taxlaw-6404	1051	1	pt	pt	PROPN
taxlaw-6404	1051	2	.	.	PROPN
taxlaw-6404	1051	3	284	284	NUM
taxlaw-6404	1051	4	)	)	PUNCT
taxlaw-6404	1051	5	.	.	PUNCT
taxlaw-6404	1052	1	237	237	NUM
taxlaw-6404	1052	2	see	see	VERB
taxlaw-6404	1052	3	hammond	hammond	NOUN
taxlaw-6404	1052	4	,	,	PUNCT
taxlaw-6404	1052	5	supra	supra	PROPN
taxlaw-6404	1052	6	note	note	VERB
taxlaw-6404	1052	7	221	221	NUM
taxlaw-6404	1052	8	,	,	PUNCT
taxlaw-6404	1052	9	at	at	ADP
taxlaw-6404	1052	10	658	658	NUM
taxlaw-6404	1052	11	.	.	PUNCT
taxlaw-6404	1053	1	some	some	DET
taxlaw-6404	1053	2	states	state	NOUN
taxlaw-6404	1053	3	have	have	AUX
taxlaw-6404	1053	4	also	also	ADV
taxlaw-6404	1053	5	moved	move	VERB
taxlaw-6404	1053	6	to	to	PART
taxlaw-6404	1053	7	competitive	competitive	ADJ
taxlaw-6404	1053	8	retail	retail	ADJ
taxlaw-6404	1053	9	markets	market	NOUN
taxlaw-6404	1053	10	,	,	PUNCT
taxlaw-6404	1053	11	creating	create	VERB
taxlaw-6404	1053	12	stranded	strand	VERB
taxlaw-6404	1053	13	asset	asset	NOUN
taxlaw-6404	1053	14	issues	issue	NOUN
taxlaw-6404	1053	15	at	at	ADP
taxlaw-6404	1053	16	the	the	DET
taxlaw-6404	1053	17	state	state	NOUN
taxlaw-6404	1053	18	level	level	NOUN
taxlaw-6404	1053	19	as	as	ADV
taxlaw-6404	1053	20	well	well	ADV
taxlaw-6404	1053	21	as	as	ADP
taxlaw-6404	1053	22	the	the	DET
taxlaw-6404	1053	23	federal	federal	ADJ
taxlaw-6404	1053	24	level	level	NOUN
taxlaw-6404	1053	25	,	,	PUNCT
taxlaw-6404	1053	26	managed	manage	VERB
taxlaw-6404	1053	27	by	by	ADP
taxlaw-6404	1053	28	state	state	NOUN
taxlaw-6404	1053	29	public	public	ADJ
taxlaw-6404	1053	30	utility	utility	NOUN
taxlaw-6404	1053	31	commissions	commission	NOUN
taxlaw-6404	1053	32	rather	rather	ADV
taxlaw-6404	1053	33	than	than	ADP
taxlaw-6404	1053	34	ferc	ferc	PROPN
taxlaw-6404	1053	35	.	.	PUNCT
taxlaw-6404	1054	1	columbia	columbia	PROPN
taxlaw-6404	1054	2	journal	journal	PROPN
taxlaw-6404	1054	3	of	of	ADP
taxlaw-6404	1054	4	tax	tax	NOUN
taxlaw-6404	1054	5	law	law	NOUN
taxlaw-6404	1055	1	[	[	X
taxlaw-6404	1055	2	vol	vol	NOUN
taxlaw-6404	1055	3	.	.	PUNCT
taxlaw-6404	1056	1	11:1	11:1	NUM
taxlaw-6404	1056	2	38	38	NUM
taxlaw-6404	1056	3	investors	investor	NOUN
taxlaw-6404	1056	4	’	'	PUNCT
taxlaw-6404	1056	5	constitutional	constitutional	ADJ
taxlaw-6404	1056	6	takings	taking	NOUN
taxlaw-6404	1056	7	clause	clause	NOUN
taxlaw-6404	1056	8	claims	claim	VERB
taxlaw-6404	1056	9	for	for	ADP
taxlaw-6404	1056	10	compensation	compensation	NOUN
taxlaw-6404	1056	11	for	for	ADP
taxlaw-6404	1056	12	lost	lost	ADJ
taxlaw-6404	1056	13	revenue	revenue	NOUN
taxlaw-6404	1056	14	,	,	PUNCT
taxlaw-6404	1056	15	238	238	NUM
taxlaw-6404	1056	16	ferc	ferc	PROPN
taxlaw-6404	1056	17	ultimately	ultimately	ADV
taxlaw-6404	1056	18	allowed	allow	VERB
taxlaw-6404	1056	19	utility	utility	NOUN
taxlaw-6404	1056	20	shareholders	shareholder	NOUN
taxlaw-6404	1056	21	to	to	PART
taxlaw-6404	1056	22	recover	recover	VERB
taxlaw-6404	1056	23	all	all	PRON
taxlaw-6404	1056	24	of	of	ADP
taxlaw-6404	1056	25	the	the	DET
taxlaw-6404	1056	26	stranded	strand	VERB
taxlaw-6404	1056	27	costs	cost	NOUN
taxlaw-6404	1056	28	resulting	result	VERB
taxlaw-6404	1056	29	from	from	ADP
taxlaw-6404	1056	30	the	the	DET
taxlaw-6404	1056	31	transition.239	transition.239	NOUN
taxlaw-6404	1056	32	historically	historically	ADV
taxlaw-6404	1056	33	,	,	PUNCT
taxlaw-6404	1056	34	several	several	ADJ
taxlaw-6404	1056	35	states	state	NOUN
taxlaw-6404	1056	36	have	have	AUX
taxlaw-6404	1056	37	authorized	authorize	VERB
taxlaw-6404	1056	38	utilities	utility	NOUN
taxlaw-6404	1056	39	to	to	PART
taxlaw-6404	1056	40	securitize	securitize	VERB
taxlaw-6404	1056	41	their	their	PRON
taxlaw-6404	1056	42	stranded	strand	VERB
taxlaw-6404	1056	43	costs.240	costs.240	NOUN
taxlaw-6404	1056	44	under	under	ADP
taxlaw-6404	1056	45	securitization	securitization	NOUN
taxlaw-6404	1056	46	,	,	PUNCT
taxlaw-6404	1056	47	utilities	utility	NOUN
taxlaw-6404	1056	48	issue	issue	NOUN
taxlaw-6404	1056	49	bonds	bond	NOUN
taxlaw-6404	1056	50	,	,	PUNCT
taxlaw-6404	1056	51	the	the	DET
taxlaw-6404	1056	52	revenues	revenue	NOUN
taxlaw-6404	1056	53	of	of	ADP
taxlaw-6404	1056	54	which	which	PRON
taxlaw-6404	1056	55	will	will	AUX
taxlaw-6404	1056	56	be	be	AUX
taxlaw-6404	1056	57	used	use	VERB
taxlaw-6404	1056	58	to	to	PART
taxlaw-6404	1056	59	repay	repay	VERB
taxlaw-6404	1056	60	investors	investor	NOUN
taxlaw-6404	1056	61	for	for	ADP
taxlaw-6404	1056	62	their	their	PRON
taxlaw-6404	1056	63	remaining	remain	VERB
taxlaw-6404	1056	64	unrecovered	unrecovered	ADJ
taxlaw-6404	1056	65	capital	capital	NOUN
taxlaw-6404	1056	66	expenditures	expenditure	NOUN
taxlaw-6404	1056	67	in	in	ADP
taxlaw-6404	1056	68	plant	plant	NOUN
taxlaw-6404	1056	69	,	,	PUNCT
taxlaw-6404	1056	70	property	property	NOUN
taxlaw-6404	1056	71	,	,	PUNCT
taxlaw-6404	1056	72	and	and	CCONJ
taxlaw-6404	1056	73	equipment	equipment	NOUN
taxlaw-6404	1056	74	(	(	PUNCT
taxlaw-6404	1056	75	“	"	PUNCT
taxlaw-6404	1056	76	ppe”).241	ppe”).241	VERB
taxlaw-6404	1056	77	the	the	DET
taxlaw-6404	1056	78	bonds	bond	NOUN
taxlaw-6404	1056	79	will	will	AUX
taxlaw-6404	1056	80	be	be	AUX
taxlaw-6404	1056	81	repaid	repay	VERB
taxlaw-6404	1056	82	by	by	ADP
taxlaw-6404	1056	83	consumers	consumer	NOUN
taxlaw-6404	1056	84	over	over	ADP
taxlaw-6404	1056	85	time	time	NOUN
taxlaw-6404	1056	86	through	through	ADP
taxlaw-6404	1056	87	higher	high	ADJ
taxlaw-6404	1056	88	utility	utility	NOUN
taxlaw-6404	1056	89	rates.242	rates.242	NOUN
taxlaw-6404	1056	90	recently	recently	ADV
taxlaw-6404	1056	91	,	,	PUNCT
taxlaw-6404	1056	92	a	a	DET
taxlaw-6404	1056	93	number	number	NOUN
taxlaw-6404	1056	94	of	of	ADP
taxlaw-6404	1056	95	states	state	NOUN
taxlaw-6404	1056	96	have	have	AUX
taxlaw-6404	1056	97	introduced	introduce	VERB
taxlaw-6404	1056	98	legislation	legislation	NOUN
taxlaw-6404	1056	99	to	to	PART
taxlaw-6404	1056	100	permit	permit	VERB
taxlaw-6404	1056	101	investor	investor	NOUN
taxlaw-6404	1056	102	-	-	PUNCT
taxlaw-6404	1056	103	owned	own	VERB
taxlaw-6404	1056	104	utilities	utility	NOUN
taxlaw-6404	1056	105	and	and	CCONJ
taxlaw-6404	1056	106	regulators	regulator	NOUN
taxlaw-6404	1056	107	to	to	PART
taxlaw-6404	1056	108	pursue	pursue	VERB
taxlaw-6404	1056	109	this	this	DET
taxlaw-6404	1056	110	option	option	NOUN
taxlaw-6404	1056	111	to	to	PART
taxlaw-6404	1056	112	cover	cover	VERB
taxlaw-6404	1056	113	the	the	DET
taxlaw-6404	1056	114	costs	cost	NOUN
taxlaw-6404	1056	115	associated	associate	VERB
taxlaw-6404	1056	116	with	with	ADP
taxlaw-6404	1056	117	closed	closed	ADJ
taxlaw-6404	1056	118	and	and	CCONJ
taxlaw-6404	1056	119	converted	convert	VERB
taxlaw-6404	1056	120	coal	coal	NOUN
taxlaw-6404	1056	121	plants.243	plants.243	PROPN
taxlaw-6404	1056	122	state	state	NOUN
taxlaw-6404	1056	123	regulators	regulator	NOUN
taxlaw-6404	1056	124	have	have	AUX
taxlaw-6404	1056	125	also	also	ADV
taxlaw-6404	1056	126	allowed	allow	VERB
taxlaw-6404	1056	127	utilities	utility	NOUN
taxlaw-6404	1056	128	to	to	PART
taxlaw-6404	1056	129	pass	pass	VERB
taxlaw-6404	1056	130	the	the	DET
taxlaw-6404	1056	131	costs	cost	NOUN
taxlaw-6404	1056	132	of	of	ADP
taxlaw-6404	1056	133	ppe	ppe	NOUN
taxlaw-6404	1056	134	through	through	ADP
taxlaw-6404	1056	135	to	to	ADP
taxlaw-6404	1056	136	consumers	consumer	NOUN
taxlaw-6404	1056	137	more	more	ADV
taxlaw-6404	1056	138	quickly	quickly	ADV
taxlaw-6404	1056	139	than	than	SCONJ
taxlaw-6404	1056	140	previously	previously	ADV
taxlaw-6404	1056	141	permitted	permit	VERB
taxlaw-6404	1056	142	by	by	ADP
taxlaw-6404	1056	143	changing	change	VERB
taxlaw-6404	1056	144	the	the	DET
taxlaw-6404	1056	145	financial	financial	ADJ
taxlaw-6404	1056	146	and	and	CCONJ
taxlaw-6404	1056	147	regulatory	regulatory	ADJ
taxlaw-6404	1056	148	depreciation	depreciation	NOUN
taxlaw-6404	1056	149	rules.244	rules.244	NOUN
taxlaw-6404	1056	150	in	in	ADP
taxlaw-6404	1056	151	both	both	DET
taxlaw-6404	1056	152	cases	case	NOUN
taxlaw-6404	1056	153	,	,	PUNCT
taxlaw-6404	1056	154	consumer	consumer	NOUN
taxlaw-6404	1056	155	utility	utility	NOUN
taxlaw-6404	1056	156	rates	rate	NOUN
taxlaw-6404	1056	157	must	must	AUX
taxlaw-6404	1056	158	rise	rise	VERB
taxlaw-6404	1056	159	to	to	PART
taxlaw-6404	1056	160	cover	cover	VERB
taxlaw-6404	1056	161	the	the	DET
taxlaw-6404	1056	162	costs	cost	NOUN
taxlaw-6404	1056	163	of	of	ADP
taxlaw-6404	1056	164	both	both	DET
taxlaw-6404	1056	165	working	work	VERB
taxlaw-6404	1056	166	and	and	CCONJ
taxlaw-6404	1056	167	non	non	ADJ
taxlaw-6404	1056	168	-	-	ADJ
taxlaw-6404	1056	169	working	working	ADJ
taxlaw-6404	1056	170	assets	asset	NOUN
taxlaw-6404	1056	171	.	.	PUNCT
taxlaw-6404	1057	1	because	because	SCONJ
taxlaw-6404	1057	2	consumers	consumer	NOUN
taxlaw-6404	1057	3	desire	desire	VERB
taxlaw-6404	1057	4	to	to	PART
taxlaw-6404	1057	5	maintain	maintain	VERB
taxlaw-6404	1057	6	their	their	PRON
taxlaw-6404	1057	7	low	low	ADJ
taxlaw-6404	1057	8	utility	utility	NOUN
taxlaw-6404	1057	9	rates	rate	NOUN
taxlaw-6404	1057	10	,	,	PUNCT
taxlaw-6404	1057	11	their	their	PRON
taxlaw-6404	1057	12	short	short	ADJ
taxlaw-6404	1057	13	term	term	NOUN
taxlaw-6404	1057	14	interests	interest	NOUN
taxlaw-6404	1057	15	are	be	AUX
taxlaw-6404	1057	16	generally	generally	ADV
taxlaw-6404	1057	17	in	in	ADP
taxlaw-6404	1057	18	opposition	opposition	NOUN
taxlaw-6404	1057	19	to	to	ADP
taxlaw-6404	1057	20	legislation	legislation	NOUN
taxlaw-6404	1057	21	that	that	PRON
taxlaw-6404	1057	22	will	will	AUX
taxlaw-6404	1057	23	accelerate	accelerate	VERB
taxlaw-6404	1057	24	this	this	DET
taxlaw-6404	1057	25	process	process	NOUN
taxlaw-6404	1057	26	,	,	PUNCT
taxlaw-6404	1057	27	including	include	VERB
taxlaw-6404	1057	28	climate	climate	NOUN
taxlaw-6404	1057	29	change	change	NOUN
taxlaw-6404	1057	30	regulation	regulation	NOUN
taxlaw-6404	1057	31	.	.	PUNCT
taxlaw-6404	1058	1	consumer	consumer	NOUN
taxlaw-6404	1058	2	concerns	concern	NOUN
taxlaw-6404	1058	3	about	about	ADP
taxlaw-6404	1058	4	stranded	strand	VERB
taxlaw-6404	1058	5	assets	asset	NOUN
taxlaw-6404	1058	6	therefore	therefore	ADV
taxlaw-6404	1058	7	form	form	VERB
taxlaw-6404	1058	8	one	one	NUM
taxlaw-6404	1058	9	more	more	ADV
taxlaw-6404	1058	10	impediment	impediment	ADJ
taxlaw-6404	1058	11	to	to	ADP
taxlaw-6404	1058	12	effective	effective	ADJ
taxlaw-6404	1058	13	carbon	carbon	NOUN
taxlaw-6404	1058	14	controls	control	NOUN
taxlaw-6404	1058	15	and	and	CCONJ
taxlaw-6404	1058	16	a	a	DET
taxlaw-6404	1058	17	shift	shift	NOUN
taxlaw-6404	1058	18	to	to	ADP
taxlaw-6404	1058	19	renewable	renewable	VERB
taxlaw-6404	1058	20	energy	energy	NOUN
taxlaw-6404	1058	21	systems	system	NOUN
taxlaw-6404	1058	22	,	,	PUNCT
taxlaw-6404	1058	23	contributing	contribute	VERB
taxlaw-6404	1058	24	to	to	ADP
taxlaw-6404	1058	25	carbon	carbon	NOUN
taxlaw-6404	1058	26	lock	lock	NOUN
taxlaw-6404	1058	27	-	-	PUNCT
taxlaw-6404	1058	28	in	in	NOUN
taxlaw-6404	1058	29	.	.	PUNCT
taxlaw-6404	1059	1	b.	b.	PROPN
taxlaw-6404	1060	1	how	how	SCONJ
taxlaw-6404	1060	2	extensive	extensive	ADJ
taxlaw-6404	1060	3	are	be	AUX
taxlaw-6404	1060	4	the	the	DET
taxlaw-6404	1060	5	risks	risk	NOUN
taxlaw-6404	1060	6	of	of	ADP
taxlaw-6404	1060	7	stranded	strand	VERB
taxlaw-6404	1060	8	assets	asset	NOUN
taxlaw-6404	1060	9	for	for	ADP
taxlaw-6404	1060	10	public	public	ADJ
taxlaw-6404	1060	11	utilities	utility	NOUN
taxlaw-6404	1060	12	in	in	ADP
taxlaw-6404	1060	13	the	the	DET
taxlaw-6404	1060	14	united	united	PROPN
taxlaw-6404	1060	15	states	states	PROPN
taxlaw-6404	1060	16	?	?	PUNCT
taxlaw-6404	1061	1	this	this	DET
taxlaw-6404	1061	2	part	part	NOUN
taxlaw-6404	1061	3	examines	examine	VERB
taxlaw-6404	1061	4	the	the	DET
taxlaw-6404	1061	5	extent	extent	NOUN
taxlaw-6404	1061	6	to	to	PART
taxlaw-6404	1061	7	which	which	PRON
taxlaw-6404	1061	8	investors	investor	NOUN
taxlaw-6404	1061	9	in	in	ADP
taxlaw-6404	1061	10	public	public	ADJ
taxlaw-6404	1061	11	utilities	utility	NOUN
taxlaw-6404	1061	12	bear	bear	VERB
taxlaw-6404	1061	13	the	the	DET
taxlaw-6404	1061	14	risk	risk	NOUN
taxlaw-6404	1061	15	of	of	ADP
taxlaw-6404	1061	16	stranded	strand	VERB
taxlaw-6404	1061	17	costs	cost	NOUN
taxlaw-6404	1061	18	based	base	VERB
taxlaw-6404	1061	19	on	on	ADP
taxlaw-6404	1061	20	information	information	NOUN
taxlaw-6404	1061	21	set	set	VERB
taxlaw-6404	1061	22	forth	forth	ADP
taxlaw-6404	1061	23	in	in	ADP
taxlaw-6404	1061	24	their	their	PRON
taxlaw-6404	1061	25	financial	financial	ADJ
taxlaw-6404	1061	26	reports	report	NOUN
taxlaw-6404	1061	27	.	.	PUNCT
taxlaw-6404	1062	1	the	the	DET
taxlaw-6404	1062	2	financial	financial	ADJ
taxlaw-6404	1062	3	statements	statement	NOUN
taxlaw-6404	1062	4	and	and	CCONJ
taxlaw-6404	1062	5	balance	balance	NOUN
taxlaw-6404	1062	6	sheets	sheet	NOUN
taxlaw-6404	1062	7	of	of	ADP
taxlaw-6404	1062	8	investor	investor	NOUN
taxlaw-6404	1062	9	-	-	PUNCT
taxlaw-6404	1062	10	owned	own	VERB
taxlaw-6404	1062	11	public	public	ADJ
taxlaw-6404	1062	12	utilities	utility	NOUN
taxlaw-6404	1062	13	clarify	clarify	VERB
taxlaw-6404	1062	14	the	the	DET
taxlaw-6404	1062	15	extent	extent	NOUN
taxlaw-6404	1062	16	of	of	ADP
taxlaw-6404	1062	17	their	their	PRON
taxlaw-6404	1062	18	unrecovered	unrecovered	ADJ
taxlaw-6404	1062	19	capital	capital	NOUN
taxlaw-6404	1062	20	.	.	PUNCT
taxlaw-6404	1063	1	for	for	ADP
taxlaw-6404	1063	2	example	example	NOUN
taxlaw-6404	1063	3	,	,	PUNCT
taxlaw-6404	1063	4	consider	consider	VERB
taxlaw-6404	1063	5	the	the	DET
taxlaw-6404	1063	6	consolidated	consolidated	ADJ
taxlaw-6404	1063	7	balance	balance	NOUN
taxlaw-6404	1063	8	sheets	sheet	NOUN
taxlaw-6404	1063	9	of	of	ADP
taxlaw-6404	1063	10	consolidated	consolidated	PROPN
taxlaw-6404	1063	11	edison	edison	PROPN
taxlaw-6404	1063	12	of	of	ADP
taxlaw-6404	1063	13	new	new	PROPN
taxlaw-6404	1063	14	york	york	PROPN
taxlaw-6404	1063	15	for	for	ADP
taxlaw-6404	1063	16	2016	2016	NUM
taxlaw-6404	1063	17	,	,	PUNCT
taxlaw-6404	1063	18	the	the	DET
taxlaw-6404	1063	19	operating	operate	VERB
taxlaw-6404	1063	20	revenues	revenue	NOUN
taxlaw-6404	1063	21	of	of	ADP
taxlaw-6404	1063	22	which	which	PRON
taxlaw-6404	1063	23	were	be	AUX
taxlaw-6404	1063	24	primarily	primarily	ADV
taxlaw-6404	1063	25	derived	derive	VERB
taxlaw-6404	1063	26	from	from	ADP
taxlaw-6404	1063	27	regulated	regulated	ADJ
taxlaw-6404	1063	28	utilities.245	utilities.245	PROPN
taxlaw-6404	1063	29	238	238	NUM
taxlaw-6404	1063	30	see	see	VERB
taxlaw-6404	1063	31	fed	fed	PROPN
taxlaw-6404	1063	32	.	.	PUNCT
taxlaw-6404	1064	1	power	power	NOUN
taxlaw-6404	1064	2	comm’n	comm’n	NOUN
taxlaw-6404	1064	3	v.	v.	ADP
taxlaw-6404	1064	4	hope	hope	PROPN
taxlaw-6404	1064	5	nat	nat	PROPN
taxlaw-6404	1064	6	.	.	PUNCT
taxlaw-6404	1065	1	gas	gas	NOUN
taxlaw-6404	1065	2	company	company	NOUN
taxlaw-6404	1065	3	,	,	PUNCT
taxlaw-6404	1065	4	320	320	NUM
taxlaw-6404	1065	5	us	we	PRON
taxlaw-6404	1065	6	591	591	NUM
taxlaw-6404	1065	7	(	(	PUNCT
taxlaw-6404	1065	8	1944	1944	NUM
taxlaw-6404	1065	9	)	)	PUNCT
taxlaw-6404	1065	10	(	(	PUNCT
taxlaw-6404	1065	11	takings	taking	NOUN
taxlaw-6404	1065	12	challenge	challenge	NOUN
taxlaw-6404	1065	13	for	for	ADP
taxlaw-6404	1065	14	computing	compute	VERB
taxlaw-6404	1065	15	cost	cost	NOUN
taxlaw-6404	1065	16	recovery	recovery	NOUN
taxlaw-6404	1065	17	)	)	PUNCT
taxlaw-6404	1065	18	.	.	PUNCT
taxlaw-6404	1066	1	239	239	NUM
taxlaw-6404	1066	2	order	order	NOUN
taxlaw-6404	1066	3	888	888	NUM
taxlaw-6404	1066	4	,	,	PUNCT
taxlaw-6404	1066	5	61	61	NUM
taxlaw-6404	1066	6	fed	feed	VERB
taxlaw-6404	1066	7	.	.	PUNCT
taxlaw-6404	1067	1	reg	reg	PROPN
taxlaw-6404	1067	2	.	.	PUNCT
taxlaw-6404	1068	1	21,540	21,540	NUM
taxlaw-6404	1068	2	(	(	PUNCT
taxlaw-6404	1068	3	apr	apr	PROPN
taxlaw-6404	1068	4	.	.	PROPN
taxlaw-6404	1068	5	24	24	NUM
taxlaw-6404	1068	6	,	,	PUNCT
taxlaw-6404	1068	7	1996	1996	NUM
taxlaw-6404	1068	8	)	)	PUNCT
taxlaw-6404	1068	9	(	(	PUNCT
taxlaw-6404	1068	10	codified	codify	VERB
taxlaw-6404	1068	11	at	at	ADP
taxlaw-6404	1068	12	18	18	NUM
taxlaw-6404	1068	13	c.f.r	c.f.r	NOUN
taxlaw-6404	1068	14	.	.	PUNCT
taxlaw-6404	1069	1	pts	pts	PROPN
taxlaw-6404	1069	2	.	.	PROPN
taxlaw-6404	1069	3	35	35	NUM
taxlaw-6404	1069	4	and	and	CCONJ
taxlaw-6404	1069	5	385	385	NUM
taxlaw-6404	1069	6	)	)	PUNCT
taxlaw-6404	1069	7	.	.	PUNCT
taxlaw-6404	1070	1	some	some	DET
taxlaw-6404	1070	2	states	state	NOUN
taxlaw-6404	1070	3	allowed	allow	VERB
taxlaw-6404	1070	4	full	full	ADJ
taxlaw-6404	1070	5	recovery	recovery	NOUN
taxlaw-6404	1070	6	of	of	ADP
taxlaw-6404	1070	7	these	these	DET
taxlaw-6404	1070	8	stranded	strand	VERB
taxlaw-6404	1070	9	costs	cost	NOUN
taxlaw-6404	1070	10	;	;	PUNCT
taxlaw-6404	1070	11	others	other	NOUN
taxlaw-6404	1070	12	did	do	VERB
taxlaw-6404	1070	13	not	not	PART
taxlaw-6404	1070	14	.	.	PUNCT
taxlaw-6404	1071	1	see	see	VERB
taxlaw-6404	1071	2	hammond	hammond	PROPN
taxlaw-6404	1071	3	,	,	PUNCT
taxlaw-6404	1071	4	supra	supra	PROPN
taxlaw-6404	1071	5	note	note	VERB
taxlaw-6404	1071	6	221	221	NUM
taxlaw-6404	1071	7	,	,	PUNCT
taxlaw-6404	1071	8	at	at	ADP
taxlaw-6404	1071	9	659	659	NUM
taxlaw-6404	1071	10	.	.	NOUN
taxlaw-6404	1072	1	240	240	NUM
taxlaw-6404	1072	2	see	see	VERB
taxlaw-6404	1072	3	j.	j.	PROPN
taxlaw-6404	1072	4	paul	paul	PROPN
taxlaw-6404	1072	5	forrester	forrester	PROPN
taxlaw-6404	1072	6	,	,	PUNCT
taxlaw-6404	1072	7	unstranding	unstrande	VERB
taxlaw-6404	1072	8	stranded	strand	VERB
taxlaw-6404	1072	9	costs	cost	NOUN
taxlaw-6404	1072	10	,	,	PUNCT
taxlaw-6404	1072	11	14	14	NUM
taxlaw-6404	1072	12	j.	j.	PROPN
taxlaw-6404	1072	13	structured	structured	PROPN
taxlaw-6404	1072	14	fin	fin	NOUN
taxlaw-6404	1072	15	.	.	PUNCT
taxlaw-6404	1073	1	33	33	NUM
taxlaw-6404	1073	2	(	(	PUNCT
taxlaw-6404	1073	3	2008	2008	NUM
taxlaw-6404	1073	4	)	)	PUNCT
taxlaw-6404	1073	5	.	.	PUNCT
taxlaw-6404	1074	1	241	241	NUM
taxlaw-6404	1075	1	i	i	PRON
taxlaw-6404	1075	2	d.	d.	PROPN
taxlaw-6404	1075	3	242	242	NUM
taxlaw-6404	1076	1	i	i	PRON
taxlaw-6404	1076	2	d.	d.	PROPN
taxlaw-6404	1076	3	243	243	NUM
taxlaw-6404	1076	4	see	see	VERB
taxlaw-6404	1076	5	herman	herman	PROPN
taxlaw-6404	1076	6	k.	k.	PROPN
taxlaw-6404	1076	7	trabish	trabish	PROPN
taxlaw-6404	1076	8	,	,	PUNCT
taxlaw-6404	1076	9	securitization	securitization	NOUN
taxlaw-6404	1076	10	fever	fever	NOUN
taxlaw-6404	1076	11	:	:	PUNCT
taxlaw-6404	1076	12	renewables	renewable	NOUN
taxlaw-6404	1076	13	advocates	advocate	NOUN
taxlaw-6404	1076	14	seize	seize	VERB
taxlaw-6404	1076	15	wall	wall	PROPN
taxlaw-6404	1076	16	street	street	PROPN
taxlaw-6404	1076	17	’s	’s	PART
taxlaw-6404	1076	18	innovative	innovative	ADJ
taxlaw-6404	1076	19	way	way	NOUN
taxlaw-6404	1076	20	to	to	PART
taxlaw-6404	1076	21	end	end	VERB
taxlaw-6404	1076	22	coal	coal	NOUN
taxlaw-6404	1076	23	,	,	PUNCT
taxlaw-6404	1076	24	utilitydive	utilitydive	ADJ
taxlaw-6404	1076	25	(	(	PUNCT
taxlaw-6404	1076	26	may	may	PROPN
taxlaw-6404	1076	27	28	28	NUM
taxlaw-6404	1076	28	,	,	PUNCT
taxlaw-6404	1076	29	2019	2019	NUM
taxlaw-6404	1076	30	)	)	PUNCT
taxlaw-6404	1076	31	,	,	PUNCT
taxlaw-6404	1076	32	https://www.utilitydive.com/news/securitization-fever-renewables-advocatesseize-wall-streets-innovative-w/555089/	https://www.utilitydive.com/news/securitization-fever-renewables-advocatesseize-wall-streets-innovative-w/555089/	NOUN
taxlaw-6404	1077	1	[	[	X
taxlaw-6404	1077	2	https://perma.cc/f9y4-k8wt	https://perma.cc/f9y4-k8wt	X
taxlaw-6404	1077	3	]	]	PUNCT
taxlaw-6404	1077	4	.	.	PUNCT
taxlaw-6404	1078	1	244	244	NUM
taxlaw-6404	1079	1	i	i	PRON
taxlaw-6404	1079	2	d.	d.	PROPN
taxlaw-6404	1079	3	for	for	ADP
taxlaw-6404	1079	4	an	an	DET
taxlaw-6404	1079	5	in	in	ADP
taxlaw-6404	1079	6	-	-	PUNCT
taxlaw-6404	1079	7	depth	depth	NOUN
taxlaw-6404	1079	8	discussion	discussion	NOUN
taxlaw-6404	1079	9	of	of	ADP
taxlaw-6404	1079	10	changes	change	NOUN
taxlaw-6404	1079	11	made	make	VERB
taxlaw-6404	1079	12	to	to	ADP
taxlaw-6404	1079	13	financial	financial	ADJ
taxlaw-6404	1079	14	depreciation	depreciation	NOUN
taxlaw-6404	1079	15	and	and	CCONJ
taxlaw-6404	1079	16	accelerate	accelerate	VERB
taxlaw-6404	1079	17	cost	cost	NOUN
taxlaw-6404	1079	18	recovery	recovery	NOUN
taxlaw-6404	1079	19	for	for	ADP
taxlaw-6404	1079	20	potentially	potentially	ADV
taxlaw-6404	1079	21	stranded	strand	VERB
taxlaw-6404	1079	22	assets	asset	NOUN
taxlaw-6404	1079	23	,	,	PUNCT
taxlaw-6404	1079	24	see	see	VERB
taxlaw-6404	1079	25	christopher	christopher	PROPN
taxlaw-6404	1079	26	serkin	serkin	PROPN
taxlaw-6404	1079	27	and	and	CCONJ
taxlaw-6404	1079	28	michael	michael	PROPN
taxlaw-6404	1079	29	p.	p.	PROPN
taxlaw-6404	1079	30	vandenbergh	vandenbergh	PROPN
taxlaw-6404	1079	31	,	,	PUNCT
taxlaw-6404	1079	32	prospective	prospective	ADJ
taxlaw-6404	1079	33	grandfathering	grandfathering	NOUN
taxlaw-6404	1079	34	:	:	PUNCT
taxlaw-6404	1079	35	anticipating	anticipate	VERB
taxlaw-6404	1079	36	the	the	DET
taxlaw-6404	1079	37	energy	energy	NOUN
taxlaw-6404	1079	38	transition	transition	NOUN
taxlaw-6404	1079	39	problem	problem	NOUN
taxlaw-6404	1079	40	,	,	PUNCT
taxlaw-6404	1079	41	102	102	NUM
taxlaw-6404	1079	42	minn	minn	NOUN
taxlaw-6404	1079	43	.	.	PUNCT
taxlaw-6404	1080	1	l.	l.	PROPN
taxlaw-6404	1080	2	rev	rev	PROPN
taxlaw-6404	1080	3	.	.	PROPN
taxlaw-6404	1080	4	1019	1019	NUM
taxlaw-6404	1080	5	(	(	PUNCT
taxlaw-6404	1080	6	2018	2018	NUM
taxlaw-6404	1080	7	)	)	PUNCT
taxlaw-6404	1080	8	.	.	PUNCT
taxlaw-6404	1081	1	for	for	ADP
taxlaw-6404	1081	2	examples	example	NOUN
taxlaw-6404	1081	3	of	of	ADP
taxlaw-6404	1081	4	states	state	NOUN
taxlaw-6404	1081	5	and	and	CCONJ
taxlaw-6404	1081	6	nations	nation	NOUN
taxlaw-6404	1081	7	in	in	ADP
taxlaw-6404	1081	8	which	which	PRON
taxlaw-6404	1081	9	accelerated	accelerate	VERB
taxlaw-6404	1081	10	financial	financial	ADJ
taxlaw-6404	1081	11	depreciation	depreciation	NOUN
taxlaw-6404	1081	12	has	have	AUX
taxlaw-6404	1081	13	been	be	AUX
taxlaw-6404	1081	14	applied	apply	VERB
taxlaw-6404	1081	15	,	,	PUNCT
taxlaw-6404	1081	16	see	see	VERB
taxlaw-6404	1081	17	annie	annie	PROPN
taxlaw-6404	1081	18	benn	benn	PROPN
taxlaw-6404	1081	19	,	,	PUNCT
taxlaw-6404	1081	20	et	et	PROPN
taxlaw-6404	1081	21	al	al	PROPN
taxlaw-6404	1081	22	.	.	PROPN
taxlaw-6404	1081	23	,	,	PUNCT
taxlaw-6404	1081	24	managing	manage	VERB
taxlaw-6404	1081	25	the	the	DET
taxlaw-6404	1081	26	coal	coal	NOUN
taxlaw-6404	1081	27	capital	capital	NOUN
taxlaw-6404	1081	28	transition	transition	NOUN
taxlaw-6404	1081	29	,	,	PUNCT
taxlaw-6404	1081	30	rocky	rocky	PROPN
taxlaw-6404	1081	31	mountain	mountain	PROPN
taxlaw-6404	1081	32	institute	institute	NOUN
taxlaw-6404	1081	33	(	(	PUNCT
taxlaw-6404	1081	34	2018	2018	NUM
taxlaw-6404	1081	35	)	)	PUNCT
taxlaw-6404	1081	36	,	,	PUNCT
taxlaw-6404	1081	37	https://rmi.org/wpcontent/uploads/2018/09/rmi_managing_the_coal_capital_transition_2018.pdf	https://rmi.org/wpcontent/uploads/2018/09/rmi_managing_the_coal_capital_transition_2018.pdf	PROPN
taxlaw-6404	1082	1	[	[	X
taxlaw-6404	1082	2	https://perma.cc/4j26-5lrr	https://perma.cc/4j26-5lrr	X
taxlaw-6404	1082	3	]	]	X
taxlaw-6404	1082	4	.	.	PUNCT
taxlaw-6404	1083	1	245	245	NUM
taxlaw-6404	1083	2	see	see	VERB
taxlaw-6404	1083	3	appendix	appendix	ADJ
taxlaw-6404	1083	4	c.	c.	NOUN
taxlaw-6404	1083	5	2019	2019	NUM
taxlaw-6404	1083	6	]	]	PUNCT
taxlaw-6404	1083	7	stranded	strand	VERB
taxlaw-6404	1083	8	assets	asset	NOUN
taxlaw-6404	1083	9	and	and	CCONJ
taxlaw-6404	1083	10	efficient	efficient	ADJ
taxlaw-6404	1083	11	pricing	pricing	NOUN
taxlaw-6404	1083	12	for	for	ADP
taxlaw-6404	1083	13	regulated	regulated	ADJ
taxlaw-6404	1083	14	utilities	utility	NOUN
taxlaw-6404	1083	15	:	:	PUNCT
taxlaw-6404	1083	16	a	a	DET
taxlaw-6404	1083	17	federal	federal	ADJ
taxlaw-6404	1083	18	tax	tax	NOUN
taxlaw-6404	1083	19	solution	solution	NOUN
taxlaw-6404	1083	20	39	39	NUM
taxlaw-6404	1083	21	consolidated	consolidated	ADJ
taxlaw-6404	1083	22	edison	edison	PROPN
taxlaw-6404	1083	23	of	of	ADP
taxlaw-6404	1083	24	new	new	PROPN
taxlaw-6404	1083	25	york	york	PROPN
taxlaw-6404	1083	26	property	property	NOUN
taxlaw-6404	1083	27	plant	plant	NOUN
taxlaw-6404	1083	28	and	and	CCONJ
taxlaw-6404	1083	29	equipment	equipment	NOUN
taxlaw-6404	1083	30	(	(	PUNCT
taxlaw-6404	1083	31	in	in	ADP
taxlaw-6404	1083	32	millions	million	NOUN
taxlaw-6404	1083	33	)	)	PUNCT
taxlaw-6404	1083	34	$	$	SYM
taxlaw-6404	1083	35	40,411	40,411	NUM
taxlaw-6404	1083	36	placed	place	VERB
taxlaw-6404	1083	37	in	in	ADP
taxlaw-6404	1083	38	service	service	NOUN
taxlaw-6404	1083	39	8,541	8,541	NUM
taxlaw-6404	1083	40	_	_	PUNCT
taxlaw-6404	1084	1	_	_	PUNCT
taxlaw-6404	1085	1	_	_	PUNCT
taxlaw-6404	1086	1	_	_	PUNCT
taxlaw-6404	1087	1	_	_	PUNCT
taxlaw-6404	1088	1	_	_	PUNCT
taxlaw-6404	1089	1	_	_	PUNCT
taxlaw-6404	1089	2	depreciation	depreciation	NOUN
taxlaw-6404	1089	3	taken	take	VERB
taxlaw-6404	1089	4	(	(	PUNCT
taxlaw-6404	1089	5	recovered	recover	VERB
taxlaw-6404	1089	6	from	from	ADP
taxlaw-6404	1089	7	ratepayers	ratepayer	NOUN
taxlaw-6404	1089	8	as	as	ADP
taxlaw-6404	1089	9	part	part	NOUN
taxlaw-6404	1089	10	of	of	ADP
taxlaw-6404	1089	11	operating	operate	VERB
taxlaw-6404	1089	12	expense	expense	NOUN
taxlaw-6404	1089	13	)	)	PUNCT
taxlaw-6404	1090	1	_	_	PUNCT
taxlaw-6404	1091	1	_	_	PUNCT
taxlaw-6404	1092	1	_	_	PUNCT
taxlaw-6404	1093	1	_	_	PUNCT
taxlaw-6404	1094	1	_	_	PUNCT
taxlaw-6404	1095	1	_	_	PUNCT
taxlaw-6404	1096	1	_	_	PUNCT
taxlaw-6404	1097	1	_	_	PUNCT
taxlaw-6404	1098	1	_	_	PUNCT
taxlaw-6404	1099	1	_	_	PUNCT
taxlaw-6404	1100	1	_	_	PUNCT
taxlaw-6404	1101	1	_	_	PUNCT
taxlaw-6404	1102	1	_	_	PUNCT
taxlaw-6404	1103	1	_	_	PUNCT
taxlaw-6404	1104	1	_	_	PUNCT
taxlaw-6404	1104	2	31,870	31,870	NUM
taxlaw-6404	1104	3	plant	plant	NOUN
taxlaw-6404	1104	4	in	in	ADP
taxlaw-6404	1104	5	service	service	NOUN
taxlaw-6404	1104	6	net	net	NOUN
taxlaw-6404	1104	7	of	of	ADP
taxlaw-6404	1104	8	depreciation	depreciation	NOUN
taxlaw-6404	1104	9	-10,205	-10,205	PUNCT
taxlaw-6404	1104	10	accumulated	accumulate	VERB
taxlaw-6404	1104	11	deferred	deferred	ADJ
taxlaw-6404	1104	12	income	income	NOUN
taxlaw-6404	1104	13	taxes	taxis	NOUN
taxlaw-6404	1105	1	_	_	PUNCT
taxlaw-6404	1106	1	_	_	PUNCT
taxlaw-6404	1107	1	_	_	PUNCT
taxlaw-6404	1108	1	_	_	PUNCT
taxlaw-6404	1109	1	_	_	PUNCT
taxlaw-6404	1110	1	_	_	PUNCT
taxlaw-6404	1111	1	_	_	PUNCT
taxlaw-6404	1112	1	_	_	PUNCT
taxlaw-6404	1113	1	_	_	PUNCT
taxlaw-6404	1114	1	_	_	PUNCT
taxlaw-6404	1114	2	$	$	SYM
taxlaw-6404	1114	3	21,665	21,665	NUM
taxlaw-6404	1114	4	remaining	remain	VERB
taxlaw-6404	1114	5	unrecovered	unrecovered	ADJ
taxlaw-6404	1114	6	capital	capital	NOUN
taxlaw-6404	1114	7	exposed	expose	VERB
taxlaw-6404	1114	8	to	to	ADP
taxlaw-6404	1114	9	regulatory	regulatory	ADJ
taxlaw-6404	1114	10	risk	risk	NOUN
taxlaw-6404	1114	11	based	base	VERB
taxlaw-6404	1114	12	on	on	ADP
taxlaw-6404	1114	13	these	these	DET
taxlaw-6404	1114	14	calculations	calculation	NOUN
taxlaw-6404	1114	15	,	,	PUNCT
taxlaw-6404	1114	16	consolidated	consolidated	PROPN
taxlaw-6404	1114	17	edison	edison	PROPN
taxlaw-6404	1114	18	of	of	ADP
taxlaw-6404	1114	19	new	new	PROPN
taxlaw-6404	1114	20	york	york	PROPN
taxlaw-6404	1114	21	has	have	AUX
taxlaw-6404	1114	22	recovered	recover	VERB
taxlaw-6404	1114	23	from	from	ADP
taxlaw-6404	1114	24	its	its	PRON
taxlaw-6404	1114	25	customers	customer	NOUN
taxlaw-6404	1114	26	approximately	approximately	ADV
taxlaw-6404	1114	27	21	21	NUM
taxlaw-6404	1114	28	%	%	NOUN
taxlaw-6404	1114	29	of	of	ADP
taxlaw-6404	1114	30	the	the	DET
taxlaw-6404	1114	31	$	$	SYM
taxlaw-6404	1114	32	40,411,000	40,411,000	NUM
taxlaw-6404	1114	33	of	of	ADP
taxlaw-6404	1114	34	fixed	fix	VERB
taxlaw-6404	1114	35	assets	asset	NOUN
taxlaw-6404	1114	36	the	the	DET
taxlaw-6404	1114	37	company	company	NOUN
taxlaw-6404	1114	38	has	have	AUX
taxlaw-6404	1114	39	placed	place	VERB
taxlaw-6404	1114	40	in	in	ADP
taxlaw-6404	1114	41	service.246	service.246	PROPN
taxlaw-6404	1114	42	as	as	SCONJ
taxlaw-6404	1114	43	explained	explain	VERB
taxlaw-6404	1114	44	above	above	ADV
taxlaw-6404	1114	45	,	,	PUNCT
taxlaw-6404	1114	46	these	these	DET
taxlaw-6404	1114	47	costs	cost	NOUN
taxlaw-6404	1114	48	were	be	AUX
taxlaw-6404	1114	49	passed	pass	VERB
taxlaw-6404	1114	50	through	through	ADP
taxlaw-6404	1114	51	to	to	ADP
taxlaw-6404	1114	52	consumers	consumer	NOUN
taxlaw-6404	1114	53	as	as	ADP
taxlaw-6404	1114	54	part	part	NOUN
taxlaw-6404	1114	55	of	of	ADP
taxlaw-6404	1114	56	the	the	DET
taxlaw-6404	1114	57	utilities	utility	NOUN
taxlaw-6404	1114	58	’	’	PART
taxlaw-6404	1114	59	operating	operate	VERB
taxlaw-6404	1114	60	expense	expense	NOUN
taxlaw-6404	1114	61	under	under	ADP
taxlaw-6404	1114	62	the	the	DET
taxlaw-6404	1114	63	financial	financial	ADJ
taxlaw-6404	1114	64	accounting	accounting	NOUN
taxlaw-6404	1114	65	and	and	CCONJ
taxlaw-6404	1114	66	regulatory	regulatory	ADJ
taxlaw-6404	1114	67	rules	rule	NOUN
taxlaw-6404	1114	68	.	.	PUNCT
taxlaw-6404	1115	1	the	the	DET
taxlaw-6404	1115	2	adit	adit	NOUN
taxlaw-6404	1115	3	account	account	NOUN
taxlaw-6404	1115	4	reflects	reflect	VERB
taxlaw-6404	1115	5	the	the	DET
taxlaw-6404	1115	6	tax	tax	NOUN
taxlaw-6404	1115	7	savings	saving	NOUN
taxlaw-6404	1115	8	the	the	DET
taxlaw-6404	1115	9	company	company	NOUN
taxlaw-6404	1115	10	currently	currently	ADV
taxlaw-6404	1115	11	enjoys	enjoy	VERB
taxlaw-6404	1115	12	as	as	ADP
taxlaw-6404	1115	13	a	a	DET
taxlaw-6404	1115	14	result	result	NOUN
taxlaw-6404	1115	15	of	of	ADP
taxlaw-6404	1115	16	accelerated	accelerate	VERB
taxlaw-6404	1115	17	depreciation	depreciation	NOUN
taxlaw-6404	1115	18	.	.	PUNCT
taxlaw-6404	1116	1	the	the	DET
taxlaw-6404	1116	2	utility	utility	NOUN
taxlaw-6404	1116	3	will	will	AUX
taxlaw-6404	1116	4	pass	pass	VERB
taxlaw-6404	1116	5	these	these	DET
taxlaw-6404	1116	6	tax	tax	NOUN
taxlaw-6404	1116	7	savings	saving	NOUN
taxlaw-6404	1116	8	through	through	ADP
taxlaw-6404	1116	9	to	to	ADP
taxlaw-6404	1116	10	consumers	consumer	NOUN
taxlaw-6404	1116	11	over	over	ADP
taxlaw-6404	1116	12	the	the	DET
taxlaw-6404	1116	13	remaining	remain	VERB
taxlaw-6404	1116	14	service	service	NOUN
taxlaw-6404	1116	15	life	life	NOUN
taxlaw-6404	1116	16	of	of	ADP
taxlaw-6404	1116	17	the	the	DET
taxlaw-6404	1116	18	assets	asset	NOUN
taxlaw-6404	1116	19	.	.	PUNCT
taxlaw-6404	1117	1	if	if	SCONJ
taxlaw-6404	1117	2	,	,	PUNCT
taxlaw-6404	1117	3	however	however	ADV
taxlaw-6404	1117	4	,	,	PUNCT
taxlaw-6404	1117	5	climate	climate	NOUN
taxlaw-6404	1117	6	change	change	NOUN
taxlaw-6404	1117	7	regulation	regulation	NOUN
taxlaw-6404	1117	8	forced	force	VERB
taxlaw-6404	1117	9	the	the	DET
taxlaw-6404	1117	10	utility	utility	NOUN
taxlaw-6404	1117	11	to	to	PART
taxlaw-6404	1117	12	retire	retire	VERB
taxlaw-6404	1117	13	those	those	DET
taxlaw-6404	1117	14	assets	asset	NOUN
taxlaw-6404	1117	15	,	,	PUNCT
taxlaw-6404	1117	16	the	the	DET
taxlaw-6404	1117	17	adit	adit	NOUN
taxlaw-6404	1117	18	account	account	NOUN
taxlaw-6404	1117	19	could	could	AUX
taxlaw-6404	1117	20	serve	serve	VERB
taxlaw-6404	1117	21	as	as	ADP
taxlaw-6404	1117	22	a	a	DET
taxlaw-6404	1117	23	recovery	recovery	NOUN
taxlaw-6404	1117	24	pool	pool	NOUN
taxlaw-6404	1117	25	for	for	ADP
taxlaw-6404	1117	26	investors	investor	NOUN
taxlaw-6404	1117	27	.	.	PUNCT
taxlaw-6404	1118	1	upon	upon	SCONJ
taxlaw-6404	1118	2	approval	approval	NOUN
taxlaw-6404	1118	3	by	by	ADP
taxlaw-6404	1118	4	regulators	regulator	NOUN
taxlaw-6404	1118	5	,	,	PUNCT
taxlaw-6404	1118	6	those	those	DET
taxlaw-6404	1118	7	funds	fund	NOUN
taxlaw-6404	1118	8	would	would	AUX
taxlaw-6404	1118	9	offset	offset	VERB
taxlaw-6404	1118	10	an	an	DET
taxlaw-6404	1118	11	additional	additional	ADJ
taxlaw-6404	1118	12	23	23	NUM
taxlaw-6404	1118	13	%	%	NOUN
taxlaw-6404	1118	14	of	of	ADP
taxlaw-6404	1118	15	the	the	DET
taxlaw-6404	1118	16	ppe	ppe	NOUN
taxlaw-6404	1118	17	placed	place	VERB
taxlaw-6404	1118	18	in	in	ADP
taxlaw-6404	1118	19	service	service	NOUN
taxlaw-6404	1118	20	,	,	PUNCT
taxlaw-6404	1118	21	significantly	significantly	ADV
taxlaw-6404	1118	22	reducing	reduce	VERB
taxlaw-6404	1118	23	investors	investor	NOUN
taxlaw-6404	1118	24	’	’	PART
taxlaw-6404	1118	25	exposure	exposure	NOUN
taxlaw-6404	1118	26	to	to	ADP
taxlaw-6404	1118	27	regulatory	regulatory	ADJ
taxlaw-6404	1118	28	risk	risk	NOUN
taxlaw-6404	1118	29	.	.	PUNCT
taxlaw-6404	1119	1	247	247	NUM
taxlaw-6404	1119	2	the	the	DET
taxlaw-6404	1119	3	unrecovered	unrecovered	ADJ
taxlaw-6404	1119	4	capital	capital	NOUN
taxlaw-6404	1119	5	remaining	remain	VERB
taxlaw-6404	1119	6	at	at	ADP
taxlaw-6404	1119	7	risk	risk	NOUN
taxlaw-6404	1119	8	would	would	AUX
taxlaw-6404	1119	9	be	be	AUX
taxlaw-6404	1119	10	55.5	55.5	NUM
taxlaw-6404	1119	11	%	%	NOUN
taxlaw-6404	1119	12	of	of	ADP
taxlaw-6404	1119	13	the	the	DET
taxlaw-6404	1119	14	company	company	NOUN
taxlaw-6404	1119	15	’s	’s	PART
taxlaw-6404	1119	16	total	total	ADJ
taxlaw-6404	1119	17	assets	asset	NOUN
taxlaw-6404	1119	18	placed	place	VERB
taxlaw-6404	1119	19	in	in	ADP
taxlaw-6404	1119	20	service	service	NOUN
taxlaw-6404	1119	21	.	.	PUNCT
taxlaw-6404	1120	1	248	248	NUM
taxlaw-6404	1120	2	historic	historic	ADJ
taxlaw-6404	1120	3	information	information	NOUN
taxlaw-6404	1120	4	relating	relate	VERB
taxlaw-6404	1120	5	to	to	ADP
taxlaw-6404	1120	6	ppe	ppe	PROPN
taxlaw-6404	1120	7	placed	place	VERB
taxlaw-6404	1120	8	in	in	ADP
taxlaw-6404	1120	9	service	service	NOUN
taxlaw-6404	1120	10	,	,	PUNCT
taxlaw-6404	1120	11	financial	financial	ADJ
taxlaw-6404	1120	12	depreciation	depreciation	NOUN
taxlaw-6404	1120	13	taken	take	VERB
taxlaw-6404	1120	14	,	,	PUNCT
taxlaw-6404	1120	15	and	and	CCONJ
taxlaw-6404	1120	16	the	the	DET
taxlaw-6404	1120	17	growth	growth	NOUN
taxlaw-6404	1120	18	of	of	ADP
taxlaw-6404	1120	19	the	the	DET
taxlaw-6404	1120	20	adit	adit	NOUN
taxlaw-6404	1120	21	account	account	NOUN
taxlaw-6404	1120	22	may	may	AUX
taxlaw-6404	1120	23	provide	provide	VERB
taxlaw-6404	1120	24	a	a	DET
taxlaw-6404	1120	25	longer	long	ADJ
taxlaw-6404	1120	26	-	-	PUNCT
taxlaw-6404	1120	27	term	term	NOUN
taxlaw-6404	1120	28	perspective	perspective	NOUN
taxlaw-6404	1120	29	.	.	PUNCT
taxlaw-6404	1121	1	figure	figure	VERB
taxlaw-6404	1121	2	5	5	NUM
taxlaw-6404	1121	3	tracks	track	NOUN
taxlaw-6404	1121	4	consolidated	consolidated	PROPN
taxlaw-6404	1121	5	edison	edison	PROPN
taxlaw-6404	1121	6	’s	’s	PART
taxlaw-6404	1121	7	(	(	PUNCT
taxlaw-6404	1121	8	1	1	NUM
taxlaw-6404	1121	9	)	)	PUNCT
taxlaw-6404	1121	10	total	total	ADJ
taxlaw-6404	1121	11	investment	investment	NOUN
taxlaw-6404	1121	12	in	in	ADP
taxlaw-6404	1121	13	depreciable	depreciable	ADJ
taxlaw-6404	1121	14	ppe	ppe	NOUN
taxlaw-6404	1121	15	,	,	PUNCT
taxlaw-6404	1121	16	(	(	PUNCT
taxlaw-6404	1121	17	2	2	NUM
taxlaw-6404	1121	18	)	)	PUNCT
taxlaw-6404	1121	19	portions	portion	NOUN
taxlaw-6404	1121	20	of	of	ADP
taxlaw-6404	1121	21	those	those	DET
taxlaw-6404	1121	22	investments	investment	NOUN
taxlaw-6404	1121	23	that	that	PRON
taxlaw-6404	1121	24	have	have	AUX
taxlaw-6404	1121	25	been	be	AUX
taxlaw-6404	1121	26	recovered	recover	VERB
taxlaw-6404	1121	27	via	via	ADP
taxlaw-6404	1121	28	the	the	DET
taxlaw-6404	1121	29	book	book	NOUN
taxlaw-6404	1121	30	depreciation	depreciation	NOUN
taxlaw-6404	1121	31	rules	rule	NOUN
taxlaw-6404	1121	32	permitted	permit	VERB
taxlaw-6404	1121	33	in	in	ADP
taxlaw-6404	1121	34	the	the	DET
taxlaw-6404	1121	35	ratemaking	ratemaking	NOUN
taxlaw-6404	1121	36	process	process	NOUN
taxlaw-6404	1121	37	,	,	PUNCT
taxlaw-6404	1121	38	and	and	CCONJ
taxlaw-6404	1121	39	(	(	PUNCT
taxlaw-6404	1121	40	3	3	X
taxlaw-6404	1121	41	)	)	PUNCT
taxlaw-6404	1121	42	the	the	DET
taxlaw-6404	1121	43	advance	advance	NOUN
taxlaw-6404	1121	44	recovery	recovery	NOUN
taxlaw-6404	1121	45	of	of	ADP
taxlaw-6404	1121	46	these	these	DET
taxlaw-6404	1121	47	investments	investment	NOUN
taxlaw-6404	1121	48	in	in	ADP
taxlaw-6404	1121	49	the	the	DET
taxlaw-6404	1121	50	form	form	NOUN
taxlaw-6404	1121	51	of	of	ADP
taxlaw-6404	1121	52	tax	tax	NOUN
taxlaw-6404	1121	53	savings	saving	NOUN
taxlaw-6404	1121	54	(	(	PUNCT
taxlaw-6404	1121	55	adit	adit	NOUN
taxlaw-6404	1121	56	)	)	PUNCT
taxlaw-6404	1121	57	.	.	PUNCT
taxlaw-6404	1122	1	the	the	DET
taxlaw-6404	1122	2	data	datum	NOUN
taxlaw-6404	1122	3	has	have	AUX
taxlaw-6404	1122	4	been	be	AUX
taxlaw-6404	1122	5	taken	take	VERB
taxlaw-6404	1122	6	from	from	ADP
taxlaw-6404	1122	7	the	the	DET
taxlaw-6404	1122	8	company	company	NOUN
taxlaw-6404	1122	9	’s	’s	PART
taxlaw-6404	1122	10	financial	financial	ADJ
taxlaw-6404	1122	11	statements	statement	NOUN
taxlaw-6404	1122	12	from	from	ADP
taxlaw-6404	1122	13	2009	2009	NUM
taxlaw-6404	1122	14	to	to	ADP
taxlaw-6404	1122	15	2018	2018	NUM
taxlaw-6404	1122	16	,	,	PUNCT
taxlaw-6404	1122	17	listed	list	VERB
taxlaw-6404	1122	18	in	in	ADP
taxlaw-6404	1122	19	appendix	appendix	ADJ
taxlaw-6404	1122	20	c.	c.	NOUN
taxlaw-6404	1122	21	246	246	NUM
taxlaw-6404	1122	22	$	$	SYM
taxlaw-6404	1122	23	8,451	8,451	NUM
taxlaw-6404	1122	24	million	million	NUM
taxlaw-6404	1122	25	of	of	ADP
taxlaw-6404	1122	26	depreciation	depreciation	NOUN
taxlaw-6404	1122	27	recovered	recover	VERB
taxlaw-6404	1122	28	from	from	ADP
taxlaw-6404	1122	29	ratepayers	ratepayer	NOUN
taxlaw-6404	1122	30	divided	divide	VERB
taxlaw-6404	1122	31	by	by	ADP
taxlaw-6404	1122	32	$	$	SYM
taxlaw-6404	1122	33	40,411	40,411	NUM
taxlaw-6404	1122	34	million	million	NUM
taxlaw-6404	1122	35	ppe	ppe	NOUN
taxlaw-6404	1122	36	placed	place	VERB
taxlaw-6404	1122	37	in	in	ADP
taxlaw-6404	1122	38	service	service	NOUN
taxlaw-6404	1122	39	=	=	NOUN
taxlaw-6404	1122	40	20.9	20.9	NUM
taxlaw-6404	1122	41	%	%	NOUN
taxlaw-6404	1122	42	of	of	ADP
taxlaw-6404	1122	43	capital	capital	NOUN
taxlaw-6404	1122	44	invested	invest	VERB
taxlaw-6404	1122	45	that	that	PRON
taxlaw-6404	1122	46	has	have	AUX
taxlaw-6404	1122	47	already	already	ADV
taxlaw-6404	1122	48	been	be	AUX
taxlaw-6404	1122	49	recovered	recover	VERB
taxlaw-6404	1122	50	by	by	ADP
taxlaw-6404	1122	51	investors	investor	NOUN
taxlaw-6404	1122	52	from	from	ADP
taxlaw-6404	1122	53	ratepayers	ratepayer	NOUN
taxlaw-6404	1122	54	.	.	PUNCT
taxlaw-6404	1123	1	247	247	NUM
taxlaw-6404	1123	2	adit	adit	NOUN
taxlaw-6404	1123	3	of	of	ADP
taxlaw-6404	1123	4	$	$	SYM
taxlaw-6404	1123	5	9,450	9,450	NUM
taxlaw-6404	1123	6	million	million	NUM
taxlaw-6404	1123	7	divided	divide	VERB
taxlaw-6404	1123	8	by	by	ADP
taxlaw-6404	1123	9	$	$	SYM
taxlaw-6404	1123	10	40,411	40,411	NUM
taxlaw-6404	1123	11	million	million	NUM
taxlaw-6404	1123	12	ppe	ppe	NOUN
taxlaw-6404	1123	13	placed	place	VERB
taxlaw-6404	1123	14	in	in	ADP
taxlaw-6404	1123	15	service	service	NOUN
taxlaw-6404	1123	16	equals	equal	VERB
taxlaw-6404	1123	17	23.4	23.4	NUM
taxlaw-6404	1123	18	%	%	NOUN
taxlaw-6404	1123	19	of	of	ADP
taxlaw-6404	1123	20	total	total	ADJ
taxlaw-6404	1123	21	capital	capital	NOUN
taxlaw-6404	1123	22	that	that	PRON
taxlaw-6404	1123	23	could	could	AUX
taxlaw-6404	1123	24	be	be	AUX
taxlaw-6404	1123	25	recovered	recover	VERB
taxlaw-6404	1123	26	through	through	ADP
taxlaw-6404	1123	27	a	a	DET
taxlaw-6404	1123	28	distribution	distribution	NOUN
taxlaw-6404	1123	29	of	of	ADP
taxlaw-6404	1123	30	adit	adit	NOUN
taxlaw-6404	1123	31	to	to	ADP
taxlaw-6404	1123	32	investors	investor	NOUN
taxlaw-6404	1123	33	.	.	PUNCT
taxlaw-6404	1124	1	248	248	NUM
taxlaw-6404	1124	2	$	$	SYM
taxlaw-6404	1124	3	40,411	40,411	NUM
taxlaw-6404	1124	4	ppe	ppe	NOUN
taxlaw-6404	1124	5	placed	place	VERB
taxlaw-6404	1124	6	in	in	ADP
taxlaw-6404	1124	7	service	service	NOUN
taxlaw-6404	1124	8	$	$	SYM
taxlaw-6404	1124	9	8,541	8,541	NUM
taxlaw-6404	1124	10	depreciation	depreciation	NOUN
taxlaw-6404	1124	11	(	(	PUNCT
taxlaw-6404	1124	12	recovered	recover	VERB
taxlaw-6404	1124	13	from	from	ADP
taxlaw-6404	1124	14	ratepayers	ratepayer	NOUN
taxlaw-6404	1124	15	as	as	ADP
taxlaw-6404	1124	16	part	part	NOUN
taxlaw-6404	1124	17	of	of	ADP
taxlaw-6404	1124	18	operating	operate	VERB
taxlaw-6404	1124	19	expense	expense	NOUN
taxlaw-6404	1124	20	)	)	PUNCT
taxlaw-6404	1124	21	less	less	ADJ
taxlaw-6404	1124	22	$	$	SYM
taxlaw-6404	1124	23	9,450	9,450	NUM
taxlaw-6404	1124	24	million	million	NUM
taxlaw-6404	1124	25	accumulated	accumulate	VERB
taxlaw-6404	1124	26	deferred	deferred	ADJ
taxlaw-6404	1124	27	income	income	NOUN
taxlaw-6404	1124	28	taxes	taxis	NOUN
taxlaw-6404	1124	29	equals	equal	VERB
taxlaw-6404	1124	30	$	$	SYM
taxlaw-6404	1124	31	22,420	22,420	NUM
taxlaw-6404	1124	32	million	million	NUM
taxlaw-6404	1124	33	in	in	ADP
taxlaw-6404	1124	34	remaining	remaining	ADJ
taxlaw-6404	1124	35	unrecovered	unrecovered	ADJ
taxlaw-6404	1124	36	capital	capital	NOUN
taxlaw-6404	1124	37	exposed	expose	VERB
taxlaw-6404	1124	38	to	to	ADP
taxlaw-6404	1124	39	regulatory	regulatory	ADJ
taxlaw-6404	1124	40	risk	risk	NOUN
taxlaw-6404	1124	41	;	;	PUNCT
taxlaw-6404	1124	42	$	$	SYM
taxlaw-6404	1124	43	22,420	22,420	NUM
taxlaw-6404	1124	44	million	million	NUM
taxlaw-6404	1124	45	in	in	ADP
taxlaw-6404	1124	46	remaining	remaining	ADJ
taxlaw-6404	1124	47	unrecovered	unrecovered	ADJ
taxlaw-6404	1124	48	capital	capital	NOUN
taxlaw-6404	1124	49	divided	divide	VERB
taxlaw-6404	1124	50	by	by	ADP
taxlaw-6404	1124	51	$	$	SYM
taxlaw-6404	1124	52	40,411	40,411	NUM
taxlaw-6404	1124	53	million	million	NUM
taxlaw-6404	1124	54	ppe	ppe	NOUN
taxlaw-6404	1124	55	placed	place	VERB
taxlaw-6404	1124	56	in	in	ADP
taxlaw-6404	1124	57	service	service	NOUN
taxlaw-6404	1124	58	equals	equal	VERB
taxlaw-6404	1124	59	55.5	55.5	NUM
taxlaw-6404	1124	60	%	%	NOUN
taxlaw-6404	1124	61	remaining	remain	VERB
taxlaw-6404	1124	62	unrecovered	unrecovered	ADJ
taxlaw-6404	1124	63	capital	capital	NOUN
taxlaw-6404	1124	64	at	at	ADP
taxlaw-6404	1124	65	risk	risk	NOUN
taxlaw-6404	1124	66	for	for	ADP
taxlaw-6404	1124	67	becoming	becoming	AUX
taxlaw-6404	1124	68	stranded	strand	VERB
taxlaw-6404	1124	69	.	.	PUNCT
taxlaw-6404	1125	1	columbia	columbia	PROPN
taxlaw-6404	1125	2	journal	journal	PROPN
taxlaw-6404	1125	3	of	of	ADP
taxlaw-6404	1125	4	tax	tax	NOUN
taxlaw-6404	1125	5	law	law	NOUN
taxlaw-6404	1126	1	[	[	X
taxlaw-6404	1126	2	vol	vol	NOUN
taxlaw-6404	1126	3	.	.	PUNCT
taxlaw-6404	1127	1	11:1	11:1	NUM
taxlaw-6404	1127	2	40	40	NUM
taxlaw-6404	1127	3	figure	figure	NOUN
taxlaw-6404	1127	4	5	5	NUM
taxlaw-6404	1127	5	.	.	PUNCT
taxlaw-6404	1127	6	consolidated	consolidated	PROPN
taxlaw-6404	1127	7	edison	edison	PROPN
taxlaw-6404	1127	8	of	of	ADP
taxlaw-6404	1127	9	new	new	PROPN
taxlaw-6404	1127	10	york	york	PROPN
taxlaw-6404	1127	11	,	,	PUNCT
taxlaw-6404	1127	12	unrecovered	unrecovered	ADJ
taxlaw-6404	1127	13	capital	capital	NOUN
taxlaw-6404	1127	14	at	at	ADP
taxlaw-6404	1127	15	risk	risk	NOUN
taxlaw-6404	1127	16	after	after	ADP
taxlaw-6404	1127	17	deducting	deduct	VERB
taxlaw-6404	1127	18	depreciation	depreciation	NOUN
taxlaw-6404	1127	19	and	and	CCONJ
taxlaw-6404	1127	20	adit	adit	NOUN
taxlaw-6404	1127	21	,	,	PUNCT
taxlaw-6404	1127	22	based	base	VERB
taxlaw-6404	1127	23	on	on	ADP
taxlaw-6404	1127	24	data	datum	NOUN
taxlaw-6404	1127	25	from	from	ADP
taxlaw-6404	1127	26	consolidated	consolidated	PROPN
taxlaw-6404	1127	27	edison	edison	PROPN
taxlaw-6404	1127	28	financial	financial	ADJ
taxlaw-6404	1127	29	statements	statement	NOUN
taxlaw-6404	1127	30	2009	2009	NUM
taxlaw-6404	1127	31	–	–	PUNCT
taxlaw-6404	1127	32	2018	2018	NUM
taxlaw-6404	1127	33	.	.	PUNCT
taxlaw-6404	1128	1	vertical	vertical	ADJ
taxlaw-6404	1128	2	axis	axis	PROPN
taxlaw-6404	1128	3	shows	show	VERB
taxlaw-6404	1128	4	sums	sum	NOUN
taxlaw-6404	1128	5	in	in	ADP
taxlaw-6404	1128	6	the	the	DET
taxlaw-6404	1128	7	millions	million	NOUN
taxlaw-6404	1128	8	.	.	PUNCT
taxlaw-6404	1129	1	to	to	PART
taxlaw-6404	1129	2	examine	examine	VERB
taxlaw-6404	1129	3	the	the	DET
taxlaw-6404	1129	4	broader	broad	ADJ
taxlaw-6404	1129	5	risk	risk	NOUN
taxlaw-6404	1129	6	of	of	ADP
taxlaw-6404	1129	7	stranded	strand	VERB
taxlaw-6404	1129	8	assets	asset	NOUN
taxlaw-6404	1129	9	among	among	ADP
taxlaw-6404	1129	10	the	the	DET
taxlaw-6404	1129	11	15	15	NUM
taxlaw-6404	1129	12	largest	large	ADJ
taxlaw-6404	1129	13	publicly	publicly	ADV
taxlaw-6404	1129	14	regulated	regulate	VERB
taxlaw-6404	1129	15	utilities	utility	NOUN
taxlaw-6404	1129	16	in	in	ADP
taxlaw-6404	1129	17	the	the	DET
taxlaw-6404	1129	18	united	united	PROPN
taxlaw-6404	1129	19	states	states	PROPN
taxlaw-6404	1129	20	,	,	PUNCT
taxlaw-6404	1129	21	the	the	DET
taxlaw-6404	1129	22	following	follow	VERB
taxlaw-6404	1129	23	chart	chart	NOUN
taxlaw-6404	1129	24	identifies	identify	VERB
taxlaw-6404	1129	25	the	the	DET
taxlaw-6404	1129	26	total	total	ADJ
taxlaw-6404	1129	27	capital	capital	NOUN
taxlaw-6404	1129	28	cost	cost	NOUN
taxlaw-6404	1129	29	of	of	ADP
taxlaw-6404	1129	30	the	the	DET
taxlaw-6404	1129	31	ppe	ppe	PROPN
taxlaw-6404	1129	32	in	in	ADP
taxlaw-6404	1129	33	service	service	NOUN
taxlaw-6404	1129	34	,	,	PUNCT
taxlaw-6404	1129	35	the	the	DET
taxlaw-6404	1129	36	aggregate	aggregate	ADJ
taxlaw-6404	1129	37	depreciation	depreciation	NOUN
taxlaw-6404	1129	38	under	under	ADP
taxlaw-6404	1129	39	the	the	DET
taxlaw-6404	1129	40	financial	financial	ADJ
taxlaw-6404	1129	41	accounting	accounting	NOUN
taxlaw-6404	1129	42	rules	rule	NOUN
taxlaw-6404	1129	43	(	(	PUNCT
taxlaw-6404	1129	44	the	the	DET
taxlaw-6404	1129	45	portion	portion	NOUN
taxlaw-6404	1129	46	of	of	ADP
taxlaw-6404	1129	47	the	the	DET
taxlaw-6404	1129	48	capital	capital	NOUN
taxlaw-6404	1129	49	investments	investment	NOUN
taxlaw-6404	1129	50	that	that	PRON
taxlaw-6404	1129	51	have	have	AUX
taxlaw-6404	1129	52	been	be	AUX
taxlaw-6404	1129	53	recovered	recover	VERB
taxlaw-6404	1129	54	from	from	ADP
taxlaw-6404	1129	55	consumers	consumer	NOUN
taxlaw-6404	1129	56	)	)	PUNCT
taxlaw-6404	1129	57	,	,	PUNCT
taxlaw-6404	1129	58	and	and	CCONJ
taxlaw-6404	1129	59	the	the	DET
taxlaw-6404	1129	60	remaining	remain	VERB
taxlaw-6404	1129	61	unrecovered	unrecovered	ADJ
taxlaw-6404	1129	62	capital	capital	NOUN
taxlaw-6404	1129	63	.	.	PUNCT
taxlaw-6404	1130	1	the	the	DET
taxlaw-6404	1130	2	figures	figure	NOUN
taxlaw-6404	1130	3	,	,	PUNCT
taxlaw-6404	1130	4	from	from	ADP
taxlaw-6404	1130	5	2016	2016	NUM
taxlaw-6404	1130	6	,	,	PUNCT
taxlaw-6404	1130	7	are	be	AUX
taxlaw-6404	1130	8	taken	take	VERB
taxlaw-6404	1130	9	from	from	ADP
taxlaw-6404	1130	10	the	the	DET
taxlaw-6404	1130	11	utilities	utility	NOUN
taxlaw-6404	1130	12	’	'	PUNCT
taxlaw-6404	1130	13	financial	financial	ADJ
taxlaw-6404	1130	14	statements	statement	NOUN
taxlaw-6404	1130	15	set	set	VERB
taxlaw-6404	1130	16	forth	forth	ADP
taxlaw-6404	1130	17	in	in	ADP
taxlaw-6404	1130	18	their	their	PRON
taxlaw-6404	1130	19	2017	2017	NUM
taxlaw-6404	1130	20	annual	annual	ADJ
taxlaw-6404	1130	21	reports	report	NOUN
taxlaw-6404	1130	22	listed	list	VERB
taxlaw-6404	1130	23	in	in	ADP
taxlaw-6404	1130	24	appendix	appendix	ADJ
taxlaw-6404	1130	25	c.	c.	NOUN
taxlaw-6404	1130	26	each	each	PRON
taxlaw-6404	1130	27	of	of	ADP
taxlaw-6404	1130	28	the	the	DET
taxlaw-6404	1130	29	utilities	utility	NOUN
taxlaw-6404	1130	30	appears	appear	VERB
taxlaw-6404	1130	31	to	to	PART
taxlaw-6404	1130	32	have	have	AUX
taxlaw-6404	1130	33	been	be	AUX
taxlaw-6404	1130	34	observing	observe	VERB
taxlaw-6404	1130	35	the	the	DET
taxlaw-6404	1130	36	normalization	normalization	NOUN
taxlaw-6404	1130	37	rules	rule	NOUN
taxlaw-6404	1130	38	.	.	PUNCT
taxlaw-6404	1131	1	the	the	DET
taxlaw-6404	1131	2	firm	firm	ADJ
taxlaw-6404	1131	3	financial	financial	ADJ
taxlaw-6404	1131	4	statements	statement	NOUN
taxlaw-6404	1131	5	also	also	ADV
taxlaw-6404	1131	6	include	include	VERB
taxlaw-6404	1131	7	information	information	NOUN
taxlaw-6404	1131	8	about	about	ADP
taxlaw-6404	1131	9	the	the	DET
taxlaw-6404	1131	10	tax	tax	NOUN
taxlaw-6404	1131	11	savings	saving	NOUN
taxlaw-6404	1131	12	from	from	ADP
taxlaw-6404	1131	13	accelerated	accelerate	VERB
taxlaw-6404	1131	14	tax	tax	NOUN
taxlaw-6404	1131	15	depreciation	depreciation	NOUN
taxlaw-6404	1131	16	,	,	PUNCT
taxlaw-6404	1131	17	tracked	track	VERB
taxlaw-6404	1131	18	as	as	ADP
taxlaw-6404	1131	19	adit	adit	NOUN
taxlaw-6404	1131	20	and	and	CCONJ
taxlaw-6404	1131	21	published	publish	VERB
taxlaw-6404	1131	22	in	in	ADP
taxlaw-6404	1131	23	each	each	DET
taxlaw-6404	1131	24	firm	firm	NOUN
taxlaw-6404	1131	25	’s	’s	PART
taxlaw-6404	1131	26	annual	annual	ADJ
taxlaw-6404	1131	27	report	report	NOUN
taxlaw-6404	1131	28	.	.	PUNCT
taxlaw-6404	1132	1	company	company	NOUN
taxlaw-6404	1132	2	ppe	ppe	NOUN
taxlaw-6404	1132	3	in	in	ADP
taxlaw-6404	1132	4	service	service	NOUN
taxlaw-6404	1132	5	deprec	deprec	NOUN
taxlaw-6404	1132	6	-iation	-iation	NOUN
taxlaw-6404	1132	7	unrecov’d	unrecov’d	NOUN
taxlaw-6404	1132	8	capital	capital	NOUN
taxlaw-6404	1132	9	(	(	PUNCT
taxlaw-6404	1132	10	uc	uc	PROPN
taxlaw-6404	1132	11	)	)	PUNCT
taxlaw-6404	1132	12	%	%	NOUN
taxlaw-6404	1132	13	uc	uc	INTJ
taxlaw-6404	1132	14	adit	adit	NOUN
taxlaw-6404	1132	15	capital	capital	NOUN
taxlaw-6404	1132	16	at	at	ADP
taxlaw-6404	1132	17	risk	risk	NOUN
taxlaw-6404	1132	18	%	%	NOUN
taxlaw-6404	1132	19	at	at	ADP
taxlaw-6404	1132	20	risk	risk	NOUN
taxlaw-6404	1132	21	1	1	NUM
taxlaw-6404	1132	22	ameren	ameren	PROPN
taxlaw-6404	1132	23	ameren	ameren	PROPN
taxlaw-6404	1132	24	missouri	missouri	PROPN
taxlaw-6404	1132	25	18959	18959	NUM
taxlaw-6404	1132	26	7880	7880	NUM
taxlaw-6404	1132	27	11079	11079	NUM
taxlaw-6404	1132	28	58.4	58.4	NUM
taxlaw-6404	1132	29	3013	3013	NUM
taxlaw-6404	1132	30	8066	8066	NUM
taxlaw-6404	1132	31	42.5	42.5	NUM
taxlaw-6404	1132	32	ameren	ameren	PROPN
taxlaw-6404	1132	33	illinois	illinois	PROPN
taxlaw-6404	1132	34	10208	10208	NUM
taxlaw-6404	1132	35	2850	2850	NUM
taxlaw-6404	1132	36	7358	7358	NUM
taxlaw-6404	1132	37	72.1	72.1	NUM
taxlaw-6404	1132	38	1631	1631	NUM
taxlaw-6404	1132	39	5727	5727	NUM
taxlaw-6404	1132	40	56.1	56.1	NUM
taxlaw-6404	1132	41	2	2	NUM
taxlaw-6404	1132	42	american	american	PROPN
taxlaw-6404	1132	43	electric	electric	PROPN
taxlaw-6404	1132	44	power	power	PROPN
taxlaw-6404	1132	45	appalachian	appalachian	PROPN
taxlaw-6404	1132	46	power	power	PROPN
taxlaw-6404	1132	47	company	company	NOUN
taxlaw-6404	1132	48	13073	13073	NUM
taxlaw-6404	1132	49	3637	3637	NUM
taxlaw-6404	1132	50	9436	9436	NUM
taxlaw-6404	1132	51	72.2	72.2	NUM
taxlaw-6404	1132	52	2673	2673	NUM
taxlaw-6404	1132	53	6763	6763	NUM
taxlaw-6404	1132	54	51.7	51.7	NUM
taxlaw-6404	1132	55	ohio	ohio	PROPN
taxlaw-6404	1132	56	power	power	NOUN
taxlaw-6404	1132	57	company	company	NOUN
taxlaw-6404	1132	58	7220	7220	NUM
taxlaw-6404	1132	59	2116	2116	NUM
taxlaw-6404	1132	60	5104	5104	NUM
taxlaw-6404	1132	61	70.1	70.1	NUM
taxlaw-6404	1132	62	1346	1346	NUM
taxlaw-6404	1132	63	3758	3758	NUM
taxlaw-6404	1132	64	52	52	NUM
taxlaw-6404	1132	65	public	public	ADJ
taxlaw-6404	1132	66	service	service	NOUN
taxlaw-6404	1132	67	company	company	NOUN
taxlaw-6404	1132	68	of	of	ADP
taxlaw-6404	1132	69	oklahoma	oklahoma	PROPN
taxlaw-6404	1132	70	4948	4948	NUM
taxlaw-6404	1132	71	1273	1273	NUM
taxlaw-6404	1132	72	3675	3675	NUM
taxlaw-6404	1132	73	74.3	74.3	NUM
taxlaw-6404	1132	74	1059	1059	NUM
taxlaw-6404	1132	75	2616	2616	NUM
taxlaw-6404	1132	76	52.9	52.9	NUM
taxlaw-6404	1132	77	southwestern	southwestern	ADJ
taxlaw-6404	1132	78	power	power	NOUN
taxlaw-6404	1132	79	company	company	NOUN
taxlaw-6404	1132	80	8883	8883	NUM
taxlaw-6404	1132	81	2567	2567	NUM
taxlaw-6404	1132	82	6316	6316	NUM
taxlaw-6404	1132	83	71.1	71.1	NUM
taxlaw-6404	1132	84	1607	1607	NUM
taxlaw-6404	1132	85	4709	4709	NUM
taxlaw-6404	1132	86	53	53	NUM
taxlaw-6404	1132	87	3	3	NUM
taxlaw-6404	1132	88	cms	cms	NOUN
taxlaw-6404	1132	89	energy	energy	NOUN
taxlaw-6404	1132	90	consumers	consumer	NOUN
taxlaw-6404	1132	91	energy	energy	NOUN
taxlaw-6404	1132	92	company	company	NOUN
taxlaw-6404	1132	93	20838	20838	NUM
taxlaw-6404	1132	94	5944	5944	NUM
taxlaw-6404	1132	95	14844	14844	NUM
taxlaw-6404	1132	96	71.2	71.2	NUM
taxlaw-6404	1132	97	3042	3042	NUM
taxlaw-6404	1132	98	11802	11802	NUM
taxlaw-6404	1132	99	56.6	56.6	NUM
taxlaw-6404	1132	100	4	4	NUM
taxlaw-6404	1132	101	consolidated	consolidated	ADJ
taxlaw-6404	1132	102	edison	edison	PROPN
taxlaw-6404	1132	103	consolidated	consolidated	PROPN
taxlaw-6404	1132	104	edison	edison	PROPN
taxlaw-6404	1132	105	of	of	ADP
taxlaw-6404	1132	106	new	new	PROPN
taxlaw-6404	1132	107	york	york	PROPN
taxlaw-6404	1132	108	40411	40411	NUM
taxlaw-6404	1132	109	8541	8541	NUM
taxlaw-6404	1132	110	31870	31870	NUM
taxlaw-6404	1132	111	78.8	78.8	NUM
taxlaw-6404	1132	112	9450	9450	NUM
taxlaw-6404	1132	113	22420	22420	NUM
taxlaw-6404	1132	114	55.5	55.5	NUM
taxlaw-6404	1132	115	5	5	NUM
taxlaw-6404	1132	116	dominion	dominion	NOUN
taxlaw-6404	1132	117	resources	resource	NOUN
taxlaw-6404	1132	118	virginia	virginia	PROPN
taxlaw-6404	1132	119	power	power	PROPN
taxlaw-6404	1132	120	and	and	CCONJ
taxlaw-6404	1132	121	electric	electric	ADJ
taxlaw-6404	1132	122	company	company	NOUN
taxlaw-6404	1132	123	40030	40030	NUM
taxlaw-6404	1132	124	12436	12436	NUM
taxlaw-6404	1132	125	27594	27594	NUM
taxlaw-6404	1132	126	68.9	68.9	NUM
taxlaw-6404	1132	127	5103	5103	NUM
taxlaw-6404	1132	128	22491	22491	NUM
taxlaw-6404	1132	129	56.2	56.2	NUM
taxlaw-6404	1132	130	0	0	NUM
taxlaw-6404	1132	131	5,000	5,000	NUM
taxlaw-6404	1132	132	10,000	10,000	NUM
taxlaw-6404	1132	133	15,000	15,000	NUM
taxlaw-6404	1132	134	20,000	20,000	NUM
taxlaw-6404	1132	135	25,000	25,000	NUM
taxlaw-6404	1132	136	30,000	30,000	NUM
taxlaw-6404	1132	137	35,000	35,000	NUM
taxlaw-6404	1132	138	40,000	40,000	NUM
taxlaw-6404	1132	139	45,000	45,000	NUM
taxlaw-6404	1132	140	50,000	50,000	NUM
taxlaw-6404	1132	141	2009	2009	NUM
taxlaw-6404	1132	142	2010	2010	NUM
taxlaw-6404	1132	143	2011	2011	NUM
taxlaw-6404	1132	144	2012	2012	NUM
taxlaw-6404	1132	145	2013	2013	NUM
taxlaw-6404	1132	146	2014	2014	NUM
taxlaw-6404	1132	147	2015	2015	NUM
taxlaw-6404	1132	148	2016	2016	NUM
taxlaw-6404	1132	149	2017	2017	NUM
taxlaw-6404	1132	150	2018	2018	NUM
taxlaw-6404	1132	151	capital	capital	NOUN
taxlaw-6404	1132	152	at	at	ADP
taxlaw-6404	1132	153	risk	risk	NOUN
taxlaw-6404	1132	154	depreciation	depreciation	NOUN
taxlaw-6404	1132	155	adit	adit	NOUN
taxlaw-6404	1132	156	2019	2019	NUM
taxlaw-6404	1132	157	]	]	PUNCT
taxlaw-6404	1132	158	stranded	strand	VERB
taxlaw-6404	1132	159	assets	asset	NOUN
taxlaw-6404	1132	160	and	and	CCONJ
taxlaw-6404	1132	161	efficient	efficient	ADJ
taxlaw-6404	1132	162	pricing	pricing	NOUN
taxlaw-6404	1132	163	for	for	ADP
taxlaw-6404	1132	164	regulated	regulated	ADJ
taxlaw-6404	1132	165	utilities	utility	NOUN
taxlaw-6404	1132	166	:	:	PUNCT
taxlaw-6404	1132	167	a	a	DET
taxlaw-6404	1132	168	federal	federal	ADJ
taxlaw-6404	1132	169	tax	tax	NOUN
taxlaw-6404	1132	170	solution	solution	NOUN
taxlaw-6404	1132	171	41	41	NUM
taxlaw-6404	1132	172	company	company	NOUN
taxlaw-6404	1132	173	ppe	ppe	NOUN
taxlaw-6404	1132	174	in	in	ADP
taxlaw-6404	1132	175	service	service	NOUN
taxlaw-6404	1132	176	deprec	deprec	NOUN
taxlaw-6404	1132	177	-iation	-iation	NOUN
taxlaw-6404	1132	178	unrecov’d	unrecov’d	NOUN
taxlaw-6404	1132	179	capital	capital	NOUN
taxlaw-6404	1132	180	(	(	PUNCT
taxlaw-6404	1132	181	uc	uc	PROPN
taxlaw-6404	1132	182	)	)	PUNCT
taxlaw-6404	1132	183	%	%	NOUN
taxlaw-6404	1132	184	uc	uc	INTJ
taxlaw-6404	1132	185	adit	adit	NOUN
taxlaw-6404	1132	186	capital	capital	NOUN
taxlaw-6404	1132	187	at	at	ADP
taxlaw-6404	1132	188	risk	risk	NOUN
taxlaw-6404	1132	189	%	%	NOUN
taxlaw-6404	1132	190	at	at	ADP
taxlaw-6404	1132	191	risk	risk	NOUN
taxlaw-6404	1132	192	6	6	NUM
taxlaw-6404	1132	193	dte	dte	PROPN
taxlaw-6404	1132	194	energy	energy	NOUN
taxlaw-6404	1132	195	dte	dte	PROPN
taxlaw-6404	1132	196	electric	electric	PROPN
taxlaw-6404	1132	197	company	company	PROPN
taxlaw-6404	1132	198	22094	22094	NUM
taxlaw-6404	1132	199	7721	7721	NUM
taxlaw-6404	1132	200	14373	14373	NUM
taxlaw-6404	1132	201	65.1	65.1	NUM
taxlaw-6404	1132	202	3793	3793	NUM
taxlaw-6404	1132	203	10580	10580	NUM
taxlaw-6404	1132	204	47.9	47.9	NUM
taxlaw-6404	1132	205	7	7	NUM
taxlaw-6404	1132	206	duke	duke	PROPN
taxlaw-6404	1132	207	energy	energy	NOUN
taxlaw-6404	1132	208	duke	duke	PROPN
taxlaw-6404	1132	209	energy	energy	NOUN
taxlaw-6404	1132	210	carolinas	carolinas	PROPN
taxlaw-6404	1132	211	41127	41127	NUM
taxlaw-6404	1132	212	14365	14365	NUM
taxlaw-6404	1132	213	26762	26762	NUM
taxlaw-6404	1132	214	65.1	65.1	NUM
taxlaw-6404	1132	215	6544	6544	NUM
taxlaw-6404	1132	216	20218	20218	NUM
taxlaw-6404	1132	217	49.2	49.2	NUM
taxlaw-6404	1132	218	duke	duke	PROPN
taxlaw-6404	1132	219	energy	energy	NOUN
taxlaw-6404	1132	220	progress	progress	NOUN
taxlaw-6404	1132	221	28419	28419	NUM
taxlaw-6404	1132	222	10561	10561	NUM
taxlaw-6404	1132	223	17858	17858	NUM
taxlaw-6404	1132	224	62.8	62.8	NUM
taxlaw-6404	1132	225	3323	3323	NUM
taxlaw-6404	1132	226	14535	14535	NUM
taxlaw-6404	1132	227	51.1	51.1	NUM
taxlaw-6404	1132	228	duke	duke	PROPN
taxlaw-6404	1132	229	energy	energy	NOUN
taxlaw-6404	1132	230	florida	florida	PROPN
taxlaw-6404	1132	231	16434	16434	NUM
taxlaw-6404	1132	232	4644	4644	NUM
taxlaw-6404	1132	233	11790	11790	NUM
taxlaw-6404	1132	234	71.7	71.7	NUM
taxlaw-6404	1132	235	2694	2694	NUM
taxlaw-6404	1132	236	9096	9096	NUM
taxlaw-6404	1132	237	56.6	56.6	NUM
taxlaw-6404	1132	238	duke	duke	PROPN
taxlaw-6404	1132	239	energy	energy	PROPN
taxlaw-6404	1132	240	indiana	indiana	PROPN
taxlaw-6404	1132	241	14241	14241	NUM
taxlaw-6404	1132	242	4317	4317	NUM
taxlaw-6404	1132	243	9924	9924	NUM
taxlaw-6404	1132	244	69.7	69.7	NUM
taxlaw-6404	1132	245	1900	1900	NUM
taxlaw-6404	1132	246	8024	8024	NUM
taxlaw-6404	1132	247	56.3	56.3	NUM
taxlaw-6404	1132	248	duke	duke	PROPN
taxlaw-6404	1132	249	energy	energy	NOUN
taxlaw-6404	1132	250	ohio	ohio	PROPN
taxlaw-6404	1132	251	8126	8126	NUM
taxlaw-6404	1132	252	2579	2579	NUM
taxlaw-6404	1132	253	5547	5547	NUM
taxlaw-6404	1132	254	68.3	68.3	NUM
taxlaw-6404	1132	255	1443	1443	NUM
taxlaw-6404	1132	256	4104	4104	NUM
taxlaw-6404	1132	257	50.5	50.5	NUM
taxlaw-6404	1132	258	8	8	NUM
taxlaw-6404	1132	259	edison	edison	PROPN
taxlaw-6404	1132	260	international	international	PROPN
taxlaw-6404	1132	261	southern	southern	PROPN
taxlaw-6404	1132	262	california	california	PROPN
taxlaw-6404	1132	263	edison	edison	PROPN
taxlaw-6404	1132	264	company	company	PROPN
taxlaw-6404	1132	265	42890	42890	NUM
taxlaw-6404	1132	266	9000	9000	NUM
taxlaw-6404	1132	267	33890	33890	NUM
taxlaw-6404	1132	268	79.0	79.0	NUM
taxlaw-6404	1132	269	9798	9798	NUM
taxlaw-6404	1132	270	24092	24092	NUM
taxlaw-6404	1132	271	56.6	56.6	NUM
taxlaw-6404	1132	272	9	9	NUM
taxlaw-6404	1132	273	first	first	ADJ
taxlaw-6404	1132	274	energy	energy	NOUN
taxlaw-6404	1132	275	43767	43767	NUM
taxlaw-6404	1132	276	15731	15731	NUM
taxlaw-6404	1132	277	28036	28036	NUM
taxlaw-6404	1132	278	64.1	64.1	NUM
taxlaw-6404	1132	279	3765	3765	NUM
taxlaw-6404	1132	280	24271	24271	NUM
taxlaw-6404	1132	281	55.5	55.5	NUM
taxlaw-6404	1132	282	10	10	NUM
taxlaw-6404	1132	283	nextera	nextera	ADJ
taxlaw-6404	1132	284	energy	energy	NOUN
taxlaw-6404	1132	285	florida	florida	PROPN
taxlaw-6404	1132	286	power	power	NOUN
taxlaw-6404	1132	287	and	and	CCONJ
taxlaw-6404	1132	288	light	light	NOUN
taxlaw-6404	1132	289	44966	44966	NUM
taxlaw-6404	1132	290	12304	12304	NUM
taxlaw-6404	1132	291	32622	32622	NUM
taxlaw-6404	1132	292	72.5	72.5	NUM
taxlaw-6404	1132	293	8541	8541	NUM
taxlaw-6404	1132	294	24121	24121	NUM
taxlaw-6404	1132	295	53.6	53.6	NUM
taxlaw-6404	1132	296	11	11	NUM
taxlaw-6404	1132	297	pg&e	pg&e	PROPN
taxlaw-6404	1132	298	pacific	pacific	PROPN
taxlaw-6404	1132	299	gas	gas	PROPN
taxlaw-6404	1132	300	and	and	CCONJ
taxlaw-6404	1132	301	electric	electric	ADJ
taxlaw-6404	1132	302	company	company	NOUN
taxlaw-6404	1132	303	69409	69409	NUM
taxlaw-6404	1132	304	22012	22012	NUM
taxlaw-6404	1132	305	47397	47397	NUM
taxlaw-6404	1132	306	68.3	68.3	NUM
taxlaw-6404	1132	307	10510	10510	NUM
taxlaw-6404	1132	308	36887	36887	NUM
taxlaw-6404	1132	309	53.1	53.1	NUM
taxlaw-6404	1132	310	12	12	NUM
taxlaw-6404	1132	311	ppl	ppl	PROPN
taxlaw-6404	1132	312	corp	corp	PROPN
taxlaw-6404	1132	313	ppl	ppl	PROPN
taxlaw-6404	1132	314	electric	electric	PROPN
taxlaw-6404	1132	315	utilities	utilities	PROPN
taxlaw-6404	1132	316	corporation	corporation	NOUN
taxlaw-6404	1132	317	9654	9654	NUM
taxlaw-6404	1132	318	2714	2714	NUM
taxlaw-6404	1132	319	6940	6940	NUM
taxlaw-6404	1132	320	71.9	71.9	NUM
taxlaw-6404	1132	321	1899	1899	NUM
taxlaw-6404	1132	322	5041	5041	NUM
taxlaw-6404	1132	323	52.2	52.2	NUM
taxlaw-6404	1132	324	louisville	louisville	PROPN
taxlaw-6404	1132	325	gas	gas	PROPN
taxlaw-6404	1132	326	&	&	CCONJ
taxlaw-6404	1132	327	electric	electric	PROPN
taxlaw-6404	1132	328	and	and	CCONJ
taxlaw-6404	1132	329	ku	ku	PROPN
taxlaw-6404	1132	330	energy	energy	PROPN
taxlaw-6404	1132	331	llc	llc	PROPN
taxlaw-6404	1132	332	12746	12746	NUM
taxlaw-6404	1132	333	1465	1465	NUM
taxlaw-6404	1132	334	11281	11281	NUM
taxlaw-6404	1132	335	88.5	88.5	NUM
taxlaw-6404	1132	336	1735	1735	NUM
taxlaw-6404	1132	337	9546	9546	NUM
taxlaw-6404	1132	338	74.9	74.9	NUM
taxlaw-6404	1132	339	13	13	NUM
taxlaw-6404	1132	340	sempra	sempra	NOUN
taxlaw-6404	1132	341	san	san	PROPN
taxlaw-6404	1132	342	diego	diego	PROPN
taxlaw-6404	1132	343	gas	gas	PROPN
taxlaw-6404	1132	344	&	&	CCONJ
taxlaw-6404	1132	345	electric	electric	PROPN
taxlaw-6404	1132	346	17844	17844	NUM
taxlaw-6404	1132	347	4594	4594	NUM
taxlaw-6404	1132	348	13250	13250	NUM
taxlaw-6404	1132	349	74.3	74.3	NUM
taxlaw-6404	1132	350	2829	2829	NUM
taxlaw-6404	1132	351	10421	10421	NUM
taxlaw-6404	1132	352	58.4	58.4	NUM
taxlaw-6404	1132	353	southern	southern	PROPN
taxlaw-6404	1132	354	california	california	PROPN
taxlaw-6404	1132	355	gas	gas	NOUN
taxlaw-6404	1132	356	15344	15344	NUM
taxlaw-6404	1132	357	5092	5092	NUM
taxlaw-6404	1132	358	10252	10252	NUM
taxlaw-6404	1132	359	66.8	66.8	NUM
taxlaw-6404	1132	360	1709	1709	NUM
taxlaw-6404	1132	361	8543	8543	NUM
taxlaw-6404	1132	362	55.7	55.7	NUM
taxlaw-6404	1132	363	14	14	NUM
taxlaw-6404	1132	364	southern	southern	ADJ
taxlaw-6404	1132	365	company	company	NOUN
taxlaw-6404	1132	366	98416	98416	NUM
taxlaw-6404	1132	367	29852	29852	NUM
taxlaw-6404	1132	368	68564	68564	NUM
taxlaw-6404	1132	369	60.7	60.7	NUM
taxlaw-6404	1132	370	14092	14092	NUM
taxlaw-6404	1132	371	54472	54472	NUM
taxlaw-6404	1132	372	55.3	55.3	NUM
taxlaw-6404	1132	373	15	15	NUM
taxlaw-6404	1132	374	xcel	xcel	PROPN
taxlaw-6404	1132	375	energy	energy	NOUN
taxlaw-6404	1132	376	45427	45427	NUM
taxlaw-6404	1132	377	14381	14381	NUM
taxlaw-6404	1132	378	31046	31046	NUM
taxlaw-6404	1132	379	68.3	68.3	NUM
taxlaw-6404	1132	380	6784	6784	NUM
taxlaw-6404	1132	381	24262	24262	NUM
taxlaw-6404	1132	382	53.4	53.4	NUM
taxlaw-6404	1132	383	totals	total	NOUN
taxlaw-6404	1132	384	695,474	695,474	NUM
taxlaw-6404	1132	385	208,576	208,576	NUM
taxlaw-6404	1132	386	486,898	486,898	NUM
taxlaw-6404	1132	387	110,283	110,283	NUM
taxlaw-6404	1132	388	376,615	376,615	NUM
taxlaw-6404	1132	389	average	average	ADJ
taxlaw-6404	1132	390	67.5	67.5	NUM
taxlaw-6404	1132	391	52.1	52.1	NUM
taxlaw-6404	1132	392	table	table	NOUN
taxlaw-6404	1132	393	4	4	NUM
taxlaw-6404	1132	394	.	.	PUNCT
taxlaw-6404	1133	1	this	this	DET
taxlaw-6404	1133	2	chart	chart	NOUN
taxlaw-6404	1133	3	clarifies	clarify	VERB
taxlaw-6404	1133	4	the	the	DET
taxlaw-6404	1133	5	extent	extent	NOUN
taxlaw-6404	1133	6	of	of	ADP
taxlaw-6404	1133	7	unrecovered	unrecovered	ADJ
taxlaw-6404	1133	8	capital	capital	NOUN
taxlaw-6404	1133	9	(	(	PUNCT
taxlaw-6404	1133	10	in	in	ADP
taxlaw-6404	1133	11	millions	million	NOUN
taxlaw-6404	1133	12	)	)	PUNCT
taxlaw-6404	1133	13	for	for	ADP
taxlaw-6404	1133	14	the	the	DET
taxlaw-6404	1133	15	largest	large	ADJ
taxlaw-6404	1133	16	15	15	NUM
taxlaw-6404	1133	17	investor	investor	NOUN
taxlaw-6404	1133	18	-	-	PUNCT
taxlaw-6404	1133	19	owned	own	VERB
taxlaw-6404	1133	20	utilities	utility	NOUN
taxlaw-6404	1133	21	after	after	ADP
taxlaw-6404	1133	22	deducting	deduct	VERB
taxlaw-6404	1133	23	accrued	accrue	VERB
taxlaw-6404	1133	24	depreciation	depreciation	NOUN
taxlaw-6404	1133	25	(	(	PUNCT
taxlaw-6404	1133	26	in	in	ADP
taxlaw-6404	1133	27	millions	million	NOUN
taxlaw-6404	1133	28	)	)	PUNCT
taxlaw-6404	1133	29	under	under	ADP
taxlaw-6404	1133	30	the	the	DET
taxlaw-6404	1133	31	financial	financial	ADJ
taxlaw-6404	1133	32	and	and	CCONJ
taxlaw-6404	1133	33	regulatory	regulatory	ADJ
taxlaw-6404	1133	34	accounting	accounting	NOUN
taxlaw-6404	1133	35	rules	rule	NOUN
taxlaw-6404	1133	36	based	base	VERB
taxlaw-6404	1133	37	on	on	ADP
taxlaw-6404	1133	38	the	the	DET
taxlaw-6404	1133	39	companies	company	NOUN
taxlaw-6404	1133	40	’	’	PART
taxlaw-6404	1133	41	2016	2016	NUM
taxlaw-6404	1133	42	financial	financial	ADJ
taxlaw-6404	1133	43	statements	statement	NOUN
taxlaw-6404	1133	44	.	.	PUNCT
taxlaw-6404	1134	1	if	if	SCONJ
taxlaw-6404	1134	2	the	the	DET
taxlaw-6404	1134	3	tax	tax	NOUN
taxlaw-6404	1134	4	savings	saving	NOUN
taxlaw-6404	1134	5	from	from	ADP
taxlaw-6404	1134	6	accelerated	accelerate	VERB
taxlaw-6404	1134	7	tax	tax	NOUN
taxlaw-6404	1134	8	depreciation	depreciation	NOUN
taxlaw-6404	1134	9	(	(	PUNCT
taxlaw-6404	1134	10	adit	adit	NOUN
taxlaw-6404	1134	11	)	)	PUNCT
taxlaw-6404	1134	12	are	be	AUX
taxlaw-6404	1134	13	used	use	VERB
taxlaw-6404	1134	14	as	as	ADP
taxlaw-6404	1134	15	a	a	DET
taxlaw-6404	1134	16	pool	pool	NOUN
taxlaw-6404	1134	17	for	for	ADP
taxlaw-6404	1134	18	capital	capital	NOUN
taxlaw-6404	1134	19	recovery	recovery	NOUN
taxlaw-6404	1134	20	,	,	PUNCT
taxlaw-6404	1134	21	the	the	DET
taxlaw-6404	1134	22	utilities	utility	NOUN
taxlaw-6404	1134	23	’	’	PART
taxlaw-6404	1134	24	capital	capital	NOUN
taxlaw-6404	1134	25	at	at	ADP
taxlaw-6404	1134	26	risk	risk	NOUN
taxlaw-6404	1134	27	is	be	AUX
taxlaw-6404	1134	28	reduced	reduce	VERB
taxlaw-6404	1134	29	on	on	ADP
taxlaw-6404	1134	30	average	average	ADJ
taxlaw-6404	1134	31	by	by	ADP
taxlaw-6404	1134	32	16	16	NUM
taxlaw-6404	1134	33	%	%	NOUN
taxlaw-6404	1134	34	.	.	PUNCT
taxlaw-6404	1135	1	as	as	ADP
taxlaw-6404	1135	2	of	of	ADP
taxlaw-6404	1135	3	2016	2016	NUM
taxlaw-6404	1135	4	,	,	PUNCT
taxlaw-6404	1135	5	in	in	ADP
taxlaw-6404	1135	6	the	the	DET
taxlaw-6404	1135	7	aggregate	aggregate	NOUN
taxlaw-6404	1135	8	these	these	DET
taxlaw-6404	1135	9	publicly	publicly	ADV
taxlaw-6404	1135	10	regulated	regulate	VERB
taxlaw-6404	1135	11	utilities	utility	NOUN
taxlaw-6404	1135	12	had	have	AUX
taxlaw-6404	1135	13	recovered	recover	VERB
taxlaw-6404	1135	14	,	,	PUNCT
taxlaw-6404	1135	15	on	on	ADP
taxlaw-6404	1135	16	average	average	ADJ
taxlaw-6404	1135	17	,	,	PUNCT
taxlaw-6404	1135	18	about	about	ADV
taxlaw-6404	1135	19	33	33	NUM
taxlaw-6404	1135	20	%	%	NOUN
taxlaw-6404	1135	21	of	of	ADP
taxlaw-6404	1135	22	their	their	PRON
taxlaw-6404	1135	23	investments	investment	NOUN
taxlaw-6404	1135	24	in	in	ADP
taxlaw-6404	1135	25	ppe	ppe	NOUN
taxlaw-6404	1135	26	placed	place	VERB
taxlaw-6404	1135	27	in	in	ADP
taxlaw-6404	1135	28	service	service	NOUN
taxlaw-6404	1135	29	from	from	ADP
taxlaw-6404	1135	30	their	their	PRON
taxlaw-6404	1135	31	customers	customer	NOUN
taxlaw-6404	1135	32	.	.	PUNCT
taxlaw-6404	1136	1	as	as	ADP
taxlaw-6404	1136	2	a	a	DET
taxlaw-6404	1136	3	result	result	NOUN
taxlaw-6404	1136	4	,	,	PUNCT
taxlaw-6404	1136	5	approximately	approximately	ADV
taxlaw-6404	1136	6	67	67	NUM
taxlaw-6404	1136	7	%	%	NOUN
taxlaw-6404	1136	8	of	of	ADP
taxlaw-6404	1136	9	their	their	PRON
taxlaw-6404	1136	10	capital	capital	NOUN
taxlaw-6404	1136	11	expenditures	expenditure	NOUN
taxlaw-6404	1136	12	,	,	PUNCT
taxlaw-6404	1136	13	or	or	CCONJ
taxlaw-6404	1136	14	$	$	SYM
taxlaw-6404	1136	15	486,898,000,000	486,898,000,000	NUM
taxlaw-6404	1136	16	of	of	ADP
taxlaw-6404	1136	17	the	the	DET
taxlaw-6404	1136	18	$	$	SYM
taxlaw-6404	1136	19	695,474,000,000	695,474,000,000	NUM
taxlaw-6404	1136	20	remained	remain	VERB
taxlaw-6404	1136	21	outstanding	outstanding	ADJ
taxlaw-6404	1136	22	and	and	CCONJ
taxlaw-6404	1136	23	at	at	ADP
taxlaw-6404	1136	24	risk	risk	NOUN
taxlaw-6404	1136	25	.	.	PUNCT
taxlaw-6404	1137	1	however	however	ADV
taxlaw-6404	1137	2	,	,	PUNCT
taxlaw-6404	1137	3	these	these	DET
taxlaw-6404	1137	4	utilities	utility	NOUN
taxlaw-6404	1137	5	also	also	ADV
taxlaw-6404	1137	6	held	hold	VERB
taxlaw-6404	1137	7	an	an	DET
taxlaw-6404	1137	8	aggregate	aggregate	NOUN
taxlaw-6404	1137	9	of	of	ADP
taxlaw-6404	1137	10	$	$	SYM
taxlaw-6404	1137	11	110,283,000,000	110,283,000,000	NUM
taxlaw-6404	1137	12	in	in	ADP
taxlaw-6404	1137	13	tax	tax	NOUN
taxlaw-6404	1137	14	savings	saving	NOUN
taxlaw-6404	1137	15	,	,	PUNCT
taxlaw-6404	1137	16	per	per	ADP
taxlaw-6404	1137	17	the	the	DET
taxlaw-6404	1137	18	adit	adit	NOUN
taxlaw-6404	1137	19	line	line	NOUN
taxlaw-6404	1137	20	in	in	ADP
taxlaw-6404	1137	21	their	their	PRON
taxlaw-6404	1137	22	financial	financial	ADJ
taxlaw-6404	1137	23	records	record	NOUN
taxlaw-6404	1137	24	.	.	PUNCT
taxlaw-6404	1138	1	if	if	SCONJ
taxlaw-6404	1138	2	applied	apply	VERB
taxlaw-6404	1138	3	to	to	PART
taxlaw-6404	1138	4	offset	offset	VERB
taxlaw-6404	1138	5	existing	exist	VERB
taxlaw-6404	1138	6	unrecovered	unrecovered	ADJ
taxlaw-6404	1138	7	capital	capital	NOUN
taxlaw-6404	1138	8	,	,	PUNCT
taxlaw-6404	1138	9	the	the	DET
taxlaw-6404	1138	10	remaining	remain	VERB
taxlaw-6404	1138	11	capital	capital	NOUN
taxlaw-6404	1138	12	at	at	ADP
taxlaw-6404	1138	13	risk	risk	NOUN
taxlaw-6404	1138	14	would	would	AUX
taxlaw-6404	1138	15	be	be	AUX
taxlaw-6404	1138	16	reduced	reduce	VERB
taxlaw-6404	1138	17	by	by	ADP
taxlaw-6404	1138	18	15	15	NUM
taxlaw-6404	1138	19	%	%	NOUN
taxlaw-6404	1138	20	to	to	ADP
taxlaw-6404	1138	21	$	$	SYM
taxlaw-6404	1138	22	376,615,000,000	376,615,000,000	NUM
taxlaw-6404	1138	23	,	,	PUNCT
taxlaw-6404	1138	24	leaving	leave	VERB
taxlaw-6404	1138	25	an	an	DET
taxlaw-6404	1138	26	average	average	NOUN
taxlaw-6404	1138	27	of	of	ADP
taxlaw-6404	1138	28	approximately	approximately	ADV
taxlaw-6404	1138	29	52	52	NUM
taxlaw-6404	1138	30	%	%	NOUN
taxlaw-6404	1138	31	of	of	ADP
taxlaw-6404	1138	32	the	the	DET
taxlaw-6404	1138	33	utilities	utility	NOUN
taxlaw-6404	1138	34	’	'	PUNCT
taxlaw-6404	1138	35	ppe	ppe	NOUN
taxlaw-6404	1138	36	placed	place	VERB
taxlaw-6404	1138	37	in	in	ADP
taxlaw-6404	1138	38	service	service	NOUN
taxlaw-6404	1138	39	at	at	ADP
taxlaw-6404	1138	40	risk	risk	NOUN
taxlaw-6404	1138	41	of	of	ADP
taxlaw-6404	1138	42	being	be	AUX
taxlaw-6404	1138	43	stranded	strand	VERB
taxlaw-6404	1138	44	.	.	PUNCT
taxlaw-6404	1139	1	columbia	columbia	PROPN
taxlaw-6404	1139	2	journal	journal	PROPN
taxlaw-6404	1139	3	of	of	ADP
taxlaw-6404	1139	4	tax	tax	NOUN
taxlaw-6404	1139	5	law	law	NOUN
taxlaw-6404	1140	1	[	[	X
taxlaw-6404	1140	2	vol	vol	NOUN
taxlaw-6404	1140	3	.	.	PUNCT
taxlaw-6404	1141	1	11:1	11:1	NUM
taxlaw-6404	1141	2	42	42	NUM
taxlaw-6404	1141	3	c.	c.	NOUN
taxlaw-6404	1141	4	modifying	modify	VERB
taxlaw-6404	1141	5	the	the	DET
taxlaw-6404	1141	6	tax	tax	NOUN
taxlaw-6404	1141	7	and	and	CCONJ
taxlaw-6404	1141	8	regulatory	regulatory	ADJ
taxlaw-6404	1141	9	rules	rule	NOUN
taxlaw-6404	1141	10	to	to	PART
taxlaw-6404	1141	11	apply	apply	VERB
taxlaw-6404	1141	12	adit	adit	NOUN
taxlaw-6404	1141	13	and	and	CCONJ
taxlaw-6404	1141	14	its	its	PRON
taxlaw-6404	1141	15	returns	return	NOUN
taxlaw-6404	1141	16	to	to	PART
taxlaw-6404	1141	17	offset	offset	VERB
taxlaw-6404	1141	18	stranded	strand	VERB
taxlaw-6404	1141	19	assets	asset	NOUN
taxlaw-6404	1141	20	the	the	DET
taxlaw-6404	1141	21	policy	policy	NOUN
taxlaw-6404	1141	22	of	of	ADP
taxlaw-6404	1141	23	passing	pass	VERB
taxlaw-6404	1141	24	the	the	DET
taxlaw-6404	1141	25	returns	return	NOUN
taxlaw-6404	1141	26	of	of	ADP
taxlaw-6404	1141	27	tax	tax	NOUN
taxlaw-6404	1141	28	deferral	deferral	NOUN
taxlaw-6404	1141	29	forward	forward	ADV
taxlaw-6404	1141	30	to	to	ADP
taxlaw-6404	1141	31	consumers	consumer	NOUN
taxlaw-6404	1141	32	is	be	AUX
taxlaw-6404	1141	33	inefficient	inefficient	ADJ
taxlaw-6404	1141	34	.	.	PUNCT
taxlaw-6404	1142	1	the	the	DET
taxlaw-6404	1142	2	tax	tax	NOUN
taxlaw-6404	1142	3	and	and	CCONJ
taxlaw-6404	1142	4	energy	energy	NOUN
taxlaw-6404	1142	5	regulations	regulation	NOUN
taxlaw-6404	1142	6	should	should	AUX
taxlaw-6404	1142	7	be	be	AUX
taxlaw-6404	1142	8	revised	revise	VERB
taxlaw-6404	1142	9	to	to	PART
taxlaw-6404	1142	10	eliminate	eliminate	VERB
taxlaw-6404	1142	11	this	this	DET
taxlaw-6404	1142	12	transfer	transfer	NOUN
taxlaw-6404	1142	13	.	.	PUNCT
taxlaw-6404	1143	1	consider	consider	VERB
taxlaw-6404	1143	2	the	the	DET
taxlaw-6404	1143	3	following	follow	VERB
taxlaw-6404	1143	4	charts	chart	NOUN
taxlaw-6404	1143	5	,	,	PUNCT
taxlaw-6404	1143	6	which	which	PRON
taxlaw-6404	1143	7	suggest	suggest	VERB
taxlaw-6404	1143	8	an	an	DET
taxlaw-6404	1143	9	alternative	alternative	ADJ
taxlaw-6404	1143	10	use	use	NOUN
taxlaw-6404	1143	11	for	for	SCONJ
taxlaw-6404	1143	12	the	the	DET
taxlaw-6404	1143	13	returns	return	NOUN
taxlaw-6404	1143	14	to	to	PART
taxlaw-6404	1143	15	adit	adit	VERB
taxlaw-6404	1143	16	.	.	PUNCT
taxlaw-6404	1144	1	the	the	DET
taxlaw-6404	1144	2	charts	chart	NOUN
taxlaw-6404	1144	3	depict	depict	VERB
taxlaw-6404	1144	4	the	the	DET
taxlaw-6404	1144	5	recovery	recovery	NOUN
taxlaw-6404	1144	6	of	of	ADP
taxlaw-6404	1144	7	capital	capital	NOUN
taxlaw-6404	1144	8	for	for	ADP
taxlaw-6404	1144	9	a	a	DET
taxlaw-6404	1144	10	$	$	SYM
taxlaw-6404	1144	11	1.2	1.2	NUM
taxlaw-6404	1144	12	million	million	NUM
taxlaw-6404	1144	13	asset	asset	NOUN
taxlaw-6404	1144	14	with	with	ADP
taxlaw-6404	1144	15	a	a	DET
taxlaw-6404	1144	16	service	service	NOUN
taxlaw-6404	1144	17	life	life	NOUN
taxlaw-6404	1144	18	equal	equal	ADJ
taxlaw-6404	1144	19	to	to	ADP
taxlaw-6404	1144	20	that	that	PRON
taxlaw-6404	1144	21	of	of	ADP
taxlaw-6404	1144	22	a	a	DET
taxlaw-6404	1144	23	coal	coal	NOUN
taxlaw-6404	1144	24	-	-	PUNCT
taxlaw-6404	1144	25	fired	fire	VERB
taxlaw-6404	1144	26	power	power	NOUN
taxlaw-6404	1144	27	plant	plant	NOUN
taxlaw-6404	1144	28	.	.	PUNCT
taxlaw-6404	1145	1	for	for	ADP
taxlaw-6404	1145	2	any	any	DET
taxlaw-6404	1145	3	year	year	NOUN
taxlaw-6404	1145	4	in	in	ADP
taxlaw-6404	1145	5	the	the	DET
taxlaw-6404	1145	6	recovery	recovery	NOUN
taxlaw-6404	1145	7	period	period	NOUN
taxlaw-6404	1145	8	for	for	ADP
taxlaw-6404	1145	9	that	that	DET
taxlaw-6404	1145	10	asset	asset	NOUN
taxlaw-6404	1145	11	,	,	PUNCT
taxlaw-6404	1145	12	one	one	PRON
taxlaw-6404	1145	13	can	can	AUX
taxlaw-6404	1145	14	identify	identify	VERB
taxlaw-6404	1145	15	the	the	DET
taxlaw-6404	1145	16	extent	extent	NOUN
taxlaw-6404	1145	17	of	of	ADP
taxlaw-6404	1145	18	the	the	DET
taxlaw-6404	1145	19	asset	asset	NOUN
taxlaw-6404	1145	20	that	that	PRON
taxlaw-6404	1145	21	remains	remain	VERB
taxlaw-6404	1145	22	at	at	ADP
taxlaw-6404	1145	23	risk	risk	NOUN
taxlaw-6404	1145	24	for	for	ADP
taxlaw-6404	1145	25	stranding	strand	VERB
taxlaw-6404	1145	26	.	.	PUNCT
taxlaw-6404	1146	1	the	the	DET
taxlaw-6404	1146	2	chart	chart	NOUN
taxlaw-6404	1146	3	reflects	reflect	VERB
taxlaw-6404	1146	4	a	a	DET
taxlaw-6404	1146	5	tax	tax	NOUN
taxlaw-6404	1146	6	and	and	CCONJ
taxlaw-6404	1146	7	regulatory	regulatory	ADJ
taxlaw-6404	1146	8	policy	policy	NOUN
taxlaw-6404	1146	9	change	change	NOUN
taxlaw-6404	1146	10	,	,	PUNCT
taxlaw-6404	1146	11	however	however	ADV
taxlaw-6404	1146	12	,	,	PUNCT
taxlaw-6404	1146	13	that	that	PRON
taxlaw-6404	1146	14	provides	provide	VERB
taxlaw-6404	1146	15	that	that	SCONJ
taxlaw-6404	1146	16	the	the	DET
taxlaw-6404	1146	17	returns	return	NOUN
taxlaw-6404	1146	18	to	to	PART
taxlaw-6404	1146	19	adit	adit	VERB
taxlaw-6404	1146	20	are	be	AUX
taxlaw-6404	1146	21	not	not	PART
taxlaw-6404	1146	22	passed	pass	VERB
taxlaw-6404	1146	23	forward	forward	ADV
taxlaw-6404	1146	24	to	to	ADP
taxlaw-6404	1146	25	consumers	consumer	NOUN
taxlaw-6404	1146	26	,	,	PUNCT
taxlaw-6404	1146	27	but	but	CCONJ
taxlaw-6404	1146	28	accrued	accrue	VERB
taxlaw-6404	1146	29	and	and	CCONJ
taxlaw-6404	1146	30	available	available	ADJ
taxlaw-6404	1146	31	to	to	PART
taxlaw-6404	1146	32	offset	offset	VERB
taxlaw-6404	1146	33	unrecovered	unrecovered	ADJ
taxlaw-6404	1146	34	capital	capital	NOUN
taxlaw-6404	1146	35	at	at	ADP
taxlaw-6404	1146	36	a	a	DET
taxlaw-6404	1146	37	compounded	compound	VERB
taxlaw-6404	1146	38	rate	rate	NOUN
taxlaw-6404	1146	39	of	of	ADP
taxlaw-6404	1146	40	interest	interest	NOUN
taxlaw-6404	1146	41	.	.	PUNCT
taxlaw-6404	1147	1	the	the	DET
taxlaw-6404	1147	2	following	follow	VERB
taxlaw-6404	1147	3	charts	chart	NOUN
taxlaw-6404	1147	4	depict	depict	VERB
taxlaw-6404	1147	5	the	the	DET
taxlaw-6404	1147	6	return	return	NOUN
taxlaw-6404	1147	7	of	of	ADP
taxlaw-6404	1147	8	capital	capital	NOUN
taxlaw-6404	1147	9	for	for	ADP
taxlaw-6404	1147	10	an	an	DET
taxlaw-6404	1147	11	asset	asset	NOUN
taxlaw-6404	1147	12	purchased	purchase	VERB
taxlaw-6404	1147	13	for	for	ADP
taxlaw-6404	1147	14	$	$	SYM
taxlaw-6404	1147	15	1,200,000	1,200,000	NUM
taxlaw-6404	1147	16	with	with	ADP
taxlaw-6404	1147	17	a	a	DET
taxlaw-6404	1147	18	55	55	NUM
taxlaw-6404	1147	19	-	-	PUNCT
taxlaw-6404	1147	20	year	year	NOUN
taxlaw-6404	1147	21	service	service	NOUN
taxlaw-6404	1147	22	life	life	NOUN
taxlaw-6404	1147	23	.	.	PUNCT
taxlaw-6404	1148	1	the	the	DET
taxlaw-6404	1148	2	graph	graph	NOUN
taxlaw-6404	1148	3	indicates	indicate	VERB
taxlaw-6404	1148	4	the	the	DET
taxlaw-6404	1148	5	amount	amount	NOUN
taxlaw-6404	1148	6	of	of	ADP
taxlaw-6404	1148	7	unrecovered	unrecovered	ADJ
taxlaw-6404	1148	8	capital	capital	NOUN
taxlaw-6404	1148	9	after	after	ADP
taxlaw-6404	1148	10	subtracting	subtract	VERB
taxlaw-6404	1148	11	(	(	PUNCT
taxlaw-6404	1148	12	1	1	NUM
taxlaw-6404	1148	13	)	)	PUNCT
taxlaw-6404	1148	14	depreciation	depreciation	NOUN
taxlaw-6404	1148	15	allowed	allow	VERB
taxlaw-6404	1148	16	under	under	ADP
taxlaw-6404	1148	17	the	the	DET
taxlaw-6404	1148	18	rate	rate	NOUN
taxlaw-6404	1148	19	-	-	PUNCT
taxlaw-6404	1148	20	setting	set	VERB
taxlaw-6404	1148	21	rules	rule	NOUN
taxlaw-6404	1148	22	—	—	PUNCT
taxlaw-6404	1148	23	the	the	DET
taxlaw-6404	1148	24	aggregate	aggregate	ADJ
taxlaw-6404	1148	25	capital	capital	NOUN
taxlaw-6404	1148	26	costs	cost	NOUN
taxlaw-6404	1148	27	that	that	PRON
taxlaw-6404	1148	28	have	have	AUX
taxlaw-6404	1148	29	been	be	AUX
taxlaw-6404	1148	30	passed	pass	VERB
taxlaw-6404	1148	31	through	through	ADP
taxlaw-6404	1148	32	to	to	ADP
taxlaw-6404	1148	33	ratepayers	ratepayer	NOUN
taxlaw-6404	1148	34	each	each	DET
taxlaw-6404	1148	35	year	year	NOUN
taxlaw-6404	1148	36	,	,	PUNCT
taxlaw-6404	1148	37	(	(	PUNCT
taxlaw-6404	1148	38	2	2	X
taxlaw-6404	1148	39	)	)	PUNCT
taxlaw-6404	1148	40	the	the	DET
taxlaw-6404	1148	41	tax	tax	NOUN
taxlaw-6404	1148	42	savings	saving	NOUN
taxlaw-6404	1148	43	from	from	ADP
taxlaw-6404	1148	44	accelerated	accelerate	VERB
taxlaw-6404	1148	45	tax	tax	NOUN
taxlaw-6404	1148	46	depreciation	depreciation	NOUN
taxlaw-6404	1148	47	(	(	PUNCT
taxlaw-6404	1148	48	treating	treat	VERB
taxlaw-6404	1148	49	adit	adit	NOUN
taxlaw-6404	1148	50	as	as	SCONJ
taxlaw-6404	1148	51	though	though	SCONJ
taxlaw-6404	1148	52	it	it	PRON
taxlaw-6404	1148	53	were	be	AUX
taxlaw-6404	1148	54	available	available	ADJ
taxlaw-6404	1148	55	to	to	PART
taxlaw-6404	1148	56	offset	offset	VERB
taxlaw-6404	1148	57	stranded	strand	VERB
taxlaw-6404	1148	58	assets	asset	NOUN
taxlaw-6404	1148	59	in	in	ADP
taxlaw-6404	1148	60	any	any	DET
taxlaw-6404	1148	61	year	year	NOUN
taxlaw-6404	1148	62	)	)	PUNCT
taxlaw-6404	1148	63	,	,	PUNCT
taxlaw-6404	1148	64	and	and	CCONJ
taxlaw-6404	1148	65	(	(	PUNCT
taxlaw-6404	1148	66	3	3	X
taxlaw-6404	1148	67	)	)	PUNCT
taxlaw-6404	1148	68	the	the	DET
taxlaw-6404	1148	69	returns	return	NOUN
taxlaw-6404	1148	70	to	to	ADP
taxlaw-6404	1148	71	those	those	DET
taxlaw-6404	1148	72	tax	tax	NOUN
taxlaw-6404	1148	73	savings	saving	NOUN
taxlaw-6404	1148	74	that	that	PRON
taxlaw-6404	1148	75	have	have	AUX
taxlaw-6404	1148	76	accrued	accrue	VERB
taxlaw-6404	1148	77	up	up	ADP
taxlaw-6404	1148	78	to	to	ADP
taxlaw-6404	1148	79	that	that	DET
taxlaw-6404	1148	80	year	year	NOUN
taxlaw-6404	1148	81	based	base	VERB
taxlaw-6404	1148	82	on	on	ADP
taxlaw-6404	1148	83	5	5	NUM
taxlaw-6404	1148	84	%	%	NOUN
taxlaw-6404	1148	85	interest	interest	NOUN
taxlaw-6404	1148	86	compounded	compound	VERB
taxlaw-6404	1148	87	annually	annually	ADV
taxlaw-6404	1148	88	.	.	PUNCT
taxlaw-6404	1149	1	the	the	DET
taxlaw-6404	1149	2	first	first	ADJ
taxlaw-6404	1149	3	chart	chart	NOUN
taxlaw-6404	1149	4	depicts	depict	VERB
taxlaw-6404	1149	5	capital	capital	NOUN
taxlaw-6404	1149	6	recovery	recovery	NOUN
taxlaw-6404	1149	7	under	under	ADP
taxlaw-6404	1149	8	a	a	DET
taxlaw-6404	1149	9	20	20	NUM
taxlaw-6404	1149	10	-	-	PUNCT
taxlaw-6404	1149	11	year	year	NOUN
taxlaw-6404	1149	12	macrs	macrs	NOUN
taxlaw-6404	1149	13	recovery	recovery	NOUN
taxlaw-6404	1149	14	period	period	NOUN
taxlaw-6404	1149	15	.	.	PUNCT
taxlaw-6404	1150	1	the	the	DET
taxlaw-6404	1150	2	second	second	ADJ
taxlaw-6404	1150	3	chart	chart	NOUN
taxlaw-6404	1150	4	depicts	depict	VERB
taxlaw-6404	1150	5	the	the	DET
taxlaw-6404	1150	6	same	same	ADJ
taxlaw-6404	1150	7	parameters	parameter	NOUN
taxlaw-6404	1150	8	applying	apply	VERB
taxlaw-6404	1150	9	100	100	NUM
taxlaw-6404	1150	10	%	%	NOUN
taxlaw-6404	1150	11	bonus	bonus	NOUN
taxlaw-6404	1150	12	depreciation	depreciation	NOUN
taxlaw-6404	1150	13	.	.	PUNCT
taxlaw-6404	1151	1	figure	figure	NOUN
taxlaw-6404	1151	2	6	6	NUM
taxlaw-6404	1151	3	.	.	PUNCT
taxlaw-6404	1152	1	negative	negative	ADJ
taxlaw-6404	1152	2	figures	figure	NOUN
taxlaw-6404	1152	3	depict	depict	VERB
taxlaw-6404	1152	4	the	the	DET
taxlaw-6404	1152	5	unrecovered	unrecovered	ADJ
taxlaw-6404	1152	6	capital	capital	NOUN
taxlaw-6404	1152	7	investment	investment	NOUN
taxlaw-6404	1152	8	in	in	ADP
taxlaw-6404	1152	9	the	the	DET
taxlaw-6404	1152	10	asset	asset	NOUN
taxlaw-6404	1152	11	that	that	PRON
taxlaw-6404	1152	12	would	would	AUX
taxlaw-6404	1152	13	be	be	AUX
taxlaw-6404	1152	14	stranded	strand	VERB
taxlaw-6404	1152	15	if	if	SCONJ
taxlaw-6404	1152	16	the	the	DET
taxlaw-6404	1152	17	asset	asset	NOUN
taxlaw-6404	1152	18	ceases	cease	VERB
taxlaw-6404	1152	19	operations	operation	NOUN
taxlaw-6404	1152	20	that	that	DET
taxlaw-6404	1152	21	year	year	NOUN
taxlaw-6404	1152	22	,	,	PUNCT
taxlaw-6404	1152	23	assuming	assume	VERB
taxlaw-6404	1152	24	a	a	DET
taxlaw-6404	1152	25	$	$	SYM
taxlaw-6404	1152	26	1,200,000	1,200,000	NUM
taxlaw-6404	1152	27	asset	asset	NOUN
taxlaw-6404	1152	28	with	with	ADP
taxlaw-6404	1152	29	a	a	DET
taxlaw-6404	1152	30	55	55	NUM
taxlaw-6404	1152	31	-	-	PUNCT
taxlaw-6404	1152	32	year	year	NOUN
taxlaw-6404	1152	33	service	service	NOUN
taxlaw-6404	1152	34	life	life	NOUN
taxlaw-6404	1152	35	,	,	PUNCT
taxlaw-6404	1152	36	taking	take	VERB
taxlaw-6404	1152	37	into	into	ADP
taxlaw-6404	1152	38	consideration	consideration	NOUN
taxlaw-6404	1152	39	annual	annual	ADJ
taxlaw-6404	1152	40	recovery	recovery	NOUN
taxlaw-6404	1152	41	of	of	ADP
taxlaw-6404	1152	42	costs	cost	NOUN
taxlaw-6404	1152	43	from	from	ADP
taxlaw-6404	1152	44	consumers	consumer	NOUN
taxlaw-6404	1152	45	as	as	ADP
taxlaw-6404	1152	46	operating	operate	VERB
taxlaw-6404	1152	47	expense	expense	NOUN
taxlaw-6404	1152	48	,	,	PUNCT
taxlaw-6404	1152	49	tax	tax	NOUN
taxlaw-6404	1152	50	savings	saving	NOUN
taxlaw-6404	1152	51	(	(	PUNCT
taxlaw-6404	1152	52	adit	adit	NOUN
taxlaw-6404	1152	53	)	)	PUNCT
taxlaw-6404	1152	54	from	from	ADP
taxlaw-6404	1152	55	macrs	macrs	NOUN
taxlaw-6404	1152	56	,	,	PUNCT
taxlaw-6404	1152	57	and	and	CCONJ
taxlaw-6404	1152	58	returns	return	NOUN
taxlaw-6404	1152	59	to	to	PART
taxlaw-6404	1152	60	adit	adit	VERB
taxlaw-6404	1152	61	invested	invest	VERB
taxlaw-6404	1152	62	at	at	ADP
taxlaw-6404	1152	63	5	5	NUM
taxlaw-6404	1152	64	%	%	NOUN
taxlaw-6404	1152	65	interest	interest	NOUN
taxlaw-6404	1152	66	compounded	compound	VERB
taxlaw-6404	1152	67	annually	annually	ADV
taxlaw-6404	1152	68	.	.	PUNCT
taxlaw-6404	1153	1	the	the	DET
taxlaw-6404	1153	2	horizontal	horizontal	ADJ
taxlaw-6404	1153	3	axis	axis	NOUN
taxlaw-6404	1153	4	identifies	identify	VERB
taxlaw-6404	1153	5	the	the	DET
taxlaw-6404	1153	6	number	number	NOUN
taxlaw-6404	1153	7	of	of	ADP
taxlaw-6404	1153	8	years	year	NOUN
taxlaw-6404	1153	9	in	in	ADP
taxlaw-6404	1153	10	service	service	NOUN
taxlaw-6404	1153	11	and	and	CCONJ
taxlaw-6404	1153	12	the	the	DET
taxlaw-6404	1153	13	vertical	vertical	ADJ
taxlaw-6404	1153	14	axis	axis	NOUN
taxlaw-6404	1153	15	depicts	depict	VERB
taxlaw-6404	1153	16	recovery	recovery	NOUN
taxlaw-6404	1153	17	of	of	ADP
taxlaw-6404	1153	18	capital	capital	NOUN
taxlaw-6404	1153	19	investment	investment	NOUN
taxlaw-6404	1153	20	in	in	ADP
taxlaw-6404	1153	21	the	the	DET
taxlaw-6404	1153	22	asset	asset	NOUN
taxlaw-6404	1153	23	(	(	PUNCT
taxlaw-6404	1153	24	in	in	ADP
taxlaw-6404	1153	25	the	the	DET
taxlaw-6404	1153	26	1,000s	1,000s	NUM
taxlaw-6404	1153	27	)	)	PUNCT
taxlaw-6404	1153	28	.	.	PUNCT
taxlaw-6404	1154	1	positive	positive	ADJ
taxlaw-6404	1154	2	figures	figure	NOUN
taxlaw-6404	1154	3	depict	depict	VERB
taxlaw-6404	1154	4	returns	return	NOUN
taxlaw-6404	1154	5	in	in	ADP
taxlaw-6404	1154	6	excess	excess	NOUN
taxlaw-6404	1154	7	of	of	ADP
taxlaw-6404	1154	8	original	original	ADJ
taxlaw-6404	1154	9	investment	investment	NOUN
taxlaw-6404	1154	10	.	.	PUNCT
taxlaw-6404	1155	1	for	for	SCONJ
taxlaw-6404	1155	2	an	an	DET
taxlaw-6404	1155	3	asset	asset	NOUN
taxlaw-6404	1155	4	acquired	acquire	VERB
taxlaw-6404	1155	5	or	or	CCONJ
taxlaw-6404	1155	6	constructed	construct	VERB
taxlaw-6404	1155	7	and	and	CCONJ
taxlaw-6404	1155	8	placed	place	VERB
taxlaw-6404	1155	9	in	in	ADP
taxlaw-6404	1155	10	service	service	NOUN
taxlaw-6404	1155	11	at	at	ADP
taxlaw-6404	1155	12	a	a	DET
taxlaw-6404	1155	13	cost	cost	NOUN
taxlaw-6404	1155	14	of	of	ADP
taxlaw-6404	1155	15	$	$	SYM
taxlaw-6404	1155	16	1,200,000	1,200,000	NUM
taxlaw-6404	1155	17	,	,	PUNCT
taxlaw-6404	1155	18	the	the	DET
taxlaw-6404	1155	19	firm	firm	NOUN
taxlaw-6404	1155	20	will	will	AUX
taxlaw-6404	1155	21	have	have	AUX
taxlaw-6404	1155	22	achieved	achieve	VERB
taxlaw-6404	1155	23	full	full	ADJ
taxlaw-6404	1155	24	cost	cost	NOUN
taxlaw-6404	1155	25	recovery	recovery	NOUN
taxlaw-6404	1155	26	in	in	ADP
taxlaw-6404	1155	27	year	year	NOUN
taxlaw-6404	1155	28	35	35	NUM
taxlaw-6404	1155	29	,	,	PUNCT
taxlaw-6404	1155	30	not	not	PART
taxlaw-6404	1155	31	year	year	NOUN
taxlaw-6404	1155	32	55	55	NUM
taxlaw-6404	1155	33	.	.	PUNCT
taxlaw-6404	1156	1	all	all	DET
taxlaw-6404	1156	2	returns	return	NOUN
taxlaw-6404	1156	3	to	to	PART
taxlaw-6404	1156	4	adit	adit	VERB
taxlaw-6404	1156	5	and	and	CCONJ
taxlaw-6404	1156	6	the	the	DET
taxlaw-6404	1156	7	deferred	defer	VERB
taxlaw-6404	1156	8	tax	tax	NOUN
taxlaw-6404	1156	9	credits	credit	NOUN
taxlaw-6404	1156	10	generate	generate	VERB
taxlaw-6404	1156	11	additional	additional	ADJ
taxlaw-6404	1156	12	profit	profit	NOUN
taxlaw-6404	1156	13	for	for	ADP
taxlaw-6404	1156	14	the	the	DET
taxlaw-6404	1156	15	final	final	ADJ
taxlaw-6404	1156	16	20	20	NUM
taxlaw-6404	1156	17	years	year	NOUN
taxlaw-6404	1156	18	of	of	ADP
taxlaw-6404	1156	19	the	the	DET
taxlaw-6404	1156	20	asset	asset	NOUN
taxlaw-6404	1156	21	’s	’s	PART
taxlaw-6404	1156	22	service	service	NOUN
taxlaw-6404	1156	23	life	life	NOUN
taxlaw-6404	1156	24	equal	equal	ADJ
taxlaw-6404	1156	25	to	to	ADP
taxlaw-6404	1156	26	$	$	SYM
taxlaw-6404	1156	27	372,000	372,000	NUM
taxlaw-6404	1156	28	,	,	PUNCT
taxlaw-6404	1156	29	all	all	PRON
taxlaw-6404	1156	30	of	of	ADP
taxlaw-6404	1156	31	which	which	PRON
taxlaw-6404	1156	32	could	could	AUX
taxlaw-6404	1156	33	be	be	AUX
taxlaw-6404	1156	34	used	use	VERB
taxlaw-6404	1156	35	to	to	PART
taxlaw-6404	1156	36	cover	cover	VERB
taxlaw-6404	1156	37	the	the	DET
taxlaw-6404	1156	38	costs	cost	NOUN
taxlaw-6404	1156	39	of	of	ADP
taxlaw-6404	1156	40	other	other	ADJ
taxlaw-6404	1156	41	stranded	strand	VERB
taxlaw-6404	1156	42	assets	asset	NOUN
taxlaw-6404	1156	43	.	.	PUNCT
taxlaw-6404	1157	1	the	the	DET
taxlaw-6404	1157	2	calculations	calculation	NOUN
taxlaw-6404	1157	3	on	on	ADP
taxlaw-6404	1157	4	which	which	PRON
taxlaw-6404	1157	5	figure	figure	NOUN
taxlaw-6404	1157	6	6	6	NUM
taxlaw-6404	1157	7	is	be	AUX
taxlaw-6404	1157	8	based	base	VERB
taxlaw-6404	1157	9	are	be	AUX
taxlaw-6404	1157	10	included	include	VERB
taxlaw-6404	1157	11	in	in	ADP
taxlaw-6404	1157	12	appendix	appendix	ADJ
taxlaw-6404	1157	13	a.	a.	NOUN
taxlaw-6404	1157	14	-1,400	-1,400	PROPN
taxlaw-6404	1157	15	-1,200	-1,200	PROPN
taxlaw-6404	1158	1	-1,000	-1,000	PROPN
taxlaw-6404	1159	1	-800	-800	INTJ
taxlaw-6404	1160	1	-600	-600	INTJ
taxlaw-6404	1160	2	-400	-400	NUM
taxlaw-6404	1161	1	-200	-200	NUM
taxlaw-6404	1161	2	0	0	NUM
taxlaw-6404	1161	3	200	200	NUM
taxlaw-6404	1161	4	400	400	NUM
taxlaw-6404	1161	5	600	600	NUM
taxlaw-6404	1161	6	1	1	NUM
taxlaw-6404	1161	7	4	4	NUM
taxlaw-6404	1161	8	7	7	NUM
taxlaw-6404	1161	9	10	10	NUM
taxlaw-6404	1161	10	13	13	NUM
taxlaw-6404	1161	11	16	16	NUM
taxlaw-6404	1161	12	19	19	NUM
taxlaw-6404	1161	13	22	22	NUM
taxlaw-6404	1161	14	25	25	NUM
taxlaw-6404	1161	15	28	28	NUM
taxlaw-6404	1161	16	31	31	NUM
taxlaw-6404	1161	17	34	34	NUM
taxlaw-6404	1161	18	37	37	NUM
taxlaw-6404	1161	19	40	40	NUM
taxlaw-6404	1161	20	43	43	NUM
taxlaw-6404	1161	21	46	46	NUM
taxlaw-6404	1161	22	49	49	NUM
taxlaw-6404	1161	23	52	52	NUM
taxlaw-6404	1161	24	55	55	NUM
taxlaw-6404	1161	25	capital	capital	NOUN
taxlaw-6404	1161	26	recovery	recovery	NOUN
taxlaw-6404	1161	27	with	with	ADP
taxlaw-6404	1161	28	20	20	NUM
taxlaw-6404	1161	29	-	-	PUNCT
taxlaw-6404	1161	30	year	year	NOUN
taxlaw-6404	1161	31	macrs	macrs	NOUN
taxlaw-6404	1161	32	,	,	PUNCT
taxlaw-6404	1161	33	5	5	NUM
taxlaw-6404	1161	34	%	%	NOUN
taxlaw-6404	1161	35	compound	compound	NOUN
taxlaw-6404	1161	36	interest	interest	NOUN
taxlaw-6404	1161	37	2019	2019	NUM
taxlaw-6404	1161	38	]	]	PUNCT
taxlaw-6404	1161	39	stranded	strand	VERB
taxlaw-6404	1161	40	assets	asset	NOUN
taxlaw-6404	1161	41	and	and	CCONJ
taxlaw-6404	1161	42	efficient	efficient	ADJ
taxlaw-6404	1161	43	pricing	pricing	NOUN
taxlaw-6404	1161	44	for	for	ADP
taxlaw-6404	1161	45	regulated	regulated	ADJ
taxlaw-6404	1161	46	utilities	utility	NOUN
taxlaw-6404	1161	47	:	:	PUNCT
taxlaw-6404	1161	48	a	a	DET
taxlaw-6404	1161	49	federal	federal	ADJ
taxlaw-6404	1161	50	tax	tax	NOUN
taxlaw-6404	1161	51	solution	solution	NOUN
taxlaw-6404	1161	52	43	43	NUM
taxlaw-6404	1161	53	in	in	ADP
taxlaw-6404	1161	54	2010	2010	NUM
taxlaw-6404	1161	55	and	and	CCONJ
taxlaw-6404	1161	56	2011	2011	NUM
taxlaw-6404	1161	57	,	,	PUNCT
taxlaw-6404	1161	58	utilities	utility	NOUN
taxlaw-6404	1161	59	,	,	PUNCT
taxlaw-6404	1161	60	as	as	ADV
taxlaw-6404	1161	61	well	well	ADV
taxlaw-6404	1161	62	as	as	ADP
taxlaw-6404	1161	63	other	other	ADJ
taxlaw-6404	1161	64	businesses	business	NOUN
taxlaw-6404	1161	65	,	,	PUNCT
taxlaw-6404	1161	66	enjoyed	enjoy	VERB
taxlaw-6404	1161	67	100	100	NUM
taxlaw-6404	1161	68	%	%	NOUN
taxlaw-6404	1161	69	bonus	bonus	NOUN
taxlaw-6404	1161	70	depreciation	depreciation	NOUN
taxlaw-6404	1161	71	for	for	ADP
taxlaw-6404	1161	72	tangible	tangible	ADJ
taxlaw-6404	1161	73	assets	asset	NOUN
taxlaw-6404	1161	74	placed	place	VERB
taxlaw-6404	1161	75	in	in	ADP
taxlaw-6404	1161	76	service	service	NOUN
taxlaw-6404	1161	77	during	during	ADP
taxlaw-6404	1161	78	these	these	DET
taxlaw-6404	1161	79	years	year	NOUN
taxlaw-6404	1161	80	.	.	PUNCT
taxlaw-6404	1162	1	a	a	DET
taxlaw-6404	1162	2	$	$	SYM
taxlaw-6404	1162	3	1,200,000	1,200,000	NUM
taxlaw-6404	1162	4	facility	facility	NOUN
taxlaw-6404	1162	5	costing	cost	VERB
taxlaw-6404	1162	6	$	$	SYM
taxlaw-6404	1162	7	1.2	1.2	NUM
taxlaw-6404	1162	8	million	million	NUM
taxlaw-6404	1162	9	to	to	PART
taxlaw-6404	1162	10	construct	construct	VERB
taxlaw-6404	1162	11	and	and	CCONJ
taxlaw-6404	1162	12	place	place	VERB
taxlaw-6404	1162	13	in	in	ADP
taxlaw-6404	1162	14	service	service	NOUN
taxlaw-6404	1162	15	during	during	ADP
taxlaw-6404	1162	16	those	those	DET
taxlaw-6404	1162	17	years	year	NOUN
taxlaw-6404	1162	18	,	,	PUNCT
taxlaw-6404	1162	19	with	with	ADP
taxlaw-6404	1162	20	a	a	DET
taxlaw-6404	1162	21	useful	useful	ADJ
taxlaw-6404	1162	22	life	life	NOUN
taxlaw-6404	1162	23	of	of	ADP
taxlaw-6404	1162	24	55	55	NUM
taxlaw-6404	1162	25	years	year	NOUN
taxlaw-6404	1162	26	(	(	PUNCT
taxlaw-6404	1162	27	for	for	ADP
taxlaw-6404	1162	28	book	book	NOUN
taxlaw-6404	1162	29	depreciation	depreciation	NOUN
taxlaw-6404	1162	30	purposes	purpose	NOUN
taxlaw-6404	1162	31	)	)	PUNCT
taxlaw-6404	1162	32	,	,	PUNCT
taxlaw-6404	1162	33	would	would	AUX
taxlaw-6404	1162	34	receive	receive	VERB
taxlaw-6404	1162	35	an	an	DET
taxlaw-6404	1162	36	immediate	immediate	ADJ
taxlaw-6404	1162	37	deduction	deduction	NOUN
taxlaw-6404	1162	38	for	for	ADP
taxlaw-6404	1162	39	the	the	DET
taxlaw-6404	1162	40	full	full	ADJ
taxlaw-6404	1162	41	$	$	SYM
taxlaw-6404	1162	42	1.2	1.2	NUM
taxlaw-6404	1162	43	million	million	NUM
taxlaw-6404	1162	44	investment	investment	NOUN
taxlaw-6404	1162	45	.	.	PUNCT
taxlaw-6404	1163	1	at	at	ADP
taxlaw-6404	1163	2	a	a	DET
taxlaw-6404	1163	3	35	35	NUM
taxlaw-6404	1163	4	%	%	NOUN
taxlaw-6404	1163	5	corporate	corporate	ADJ
taxlaw-6404	1163	6	tax	tax	NOUN
taxlaw-6404	1163	7	rate	rate	NOUN
taxlaw-6404	1163	8	,	,	PUNCT
taxlaw-6404	1163	9	the	the	DET
taxlaw-6404	1163	10	actual	actual	ADJ
taxlaw-6404	1163	11	tax	tax	NOUN
taxlaw-6404	1163	12	depreciation	depreciation	NOUN
taxlaw-6404	1163	13	would	would	AUX
taxlaw-6404	1163	14	offset	offset	VERB
taxlaw-6404	1163	15	$	$	SYM
taxlaw-6404	1163	16	420,000	420,000	NUM
taxlaw-6404	1163	17	in	in	ADP
taxlaw-6404	1163	18	taxes	taxis	NOUN
taxlaw-6404	1163	19	,	,	PUNCT
taxlaw-6404	1163	20	but	but	CCONJ
taxlaw-6404	1163	21	only	only	ADV
taxlaw-6404	1163	22	$	$	SYM
taxlaw-6404	1163	23	7,000	7,000	NUM
taxlaw-6404	1163	24	would	would	AUX
taxlaw-6404	1163	25	be	be	AUX
taxlaw-6404	1163	26	passed	pass	VERB
taxlaw-6404	1163	27	through	through	ADP
taxlaw-6404	1163	28	to	to	ADP
taxlaw-6404	1163	29	consumers	consumer	NOUN
taxlaw-6404	1163	30	to	to	PART
taxlaw-6404	1163	31	offset	offset	VERB
taxlaw-6404	1163	32	tax	tax	NOUN
taxlaw-6404	1163	33	expense	expense	NOUN
taxlaw-6404	1163	34	for	for	ADP
taxlaw-6404	1163	35	that	that	DET
taxlaw-6404	1163	36	year	year	NOUN
taxlaw-6404	1163	37	.	.	PUNCT
taxlaw-6404	1164	1	as	as	ADP
taxlaw-6404	1164	2	a	a	DET
taxlaw-6404	1164	3	result	result	NOUN
taxlaw-6404	1164	4	,	,	PUNCT
taxlaw-6404	1164	5	the	the	DET
taxlaw-6404	1164	6	first	first	ADJ
taxlaw-6404	1164	7	year	year	NOUN
taxlaw-6404	1164	8	the	the	DET
taxlaw-6404	1164	9	disparity	disparity	NOUN
taxlaw-6404	1164	10	between	between	ADP
taxlaw-6404	1164	11	the	the	DET
taxlaw-6404	1164	12	firm	firm	NOUN
taxlaw-6404	1164	13	’s	’s	PART
taxlaw-6404	1164	14	financial	financial	ADJ
taxlaw-6404	1164	15	accounting	accounting	NOUN
taxlaw-6404	1164	16	and	and	CCONJ
taxlaw-6404	1164	17	tax	tax	NOUN
taxlaw-6404	1164	18	accounting	accounting	NOUN
taxlaw-6404	1164	19	rules	rule	NOUN
taxlaw-6404	1164	20	for	for	ADP
taxlaw-6404	1164	21	depreciation	depreciation	NOUN
taxlaw-6404	1164	22	would	would	AUX
taxlaw-6404	1164	23	yield	yield	VERB
taxlaw-6404	1164	24	$	$	SYM
taxlaw-6404	1164	25	413,000	413,000	NUM
taxlaw-6404	1164	26	in	in	ADP
taxlaw-6404	1164	27	adit	adit	NOUN
taxlaw-6404	1164	28	.	.	PUNCT
taxlaw-6404	1165	1	if	if	SCONJ
taxlaw-6404	1165	2	,	,	PUNCT
taxlaw-6404	1165	3	instead	instead	ADV
taxlaw-6404	1165	4	of	of	ADP
taxlaw-6404	1165	5	passing	pass	VERB
taxlaw-6404	1165	6	through	through	ADP
taxlaw-6404	1165	7	the	the	DET
taxlaw-6404	1165	8	return	return	NOUN
taxlaw-6404	1165	9	to	to	PART
taxlaw-6404	1165	10	adit	adit	VERB
taxlaw-6404	1165	11	to	to	ADP
taxlaw-6404	1165	12	the	the	DET
taxlaw-6404	1165	13	utility	utility	NOUN
taxlaw-6404	1165	14	’s	’s	PART
taxlaw-6404	1165	15	ratepayers	ratepayer	NOUN
taxlaw-6404	1165	16	,	,	PUNCT
taxlaw-6404	1165	17	the	the	DET
taxlaw-6404	1165	18	firm	firm	ADJ
taxlaw-6404	1165	19	invested	invest	VERB
taxlaw-6404	1165	20	adit	adit	NOUN
taxlaw-6404	1165	21	funds	fund	NOUN
taxlaw-6404	1165	22	to	to	PART
taxlaw-6404	1165	23	earn	earn	VERB
taxlaw-6404	1165	24	a	a	DET
taxlaw-6404	1165	25	modest	modest	ADJ
taxlaw-6404	1165	26	five	five	NUM
taxlaw-6404	1165	27	percent	percent	NOUN
taxlaw-6404	1165	28	rate	rate	NOUN
taxlaw-6404	1165	29	of	of	ADP
taxlaw-6404	1165	30	return	return	NOUN
taxlaw-6404	1165	31	,	,	PUNCT
taxlaw-6404	1165	32	the	the	DET
taxlaw-6404	1165	33	adit	adit	NOUN
taxlaw-6404	1165	34	funds	fund	NOUN
taxlaw-6404	1165	35	would	would	AUX
taxlaw-6404	1165	36	accrue	accrue	VERB
taxlaw-6404	1165	37	$	$	SYM
taxlaw-6404	1165	38	20,650	20,650	NUM
taxlaw-6404	1165	39	in	in	ADP
taxlaw-6404	1165	40	interest	interest	NOUN
taxlaw-6404	1165	41	in	in	ADP
taxlaw-6404	1165	42	year	year	NOUN
taxlaw-6404	1165	43	1	1	NUM
taxlaw-6404	1165	44	.	.	PUNCT
taxlaw-6404	1166	1	the	the	DET
taxlaw-6404	1166	2	balance	balance	NOUN
taxlaw-6404	1166	3	of	of	ADP
taxlaw-6404	1166	4	adit	adit	NOUN
taxlaw-6404	1166	5	would	would	AUX
taxlaw-6404	1166	6	gradually	gradually	ADV
taxlaw-6404	1166	7	decline	decline	VERB
taxlaw-6404	1166	8	each	each	DET
taxlaw-6404	1166	9	year	year	NOUN
taxlaw-6404	1166	10	as	as	SCONJ
taxlaw-6404	1166	11	the	the	DET
taxlaw-6404	1166	12	adit	adit	NOUN
taxlaw-6404	1166	13	was	be	AUX
taxlaw-6404	1166	14	applied	apply	VERB
taxlaw-6404	1166	15	to	to	PART
taxlaw-6404	1166	16	offset	offset	VERB
taxlaw-6404	1166	17	the	the	DET
taxlaw-6404	1166	18	tax	tax	NOUN
taxlaw-6404	1166	19	expense	expense	NOUN
taxlaw-6404	1166	20	,	,	PUNCT
taxlaw-6404	1166	21	but	but	CCONJ
taxlaw-6404	1166	22	that	that	SCONJ
taxlaw-6404	1166	23	declining	decline	VERB
taxlaw-6404	1166	24	sum	sum	NOUN
taxlaw-6404	1166	25	would	would	AUX
taxlaw-6404	1166	26	continue	continue	VERB
taxlaw-6404	1166	27	to	to	PART
taxlaw-6404	1166	28	earn	earn	VERB
taxlaw-6404	1166	29	compound	compound	NOUN
taxlaw-6404	1166	30	interest	interest	NOUN
taxlaw-6404	1166	31	.	.	PUNCT
taxlaw-6404	1167	1	the	the	DET
taxlaw-6404	1167	2	amount	amount	NOUN
taxlaw-6404	1167	3	of	of	ADP
taxlaw-6404	1167	4	unrecovered	unrecovered	ADJ
taxlaw-6404	1167	5	capital	capital	NOUN
taxlaw-6404	1167	6	may	may	AUX
taxlaw-6404	1167	7	be	be	AUX
taxlaw-6404	1167	8	calculated	calculate	VERB
taxlaw-6404	1167	9	by	by	ADP
taxlaw-6404	1167	10	subtracting	subtract	VERB
taxlaw-6404	1167	11	the	the	DET
taxlaw-6404	1167	12	aggregate	aggregate	NOUN
taxlaw-6404	1167	13	of	of	ADP
taxlaw-6404	1167	14	book	book	NOUN
taxlaw-6404	1167	15	depreciation	depreciation	NOUN
taxlaw-6404	1167	16	,	,	PUNCT
taxlaw-6404	1167	17	adit	adit	NOUN
taxlaw-6404	1167	18	,	,	PUNCT
taxlaw-6404	1167	19	and	and	CCONJ
taxlaw-6404	1167	20	the	the	DET
taxlaw-6404	1167	21	returns	return	NOUN
taxlaw-6404	1167	22	to	to	PART
taxlaw-6404	1167	23	adit	adit	VERB
taxlaw-6404	1167	24	from	from	ADP
taxlaw-6404	1167	25	the	the	DET
taxlaw-6404	1167	26	original	original	ADJ
taxlaw-6404	1167	27	investment	investment	NOUN
taxlaw-6404	1167	28	in	in	ADP
taxlaw-6404	1167	29	the	the	DET
taxlaw-6404	1167	30	asset	asset	NOUN
taxlaw-6404	1167	31	.	.	PUNCT
taxlaw-6404	1168	1	this	this	PRON
taxlaw-6404	1168	2	accelerates	accelerate	VERB
taxlaw-6404	1168	3	the	the	DET
taxlaw-6404	1168	4	date	date	NOUN
taxlaw-6404	1168	5	by	by	ADP
taxlaw-6404	1168	6	which	which	PRON
taxlaw-6404	1168	7	the	the	DET
taxlaw-6404	1168	8	firm	firm	NOUN
taxlaw-6404	1168	9	(	(	PUNCT
taxlaw-6404	1168	10	and	and	CCONJ
taxlaw-6404	1168	11	the	the	DET
taxlaw-6404	1168	12	investors	investor	NOUN
taxlaw-6404	1168	13	)	)	PUNCT
taxlaw-6404	1168	14	will	will	AUX
taxlaw-6404	1168	15	have	have	AUX
taxlaw-6404	1168	16	recovered	recover	VERB
taxlaw-6404	1168	17	the	the	DET
taxlaw-6404	1168	18	full	full	ADJ
taxlaw-6404	1168	19	value	value	NOUN
taxlaw-6404	1168	20	of	of	ADP
taxlaw-6404	1168	21	the	the	DET
taxlaw-6404	1168	22	asset	asset	NOUN
taxlaw-6404	1168	23	.	.	PUNCT
taxlaw-6404	1169	1	the	the	DET
taxlaw-6404	1169	2	following	follow	VERB
taxlaw-6404	1169	3	chart	chart	NOUN
taxlaw-6404	1169	4	depicts	depict	VERB
taxlaw-6404	1169	5	cost	cost	NOUN
taxlaw-6404	1169	6	recovery	recovery	NOUN
taxlaw-6404	1169	7	for	for	ADP
taxlaw-6404	1169	8	an	an	DET
taxlaw-6404	1169	9	asset	asset	NOUN
taxlaw-6404	1169	10	purchased	purchase	VERB
taxlaw-6404	1169	11	for	for	ADP
taxlaw-6404	1169	12	$	$	SYM
taxlaw-6404	1169	13	1,200,000	1,200,000	NUM
taxlaw-6404	1169	14	with	with	ADP
taxlaw-6404	1169	15	a	a	DET
taxlaw-6404	1169	16	55year	55year	PROPN
taxlaw-6404	1169	17	service	service	NOUN
taxlaw-6404	1169	18	life	life	NOUN
taxlaw-6404	1169	19	,	,	PUNCT
taxlaw-6404	1169	20	subject	subject	ADJ
taxlaw-6404	1169	21	to	to	ADP
taxlaw-6404	1169	22	100	100	NUM
taxlaw-6404	1169	23	%	%	NOUN
taxlaw-6404	1169	24	bonus	bonus	NOUN
taxlaw-6404	1169	25	depreciation	depreciation	NOUN
taxlaw-6404	1169	26	in	in	ADP
taxlaw-6404	1169	27	year	year	NOUN
taxlaw-6404	1169	28	1	1	NUM
taxlaw-6404	1169	29	.	.	PUNCT
taxlaw-6404	1170	1	if	if	SCONJ
taxlaw-6404	1170	2	the	the	DET
taxlaw-6404	1170	3	tax	tax	NOUN
taxlaw-6404	1170	4	savings	saving	NOUN
taxlaw-6404	1170	5	are	be	AUX
taxlaw-6404	1170	6	invested	invest	VERB
taxlaw-6404	1170	7	at	at	ADP
taxlaw-6404	1170	8	a	a	DET
taxlaw-6404	1170	9	modest	modest	ADJ
taxlaw-6404	1170	10	five	five	NUM
taxlaw-6404	1170	11	percent	percent	NOUN
taxlaw-6404	1170	12	interest	interest	NOUN
taxlaw-6404	1170	13	,	,	PUNCT
taxlaw-6404	1170	14	compounded	compound	VERB
taxlaw-6404	1170	15	annually	annually	ADV
taxlaw-6404	1170	16	,	,	PUNCT
taxlaw-6404	1170	17	the	the	DET
taxlaw-6404	1170	18	firm	firm	NOUN
taxlaw-6404	1170	19	will	will	AUX
taxlaw-6404	1170	20	have	have	AUX
taxlaw-6404	1170	21	recovered	recover	VERB
taxlaw-6404	1170	22	the	the	DET
taxlaw-6404	1170	23	entire	entire	ADJ
taxlaw-6404	1170	24	value	value	NOUN
taxlaw-6404	1170	25	of	of	ADP
taxlaw-6404	1170	26	the	the	DET
taxlaw-6404	1170	27	asset	asset	NOUN
taxlaw-6404	1170	28	as	as	ADP
taxlaw-6404	1170	29	of	of	ADP
taxlaw-6404	1170	30	year	year	NOUN
taxlaw-6404	1170	31	27	27	NUM
taxlaw-6404	1170	32	.	.	PUNCT
taxlaw-6404	1171	1	figure	figure	VERB
taxlaw-6404	1171	2	7	7	NUM
taxlaw-6404	1171	3	.	.	PUNCT
taxlaw-6404	1171	4	negative	negative	ADJ
taxlaw-6404	1171	5	figures	figure	NOUN
taxlaw-6404	1171	6	depict	depict	VERB
taxlaw-6404	1171	7	the	the	DET
taxlaw-6404	1171	8	unrecovered	unrecovered	ADJ
taxlaw-6404	1171	9	capital	capital	NOUN
taxlaw-6404	1171	10	investment	investment	NOUN
taxlaw-6404	1171	11	in	in	ADP
taxlaw-6404	1171	12	the	the	DET
taxlaw-6404	1171	13	asset	asset	NOUN
taxlaw-6404	1171	14	that	that	PRON
taxlaw-6404	1171	15	would	would	AUX
taxlaw-6404	1171	16	be	be	AUX
taxlaw-6404	1171	17	stranded	strand	VERB
taxlaw-6404	1171	18	if	if	SCONJ
taxlaw-6404	1171	19	the	the	DET
taxlaw-6404	1171	20	asset	asset	NOUN
taxlaw-6404	1171	21	ceases	cease	VERB
taxlaw-6404	1171	22	operations	operation	NOUN
taxlaw-6404	1171	23	that	that	DET
taxlaw-6404	1171	24	year	year	NOUN
taxlaw-6404	1171	25	,	,	PUNCT
taxlaw-6404	1171	26	assuming	assume	VERB
taxlaw-6404	1171	27	a	a	DET
taxlaw-6404	1171	28	$	$	SYM
taxlaw-6404	1171	29	1,200,000	1,200,000	NUM
taxlaw-6404	1171	30	asset	asset	NOUN
taxlaw-6404	1171	31	with	with	ADP
taxlaw-6404	1171	32	a	a	DET
taxlaw-6404	1171	33	55	55	NUM
taxlaw-6404	1171	34	-	-	PUNCT
taxlaw-6404	1171	35	year	year	NOUN
taxlaw-6404	1171	36	service	service	NOUN
taxlaw-6404	1171	37	life	life	NOUN
taxlaw-6404	1171	38	,	,	PUNCT
taxlaw-6404	1171	39	taking	take	VERB
taxlaw-6404	1171	40	into	into	ADP
taxlaw-6404	1171	41	consideration	consideration	NOUN
taxlaw-6404	1171	42	annual	annual	ADJ
taxlaw-6404	1171	43	recovery	recovery	NOUN
taxlaw-6404	1171	44	of	of	ADP
taxlaw-6404	1171	45	costs	cost	NOUN
taxlaw-6404	1171	46	from	from	ADP
taxlaw-6404	1171	47	consumers	consumer	NOUN
taxlaw-6404	1171	48	as	as	ADP
taxlaw-6404	1171	49	operating	operate	VERB
taxlaw-6404	1171	50	expense	expense	NOUN
taxlaw-6404	1171	51	,	,	PUNCT
taxlaw-6404	1171	52	tax	tax	NOUN
taxlaw-6404	1171	53	savings	saving	NOUN
taxlaw-6404	1171	54	(	(	PUNCT
taxlaw-6404	1171	55	adit	adit	NOUN
taxlaw-6404	1171	56	)	)	PUNCT
taxlaw-6404	1171	57	from	from	ADP
taxlaw-6404	1171	58	100	100	NUM
taxlaw-6404	1171	59	%	%	NOUN
taxlaw-6404	1171	60	bonus	bonus	NOUN
taxlaw-6404	1171	61	depreciation	depreciation	NOUN
taxlaw-6404	1171	62	,	,	PUNCT
taxlaw-6404	1171	63	and	and	CCONJ
taxlaw-6404	1171	64	returns	return	NOUN
taxlaw-6404	1171	65	to	to	PART
taxlaw-6404	1171	66	adit	adit	VERB
taxlaw-6404	1171	67	invested	invest	VERB
taxlaw-6404	1171	68	at	at	ADP
taxlaw-6404	1171	69	5	5	NUM
taxlaw-6404	1171	70	%	%	NOUN
taxlaw-6404	1171	71	interest	interest	NOUN
taxlaw-6404	1171	72	compounded	compound	VERB
taxlaw-6404	1171	73	annually	annually	ADV
taxlaw-6404	1171	74	.	.	PUNCT
taxlaw-6404	1172	1	the	the	DET
taxlaw-6404	1172	2	horizontal	horizontal	ADJ
taxlaw-6404	1172	3	axis	axis	NOUN
taxlaw-6404	1172	4	identifies	identify	VERB
taxlaw-6404	1172	5	the	the	DET
taxlaw-6404	1172	6	number	number	NOUN
taxlaw-6404	1172	7	of	of	ADP
taxlaw-6404	1172	8	years	year	NOUN
taxlaw-6404	1172	9	in	in	ADP
taxlaw-6404	1172	10	service	service	NOUN
taxlaw-6404	1172	11	and	and	CCONJ
taxlaw-6404	1172	12	the	the	DET
taxlaw-6404	1172	13	vertical	vertical	ADJ
taxlaw-6404	1172	14	axis	axis	NOUN
taxlaw-6404	1172	15	depicts	depict	VERB
taxlaw-6404	1172	16	recovery	recovery	NOUN
taxlaw-6404	1172	17	of	of	ADP
taxlaw-6404	1172	18	capital	capital	NOUN
taxlaw-6404	1172	19	investment	investment	NOUN
taxlaw-6404	1172	20	in	in	ADP
taxlaw-6404	1172	21	the	the	DET
taxlaw-6404	1172	22	asset	asset	NOUN
taxlaw-6404	1172	23	.	.	PUNCT
taxlaw-6404	1173	1	positive	positive	ADJ
taxlaw-6404	1173	2	figures	figure	NOUN
taxlaw-6404	1173	3	depict	depict	VERB
taxlaw-6404	1173	4	returns	return	NOUN
taxlaw-6404	1173	5	in	in	ADP
taxlaw-6404	1173	6	excess	excess	NOUN
taxlaw-6404	1173	7	of	of	ADP
taxlaw-6404	1173	8	original	original	ADJ
taxlaw-6404	1173	9	investment	investment	NOUN
taxlaw-6404	1173	10	.	.	PUNCT
taxlaw-6404	1174	1	-1000	-1000	INTJ
taxlaw-6404	1175	1	-800	-800	INTJ
taxlaw-6404	1176	1	-600	-600	INTJ
taxlaw-6404	1176	2	-400	-400	INTJ
taxlaw-6404	1177	1	-200	-200	NUM
taxlaw-6404	1177	2	0	0	NUM
taxlaw-6404	1177	3	200	200	NUM
taxlaw-6404	1177	4	400	400	NUM
taxlaw-6404	1177	5	600	600	NUM
taxlaw-6404	1177	6	800	800	NUM
taxlaw-6404	1177	7	1	1	NUM
taxlaw-6404	1177	8	4	4	NUM
taxlaw-6404	1177	9	7	7	NUM
taxlaw-6404	1177	10	10	10	NUM
taxlaw-6404	1177	11	13	13	NUM
taxlaw-6404	1177	12	16	16	NUM
taxlaw-6404	1177	13	19	19	NUM
taxlaw-6404	1177	14	22	22	NUM
taxlaw-6404	1177	15	25	25	NUM
taxlaw-6404	1177	16	28	28	NUM
taxlaw-6404	1177	17	31	31	NUM
taxlaw-6404	1177	18	34	34	NUM
taxlaw-6404	1177	19	37	37	NUM
taxlaw-6404	1177	20	40	40	NUM
taxlaw-6404	1177	21	43	43	NUM
taxlaw-6404	1177	22	46	46	NUM
taxlaw-6404	1177	23	49	49	NUM
taxlaw-6404	1177	24	52	52	NUM
taxlaw-6404	1177	25	55	55	NUM
taxlaw-6404	1177	26	capital	capital	NOUN
taxlaw-6404	1177	27	recovery	recovery	NOUN
taxlaw-6404	1177	28	with	with	ADP
taxlaw-6404	1177	29	100	100	NUM
taxlaw-6404	1177	30	%	%	NOUN
taxlaw-6404	1177	31	bonus	bonus	NOUN
taxlaw-6404	1177	32	depreciation	depreciation	NOUN
taxlaw-6404	1177	33	,	,	PUNCT
taxlaw-6404	1177	34	5	5	NUM
taxlaw-6404	1177	35	%	%	NOUN
taxlaw-6404	1177	36	compound	compound	NOUN
taxlaw-6404	1177	37	interest	interest	PROPN
taxlaw-6404	1177	38	columbia	columbia	PROPN
taxlaw-6404	1177	39	journal	journal	PROPN
taxlaw-6404	1177	40	of	of	ADP
taxlaw-6404	1177	41	tax	tax	NOUN
taxlaw-6404	1177	42	law	law	NOUN
taxlaw-6404	1177	43	[	[	X
taxlaw-6404	1177	44	vol	vol	NOUN
taxlaw-6404	1177	45	.	.	PUNCT
taxlaw-6404	1178	1	11:1	11:1	NUM
taxlaw-6404	1178	2	44	44	NUM
taxlaw-6404	1178	3	with	with	ADP
taxlaw-6404	1178	4	100	100	NUM
taxlaw-6404	1178	5	%	%	NOUN
taxlaw-6404	1178	6	bonus	bonus	NOUN
taxlaw-6404	1178	7	depreciation	depreciation	NOUN
taxlaw-6404	1178	8	,	,	PUNCT
taxlaw-6404	1178	9	an	an	DET
taxlaw-6404	1178	10	asset	asset	NOUN
taxlaw-6404	1178	11	costing	cost	VERB
taxlaw-6404	1178	12	$	$	SYM
taxlaw-6404	1178	13	1.2	1.2	NUM
taxlaw-6404	1178	14	million	million	NUM
taxlaw-6404	1178	15	to	to	PART
taxlaw-6404	1178	16	construct	construct	VERB
taxlaw-6404	1178	17	and	and	CCONJ
taxlaw-6404	1178	18	place	place	VERB
taxlaw-6404	1178	19	in	in	ADP
taxlaw-6404	1178	20	service	service	NOUN
taxlaw-6404	1178	21	,	,	PUNCT
taxlaw-6404	1178	22	with	with	ADP
taxlaw-6404	1178	23	a	a	DET
taxlaw-6404	1178	24	55	55	NUM
taxlaw-6404	1178	25	-	-	PUNCT
taxlaw-6404	1178	26	year	year	NOUN
taxlaw-6404	1178	27	service	service	NOUN
taxlaw-6404	1178	28	life	life	NOUN
taxlaw-6404	1178	29	,	,	PUNCT
taxlaw-6404	1178	30	will	will	AUX
taxlaw-6404	1178	31	achieve	achieve	VERB
taxlaw-6404	1178	32	complete	complete	ADJ
taxlaw-6404	1178	33	cost	cost	NOUN
taxlaw-6404	1178	34	recovery	recovery	NOUN
taxlaw-6404	1178	35	(	(	PUNCT
taxlaw-6404	1178	36	taking	take	VERB
taxlaw-6404	1178	37	into	into	ADP
taxlaw-6404	1178	38	consideration	consideration	NOUN
taxlaw-6404	1178	39	book	book	NOUN
taxlaw-6404	1178	40	depreciation	depreciation	NOUN
taxlaw-6404	1178	41	,	,	PUNCT
taxlaw-6404	1178	42	adit	adit	NOUN
taxlaw-6404	1178	43	and	and	CCONJ
taxlaw-6404	1178	44	returns	return	NOUN
taxlaw-6404	1178	45	to	to	PART
taxlaw-6404	1178	46	adit	adit	VERB
taxlaw-6404	1178	47	invested	invest	VERB
taxlaw-6404	1178	48	at	at	ADP
taxlaw-6404	1178	49	5	5	NUM
taxlaw-6404	1178	50	%	%	NOUN
taxlaw-6404	1178	51	interest	interest	NOUN
taxlaw-6404	1178	52	,	,	PUNCT
taxlaw-6404	1178	53	compounded	compound	VERB
taxlaw-6404	1178	54	annually	annually	ADV
taxlaw-6404	1178	55	)	)	PUNCT
taxlaw-6404	1178	56	at	at	ADP
taxlaw-6404	1178	57	approximately	approximately	ADV
taxlaw-6404	1178	58	the	the	DET
taxlaw-6404	1178	59	mid	mid	NOUN
taxlaw-6404	1178	60	-	-	NOUN
taxlaw-6404	1178	61	point	point	NOUN
taxlaw-6404	1178	62	of	of	ADP
taxlaw-6404	1178	63	the	the	DET
taxlaw-6404	1178	64	asset	asset	NOUN
taxlaw-6404	1178	65	’s	’s	PART
taxlaw-6404	1178	66	useful	useful	ADJ
taxlaw-6404	1178	67	life	life	NOUN
taxlaw-6404	1178	68	,	,	PUNCT
taxlaw-6404	1178	69	26	26	NUM
taxlaw-6404	1178	70	years	year	NOUN
taxlaw-6404	1178	71	.	.	PUNCT
taxlaw-6404	1179	1	earnings	earning	NOUN
taxlaw-6404	1179	2	resulting	result	VERB
taxlaw-6404	1179	3	from	from	ADP
taxlaw-6404	1179	4	adit	adit	NOUN
taxlaw-6404	1179	5	from	from	ADP
taxlaw-6404	1179	6	that	that	DET
taxlaw-6404	1179	7	point	point	NOUN
taxlaw-6404	1179	8	forward	forward	ADV
taxlaw-6404	1179	9	exceed	exceed	VERB
taxlaw-6404	1179	10	the	the	DET
taxlaw-6404	1179	11	purchase	purchase	NOUN
taxlaw-6404	1179	12	price	price	NOUN
taxlaw-6404	1179	13	of	of	ADP
taxlaw-6404	1179	14	the	the	DET
taxlaw-6404	1179	15	asset	asset	NOUN
taxlaw-6404	1179	16	.	.	PUNCT
taxlaw-6404	1180	1	if	if	SCONJ
taxlaw-6404	1180	2	the	the	DET
taxlaw-6404	1180	3	asset	asset	NOUN
taxlaw-6404	1180	4	is	be	AUX
taxlaw-6404	1180	5	employed	employ	VERB
taxlaw-6404	1180	6	for	for	ADP
taxlaw-6404	1180	7	its	its	PRON
taxlaw-6404	1180	8	fullservice	fullservice	PROPN
taxlaw-6404	1180	9	life	life	NOUN
taxlaw-6404	1180	10	,	,	PUNCT
taxlaw-6404	1180	11	the	the	DET
taxlaw-6404	1180	12	compounded	compound	VERB
taxlaw-6404	1180	13	returns	return	NOUN
taxlaw-6404	1180	14	to	to	PART
taxlaw-6404	1180	15	adit	adit	VERB
taxlaw-6404	1180	16	at	at	ADP
taxlaw-6404	1180	17	this	this	DET
taxlaw-6404	1180	18	interest	interest	NOUN
taxlaw-6404	1180	19	rate	rate	NOUN
taxlaw-6404	1180	20	will	will	AUX
taxlaw-6404	1180	21	produce	produce	VERB
taxlaw-6404	1180	22	an	an	DET
taxlaw-6404	1180	23	additional	additional	ADJ
taxlaw-6404	1180	24	$	$	SYM
taxlaw-6404	1180	25	582,000	582,000	NUM
taxlaw-6404	1180	26	in	in	ADP
taxlaw-6404	1180	27	earnings	earning	NOUN
taxlaw-6404	1180	28	after	after	ADP
taxlaw-6404	1180	29	full	full	ADJ
taxlaw-6404	1180	30	cost	cost	NOUN
taxlaw-6404	1180	31	recovery	recovery	NOUN
taxlaw-6404	1180	32	.	.	PUNCT
taxlaw-6404	1181	1	the	the	DET
taxlaw-6404	1181	2	calculations	calculation	NOUN
taxlaw-6404	1181	3	on	on	ADP
taxlaw-6404	1181	4	which	which	PRON
taxlaw-6404	1181	5	figure	figure	NOUN
taxlaw-6404	1181	6	7	7	NUM
taxlaw-6404	1181	7	is	be	AUX
taxlaw-6404	1181	8	based	base	VERB
taxlaw-6404	1181	9	are	be	AUX
taxlaw-6404	1181	10	included	include	VERB
taxlaw-6404	1181	11	in	in	ADP
taxlaw-6404	1181	12	appendix	appendix	PROPN
taxlaw-6404	1181	13	b.	b.	PROPN
taxlaw-6404	1181	14	for	for	ADP
taxlaw-6404	1181	15	example	example	NOUN
taxlaw-6404	1181	16	,	,	PUNCT
taxlaw-6404	1181	17	if	if	SCONJ
taxlaw-6404	1181	18	the	the	DET
taxlaw-6404	1181	19	returns	return	NOUN
taxlaw-6404	1181	20	to	to	ADP
taxlaw-6404	1181	21	the	the	DET
taxlaw-6404	1181	22	adit	adit	NOUN
taxlaw-6404	1181	23	account	account	NOUN
taxlaw-6404	1181	24	are	be	AUX
taxlaw-6404	1181	25	maintained	maintain	VERB
taxlaw-6404	1181	26	in	in	ADP
taxlaw-6404	1181	27	a	a	DET
taxlaw-6404	1181	28	retirement	retirement	NOUN
taxlaw-6404	1181	29	reserve	reserve	NOUN
taxlaw-6404	1181	30	,	,	PUNCT
taxlaw-6404	1181	31	the	the	DET
taxlaw-6404	1181	32	utility	utility	NOUN
taxlaw-6404	1181	33	will	will	AUX
taxlaw-6404	1181	34	earn	earn	VERB
taxlaw-6404	1181	35	interest	interest	NOUN
taxlaw-6404	1181	36	on	on	ADP
taxlaw-6404	1181	37	the	the	DET
taxlaw-6404	1181	38	adit	adit	NOUN
taxlaw-6404	1181	39	over	over	ADP
taxlaw-6404	1181	40	time	time	NOUN
taxlaw-6404	1181	41	.	.	PUNCT
taxlaw-6404	1182	1	the	the	DET
taxlaw-6404	1182	2	adit	adit	NOUN
taxlaw-6404	1182	3	and	and	CCONJ
taxlaw-6404	1182	4	the	the	DET
taxlaw-6404	1182	5	earnings	earning	NOUN
taxlaw-6404	1182	6	on	on	ADP
taxlaw-6404	1182	7	adit	adit	NOUN
taxlaw-6404	1182	8	from	from	ADP
taxlaw-6404	1182	9	compound	compound	NOUN
taxlaw-6404	1182	10	interest	interest	NOUN
taxlaw-6404	1182	11	allows	allow	VERB
taxlaw-6404	1182	12	a	a	DET
taxlaw-6404	1182	13	full	full	ADJ
taxlaw-6404	1182	14	recovery	recovery	NOUN
taxlaw-6404	1182	15	of	of	ADP
taxlaw-6404	1182	16	stranded	strand	VERB
taxlaw-6404	1182	17	assets	asset	NOUN
taxlaw-6404	1182	18	well	well	ADV
taxlaw-6404	1182	19	before	before	ADP
taxlaw-6404	1182	20	the	the	DET
taxlaw-6404	1182	21	end	end	NOUN
taxlaw-6404	1182	22	of	of	ADP
taxlaw-6404	1182	23	the	the	DET
taxlaw-6404	1182	24	service	service	NOUN
taxlaw-6404	1182	25	life	life	NOUN
taxlaw-6404	1182	26	of	of	ADP
taxlaw-6404	1182	27	the	the	DET
taxlaw-6404	1182	28	asset	asset	NOUN
taxlaw-6404	1182	29	.	.	PUNCT
taxlaw-6404	1183	1	after	after	ADP
taxlaw-6404	1183	2	that	that	DET
taxlaw-6404	1183	3	point	point	NOUN
taxlaw-6404	1183	4	,	,	PUNCT
taxlaw-6404	1183	5	the	the	DET
taxlaw-6404	1183	6	compound	compound	NOUN
taxlaw-6404	1183	7	interest	interest	NOUN
taxlaw-6404	1183	8	earned	earn	VERB
taxlaw-6404	1183	9	on	on	ADP
taxlaw-6404	1183	10	adit	adit	NOUN
taxlaw-6404	1183	11	will	will	AUX
taxlaw-6404	1183	12	exceed	exceed	VERB
taxlaw-6404	1183	13	the	the	DET
taxlaw-6404	1183	14	remaining	remain	VERB
taxlaw-6404	1183	15	unrecovered	unrecovered	ADJ
taxlaw-6404	1183	16	cost	cost	NOUN
taxlaw-6404	1183	17	of	of	ADP
taxlaw-6404	1183	18	the	the	DET
taxlaw-6404	1183	19	asset	asset	NOUN
taxlaw-6404	1183	20	.	.	PUNCT
taxlaw-6404	1184	1	in	in	ADP
taxlaw-6404	1184	2	such	such	ADJ
taxlaw-6404	1184	3	cases	case	NOUN
taxlaw-6404	1184	4	,	,	PUNCT
taxlaw-6404	1184	5	those	those	DET
taxlaw-6404	1184	6	additional	additional	ADJ
taxlaw-6404	1184	7	earnings	earning	NOUN
taxlaw-6404	1184	8	may	may	AUX
taxlaw-6404	1184	9	be	be	AUX
taxlaw-6404	1184	10	used	use	VERB
taxlaw-6404	1184	11	to	to	PART
taxlaw-6404	1184	12	offset	offset	VERB
taxlaw-6404	1184	13	other	other	ADJ
taxlaw-6404	1184	14	stranded	strand	VERB
taxlaw-6404	1184	15	costs	cost	NOUN
taxlaw-6404	1184	16	at	at	ADP
taxlaw-6404	1184	17	the	the	DET
taxlaw-6404	1184	18	time	time	NOUN
taxlaw-6404	1184	19	of	of	ADP
taxlaw-6404	1184	20	the	the	DET
taxlaw-6404	1184	21	regulatory	regulatory	ADJ
taxlaw-6404	1184	22	change	change	NOUN
taxlaw-6404	1184	23	.	.	PUNCT
taxlaw-6404	1185	1	note	note	VERB
taxlaw-6404	1185	2	that	that	SCONJ
taxlaw-6404	1185	3	a	a	DET
taxlaw-6404	1185	4	change	change	NOUN
taxlaw-6404	1185	5	in	in	ADP
taxlaw-6404	1185	6	regulatory	regulatory	ADJ
taxlaw-6404	1185	7	and	and	CCONJ
taxlaw-6404	1185	8	tax	tax	NOUN
taxlaw-6404	1185	9	policy	policy	NOUN
taxlaw-6404	1185	10	(	(	PUNCT
taxlaw-6404	1185	11	without	without	ADP
taxlaw-6404	1185	12	other	other	ADJ
taxlaw-6404	1185	13	modifications	modification	NOUN
taxlaw-6404	1185	14	)	)	PUNCT
taxlaw-6404	1185	15	could	could	AUX
taxlaw-6404	1185	16	have	have	VERB
taxlaw-6404	1185	17	adverse	adverse	ADJ
taxlaw-6404	1185	18	consequences	consequence	NOUN
taxlaw-6404	1185	19	.	.	PUNCT
taxlaw-6404	1186	1	for	for	ADP
taxlaw-6404	1186	2	example	example	NOUN
taxlaw-6404	1186	3	,	,	PUNCT
taxlaw-6404	1186	4	changing	change	VERB
taxlaw-6404	1186	5	the	the	DET
taxlaw-6404	1186	6	tax	tax	NOUN
taxlaw-6404	1186	7	and	and	CCONJ
taxlaw-6404	1186	8	regulatory	regulatory	ADJ
taxlaw-6404	1186	9	rules	rule	NOUN
taxlaw-6404	1186	10	to	to	PART
taxlaw-6404	1186	11	ignore	ignore	VERB
taxlaw-6404	1186	12	adit	adit	NOUN
taxlaw-6404	1186	13	in	in	ADP
taxlaw-6404	1186	14	the	the	DET
taxlaw-6404	1186	15	ratemaking	ratemaking	NOUN
taxlaw-6404	1186	16	process	process	NOUN
taxlaw-6404	1186	17	would	would	AUX
taxlaw-6404	1186	18	likely	likely	ADV
taxlaw-6404	1186	19	result	result	VERB
taxlaw-6404	1186	20	in	in	ADP
taxlaw-6404	1186	21	utilities	utility	NOUN
taxlaw-6404	1186	22	and	and	CCONJ
taxlaw-6404	1186	23	their	their	PRON
taxlaw-6404	1186	24	investors	investor	NOUN
taxlaw-6404	1186	25	enjoying	enjoy	VERB
taxlaw-6404	1186	26	the	the	DET
taxlaw-6404	1186	27	returns	return	NOUN
taxlaw-6404	1186	28	to	to	ADP
taxlaw-6404	1186	29	those	those	DET
taxlaw-6404	1186	30	tax	tax	NOUN
taxlaw-6404	1186	31	savings	saving	NOUN
taxlaw-6404	1186	32	as	as	ADP
taxlaw-6404	1186	33	either	either	CCONJ
taxlaw-6404	1186	34	lower	low	ADJ
taxlaw-6404	1186	35	rates	rate	NOUN
taxlaw-6404	1186	36	or	or	CCONJ
taxlaw-6404	1186	37	higher	high	ADJ
taxlaw-6404	1186	38	returns	return	NOUN
taxlaw-6404	1186	39	,	,	PUNCT
taxlaw-6404	1186	40	respectively	respectively	ADV
taxlaw-6404	1186	41	.	.	PUNCT
taxlaw-6404	1187	1	the	the	DET
taxlaw-6404	1187	2	tax	tax	NOUN
taxlaw-6404	1187	3	benefits	benefit	NOUN
taxlaw-6404	1187	4	from	from	ADP
taxlaw-6404	1187	5	deferral	deferral	ADJ
taxlaw-6404	1187	6	would	would	AUX
taxlaw-6404	1187	7	likely	likely	ADV
taxlaw-6404	1187	8	be	be	AUX
taxlaw-6404	1187	9	capitalized	capitalize	VERB
taxlaw-6404	1187	10	into	into	ADP
taxlaw-6404	1187	11	the	the	DET
taxlaw-6404	1187	12	value	value	NOUN
taxlaw-6404	1187	13	of	of	ADP
taxlaw-6404	1187	14	the	the	DET
taxlaw-6404	1187	15	stock	stock	NOUN
taxlaw-6404	1187	16	,	,	PUNCT
taxlaw-6404	1187	17	drawing	draw	VERB
taxlaw-6404	1187	18	additional	additional	ADJ
taxlaw-6404	1187	19	investors	investor	NOUN
taxlaw-6404	1187	20	to	to	PART
taxlaw-6404	1187	21	fund	fund	VERB
taxlaw-6404	1187	22	fossil	fossil	NOUN
taxlaw-6404	1187	23	fuel	fuel	NOUN
taxlaw-6404	1187	24	-	-	PUNCT
taxlaw-6404	1187	25	based	base	VERB
taxlaw-6404	1187	26	utilities	utility	NOUN
taxlaw-6404	1187	27	.	.	PUNCT
taxlaw-6404	1188	1	in	in	ADP
taxlaw-6404	1188	2	other	other	ADJ
taxlaw-6404	1188	3	words	word	NOUN
taxlaw-6404	1188	4	,	,	PUNCT
taxlaw-6404	1188	5	if	if	SCONJ
taxlaw-6404	1188	6	these	these	DET
taxlaw-6404	1188	7	tax	tax	NOUN
taxlaw-6404	1188	8	savings	saving	NOUN
taxlaw-6404	1188	9	provide	provide	VERB
taxlaw-6404	1188	10	higher	high	ADJ
taxlaw-6404	1188	11	returns	return	NOUN
taxlaw-6404	1188	12	to	to	ADP
taxlaw-6404	1188	13	investors	investor	NOUN
taxlaw-6404	1188	14	,	,	PUNCT
taxlaw-6404	1188	15	the	the	DET
taxlaw-6404	1188	16	price	price	NOUN
taxlaw-6404	1188	17	of	of	ADP
taxlaw-6404	1188	18	the	the	DET
taxlaw-6404	1188	19	utility	utility	NOUN
taxlaw-6404	1188	20	stock	stock	NOUN
taxlaw-6404	1188	21	may	may	AUX
taxlaw-6404	1188	22	rise	rise	VERB
taxlaw-6404	1188	23	.	.	PUNCT
taxlaw-6404	1189	1	without	without	ADP
taxlaw-6404	1189	2	regulatory	regulatory	ADJ
taxlaw-6404	1189	3	limits	limit	NOUN
taxlaw-6404	1189	4	,	,	PUNCT
taxlaw-6404	1189	5	utilities	utility	NOUN
taxlaw-6404	1189	6	could	could	AUX
taxlaw-6404	1189	7	disburse	disburse	VERB
taxlaw-6404	1189	8	the	the	DET
taxlaw-6404	1189	9	returns	return	NOUN
taxlaw-6404	1189	10	to	to	ADP
taxlaw-6404	1189	11	tax	tax	NOUN
taxlaw-6404	1189	12	savings	saving	NOUN
taxlaw-6404	1189	13	as	as	ADP
taxlaw-6404	1189	14	dividends	dividend	NOUN
taxlaw-6404	1189	15	,	,	PUNCT
taxlaw-6404	1189	16	attracting	attract	VERB
taxlaw-6404	1189	17	increased	increase	VERB
taxlaw-6404	1189	18	investment	investment	NOUN
taxlaw-6404	1189	19	in	in	ADP
taxlaw-6404	1189	20	fossil	fossil	NOUN
taxlaw-6404	1189	21	-	-	PUNCT
taxlaw-6404	1189	22	fuel	fuel	NOUN
taxlaw-6404	1189	23	based	base	VERB
taxlaw-6404	1189	24	energy	energy	NOUN
taxlaw-6404	1189	25	.	.	PUNCT
taxlaw-6404	1190	1	furthermore	furthermore	ADV
taxlaw-6404	1190	2	,	,	PUNCT
taxlaw-6404	1190	3	tax	tax	NOUN
taxlaw-6404	1190	4	subsidies	subsidy	NOUN
taxlaw-6404	1190	5	distort	distort	VERB
taxlaw-6404	1190	6	investment	investment	NOUN
taxlaw-6404	1190	7	decision	decision	NOUN
taxlaw-6404	1190	8	-	-	PUNCT
taxlaw-6404	1190	9	making	make	VERB
taxlaw-6404	1190	10	process	process	NOUN
taxlaw-6404	1190	11	and	and	CCONJ
taxlaw-6404	1190	12	are	be	AUX
taxlaw-6404	1190	13	likely	likely	ADJ
taxlaw-6404	1190	14	to	to	PART
taxlaw-6404	1190	15	result	result	VERB
taxlaw-6404	1190	16	in	in	ADP
taxlaw-6404	1190	17	the	the	DET
taxlaw-6404	1190	18	utilities	utility	NOUN
taxlaw-6404	1190	19	allocating	allocate	VERB
taxlaw-6404	1190	20	capital	capital	NOUN
taxlaw-6404	1190	21	inefficiently	inefficiently	ADV
taxlaw-6404	1190	22	.	.	PUNCT
taxlaw-6404	1191	1	without	without	ADP
taxlaw-6404	1191	2	regulatory	regulatory	ADJ
taxlaw-6404	1191	3	limits	limit	NOUN
taxlaw-6404	1191	4	,	,	PUNCT
taxlaw-6404	1191	5	utilities	utility	NOUN
taxlaw-6404	1191	6	could	could	AUX
taxlaw-6404	1191	7	also	also	ADV
taxlaw-6404	1191	8	use	use	VERB
taxlaw-6404	1191	9	the	the	DET
taxlaw-6404	1191	10	returns	return	NOUN
taxlaw-6404	1191	11	to	to	ADP
taxlaw-6404	1191	12	tax	tax	VERB
taxlaw-6404	1191	13	savings	saving	NOUN
taxlaw-6404	1191	14	to	to	PART
taxlaw-6404	1191	15	purchase	purchase	VERB
taxlaw-6404	1191	16	additional	additional	ADJ
taxlaw-6404	1191	17	fossil	fossil	NOUN
taxlaw-6404	1191	18	fuel	fuel	NOUN
taxlaw-6404	1191	19	infrastructure	infrastructure	NOUN
taxlaw-6404	1191	20	;	;	PUNCT
taxlaw-6404	1191	21	this	this	PRON
taxlaw-6404	1191	22	would	would	AUX
taxlaw-6404	1191	23	ensure	ensure	VERB
taxlaw-6404	1191	24	that	that	SCONJ
taxlaw-6404	1191	25	the	the	DET
taxlaw-6404	1191	26	utility	utility	NOUN
taxlaw-6404	1191	27	,	,	PUNCT
taxlaw-6404	1191	28	its	its	PRON
taxlaw-6404	1191	29	investors	investor	NOUN
taxlaw-6404	1191	30	,	,	PUNCT
taxlaw-6404	1191	31	and	and	CCONJ
taxlaw-6404	1191	32	its	its	PRON
taxlaw-6404	1191	33	ratepayers	ratepayer	NOUN
taxlaw-6404	1191	34	would	would	AUX
taxlaw-6404	1191	35	be	be	AUX
taxlaw-6404	1191	36	carbon	carbon	NOUN
taxlaw-6404	1191	37	-	-	PUNCT
taxlaw-6404	1191	38	dependent	dependent	ADJ
taxlaw-6404	1191	39	well	well	ADV
taxlaw-6404	1191	40	into	into	ADP
taxlaw-6404	1191	41	the	the	DET
taxlaw-6404	1191	42	future	future	NOUN
taxlaw-6404	1191	43	.	.	PUNCT
taxlaw-6404	1192	1	therefore	therefore	ADV
taxlaw-6404	1192	2	,	,	PUNCT
taxlaw-6404	1192	3	changes	change	NOUN
taxlaw-6404	1192	4	to	to	ADP
taxlaw-6404	1192	5	the	the	DET
taxlaw-6404	1192	6	regulatory	regulatory	ADJ
taxlaw-6404	1192	7	and	and	CCONJ
taxlaw-6404	1192	8	tax	tax	NOUN
taxlaw-6404	1192	9	rules	rule	NOUN
taxlaw-6404	1192	10	should	should	AUX
taxlaw-6404	1192	11	take	take	VERB
taxlaw-6404	1192	12	into	into	ADP
taxlaw-6404	1192	13	account	account	NOUN
taxlaw-6404	1192	14	these	these	DET
taxlaw-6404	1192	15	potentially	potentially	ADV
taxlaw-6404	1192	16	adverse	adverse	ADJ
taxlaw-6404	1192	17	incentives	incentive	NOUN
taxlaw-6404	1192	18	.	.	PUNCT
taxlaw-6404	1193	1	first	first	ADV
taxlaw-6404	1193	2	,	,	PUNCT
taxlaw-6404	1193	3	if	if	SCONJ
taxlaw-6404	1193	4	the	the	DET
taxlaw-6404	1193	5	tax	tax	NOUN
taxlaw-6404	1193	6	and	and	CCONJ
taxlaw-6404	1193	7	regulatory	regulatory	ADJ
taxlaw-6404	1193	8	rules	rule	NOUN
taxlaw-6404	1193	9	require	require	VERB
taxlaw-6404	1193	10	adit	adit	NOUN
taxlaw-6404	1193	11	to	to	PART
taxlaw-6404	1193	12	be	be	AUX
taxlaw-6404	1193	13	included	include	VERB
taxlaw-6404	1193	14	in	in	ADP
taxlaw-6404	1193	15	the	the	DET
taxlaw-6404	1193	16	rate	rate	NOUN
taxlaw-6404	1193	17	base	base	NOUN
taxlaw-6404	1193	18	,	,	PUNCT
taxlaw-6404	1193	19	consumers	consumer	NOUN
taxlaw-6404	1193	20	would	would	AUX
taxlaw-6404	1193	21	no	no	ADV
taxlaw-6404	1193	22	longer	long	ADV
taxlaw-6404	1193	23	receive	receive	VERB
taxlaw-6404	1193	24	the	the	DET
taxlaw-6404	1193	25	discount	discount	NOUN
taxlaw-6404	1193	26	from	from	ADP
taxlaw-6404	1193	27	accelerated	accelerated	ADJ
taxlaw-6404	1193	28	depreciation	depreciation	NOUN
taxlaw-6404	1193	29	.	.	PUNCT
taxlaw-6404	1194	1	to	to	PART
taxlaw-6404	1194	2	prevent	prevent	VERB
taxlaw-6404	1194	3	those	those	DET
taxlaw-6404	1194	4	tax	tax	NOUN
taxlaw-6404	1194	5	benefits	benefit	NOUN
taxlaw-6404	1194	6	from	from	ADP
taxlaw-6404	1194	7	being	be	AUX
taxlaw-6404	1194	8	passed	pass	VERB
taxlaw-6404	1194	9	forward	forward	ADV
taxlaw-6404	1194	10	to	to	ADP
taxlaw-6404	1194	11	investors	investor	NOUN
taxlaw-6404	1194	12	,	,	PUNCT
taxlaw-6404	1194	13	the	the	DET
taxlaw-6404	1194	14	regulatory	regulatory	ADJ
taxlaw-6404	1194	15	rules	rule	NOUN
taxlaw-6404	1194	16	could	could	AUX
taxlaw-6404	1194	17	impute	impute	VERB
taxlaw-6404	1194	18	a	a	DET
taxlaw-6404	1194	19	return	return	NOUN
taxlaw-6404	1194	20	to	to	PART
taxlaw-6404	1194	21	adit	adit	VERB
taxlaw-6404	1194	22	and	and	CCONJ
taxlaw-6404	1194	23	account	account	VERB
taxlaw-6404	1194	24	for	for	ADP
taxlaw-6404	1194	25	it	it	PRON
taxlaw-6404	1194	26	in	in	ADP
taxlaw-6404	1194	27	a	a	DET
taxlaw-6404	1194	28	retirement	retirement	NOUN
taxlaw-6404	1194	29	reserve	reserve	NOUN
taxlaw-6404	1194	30	.	.	PUNCT
taxlaw-6404	1195	1	the	the	DET
taxlaw-6404	1195	2	release	release	NOUN
taxlaw-6404	1195	3	of	of	ADP
taxlaw-6404	1195	4	those	those	DET
taxlaw-6404	1195	5	funds	fund	NOUN
taxlaw-6404	1195	6	for	for	ADP
taxlaw-6404	1195	7	use	use	NOUN
taxlaw-6404	1195	8	by	by	ADP
taxlaw-6404	1195	9	the	the	DET
taxlaw-6404	1195	10	utility	utility	NOUN
taxlaw-6404	1195	11	or	or	CCONJ
taxlaw-6404	1195	12	disbursement	disbursement	NOUN
taxlaw-6404	1195	13	to	to	ADP
taxlaw-6404	1195	14	investors	investor	NOUN
taxlaw-6404	1195	15	should	should	AUX
taxlaw-6404	1195	16	be	be	AUX
taxlaw-6404	1195	17	conditioned	condition	VERB
taxlaw-6404	1195	18	upon	upon	SCONJ
taxlaw-6404	1195	19	the	the	DET
taxlaw-6404	1195	20	passage	passage	NOUN
taxlaw-6404	1195	21	and	and	CCONJ
taxlaw-6404	1195	22	implementation	implementation	NOUN
taxlaw-6404	1195	23	of	of	ADP
taxlaw-6404	1195	24	climate	climate	NOUN
taxlaw-6404	1195	25	change	change	NOUN
taxlaw-6404	1195	26	legislation	legislation	NOUN
taxlaw-6404	1195	27	and	and	CCONJ
taxlaw-6404	1195	28	the	the	DET
taxlaw-6404	1195	29	decommissioning	decommissioning	NOUN
taxlaw-6404	1195	30	of	of	ADP
taxlaw-6404	1195	31	fossil	fossil	NOUN
taxlaw-6404	1195	32	-	-	PUNCT
taxlaw-6404	1195	33	fuel	fuel	NOUN
taxlaw-6404	1195	34	assets	asset	NOUN
taxlaw-6404	1195	35	.	.	PUNCT
taxlaw-6404	1196	1	in	in	ADP
taxlaw-6404	1196	2	addition	addition	NOUN
taxlaw-6404	1196	3	,	,	PUNCT
taxlaw-6404	1196	4	to	to	PART
taxlaw-6404	1196	5	undercut	undercut	VERB
taxlaw-6404	1196	6	any	any	DET
taxlaw-6404	1196	7	incentive	incentive	NOUN
taxlaw-6404	1196	8	to	to	PART
taxlaw-6404	1196	9	invest	invest	VERB
taxlaw-6404	1196	10	to	to	PART
taxlaw-6404	1196	11	reap	reap	VERB
taxlaw-6404	1196	12	the	the	DET
taxlaw-6404	1196	13	benefits	benefit	NOUN
taxlaw-6404	1196	14	of	of	ADP
taxlaw-6404	1196	15	stranded	strand	VERB
taxlaw-6404	1196	16	assets	asset	NOUN
taxlaw-6404	1196	17	relief	relief	NOUN
taxlaw-6404	1196	18	,	,	PUNCT
taxlaw-6404	1196	19	the	the	DET
taxlaw-6404	1196	20	retirement	retirement	NOUN
taxlaw-6404	1196	21	reserve	reserve	NOUN
taxlaw-6404	1196	22	could	could	AUX
taxlaw-6404	1196	23	be	be	AUX
taxlaw-6404	1196	24	directed	direct	VERB
taxlaw-6404	1196	25	to	to	ADP
taxlaw-6404	1196	26	past	past	ADJ
taxlaw-6404	1196	27	investors	investor	NOUN
taxlaw-6404	1196	28	based	base	VERB
taxlaw-6404	1196	29	on	on	ADP
taxlaw-6404	1196	30	capital	capital	NOUN
taxlaw-6404	1196	31	ownership	ownership	NOUN
taxlaw-6404	1196	32	during	during	ADP
taxlaw-6404	1196	33	the	the	DET
taxlaw-6404	1196	34	periods	period	NOUN
taxlaw-6404	1196	35	the	the	DET
taxlaw-6404	1196	36	assets	asset	NOUN
taxlaw-6404	1196	37	were	be	AUX
taxlaw-6404	1196	38	constructed	construct	VERB
taxlaw-6404	1196	39	and	and	CCONJ
taxlaw-6404	1196	40	placed	place	VERB
taxlaw-6404	1196	41	in	in	ADP
taxlaw-6404	1196	42	service	service	NOUN
taxlaw-6404	1196	43	.	.	PUNCT
taxlaw-6404	1197	1	the	the	DET
taxlaw-6404	1197	2	sums	sum	NOUN
taxlaw-6404	1197	3	in	in	ADP
taxlaw-6404	1197	4	the	the	DET
taxlaw-6404	1197	5	adit	adit	NOUN
taxlaw-6404	1197	6	account	account	NOUN
taxlaw-6404	1197	7	,	,	PUNCT
taxlaw-6404	1197	8	and	and	CCONJ
taxlaw-6404	1197	9	an	an	DET
taxlaw-6404	1197	10	assumed	assume	VERB
taxlaw-6404	1197	11	return	return	NOUN
taxlaw-6404	1197	12	to	to	ADP
taxlaw-6404	1197	13	those	those	DET
taxlaw-6404	1197	14	funds	fund	NOUN
taxlaw-6404	1197	15	,	,	PUNCT
taxlaw-6404	1197	16	would	would	AUX
taxlaw-6404	1197	17	be	be	AUX
taxlaw-6404	1197	18	charged	charge	VERB
taxlaw-6404	1197	19	against	against	ADP
taxlaw-6404	1197	20	stranded	strand	VERB
taxlaw-6404	1197	21	assets	asset	NOUN
taxlaw-6404	1197	22	based	base	VERB
taxlaw-6404	1197	23	on	on	ADP
taxlaw-6404	1197	24	ownership	ownership	NOUN
taxlaw-6404	1197	25	of	of	ADP
taxlaw-6404	1197	26	stocks	stock	NOUN
taxlaw-6404	1197	27	over	over	ADP
taxlaw-6404	1197	28	the	the	DET
taxlaw-6404	1197	29	periods	period	NOUN
taxlaw-6404	1197	30	those	those	DET
taxlaw-6404	1197	31	assets	asset	NOUN
taxlaw-6404	1197	32	were	be	AUX
taxlaw-6404	1197	33	acquired	acquire	VERB
taxlaw-6404	1197	34	and	and	CCONJ
taxlaw-6404	1197	35	placed	place	VERB
taxlaw-6404	1197	36	into	into	ADP
taxlaw-6404	1197	37	service.249	service.249	PROPN
taxlaw-6404	1197	38	249	249	NUM
taxlaw-6404	1197	39	utilities	utility	NOUN
taxlaw-6404	1197	40	must	must	AUX
taxlaw-6404	1197	41	maintain	maintain	VERB
taxlaw-6404	1197	42	records	record	NOUN
taxlaw-6404	1197	43	relating	relate	VERB
taxlaw-6404	1197	44	to	to	ADP
taxlaw-6404	1197	45	depreciated	depreciate	VERB
taxlaw-6404	1197	46	property	property	NOUN
taxlaw-6404	1197	47	based	base	VERB
taxlaw-6404	1197	48	on	on	ADP
taxlaw-6404	1197	49	the	the	DET
taxlaw-6404	1197	50	vintage	vintage	NOUN
taxlaw-6404	1197	51	of	of	ADP
taxlaw-6404	1197	52	the	the	DET
taxlaw-6404	1197	53	asset	asset	NOUN
taxlaw-6404	1197	54	,	,	PUNCT
taxlaw-6404	1197	55	tax	tax	NOUN
taxlaw-6404	1197	56	class	class	NOUN
taxlaw-6404	1197	57	,	,	PUNCT
taxlaw-6404	1197	58	tax	tax	NOUN
taxlaw-6404	1197	59	method	method	NOUN
taxlaw-6404	1197	60	,	,	PUNCT
taxlaw-6404	1197	61	and	and	CCONJ
taxlaw-6404	1197	62	recovery	recovery	NOUN
taxlaw-6404	1197	63	period	period	NOUN
taxlaw-6404	1197	64	;	;	PUNCT
taxlaw-6404	1197	65	record	record	NOUN
taxlaw-6404	1197	66	-	-	PUNCT
taxlaw-6404	1197	67	keeping	keeping	NOUN
taxlaw-6404	1197	68	may	may	AUX
taxlaw-6404	1197	69	entail	entail	VERB
taxlaw-6404	1197	70	the	the	DET
taxlaw-6404	1197	71	maintenance	maintenance	NOUN
taxlaw-6404	1197	72	of	of	ADP
taxlaw-6404	1197	73	as	as	ADV
taxlaw-6404	1197	74	many	many	ADJ
taxlaw-6404	1197	75	as	as	ADP
taxlaw-6404	1197	76	four	four	NUM
taxlaw-6404	1197	77	sets	set	NOUN
taxlaw-6404	1197	78	of	of	ADP
taxlaw-6404	1197	79	books	book	NOUN
taxlaw-6404	1197	80	.	.	PUNCT
taxlaw-6404	1198	1	see	see	VERB
taxlaw-6404	1198	2	eei	eei	PROPN
taxlaw-6404	1198	3	,	,	PUNCT
taxlaw-6404	1198	4	supra	supra	PROPN
taxlaw-6404	1198	5	note	note	PROPN
taxlaw-6404	1198	6	80	80	NUM
taxlaw-6404	1198	7	,	,	PUNCT
taxlaw-6404	1198	8	at	at	ADP
taxlaw-6404	1198	9	133	133	NUM
taxlaw-6404	1198	10	.	.	PUNCT
taxlaw-6404	1199	1	ferc	ferc	PROPN
taxlaw-6404	1199	2	also	also	ADV
taxlaw-6404	1199	3	keeps	keep	VERB
taxlaw-6404	1199	4	track	track	NOUN
taxlaw-6404	1199	5	of	of	ADP
taxlaw-6404	1199	6	a	a	DET
taxlaw-6404	1199	7	utility	utility	NOUN
taxlaw-6404	1199	8	’s	’s	PART
taxlaw-6404	1199	9	book	book	NOUN
taxlaw-6404	1199	10	records	record	NOUN
taxlaw-6404	1199	11	by	by	ADP
taxlaw-6404	1199	12	account	account	NOUN
taxlaw-6404	1199	13	,	,	PUNCT
taxlaw-6404	1199	14	subaccount	subaccount	NOUN
taxlaw-6404	1199	15	,	,	PUNCT
taxlaw-6404	1199	16	location	location	NOUN
taxlaw-6404	1199	17	,	,	PUNCT
taxlaw-6404	1199	18	and	and	CCONJ
taxlaw-6404	1199	19	vintage	vintage	NOUN
taxlaw-6404	1199	20	based	base	VERB
taxlaw-6404	1199	21	on	on	ADP
taxlaw-6404	1199	22	the	the	DET
taxlaw-6404	1199	23	utility	utility	NOUN
taxlaw-6404	1199	24	and	and	CCONJ
taxlaw-6404	1199	25	the	the	DET
taxlaw-6404	1199	26	jurisdiction	jurisdiction	NOUN
taxlaw-6404	1199	27	.	.	PUNCT
taxlaw-6404	1200	1	i	i	PRON
taxlaw-6404	1200	2	d.	d.	PROPN
taxlaw-6404	1200	3	by	by	ADP
taxlaw-6404	1200	4	matching	match	VERB
taxlaw-6404	1200	5	the	the	DET
taxlaw-6404	1200	6	records	record	NOUN
taxlaw-6404	1200	7	for	for	ADP
taxlaw-6404	1200	8	stranded	strand	VERB
taxlaw-6404	1200	9	assets	asset	NOUN
taxlaw-6404	1200	10	with	with	ADP
taxlaw-6404	1200	11	the	the	DET
taxlaw-6404	1200	12	stock	stock	NOUN
taxlaw-6404	1200	13	ownership	ownership	NOUN
taxlaw-6404	1200	14	records	record	NOUN
taxlaw-6404	1200	15	,	,	PUNCT
taxlaw-6404	1200	16	the	the	DET
taxlaw-6404	1200	17	specific	specific	ADJ
taxlaw-6404	1200	18	parties	party	NOUN
taxlaw-6404	1200	19	who	who	PRON
taxlaw-6404	1200	20	provided	provide	VERB
taxlaw-6404	1200	21	capital	capital	NOUN
taxlaw-6404	1200	22	for	for	ADP
taxlaw-6404	1200	23	their	their	PRON
taxlaw-6404	1200	24	construction	construction	NOUN
taxlaw-6404	1200	25	could	could	AUX
taxlaw-6404	1200	26	be	be	AUX
taxlaw-6404	1200	27	reimbursed	reimburse	VERB
taxlaw-6404	1200	28	.	.	PUNCT
taxlaw-6404	1201	1	2019	2019	NUM
taxlaw-6404	1201	2	]	]	PUNCT
taxlaw-6404	1201	3	stranded	strand	VERB
taxlaw-6404	1201	4	assets	asset	NOUN
taxlaw-6404	1201	5	and	and	CCONJ
taxlaw-6404	1201	6	efficient	efficient	ADJ
taxlaw-6404	1201	7	pricing	pricing	NOUN
taxlaw-6404	1201	8	for	for	ADP
taxlaw-6404	1201	9	regulated	regulated	ADJ
taxlaw-6404	1201	10	utilities	utility	NOUN
taxlaw-6404	1201	11	:	:	PUNCT
taxlaw-6404	1201	12	a	a	DET
taxlaw-6404	1201	13	federal	federal	ADJ
taxlaw-6404	1201	14	tax	tax	NOUN
taxlaw-6404	1201	15	solution	solution	NOUN
taxlaw-6404	1201	16	45	45	NUM
taxlaw-6404	1201	17	d.	d.	NOUN
taxlaw-6404	1201	18	handling	handle	VERB
taxlaw-6404	1201	19	excess	excess	ADJ
taxlaw-6404	1201	20	adit	adit	NOUN
taxlaw-6404	1201	21	from	from	ADP
taxlaw-6404	1201	22	corporate	corporate	ADJ
taxlaw-6404	1201	23	tax	tax	NOUN
taxlaw-6404	1201	24	rate	rate	NOUN
taxlaw-6404	1201	25	changes	change	NOUN
taxlaw-6404	1201	26	when	when	SCONJ
taxlaw-6404	1201	27	congress	congress	PROPN
taxlaw-6404	1201	28	reduces	reduce	VERB
taxlaw-6404	1201	29	corporate	corporate	ADJ
taxlaw-6404	1201	30	tax	tax	NOUN
taxlaw-6404	1201	31	rates	rate	NOUN
taxlaw-6404	1201	32	,	,	PUNCT
taxlaw-6404	1201	33	accrued	accrue	VERB
taxlaw-6404	1201	34	adit	adit	NOUN
taxlaw-6404	1201	35	may	may	AUX
taxlaw-6404	1201	36	exceed	exceed	VERB
taxlaw-6404	1201	37	the	the	DET
taxlaw-6404	1201	38	actual	actual	ADJ
taxlaw-6404	1201	39	tax	tax	NOUN
taxlaw-6404	1201	40	liabilities	liability	NOUN
taxlaw-6404	1201	41	that	that	PRON
taxlaw-6404	1201	42	will	will	AUX
taxlaw-6404	1201	43	be	be	AUX
taxlaw-6404	1201	44	due	due	ADJ
taxlaw-6404	1201	45	from	from	ADP
taxlaw-6404	1201	46	the	the	DET
taxlaw-6404	1201	47	utilities	utility	NOUN
taxlaw-6404	1201	48	in	in	ADP
taxlaw-6404	1201	49	the	the	DET
taxlaw-6404	1201	50	future.250	future.250	NOUN
taxlaw-6404	1201	51	the	the	DET
taxlaw-6404	1201	52	accrued	accrue	VERB
taxlaw-6404	1201	53	tax	tax	NOUN
taxlaw-6404	1201	54	savings	saving	NOUN
taxlaw-6404	1201	55	that	that	PRON
taxlaw-6404	1201	56	exceed	exceed	VERB
taxlaw-6404	1201	57	the	the	DET
taxlaw-6404	1201	58	tax	tax	NOUN
taxlaw-6404	1201	59	liabilities	liability	NOUN
taxlaw-6404	1201	60	that	that	PRON
taxlaw-6404	1201	61	will	will	AUX
taxlaw-6404	1201	62	accrue	accrue	VERB
taxlaw-6404	1201	63	in	in	ADP
taxlaw-6404	1201	64	the	the	DET
taxlaw-6404	1201	65	future	future	NOUN
taxlaw-6404	1201	66	under	under	ADP
taxlaw-6404	1201	67	the	the	DET
taxlaw-6404	1201	68	lower	low	ADJ
taxlaw-6404	1201	69	tax	tax	NOUN
taxlaw-6404	1201	70	rates	rate	NOUN
taxlaw-6404	1201	71	are	be	AUX
taxlaw-6404	1201	72	referred	refer	VERB
taxlaw-6404	1201	73	to	to	ADP
taxlaw-6404	1201	74	“	"	PUNCT
taxlaw-6404	1201	75	excess	excess	ADJ
taxlaw-6404	1201	76	deferrals	deferral	NOUN
taxlaw-6404	1201	77	”	"	PUNCT
taxlaw-6404	1201	78	251	251	NUM
taxlaw-6404	1201	79	or	or	CCONJ
taxlaw-6404	1201	80	“	"	PUNCT
taxlaw-6404	1201	81	excess	excess	ADJ
taxlaw-6404	1201	82	adit	adit	NOUN
taxlaw-6404	1201	83	.	.	PUNCT
taxlaw-6404	1201	84	”	"	PUNCT
taxlaw-6404	1202	1	in	in	ADP
taxlaw-6404	1202	2	1986	1986	NUM
taxlaw-6404	1202	3	,	,	PUNCT
taxlaw-6404	1202	4	when	when	SCONJ
taxlaw-6404	1202	5	corporate	corporate	ADJ
taxlaw-6404	1202	6	tax	tax	NOUN
taxlaw-6404	1202	7	rates	rate	NOUN
taxlaw-6404	1202	8	were	be	AUX
taxlaw-6404	1202	9	dropped	drop	VERB
taxlaw-6404	1202	10	from	from	ADP
taxlaw-6404	1202	11	46	46	NUM
taxlaw-6404	1202	12	%	%	NOUN
taxlaw-6404	1202	13	to	to	ADP
taxlaw-6404	1202	14	34	34	NUM
taxlaw-6404	1202	15	%	%	NOUN
taxlaw-6404	1202	16	,	,	PUNCT
taxlaw-6404	1202	17	congress	congress	PROPN
taxlaw-6404	1202	18	had	have	VERB
taxlaw-6404	1202	19	the	the	DET
taxlaw-6404	1202	20	option	option	NOUN
taxlaw-6404	1202	21	of	of	ADP
taxlaw-6404	1202	22	passing	pass	VERB
taxlaw-6404	1202	23	through	through	ADP
taxlaw-6404	1202	24	the	the	DET
taxlaw-6404	1202	25	excess	excess	ADJ
taxlaw-6404	1202	26	adit	adit	NOUN
taxlaw-6404	1202	27	to	to	ADP
taxlaw-6404	1202	28	ratepayers	ratepayer	NOUN
taxlaw-6404	1202	29	immediately	immediately	ADV
taxlaw-6404	1202	30	or	or	CCONJ
taxlaw-6404	1202	31	at	at	ADP
taxlaw-6404	1202	32	an	an	DET
taxlaw-6404	1202	33	accelerated	accelerate	VERB
taxlaw-6404	1202	34	rate.252	rate.252	PROPN
taxlaw-6404	1202	35	congress	congress	PROPN
taxlaw-6404	1202	36	elected	elect	VERB
taxlaw-6404	1202	37	to	to	PART
taxlaw-6404	1202	38	do	do	VERB
taxlaw-6404	1202	39	neither	neither	PRON
taxlaw-6404	1202	40	and	and	CCONJ
taxlaw-6404	1202	41	instead	instead	ADV
taxlaw-6404	1202	42	elected	elect	VERB
taxlaw-6404	1202	43	to	to	PART
taxlaw-6404	1202	44	require	require	VERB
taxlaw-6404	1202	45	the	the	DET
taxlaw-6404	1202	46	excess	excess	ADJ
taxlaw-6404	1202	47	adit	adit	NOUN
taxlaw-6404	1202	48	to	to	PART
taxlaw-6404	1202	49	be	be	AUX
taxlaw-6404	1202	50	passed	pass	VERB
taxlaw-6404	1202	51	to	to	ADP
taxlaw-6404	1202	52	consumers	consumer	NOUN
taxlaw-6404	1202	53	on	on	ADP
taxlaw-6404	1202	54	the	the	DET
taxlaw-6404	1202	55	same	same	ADJ
taxlaw-6404	1202	56	schedule	schedule	NOUN
taxlaw-6404	1202	57	as	as	SCONJ
taxlaw-6404	1202	58	before	before	SCONJ
taxlaw-6404	1202	59	the	the	DET
taxlaw-6404	1202	60	rate	rate	NOUN
taxlaw-6404	1202	61	change	change	NOUN
taxlaw-6404	1202	62	occurred.253	occurred.253	CCONJ
taxlaw-6404	1202	63	likewise	likewise	ADV
taxlaw-6404	1202	64	,	,	PUNCT
taxlaw-6404	1202	65	the	the	DET
taxlaw-6404	1202	66	tax	tax	NOUN
taxlaw-6404	1202	67	cuts	cut	NOUN
taxlaw-6404	1202	68	and	and	CCONJ
taxlaw-6404	1202	69	jobs	job	NOUN
taxlaw-6404	1202	70	act	act	NOUN
taxlaw-6404	1202	71	of	of	ADP
taxlaw-6404	1202	72	2017	2017	NUM
taxlaw-6404	1202	73	reduced	reduce	VERB
taxlaw-6404	1202	74	the	the	DET
taxlaw-6404	1202	75	top	top	ADJ
taxlaw-6404	1202	76	marginal	marginal	ADJ
taxlaw-6404	1202	77	corporate	corporate	ADJ
taxlaw-6404	1202	78	tax	tax	NOUN
taxlaw-6404	1202	79	rate	rate	NOUN
taxlaw-6404	1202	80	from	from	ADP
taxlaw-6404	1202	81	35	35	NUM
taxlaw-6404	1202	82	%	%	NOUN
taxlaw-6404	1202	83	to	to	ADP
taxlaw-6404	1202	84	a	a	DET
taxlaw-6404	1202	85	flat	flat	ADJ
taxlaw-6404	1202	86	rate	rate	NOUN
taxlaw-6404	1202	87	of	of	ADP
taxlaw-6404	1202	88	21%.254	21%.254	NUM
taxlaw-6404	1202	89	regulators	regulator	NOUN
taxlaw-6404	1202	90	are	be	AUX
taxlaw-6404	1202	91	faced	face	VERB
taxlaw-6404	1202	92	with	with	ADP
taxlaw-6404	1202	93	a	a	DET
taxlaw-6404	1202	94	similar	similar	ADJ
taxlaw-6404	1202	95	quandary	quandary	NOUN
taxlaw-6404	1202	96	with	with	ADP
taxlaw-6404	1202	97	the	the	DET
taxlaw-6404	1202	98	excess	excess	ADJ
taxlaw-6404	1202	99	adit	adit	NOUN
taxlaw-6404	1202	100	that	that	PRON
taxlaw-6404	1202	101	results	result	VERB
taxlaw-6404	1202	102	from	from	ADP
taxlaw-6404	1202	103	that	that	DET
taxlaw-6404	1202	104	recent	recent	ADJ
taxlaw-6404	1202	105	change	change	NOUN
taxlaw-6404	1202	106	.	.	PUNCT
taxlaw-6404	1203	1	sixteen	sixteen	NUM
taxlaw-6404	1203	2	states	state	NOUN
taxlaw-6404	1203	3	have	have	AUX
taxlaw-6404	1203	4	since	since	SCONJ
taxlaw-6404	1203	5	called	call	VERB
taxlaw-6404	1203	6	upon	upon	SCONJ
taxlaw-6404	1203	7	ferc	ferc	PROPN
taxlaw-6404	1203	8	to	to	PART
taxlaw-6404	1203	9	modify	modify	VERB
taxlaw-6404	1203	10	the	the	DET
taxlaw-6404	1203	11	tax	tax	NOUN
taxlaw-6404	1203	12	and	and	CCONJ
taxlaw-6404	1203	13	regulatory	regulatory	ADJ
taxlaw-6404	1203	14	rules	rule	NOUN
taxlaw-6404	1203	15	to	to	PART
taxlaw-6404	1203	16	permit	permit	VERB
taxlaw-6404	1203	17	a	a	DET
taxlaw-6404	1203	18	reduction	reduction	NOUN
taxlaw-6404	1203	19	in	in	ADP
taxlaw-6404	1203	20	utility	utility	NOUN
taxlaw-6404	1203	21	rates.255	rates.255	VERB
taxlaw-6404	1203	22	they	they	PRON
taxlaw-6404	1203	23	have	have	AUX
taxlaw-6404	1203	24	requested	request	VERB
taxlaw-6404	1203	25	that	that	SCONJ
taxlaw-6404	1203	26	ferc	ferc	PROPN
taxlaw-6404	1203	27	and	and	CCONJ
taxlaw-6404	1203	28	state	state	NOUN
taxlaw-6404	1203	29	public	public	ADJ
taxlaw-6404	1203	30	service	service	NOUN
taxlaw-6404	1203	31	commissions	commission	NOUN
taxlaw-6404	1203	32	authorize	authorize	VERB
taxlaw-6404	1203	33	the	the	DET
taxlaw-6404	1203	34	disbursement	disbursement	NOUN
taxlaw-6404	1203	35	of	of	ADP
taxlaw-6404	1203	36	the	the	DET
taxlaw-6404	1203	37	excess	excess	ADJ
taxlaw-6404	1203	38	adit	adit	NOUN
taxlaw-6404	1203	39	to	to	ADP
taxlaw-6404	1203	40	consumers	consumer	NOUN
taxlaw-6404	1203	41	at	at	ADP
taxlaw-6404	1203	42	an	an	DET
taxlaw-6404	1203	43	accelerated	accelerated	ADJ
taxlaw-6404	1203	44	rate	rate	NOUN
taxlaw-6404	1203	45	to	to	PART
taxlaw-6404	1203	46	reduce	reduce	VERB
taxlaw-6404	1203	47	their	their	PRON
taxlaw-6404	1203	48	tax	tax	NOUN
taxlaw-6404	1203	49	expense	expense	NOUN
taxlaw-6404	1203	50	,	,	PUNCT
taxlaw-6404	1203	51	and	and	CCONJ
taxlaw-6404	1203	52	consequently	consequently	ADV
taxlaw-6404	1203	53	,	,	PUNCT
taxlaw-6404	1203	54	their	their	PRON
taxlaw-6404	1203	55	utility	utility	NOUN
taxlaw-6404	1203	56	rates	rate	NOUN
taxlaw-6404	1203	57	.	.	PUNCT
taxlaw-6404	1204	1	ferc	ferc	PROPN
taxlaw-6404	1204	2	has	have	AUX
taxlaw-6404	1204	3	declined	decline	VERB
taxlaw-6404	1204	4	to	to	PART
taxlaw-6404	1204	5	do	do	VERB
taxlaw-6404	1204	6	so	so	ADV
taxlaw-6404	1204	7	and	and	CCONJ
taxlaw-6404	1204	8	has	have	AUX
taxlaw-6404	1204	9	required	require	VERB
taxlaw-6404	1204	10	that	that	SCONJ
taxlaw-6404	1204	11	excess	excess	ADJ
taxlaw-6404	1204	12	adit	adit	NOUN
taxlaw-6404	1204	13	be	be	AUX
taxlaw-6404	1204	14	amortized	amortize	VERB
taxlaw-6404	1204	15	over	over	ADP
taxlaw-6404	1204	16	the	the	DET
taxlaw-6404	1204	17	same	same	ADJ
taxlaw-6404	1204	18	period	period	NOUN
taxlaw-6404	1204	19	as	as	SCONJ
taxlaw-6404	1204	20	applied	apply	VERB
taxlaw-6404	1204	21	before	before	ADP
taxlaw-6404	1204	22	the	the	DET
taxlaw-6404	1204	23	change	change	NOUN
taxlaw-6404	1204	24	in	in	ADP
taxlaw-6404	1204	25	the	the	DET
taxlaw-6404	1204	26	corporate	corporate	ADJ
taxlaw-6404	1204	27	tax	tax	NOUN
taxlaw-6404	1204	28	rates.256	rates.256	PROPN
taxlaw-6404	1204	29	ferc	ferc	PROPN
taxlaw-6404	1204	30	’s	’s	PART
taxlaw-6404	1204	31	rationale	rationale	NOUN
taxlaw-6404	1204	32	was	be	AUX
taxlaw-6404	1204	33	that	that	SCONJ
taxlaw-6404	1204	34	amortization	amortization	NOUN
taxlaw-6404	1204	35	would	would	AUX
taxlaw-6404	1204	36	be	be	AUX
taxlaw-6404	1204	37	consistent	consistent	ADJ
taxlaw-6404	1204	38	with	with	ADP
taxlaw-6404	1204	39	their	their	PRON
taxlaw-6404	1204	40	past	past	NOUN
taxlaw-6404	1204	41	practice.257	practice.257	NOUN
taxlaw-6404	1204	42	there	there	PRON
taxlaw-6404	1204	43	are	be	VERB
taxlaw-6404	1204	44	also	also	ADV
taxlaw-6404	1204	45	other	other	ADJ
taxlaw-6404	1204	46	justifications	justification	NOUN
taxlaw-6404	1204	47	for	for	ADP
taxlaw-6404	1204	48	maintaining	maintain	VERB
taxlaw-6404	1204	49	the	the	DET
taxlaw-6404	1204	50	current	current	ADJ
taxlaw-6404	1204	51	policy	policy	NOUN
taxlaw-6404	1204	52	.	.	PUNCT
taxlaw-6404	1205	1	first	first	ADV
taxlaw-6404	1205	2	,	,	PUNCT
taxlaw-6404	1205	3	current	current	ADJ
taxlaw-6404	1205	4	and	and	CCONJ
taxlaw-6404	1205	5	future	future	ADJ
taxlaw-6404	1205	6	rate	rate	NOUN
taxlaw-6404	1205	7	payers	payer	NOUN
taxlaw-6404	1205	8	are	be	AUX
taxlaw-6404	1205	9	not	not	PART
taxlaw-6404	1205	10	necessarily	necessarily	ADV
taxlaw-6404	1205	11	the	the	DET
taxlaw-6404	1205	12	same	same	ADJ
taxlaw-6404	1205	13	parties	party	NOUN
taxlaw-6404	1205	14	that	that	PRON
taxlaw-6404	1205	15	have	have	AUX
taxlaw-6404	1205	16	overpaid	overpay	VERB
taxlaw-6404	1205	17	the	the	DET
taxlaw-6404	1205	18	tax	tax	NOUN
taxlaw-6404	1205	19	expense	expense	NOUN
taxlaw-6404	1205	20	which	which	PRON
taxlaw-6404	1205	21	has	have	AUX
taxlaw-6404	1205	22	created	create	VERB
taxlaw-6404	1205	23	the	the	DET
taxlaw-6404	1205	24	excess	excess	ADJ
taxlaw-6404	1205	25	adit	adit	NOUN
taxlaw-6404	1205	26	.	.	PUNCT
taxlaw-6404	1206	1	the	the	DET
taxlaw-6404	1206	2	assets	asset	NOUN
taxlaw-6404	1206	3	that	that	PRON
taxlaw-6404	1206	4	give	give	VERB
taxlaw-6404	1206	5	rise	rise	NOUN
taxlaw-6404	1206	6	to	to	PART
taxlaw-6404	1206	7	adit	adit	VERB
taxlaw-6404	1206	8	have	have	VERB
taxlaw-6404	1206	9	service	service	NOUN
taxlaw-6404	1206	10	lives	life	NOUN
taxlaw-6404	1206	11	of	of	ADP
taxlaw-6404	1206	12	over	over	ADP
taxlaw-6404	1206	13	55	55	NUM
taxlaw-6404	1206	14	years	year	NOUN
taxlaw-6404	1206	15	and	and	CCONJ
taxlaw-6404	1206	16	the	the	DET
taxlaw-6404	1206	17	tax	tax	NOUN
taxlaw-6404	1206	18	/	/	SYM
taxlaw-6404	1206	19	book	book	NOUN
taxlaw-6404	1206	20	disparities	disparity	NOUN
taxlaw-6404	1206	21	that	that	PRON
taxlaw-6404	1206	22	have	have	AUX
taxlaw-6404	1206	23	given	give	VERB
taxlaw-6404	1206	24	rise	rise	NOUN
taxlaw-6404	1206	25	to	to	ADP
taxlaw-6404	1206	26	the	the	DET
taxlaw-6404	1206	27	adit	adit	NOUN
taxlaw-6404	1206	28	have	have	AUX
taxlaw-6404	1206	29	been	be	AUX
taxlaw-6404	1206	30	in	in	ADP
taxlaw-6404	1206	31	place	place	NOUN
taxlaw-6404	1206	32	for	for	ADP
taxlaw-6404	1206	33	over	over	ADP
taxlaw-6404	1206	34	35	35	NUM
taxlaw-6404	1206	35	years	year	NOUN
taxlaw-6404	1206	36	.	.	PUNCT
taxlaw-6404	1207	1	250	250	NUM
taxlaw-6404	1207	2	see	see	VERB
taxlaw-6404	1207	3	kiefer	kiefer	NOUN
taxlaw-6404	1207	4	,	,	PUNCT
taxlaw-6404	1207	5	supra	supra	PROPN
taxlaw-6404	1207	6	note	note	PROPN
taxlaw-6404	1207	7	36	36	NUM
taxlaw-6404	1207	8	,	,	PUNCT
taxlaw-6404	1207	9	at	at	ADP
taxlaw-6404	1207	10	23	23	NUM
taxlaw-6404	1207	11	.	.	PUNCT
taxlaw-6404	1208	1	251	251	NUM
taxlaw-6404	1208	2	see	see	VERB
taxlaw-6404	1208	3	gao	gao	PROPN
taxlaw-6404	1208	4	,	,	PUNCT
taxlaw-6404	1208	5	supra	supra	PROPN
taxlaw-6404	1208	6	note	note	PROPN
taxlaw-6404	1208	7	142	142	NUM
taxlaw-6404	1208	8	,	,	PUNCT
taxlaw-6404	1208	9	at	at	ADP
taxlaw-6404	1208	10	18	18	NUM
taxlaw-6404	1208	11	-	-	SYM
taxlaw-6404	1208	12	20	20	NUM
taxlaw-6404	1208	13	.	.	PUNCT
taxlaw-6404	1209	1	252	252	NUM
taxlaw-6404	1209	2	see	see	VERB
taxlaw-6404	1209	3	gao	gao	PROPN
taxlaw-6404	1209	4	,	,	PUNCT
taxlaw-6404	1209	5	supra	supra	PROPN
taxlaw-6404	1209	6	note	note	PROPN
taxlaw-6404	1209	7	142	142	NUM
taxlaw-6404	1209	8	,	,	PUNCT
taxlaw-6404	1209	9	at	at	ADP
taxlaw-6404	1209	10	18	18	NUM
taxlaw-6404	1209	11	.	.	PUNCT
taxlaw-6404	1210	1	for	for	ADP
taxlaw-6404	1210	2	a	a	DET
taxlaw-6404	1210	3	comparison	comparison	NOUN
taxlaw-6404	1210	4	of	of	ADP
taxlaw-6404	1210	5	tax	tax	NOUN
taxlaw-6404	1210	6	savings	saving	NOUN
taxlaw-6404	1210	7	flow	flow	NOUN
taxlaw-6404	1210	8	-	-	PUNCT
taxlaw-6404	1210	9	through	through	ADP
taxlaw-6404	1210	10	treatment	treatment	NOUN
taxlaw-6404	1210	11	with	with	ADP
taxlaw-6404	1210	12	the	the	DET
taxlaw-6404	1210	13	normalization	normalization	NOUN
taxlaw-6404	1210	14	treatment	treatment	NOUN
taxlaw-6404	1210	15	,	,	PUNCT
taxlaw-6404	1210	16	see	see	VERB
taxlaw-6404	1210	17	max	max	PROPN
taxlaw-6404	1210	18	swiren	swiren	PROPN
taxlaw-6404	1210	19	,	,	PUNCT
taxlaw-6404	1210	20	accelerated	accelerate	VERB
taxlaw-6404	1210	21	depreciation	depreciation	NOUN
taxlaw-6404	1210	22	tax	tax	NOUN
taxlaw-6404	1210	23	benefits	benefit	NOUN
taxlaw-6404	1210	24	in	in	ADP
taxlaw-6404	1210	25	utility	utility	NOUN
taxlaw-6404	1210	26	rate	rate	NOUN
taxlaw-6404	1210	27	making	making	NOUN
taxlaw-6404	1210	28	,	,	PUNCT
taxlaw-6404	1210	29	28	28	NUM
taxlaw-6404	1210	30	chicago	chicago	PROPN
taxlaw-6404	1210	31	l.	l.	PROPN
taxlaw-6404	1210	32	rev	rev	PROPN
taxlaw-6404	1210	33	.	.	PROPN
taxlaw-6404	1211	1	629	629	NUM
taxlaw-6404	1211	2	(	(	PUNCT
taxlaw-6404	1211	3	1961	1961	NUM
taxlaw-6404	1211	4	)	)	PUNCT
taxlaw-6404	1211	5	.	.	PUNCT
taxlaw-6404	1212	1	253	253	NUM
taxlaw-6404	1212	2	see	see	VERB
taxlaw-6404	1212	3	tax	tax	NOUN
taxlaw-6404	1212	4	reform	reform	NOUN
taxlaw-6404	1212	5	act	act	NOUN
taxlaw-6404	1212	6	of	of	ADP
taxlaw-6404	1212	7	1986	1986	NUM
taxlaw-6404	1212	8	,	,	PUNCT
taxlaw-6404	1212	9	pub	pub	NOUN
taxlaw-6404	1212	10	.	.	PUNCT
taxlaw-6404	1213	1	l.	l.	PROPN
taxlaw-6404	1213	2	99	99	NUM
taxlaw-6404	1213	3	-	-	SYM
taxlaw-6404	1213	4	514	514	NUM
taxlaw-6404	1213	5	,	,	PUNCT
taxlaw-6404	1213	6	§	§	PROPN
taxlaw-6404	1213	7	203(e	203(e	PROPN
taxlaw-6404	1213	8	)	)	PUNCT
taxlaw-6404	1213	9	,	,	PUNCT
taxlaw-6404	1213	10	100	100	NUM
taxlaw-6404	1213	11	stat	stat	NOUN
taxlaw-6404	1213	12	.	.	PUNCT
taxlaw-6404	1214	1	2085	2085	NUM
taxlaw-6404	1214	2	,	,	PUNCT
taxlaw-6404	1214	3	2146	2146	NUM
taxlaw-6404	1214	4	.	.	PUNCT
taxlaw-6404	1215	1	254	254	NUM
taxlaw-6404	1215	2	most	most	ADJ
taxlaw-6404	1215	3	of	of	ADP
taxlaw-6404	1215	4	the	the	DET
taxlaw-6404	1215	5	investor	investor	NOUN
taxlaw-6404	1215	6	-	-	PUNCT
taxlaw-6404	1215	7	owned	own	VERB
taxlaw-6404	1215	8	utilities	utility	NOUN
taxlaw-6404	1215	9	have	have	AUX
taxlaw-6404	1215	10	recharacterized	recharacterize	VERB
taxlaw-6404	1215	11	the	the	DET
taxlaw-6404	1215	12	funds	fund	NOUN
taxlaw-6404	1215	13	that	that	PRON
taxlaw-6404	1215	14	were	be	AUX
taxlaw-6404	1215	15	previously	previously	ADV
taxlaw-6404	1215	16	included	include	VERB
taxlaw-6404	1215	17	in	in	ADP
taxlaw-6404	1215	18	adit	adit	NOUN
taxlaw-6404	1215	19	attributing	attribute	VERB
taxlaw-6404	1215	20	to	to	ADP
taxlaw-6404	1215	21	the	the	DET
taxlaw-6404	1215	22	change	change	NOUN
taxlaw-6404	1215	23	in	in	ADP
taxlaw-6404	1215	24	tax	tax	NOUN
taxlaw-6404	1215	25	rates	rate	NOUN
taxlaw-6404	1215	26	,	,	PUNCT
taxlaw-6404	1215	27	but	but	CCONJ
taxlaw-6404	1215	28	they	they	PRON
taxlaw-6404	1215	29	have	have	AUX
taxlaw-6404	1215	30	not	not	PART
taxlaw-6404	1215	31	been	be	AUX
taxlaw-6404	1215	32	consistent	consistent	ADJ
taxlaw-6404	1215	33	in	in	ADP
taxlaw-6404	1215	34	their	their	PRON
taxlaw-6404	1215	35	recharacterization	recharacterization	NOUN
taxlaw-6404	1215	36	,	,	PUNCT
taxlaw-6404	1215	37	with	with	ADP
taxlaw-6404	1215	38	some	some	PRON
taxlaw-6404	1215	39	reclassifying	reclassify	VERB
taxlaw-6404	1215	40	the	the	DET
taxlaw-6404	1215	41	excess	excess	ADJ
taxlaw-6404	1215	42	adit	adit	NOUN
taxlaw-6404	1215	43	as	as	ADP
taxlaw-6404	1215	44	regulatory	regulatory	ADJ
taxlaw-6404	1215	45	liabilities	liability	NOUN
taxlaw-6404	1215	46	and	and	CCONJ
taxlaw-6404	1215	47	others	other	NOUN
taxlaw-6404	1215	48	in	in	ADP
taxlaw-6404	1215	49	other	other	ADJ
taxlaw-6404	1215	50	ways	way	NOUN
taxlaw-6404	1215	51	.	.	PUNCT
taxlaw-6404	1216	1	for	for	ADP
taxlaw-6404	1216	2	this	this	DET
taxlaw-6404	1216	3	reason	reason	NOUN
taxlaw-6404	1216	4	,	,	PUNCT
taxlaw-6404	1216	5	reviewing	review	VERB
taxlaw-6404	1216	6	the	the	DET
taxlaw-6404	1216	7	financial	financial	ADJ
taxlaw-6404	1216	8	statements	statement	NOUN
taxlaw-6404	1216	9	before	before	ADP
taxlaw-6404	1216	10	the	the	DET
taxlaw-6404	1216	11	end	end	NOUN
taxlaw-6404	1216	12	of	of	ADP
taxlaw-6404	1216	13	2016	2016	NUM
taxlaw-6404	1216	14	provides	provide	VERB
taxlaw-6404	1216	15	a	a	DET
taxlaw-6404	1216	16	clearer	clear	ADJ
taxlaw-6404	1216	17	picture	picture	NOUN
taxlaw-6404	1216	18	of	of	ADP
taxlaw-6404	1216	19	the	the	DET
taxlaw-6404	1216	20	tax	tax	NOUN
taxlaw-6404	1216	21	savings	saving	NOUN
taxlaw-6404	1216	22	that	that	PRON
taxlaw-6404	1216	23	will	will	AUX
taxlaw-6404	1216	24	continue	continue	VERB
taxlaw-6404	1216	25	to	to	PART
taxlaw-6404	1216	26	be	be	AUX
taxlaw-6404	1216	27	available	available	ADJ
taxlaw-6404	1216	28	over	over	ADP
taxlaw-6404	1216	29	the	the	DET
taxlaw-6404	1216	30	life	life	NOUN
taxlaw-6404	1216	31	of	of	ADP
taxlaw-6404	1216	32	the	the	DET
taxlaw-6404	1216	33	assets	asset	NOUN
taxlaw-6404	1216	34	for	for	ADP
taxlaw-6404	1216	35	use	use	NOUN
taxlaw-6404	1216	36	as	as	ADP
taxlaw-6404	1216	37	an	an	DET
taxlaw-6404	1216	38	insurance	insurance	NOUN
taxlaw-6404	1216	39	pool	pool	NOUN
taxlaw-6404	1216	40	for	for	ADP
taxlaw-6404	1216	41	stranded	strand	VERB
taxlaw-6404	1216	42	assets	asset	NOUN
taxlaw-6404	1216	43	.	.	PUNCT
taxlaw-6404	1217	1	255	255	NUM
taxlaw-6404	1217	2	see	see	VERB
taxlaw-6404	1217	3	paige	paige	PROPN
taxlaw-6404	1217	4	jones	jones	PROPN
taxlaw-6404	1217	5	,	,	PUNCT
taxlaw-6404	1217	6	states	state	NOUN
taxlaw-6404	1217	7	call	call	VERB
taxlaw-6404	1217	8	for	for	ADP
taxlaw-6404	1217	9	lower	low	ADJ
taxlaw-6404	1217	10	utility	utility	NOUN
taxlaw-6404	1217	11	rates	rate	NOUN
taxlaw-6404	1217	12	in	in	ADP
taxlaw-6404	1217	13	light	light	NOUN
taxlaw-6404	1217	14	of	of	ADP
taxlaw-6404	1217	15	lower	low	ADJ
taxlaw-6404	1217	16	corporate	corporate	ADJ
taxlaw-6404	1217	17	tax	tax	NOUN
taxlaw-6404	1217	18	rate	rate	NOUN
taxlaw-6404	1217	19	,	,	PUNCT
taxlaw-6404	1217	20	tax	tax	NOUN
taxlaw-6404	1217	21	notes	note	NOUN
taxlaw-6404	1217	22	(	(	PUNCT
taxlaw-6404	1217	23	jan	jan	PROPN
taxlaw-6404	1217	24	.	.	PROPN
taxlaw-6404	1217	25	15	15	NUM
taxlaw-6404	1217	26	,	,	PUNCT
taxlaw-6404	1217	27	2018	2018	NUM
taxlaw-6404	1217	28	)	)	PUNCT
taxlaw-6404	1217	29	.	.	PUNCT
taxlaw-6404	1218	1	https://www.taxnotes.com/tax-notes-today-state/utility-tax/states-call-lower-utility-rates-light-lowercorporate-tax-rate/2018/01/12/26sbv	https://www.taxnotes.com/tax-notes-today-state/utility-tax/states-call-lower-utility-rates-light-lowercorporate-tax-rate/2018/01/12/26sbv	VERB
taxlaw-6404	1219	1	[	[	X
taxlaw-6404	1219	2	https://perma.cc/mp5m-qbfg	https://perma.cc/mp5m-qbfg	X
taxlaw-6404	1219	3	]	]	X
taxlaw-6404	1219	4	.	.	PUNCT
taxlaw-6404	1220	1	the	the	DET
taxlaw-6404	1220	2	sixteen	sixteen	NUM
taxlaw-6404	1220	3	states	state	NOUN
taxlaw-6404	1220	4	include	include	VERB
taxlaw-6404	1220	5	california	california	PROPN
taxlaw-6404	1220	6	,	,	PUNCT
taxlaw-6404	1220	7	connecticut	connecticut	PROPN
taxlaw-6404	1220	8	,	,	PUNCT
taxlaw-6404	1220	9	florida	florida	PROPN
taxlaw-6404	1220	10	,	,	PUNCT
taxlaw-6404	1220	11	illinois	illinois	PROPN
taxlaw-6404	1220	12	,	,	PUNCT
taxlaw-6404	1220	13	kentucky	kentucky	PROPN
taxlaw-6404	1220	14	,	,	PUNCT
taxlaw-6404	1220	15	maine	maine	PROPN
taxlaw-6404	1220	16	,	,	PUNCT
taxlaw-6404	1220	17	maryland	maryland	PROPN
taxlaw-6404	1220	18	,	,	PUNCT
taxlaw-6404	1220	19	massachusetts	massachusetts	PROPN
taxlaw-6404	1220	20	,	,	PUNCT
taxlaw-6404	1220	21	nevada	nevada	PROPN
taxlaw-6404	1220	22	,	,	PUNCT
taxlaw-6404	1220	23	new	new	PROPN
taxlaw-6404	1220	24	hampshire	hampshire	PROPN
taxlaw-6404	1220	25	,	,	PUNCT
taxlaw-6404	1220	26	new	new	PROPN
taxlaw-6404	1220	27	york	york	PROPN
taxlaw-6404	1220	28	,	,	PUNCT
taxlaw-6404	1220	29	north	north	PROPN
taxlaw-6404	1220	30	carolina	carolina	PROPN
taxlaw-6404	1220	31	,	,	PUNCT
taxlaw-6404	1220	32	rhode	rhode	PROPN
taxlaw-6404	1220	33	island	island	PROPN
taxlaw-6404	1220	34	,	,	PUNCT
taxlaw-6404	1220	35	texas	texas	PROPN
taxlaw-6404	1220	36	,	,	PUNCT
taxlaw-6404	1220	37	vermont	vermont	PROPN
taxlaw-6404	1220	38	,	,	PUNCT
taxlaw-6404	1220	39	and	and	CCONJ
taxlaw-6404	1220	40	virginia	virginia	PROPN
taxlaw-6404	1220	41	.	.	PUNCT
taxlaw-6404	1221	1	256	256	NUM
taxlaw-6404	1221	2	see	see	VERB
taxlaw-6404	1221	3	83	83	NUM
taxlaw-6404	1221	4	fed	feed	VERB
taxlaw-6404	1221	5	.	.	PUNCT
taxlaw-6404	1222	1	reg	reg	PROPN
taxlaw-6404	1222	2	.	.	PUNCT
taxlaw-6404	1223	1	59,295	59,295	NUM
taxlaw-6404	1223	2	(	(	PUNCT
taxlaw-6404	1223	3	nov	nov	PROPN
taxlaw-6404	1223	4	.	.	PROPN
taxlaw-6404	1223	5	23	23	NUM
taxlaw-6404	1223	6	,	,	PUNCT
taxlaw-6404	1223	7	2018	2018	NUM
taxlaw-6404	1223	8	)	)	PUNCT
taxlaw-6404	1223	9	(	(	PUNCT
taxlaw-6404	1223	10	codified	codify	VERB
taxlaw-6404	1223	11	at	at	ADP
taxlaw-6404	1223	12	18	18	NUM
taxlaw-6404	1223	13	cfr	cfr	PROPN
taxlaw-6404	1223	14	pts	pt	NOUN
taxlaw-6404	1223	15	.	.	PROPN
taxlaw-6404	1223	16	35	35	NUM
taxlaw-6404	1223	17	,	,	PUNCT
taxlaw-6404	1223	18	101	101	NUM
taxlaw-6404	1223	19	,	,	PUNCT
taxlaw-6404	1223	20	154	154	NUM
taxlaw-6404	1223	21	,	,	PUNCT
taxlaw-6404	1223	22	201	201	NUM
taxlaw-6404	1223	23	,	,	PUNCT
taxlaw-6404	1223	24	35	35	NUM
taxlaw-6404	1223	25	,	,	PUNCT
taxlaw-6404	1223	26	and	and	CCONJ
taxlaw-6404	1223	27	352	352	NUM
taxlaw-6404	1223	28	)	)	PUNCT
taxlaw-6404	1223	29	.	.	PUNCT
taxlaw-6404	1224	1	with	with	ADP
taxlaw-6404	1224	2	respect	respect	NOUN
taxlaw-6404	1224	3	to	to	ADP
taxlaw-6404	1224	4	ratemaking	ratemaking	NOUN
taxlaw-6404	1224	5	,	,	PUNCT
taxlaw-6404	1224	6	ferc	ferc	PROPN
taxlaw-6404	1224	7	provided	provide	VERB
taxlaw-6404	1224	8	that	that	SCONJ
taxlaw-6404	1224	9	the	the	DET
taxlaw-6404	1224	10	excess	excess	ADJ
taxlaw-6404	1224	11	or	or	CCONJ
taxlaw-6404	1224	12	deficient	deficient	ADJ
taxlaw-6404	1224	13	adit	adit	NOUN
taxlaw-6404	1224	14	would	would	AUX
taxlaw-6404	1224	15	be	be	AUX
taxlaw-6404	1224	16	refunded	refund	VERB
taxlaw-6404	1224	17	to	to	ADP
taxlaw-6404	1224	18	ratepayers	ratepayer	NOUN
taxlaw-6404	1224	19	based	base	VERB
taxlaw-6404	1224	20	on	on	ADP
taxlaw-6404	1224	21	the	the	DET
taxlaw-6404	1224	22	schedule	schedule	NOUN
taxlaw-6404	1224	23	that	that	PRON
taxlaw-6404	1224	24	was	be	AUX
taxlaw-6404	1224	25	initially	initially	ADV
taxlaw-6404	1224	26	established	establish	VERB
taxlaw-6404	1224	27	and	and	CCONJ
taxlaw-6404	1224	28	not	not	PART
taxlaw-6404	1224	29	at	at	ADP
taxlaw-6404	1224	30	an	an	DET
taxlaw-6404	1224	31	accelerated	accelerated	ADJ
taxlaw-6404	1224	32	rate	rate	NOUN
taxlaw-6404	1224	33	.	.	PUNCT
taxlaw-6404	1225	1	they	they	PRON
taxlaw-6404	1225	2	also	also	ADV
taxlaw-6404	1225	3	held	hold	VERB
taxlaw-6404	1225	4	that	that	SCONJ
taxlaw-6404	1225	5	for	for	ADP
taxlaw-6404	1225	6	both	both	DET
taxlaw-6404	1225	7	accounting	accounting	NOUN
taxlaw-6404	1225	8	purposes	purpose	NOUN
taxlaw-6404	1225	9	and	and	CCONJ
taxlaw-6404	1225	10	ratemaking	ratemaking	NOUN
taxlaw-6404	1225	11	purposes	purpose	NOUN
taxlaw-6404	1225	12	,	,	PUNCT
taxlaw-6404	1225	13	public	public	ADJ
taxlaw-6404	1225	14	utilities	utility	NOUN
taxlaw-6404	1225	15	and	and	CCONJ
taxlaw-6404	1225	16	natural	natural	ADJ
taxlaw-6404	1225	17	gas	gas	NOUN
taxlaw-6404	1225	18	companies	company	NOUN
taxlaw-6404	1225	19	would	would	AUX
taxlaw-6404	1225	20	be	be	AUX
taxlaw-6404	1225	21	required	require	VERB
taxlaw-6404	1225	22	to	to	PART
taxlaw-6404	1225	23	record	record	VERB
taxlaw-6404	1225	24	the	the	DET
taxlaw-6404	1225	25	excess	excess	ADJ
taxlaw-6404	1225	26	adit	adit	NOUN
taxlaw-6404	1225	27	in	in	ADP
taxlaw-6404	1225	28	account	account	NOUN
taxlaw-6404	1225	29	254	254	NUM
taxlaw-6404	1225	30	(	(	PUNCT
taxlaw-6404	1225	31	other	other	ADJ
taxlaw-6404	1225	32	regulatory	regulatory	ADJ
taxlaw-6404	1225	33	liabilities	liability	NOUN
taxlaw-6404	1225	34	)	)	PUNCT
taxlaw-6404	1225	35	and	and	CCONJ
taxlaw-6404	1225	36	deduct	deduct	VERB
taxlaw-6404	1225	37	offsetting	offset	VERB
taxlaw-6404	1225	38	entries	entry	NOUN
taxlaw-6404	1225	39	to	to	PART
taxlaw-6404	1225	40	account	account	VERB
taxlaw-6404	1225	41	410.1	410.1	NUM
taxlaw-6404	1225	42	(	(	PUNCT
taxlaw-6404	1225	43	provision	provision	NOUN
taxlaw-6404	1225	44	for	for	ADP
taxlaw-6404	1225	45	deferred	deferred	ADJ
taxlaw-6404	1225	46	income	income	NOUN
taxlaw-6404	1225	47	taxes	taxis	NOUN
taxlaw-6404	1225	48	,	,	PUNCT
taxlaw-6404	1225	49	utility	utility	NOUN
taxlaw-6404	1225	50	operating	operate	VERB
taxlaw-6404	1225	51	income	income	NOUN
taxlaw-6404	1225	52	)	)	PUNCT
taxlaw-6404	1225	53	under	under	ADP
taxlaw-6404	1225	54	the	the	DET
taxlaw-6404	1225	55	uniform	uniform	ADJ
taxlaw-6404	1225	56	system	system	NOUN
taxlaw-6404	1225	57	of	of	ADP
taxlaw-6404	1225	58	accounts	account	NOUN
taxlaw-6404	1225	59	.	.	PUNCT
taxlaw-6404	1226	1	the	the	DET
taxlaw-6404	1226	2	commission	commission	NOUN
taxlaw-6404	1226	3	also	also	ADV
taxlaw-6404	1226	4	concluded	conclude	VERB
taxlaw-6404	1226	5	that	that	SCONJ
taxlaw-6404	1226	6	amortizing	amortize	VERB
taxlaw-6404	1226	7	the	the	DET
taxlaw-6404	1226	8	excess	excess	ADJ
taxlaw-6404	1226	9	and/or	and/or	CCONJ
taxlaw-6404	1226	10	deficient	deficient	ADJ
taxlaw-6404	1226	11	adit	adit	NOUN
taxlaw-6404	1226	12	recorded	record	VERB
taxlaw-6404	1226	13	in	in	ADP
taxlaw-6404	1226	14	account	account	NOUN
taxlaw-6404	1226	15	254	254	NUM
taxlaw-6404	1226	16	to	to	PART
taxlaw-6404	1226	17	account	account	VERB
taxlaw-6404	1226	18	410.1	410.1	NUM
taxlaw-6404	1226	19	was	be	AUX
taxlaw-6404	1226	20	appropriate	appropriate	ADJ
taxlaw-6404	1226	21	since	since	SCONJ
taxlaw-6404	1226	22	it	it	PRON
taxlaw-6404	1226	23	was	be	AUX
taxlaw-6404	1226	24	supported	support	VERB
taxlaw-6404	1226	25	by	by	ADP
taxlaw-6404	1226	26	their	their	PRON
taxlaw-6404	1226	27	existing	exist	VERB
taxlaw-6404	1226	28	regulations	regulation	NOUN
taxlaw-6404	1226	29	,	,	PUNCT
taxlaw-6404	1226	30	it	it	PRON
taxlaw-6404	1226	31	was	be	AUX
taxlaw-6404	1226	32	consistent	consistent	ADJ
taxlaw-6404	1226	33	with	with	ADP
taxlaw-6404	1226	34	the	the	DET
taxlaw-6404	1226	35	manner	manner	NOUN
taxlaw-6404	1226	36	the	the	DET
taxlaw-6404	1226	37	sums	sum	NOUN
taxlaw-6404	1226	38	were	be	AUX
taxlaw-6404	1226	39	reflected	reflect	VERB
taxlaw-6404	1226	40	in	in	ADP
taxlaw-6404	1226	41	rates	rate	NOUN
taxlaw-6404	1226	42	,	,	PUNCT
taxlaw-6404	1226	43	and	and	CCONJ
taxlaw-6404	1226	44	those	those	DET
taxlaw-6404	1226	45	accounts	account	NOUN
taxlaw-6404	1226	46	provided	provide	VERB
taxlaw-6404	1226	47	more	more	ADJ
taxlaw-6404	1226	48	transparency	transparency	NOUN
taxlaw-6404	1226	49	than	than	ADP
taxlaw-6404	1226	50	recording	record	VERB
taxlaw-6404	1226	51	the	the	DET
taxlaw-6404	1226	52	amounts	amount	NOUN
taxlaw-6404	1226	53	in	in	ADP
taxlaw-6404	1226	54	account	account	NOUN
taxlaw-6404	1226	55	407.3	407.3	NUM
taxlaw-6404	1226	56	because	because	SCONJ
taxlaw-6404	1226	57	the	the	DET
taxlaw-6404	1226	58	specific	specific	ADJ
taxlaw-6404	1226	59	source	source	NOUN
taxlaw-6404	1226	60	of	of	ADP
taxlaw-6404	1226	61	the	the	DET
taxlaw-6404	1226	62	regulatory	regulatory	ADJ
taxlaw-6404	1226	63	asset	asset	NOUN
taxlaw-6404	1226	64	or	or	CCONJ
taxlaw-6404	1226	65	regulatory	regulatory	ADJ
taxlaw-6404	1226	66	liability	liability	NOUN
taxlaw-6404	1226	67	would	would	AUX
taxlaw-6404	1226	68	be	be	AUX
taxlaw-6404	1226	69	known	know	VERB
taxlaw-6404	1226	70	.	.	PUNCT
taxlaw-6404	1227	1	257	257	NUM
taxlaw-6404	1227	2	i	i	PROPN
taxlaw-6404	1227	3	d.	d.	PROPN
taxlaw-6404	1227	4	columbia	columbia	PROPN
taxlaw-6404	1227	5	journal	journal	PROPN
taxlaw-6404	1227	6	of	of	ADP
taxlaw-6404	1227	7	tax	tax	NOUN
taxlaw-6404	1227	8	law	law	NOUN
taxlaw-6404	1228	1	[	[	X
taxlaw-6404	1228	2	vol	vol	NOUN
taxlaw-6404	1228	3	.	.	PUNCT
taxlaw-6404	1229	1	11:1	11:1	NUM
taxlaw-6404	1229	2	46	46	NUM
taxlaw-6404	1229	3	reducing	reduce	VERB
taxlaw-6404	1229	4	tax	tax	NOUN
taxlaw-6404	1229	5	expense	expense	NOUN
taxlaw-6404	1229	6	to	to	ADP
taxlaw-6404	1229	7	current	current	ADJ
taxlaw-6404	1229	8	taxpayers	taxpayer	NOUN
taxlaw-6404	1229	9	would	would	AUX
taxlaw-6404	1229	10	not	not	PART
taxlaw-6404	1229	11	grant	grant	VERB
taxlaw-6404	1229	12	relief	relief	NOUN
taxlaw-6404	1229	13	to	to	ADP
taxlaw-6404	1229	14	the	the	DET
taxlaw-6404	1229	15	parties	party	NOUN
taxlaw-6404	1229	16	who	who	PRON
taxlaw-6404	1229	17	overpaid	overpay	VERB
taxlaw-6404	1229	18	tax	tax	NOUN
taxlaw-6404	1229	19	expense	expense	NOUN
taxlaw-6404	1229	20	in	in	ADP
taxlaw-6404	1229	21	the	the	DET
taxlaw-6404	1229	22	past	past	NOUN
taxlaw-6404	1229	23	.	.	PUNCT
taxlaw-6404	1230	1	second	second	ADV
taxlaw-6404	1230	2	,	,	PUNCT
taxlaw-6404	1230	3	given	give	VERB
taxlaw-6404	1230	4	the	the	DET
taxlaw-6404	1230	5	mounting	mount	VERB
taxlaw-6404	1230	6	budget	budget	NOUN
taxlaw-6404	1230	7	deficits258	deficits258	PROPN
taxlaw-6404	1230	8	and	and	CCONJ
taxlaw-6404	1230	9	the	the	DET
taxlaw-6404	1230	10	dramatic	dramatic	ADJ
taxlaw-6404	1230	11	increase	increase	NOUN
taxlaw-6404	1230	12	in	in	ADP
taxlaw-6404	1230	13	the	the	DET
taxlaw-6404	1230	14	federal	federal	ADJ
taxlaw-6404	1230	15	debt,259	debt,259	PROPN
taxlaw-6404	1230	16	congress	congress	PROPN
taxlaw-6404	1230	17	may	may	AUX
taxlaw-6404	1230	18	soon	soon	ADV
taxlaw-6404	1230	19	increase	increase	VERB
taxlaw-6404	1230	20	the	the	DET
taxlaw-6404	1230	21	corporate	corporate	ADJ
taxlaw-6404	1230	22	tax	tax	NOUN
taxlaw-6404	1230	23	rate	rate	NOUN
taxlaw-6404	1230	24	again	again	ADV
taxlaw-6404	1230	25	.	.	PUNCT
taxlaw-6404	1231	1	in	in	ADP
taxlaw-6404	1231	2	that	that	DET
taxlaw-6404	1231	3	case	case	NOUN
taxlaw-6404	1231	4	,	,	PUNCT
taxlaw-6404	1231	5	if	if	SCONJ
taxlaw-6404	1231	6	the	the	DET
taxlaw-6404	1231	7	current	current	ADJ
taxlaw-6404	1231	8	ratepayers	ratepayer	NOUN
taxlaw-6404	1231	9	enjoy	enjoy	VERB
taxlaw-6404	1231	10	the	the	DET
taxlaw-6404	1231	11	immediate	immediate	ADJ
taxlaw-6404	1231	12	reduction	reduction	NOUN
taxlaw-6404	1231	13	in	in	ADP
taxlaw-6404	1231	14	their	their	PRON
taxlaw-6404	1231	15	rates	rate	NOUN
taxlaw-6404	1231	16	from	from	ADP
taxlaw-6404	1231	17	the	the	DET
taxlaw-6404	1231	18	application	application	NOUN
taxlaw-6404	1231	19	of	of	ADP
taxlaw-6404	1231	20	excess	excess	ADJ
taxlaw-6404	1231	21	adit	adit	NOUN
taxlaw-6404	1231	22	against	against	ADP
taxlaw-6404	1231	23	their	their	PRON
taxlaw-6404	1231	24	tax	tax	NOUN
taxlaw-6404	1231	25	and	and	CCONJ
taxlaw-6404	1231	26	other	other	ADJ
taxlaw-6404	1231	27	liabilities	liability	NOUN
taxlaw-6404	1231	28	,	,	PUNCT
taxlaw-6404	1231	29	future	future	ADJ
taxlaw-6404	1231	30	ratepayers	ratepayer	NOUN
taxlaw-6404	1231	31	will	will	AUX
taxlaw-6404	1231	32	face	face	VERB
taxlaw-6404	1231	33	rate	rate	NOUN
taxlaw-6404	1231	34	increases	increase	NOUN
taxlaw-6404	1231	35	when	when	SCONJ
taxlaw-6404	1231	36	congress	congress	PROPN
taxlaw-6404	1231	37	raises	raise	VERB
taxlaw-6404	1231	38	corporate	corporate	ADJ
taxlaw-6404	1231	39	tax	tax	NOUN
taxlaw-6404	1231	40	rates	rate	NOUN
taxlaw-6404	1231	41	.	.	PUNCT
taxlaw-6404	1232	1	when	when	SCONJ
taxlaw-6404	1232	2	climate	climate	NOUN
taxlaw-6404	1232	3	change	change	NOUN
taxlaw-6404	1232	4	legislation	legislation	NOUN
taxlaw-6404	1232	5	is	be	AUX
taxlaw-6404	1232	6	passed	pass	VERB
taxlaw-6404	1232	7	,	,	PUNCT
taxlaw-6404	1232	8	future	future	ADJ
taxlaw-6404	1232	9	ratepayers	ratepayer	NOUN
taxlaw-6404	1232	10	will	will	AUX
taxlaw-6404	1232	11	not	not	PART
taxlaw-6404	1232	12	only	only	ADV
taxlaw-6404	1232	13	have	have	VERB
taxlaw-6404	1232	14	to	to	PART
taxlaw-6404	1232	15	cover	cover	VERB
taxlaw-6404	1232	16	the	the	DET
taxlaw-6404	1232	17	full	full	ADJ
taxlaw-6404	1232	18	costs	cost	NOUN
taxlaw-6404	1232	19	of	of	ADP
taxlaw-6404	1232	20	stranded	strand	VERB
taxlaw-6404	1232	21	assets	asset	NOUN
taxlaw-6404	1232	22	at	at	ADP
taxlaw-6404	1232	23	that	that	DET
taxlaw-6404	1232	24	time	time	NOUN
taxlaw-6404	1232	25	,	,	PUNCT
taxlaw-6404	1232	26	but	but	CCONJ
taxlaw-6404	1232	27	also	also	ADV
taxlaw-6404	1232	28	face	face	VERB
taxlaw-6404	1232	29	rate	rate	NOUN
taxlaw-6404	1232	30	hikes	hike	NOUN
taxlaw-6404	1232	31	to	to	PART
taxlaw-6404	1232	32	cover	cover	VERB
taxlaw-6404	1232	33	the	the	DET
taxlaw-6404	1232	34	additional	additional	ADJ
taxlaw-6404	1232	35	cost	cost	NOUN
taxlaw-6404	1232	36	of	of	ADP
taxlaw-6404	1232	37	a	a	DET
taxlaw-6404	1232	38	carbon	carbon	NOUN
taxlaw-6404	1232	39	price	price	NOUN
taxlaw-6404	1232	40	.	.	PUNCT
taxlaw-6404	1233	1	instead	instead	ADV
taxlaw-6404	1233	2	,	,	PUNCT
taxlaw-6404	1233	3	by	by	ADP
taxlaw-6404	1233	4	retaining	retain	VERB
taxlaw-6404	1233	5	excess	excess	ADJ
taxlaw-6404	1233	6	adit	adit	NOUN
taxlaw-6404	1233	7	to	to	PART
taxlaw-6404	1233	8	apply	apply	VERB
taxlaw-6404	1233	9	to	to	ADP
taxlaw-6404	1233	10	stranded	strand	VERB
taxlaw-6404	1233	11	assets	asset	NOUN
taxlaw-6404	1233	12	,	,	PUNCT
taxlaw-6404	1233	13	the	the	DET
taxlaw-6404	1233	14	ratepayers	ratepayer	NOUN
taxlaw-6404	1233	15	who	who	PRON
taxlaw-6404	1233	16	enjoyed	enjoy	VERB
taxlaw-6404	1233	17	the	the	DET
taxlaw-6404	1233	18	benefits	benefit	NOUN
taxlaw-6404	1233	19	of	of	ADP
taxlaw-6404	1233	20	overpaying	overpay	VERB
taxlaw-6404	1233	21	tax	tax	NOUN
taxlaw-6404	1233	22	expense	expense	NOUN
taxlaw-6404	1233	23	(	(	PUNCT
taxlaw-6404	1233	24	in	in	ADP
taxlaw-6404	1233	25	the	the	DET
taxlaw-6404	1233	26	form	form	NOUN
taxlaw-6404	1233	27	of	of	ADP
taxlaw-6404	1233	28	discounted	discount	VERB
taxlaw-6404	1233	29	electricity	electricity	NOUN
taxlaw-6404	1233	30	)	)	PUNCT
taxlaw-6404	1233	31	are	be	AUX
taxlaw-6404	1233	32	also	also	ADV
taxlaw-6404	1233	33	the	the	DET
taxlaw-6404	1233	34	parties	party	NOUN
taxlaw-6404	1233	35	who	who	PRON
taxlaw-6404	1233	36	remain	remain	VERB
taxlaw-6404	1233	37	burdened	burden	VERB
taxlaw-6404	1233	38	by	by	ADP
taxlaw-6404	1233	39	the	the	DET
taxlaw-6404	1233	40	assets	asset	NOUN
taxlaw-6404	1233	41	that	that	PRON
taxlaw-6404	1233	42	produced	produce	VERB
taxlaw-6404	1233	43	the	the	DET
taxlaw-6404	1233	44	discounted	discount	VERB
taxlaw-6404	1233	45	electricity	electricity	NOUN
taxlaw-6404	1233	46	.	.	PUNCT
taxlaw-6404	1234	1	the	the	DET
taxlaw-6404	1234	2	ratepayers	ratepayer	NOUN
taxlaw-6404	1234	3	shouldering	shoulder	VERB
taxlaw-6404	1234	4	the	the	DET
taxlaw-6404	1234	5	burdens	burden	NOUN
taxlaw-6404	1234	6	are	be	AUX
taxlaw-6404	1234	7	more	more	ADV
taxlaw-6404	1234	8	likely	likely	ADJ
taxlaw-6404	1234	9	to	to	PART
taxlaw-6404	1234	10	be	be	AUX
taxlaw-6404	1234	11	the	the	DET
taxlaw-6404	1234	12	same	same	ADJ
taxlaw-6404	1234	13	persons	person	NOUN
taxlaw-6404	1234	14	who	who	PRON
taxlaw-6404	1234	15	reaped	reap	VERB
taxlaw-6404	1234	16	the	the	DET
taxlaw-6404	1234	17	benefits	benefit	NOUN
taxlaw-6404	1234	18	of	of	ADP
taxlaw-6404	1234	19	those	those	DET
taxlaw-6404	1234	20	tax	tax	NOUN
taxlaw-6404	1234	21	savings	saving	NOUN
taxlaw-6404	1234	22	.	.	PUNCT
taxlaw-6404	1235	1	third	third	ADV
taxlaw-6404	1235	2	,	,	PUNCT
taxlaw-6404	1235	3	allowing	allow	VERB
taxlaw-6404	1235	4	excess	excess	ADJ
taxlaw-6404	1235	5	adit	adit	NOUN
taxlaw-6404	1235	6	to	to	PART
taxlaw-6404	1235	7	be	be	AUX
taxlaw-6404	1235	8	allocated	allocate	VERB
taxlaw-6404	1235	9	to	to	ADP
taxlaw-6404	1235	10	current	current	ADJ
taxlaw-6404	1235	11	ratepayers	ratepayer	NOUN
taxlaw-6404	1235	12	has	have	VERB
taxlaw-6404	1235	13	adverse	adverse	ADJ
taxlaw-6404	1235	14	environmental	environmental	ADJ
taxlaw-6404	1235	15	consequences	consequence	NOUN
taxlaw-6404	1235	16	.	.	PUNCT
taxlaw-6404	1236	1	current	current	ADJ
taxlaw-6404	1236	2	ratepayers	ratepayer	NOUN
taxlaw-6404	1236	3	will	will	AUX
taxlaw-6404	1236	4	enjoy	enjoy	AUX
taxlaw-6404	1236	5	artificially	artificially	ADV
taxlaw-6404	1236	6	induced	induce	VERB
taxlaw-6404	1236	7	low	low	ADJ
taxlaw-6404	1236	8	utility	utility	NOUN
taxlaw-6404	1236	9	rates	rate	NOUN
taxlaw-6404	1236	10	,	,	PUNCT
taxlaw-6404	1236	11	which	which	PRON
taxlaw-6404	1236	12	encourages	encourage	VERB
taxlaw-6404	1236	13	overuse	overuse	NOUN
taxlaw-6404	1236	14	and	and	CCONJ
taxlaw-6404	1236	15	waste	waste	NOUN
taxlaw-6404	1236	16	,	,	PUNCT
taxlaw-6404	1236	17	deters	deter	VERB
taxlaw-6404	1236	18	actions	action	NOUN
taxlaw-6404	1236	19	such	such	ADJ
taxlaw-6404	1236	20	as	as	ADP
taxlaw-6404	1236	21	weatherization	weatherization	NOUN
taxlaw-6404	1236	22	that	that	PRON
taxlaw-6404	1236	23	will	will	AUX
taxlaw-6404	1236	24	reduce	reduce	VERB
taxlaw-6404	1236	25	energy	energy	NOUN
taxlaw-6404	1236	26	use	use	NOUN
taxlaw-6404	1236	27	,	,	PUNCT
taxlaw-6404	1236	28	and	and	CCONJ
taxlaw-6404	1236	29	increases	increase	VERB
taxlaw-6404	1236	30	emissions	emission	NOUN
taxlaw-6404	1236	31	.	.	PUNCT
taxlaw-6404	1237	1	these	these	DET
taxlaw-6404	1237	2	adverse	adverse	ADJ
taxlaw-6404	1237	3	incentive	incentive	NOUN
taxlaw-6404	1237	4	effects	effect	NOUN
taxlaw-6404	1237	5	may	may	AUX
taxlaw-6404	1237	6	be	be	AUX
taxlaw-6404	1237	7	avoided	avoid	VERB
taxlaw-6404	1237	8	by	by	ADP
taxlaw-6404	1237	9	paying	pay	VERB
taxlaw-6404	1237	10	out	out	ADP
taxlaw-6404	1237	11	the	the	DET
taxlaw-6404	1237	12	excess	excess	ADJ
taxlaw-6404	1237	13	adit	adit	NOUN
taxlaw-6404	1237	14	in	in	ADP
taxlaw-6404	1237	15	one	one	NUM
taxlaw-6404	1237	16	lump	lump	NOUN
taxlaw-6404	1237	17	sum	sum	NOUN
taxlaw-6404	1237	18	.	.	PUNCT
taxlaw-6404	1238	1	however	however	ADV
taxlaw-6404	1238	2	,	,	PUNCT
taxlaw-6404	1238	3	this	this	PRON
taxlaw-6404	1238	4	would	would	AUX
taxlaw-6404	1238	5	provide	provide	VERB
taxlaw-6404	1238	6	current	current	ADJ
taxlaw-6404	1238	7	rate	rate	NOUN
taxlaw-6404	1238	8	payers	payer	NOUN
taxlaw-6404	1238	9	with	with	ADP
taxlaw-6404	1238	10	a	a	DET
taxlaw-6404	1238	11	huge	huge	ADJ
taxlaw-6404	1238	12	benefit	benefit	NOUN
taxlaw-6404	1238	13	that	that	PRON
taxlaw-6404	1238	14	is	be	AUX
taxlaw-6404	1238	15	not	not	PART
taxlaw-6404	1238	16	proportionate	proportionate	ADJ
taxlaw-6404	1238	17	to	to	ADP
taxlaw-6404	1238	18	their	their	PRON
taxlaw-6404	1238	19	years	year	NOUN
taxlaw-6404	1238	20	of	of	ADP
taxlaw-6404	1238	21	ratepaying	ratepaye	VERB
taxlaw-6404	1238	22	.	.	PUNCT
taxlaw-6404	1239	1	fourth	fourth	ADJ
taxlaw-6404	1239	2	,	,	PUNCT
taxlaw-6404	1239	3	passing	pass	VERB
taxlaw-6404	1239	4	excess	excess	ADJ
taxlaw-6404	1239	5	adit	adit	NOUN
taxlaw-6404	1239	6	through	through	ADP
taxlaw-6404	1239	7	to	to	ADP
taxlaw-6404	1239	8	ratepayers	ratepayer	NOUN
taxlaw-6404	1239	9	at	at	ADP
taxlaw-6404	1239	10	the	the	DET
taxlaw-6404	1239	11	same	same	ADJ
taxlaw-6404	1239	12	rate	rate	NOUN
taxlaw-6404	1239	13	as	as	SCONJ
taxlaw-6404	1239	14	planned	plan	VERB
taxlaw-6404	1239	15	leaves	leave	VERB
taxlaw-6404	1239	16	more	more	ADJ
taxlaw-6404	1239	17	tax	tax	NOUN
taxlaw-6404	1239	18	savings	saving	NOUN
taxlaw-6404	1239	19	to	to	PART
taxlaw-6404	1239	20	serve	serve	VERB
taxlaw-6404	1239	21	as	as	ADP
taxlaw-6404	1239	22	a	a	DET
taxlaw-6404	1239	23	pool	pool	NOUN
taxlaw-6404	1239	24	for	for	ADP
taxlaw-6404	1239	25	recovery	recovery	NOUN
taxlaw-6404	1239	26	of	of	ADP
taxlaw-6404	1239	27	stranded	strand	VERB
taxlaw-6404	1239	28	assets.260	assets.260	NOUN
taxlaw-6404	1239	29	ferc	ferc	PROPN
taxlaw-6404	1239	30	noted	note	VERB
taxlaw-6404	1239	31	that	that	SCONJ
taxlaw-6404	1239	32	when	when	SCONJ
taxlaw-6404	1239	33	assets	asset	NOUN
taxlaw-6404	1239	34	are	be	AUX
taxlaw-6404	1239	35	sold	sell	VERB
taxlaw-6404	1239	36	or	or	CCONJ
taxlaw-6404	1239	37	retired	retire	VERB
taxlaw-6404	1239	38	,	,	PUNCT
taxlaw-6404	1239	39	the	the	DET
taxlaw-6404	1239	40	balance	balance	NOUN
taxlaw-6404	1239	41	of	of	ADP
taxlaw-6404	1239	42	the	the	DET
taxlaw-6404	1239	43	adit	adit	NOUN
taxlaw-6404	1239	44	account	account	NOUN
taxlaw-6404	1239	45	is	be	AUX
taxlaw-6404	1239	46	applied	apply	VERB
taxlaw-6404	1239	47	to	to	ADP
taxlaw-6404	1239	48	the	the	DET
taxlaw-6404	1239	49	taxes	taxis	NOUN
taxlaw-6404	1239	50	due	due	ADJ
taxlaw-6404	1239	51	on	on	ADP
taxlaw-6404	1239	52	that	that	DET
taxlaw-6404	1239	53	sale	sale	NOUN
taxlaw-6404	1239	54	or	or	CCONJ
taxlaw-6404	1239	55	retirement	retirement	NOUN
taxlaw-6404	1239	56	and	and	CCONJ
taxlaw-6404	1239	57	extinguished.261	extinguished.261	NOUN
taxlaw-6404	1239	58	however	however	ADV
taxlaw-6404	1239	59	,	,	PUNCT
taxlaw-6404	1239	60	ferc	ferc	PROPN
taxlaw-6404	1239	61	held	hold	VERB
taxlaw-6404	1239	62	that	that	SCONJ
taxlaw-6404	1239	63	the	the	DET
taxlaw-6404	1239	64	excess	excess	ADJ
taxlaw-6404	1239	65	adit	adit	NOUN
taxlaw-6404	1239	66	associated	associate	VERB
taxlaw-6404	1239	67	with	with	ADP
taxlaw-6404	1239	68	the	the	DET
taxlaw-6404	1239	69	sold	sell	VERB
taxlaw-6404	1239	70	or	or	CCONJ
taxlaw-6404	1239	71	retired	retire	VERB
taxlaw-6404	1239	72	asset	asset	NOUN
taxlaw-6404	1239	73	would	would	AUX
taxlaw-6404	1239	74	continue	continue	VERB
taxlaw-6404	1239	75	to	to	PART
taxlaw-6404	1239	76	be	be	AUX
taxlaw-6404	1239	77	amortized	amortize	VERB
taxlaw-6404	1239	78	over	over	ADP
taxlaw-6404	1239	79	the	the	DET
taxlaw-6404	1239	80	full	full	ADJ
taxlaw-6404	1239	81	period	period	NOUN
taxlaw-6404	1239	82	originally	originally	ADV
taxlaw-6404	1239	83	planned	plan	VERB
taxlaw-6404	1239	84	.	.	PUNCT
taxlaw-6404	1240	1	262	262	NUM
taxlaw-6404	1240	2	this	this	DET
taxlaw-6404	1240	3	position	position	NOUN
taxlaw-6404	1240	4	currently	currently	ADV
taxlaw-6404	1240	5	leaves	leave	VERB
taxlaw-6404	1240	6	those	those	DET
taxlaw-6404	1240	7	sums	sum	NOUN
taxlaw-6404	1240	8	available	available	ADJ
taxlaw-6404	1240	9	for	for	ADP
taxlaw-6404	1240	10	stranded	strand	VERB
taxlaw-6404	1240	11	asset	asset	NOUN
taxlaw-6404	1240	12	retirement	retirement	NOUN
taxlaw-6404	1240	13	.	.	PUNCT
taxlaw-6404	1241	1	public	public	ADJ
taxlaw-6404	1241	2	service	service	NOUN
taxlaw-6404	1241	3	commissions	commission	NOUN
taxlaw-6404	1241	4	have	have	AUX
taxlaw-6404	1241	5	recently	recently	ADV
taxlaw-6404	1241	6	approved	approve	VERB
taxlaw-6404	1241	7	the	the	DET
taxlaw-6404	1241	8	application	application	NOUN
taxlaw-6404	1241	9	of	of	ADP
taxlaw-6404	1241	10	excess	excess	ADJ
taxlaw-6404	1241	11	adit	adit	NOUN
taxlaw-6404	1241	12	to	to	ADP
taxlaw-6404	1241	13	similar	similar	ADJ
taxlaw-6404	1241	14	costs.263	costs.263	NUM
taxlaw-6404	1241	15	in	in	ADP
taxlaw-6404	1241	16	2018	2018	NUM
taxlaw-6404	1241	17	,	,	PUNCT
taxlaw-6404	1241	18	the	the	DET
taxlaw-6404	1241	19	florida	florida	PROPN
taxlaw-6404	1241	20	public	public	PROPN
taxlaw-6404	1241	21	service	service	PROPN
taxlaw-6404	1241	22	commission	commission	PROPN
taxlaw-6404	1241	23	approved	approve	VERB
taxlaw-6404	1241	24	the	the	DET
taxlaw-6404	1241	25	application	application	NOUN
taxlaw-6404	1241	26	of	of	ADP
taxlaw-6404	1241	27	excess	excess	ADJ
taxlaw-6404	1241	28	adit	adit	NOUN
taxlaw-6404	1241	29	toward	toward	ADP
taxlaw-6404	1241	30	restoration	restoration	NOUN
taxlaw-6404	1241	31	costs	cost	NOUN
taxlaw-6404	1241	32	incurred	incur	VERB
taxlaw-6404	1241	33	by	by	ADP
taxlaw-6404	1241	34	duke	duke	PROPN
taxlaw-6404	1241	35	energy	energy	PROPN
taxlaw-6404	1241	36	florida	florida	PROPN
taxlaw-6404	1241	37	llc	llc	PROPN
taxlaw-6404	1241	38	following	follow	VERB
taxlaw-6404	1241	39	hurricane	hurricane	PROPN
taxlaw-6404	1241	40	michael	michael	PROPN
taxlaw-6404	1241	41	and	and	CCONJ
taxlaw-6404	1241	42	toward	toward	ADP
taxlaw-6404	1241	43	replenishing	replenish	VERB
taxlaw-6404	1241	44	a	a	DET
taxlaw-6404	1241	45	258	258	NUM
taxlaw-6404	1241	46	see	see	NOUN
taxlaw-6404	1241	47	damian	damian	ADJ
taxlaw-6404	1241	48	paletta	paletta	PROPN
taxlaw-6404	1241	49	&	&	CCONJ
taxlaw-6404	1241	50	erica	erica	PROPN
taxlaw-6404	1241	51	werner	werner	PROPN
taxlaw-6404	1241	52	,	,	PUNCT
taxlaw-6404	1241	53	the	the	DET
taxlaw-6404	1241	54	government	government	NOUN
taxlaw-6404	1241	55	set	set	VERB
taxlaw-6404	1241	56	a	a	DET
taxlaw-6404	1241	57	record	record	NOUN
taxlaw-6404	1241	58	with	with	ADP
taxlaw-6404	1241	59	a	a	DET
taxlaw-6404	1241	60	$	$	SYM
taxlaw-6404	1241	61	234	234	NUM
taxlaw-6404	1241	62	billion	billion	NUM
taxlaw-6404	1241	63	deficit	deficit	NOUN
taxlaw-6404	1241	64	in	in	ADP
taxlaw-6404	1241	65	february	february	PROPN
taxlaw-6404	1241	66	,	,	PUNCT
taxlaw-6404	1241	67	wash	wash	NOUN
taxlaw-6404	1241	68	.	.	PUNCT
taxlaw-6404	1242	1	post	post	NOUN
taxlaw-6404	1242	2	.	.	PUNCT
taxlaw-6404	1243	1	(	(	PUNCT
taxlaw-6404	1243	2	march	march	PROPN
taxlaw-6404	1243	3	22	22	NUM
taxlaw-6404	1243	4	,	,	PUNCT
taxlaw-6404	1243	5	2019	2019	NUM
taxlaw-6404	1243	6	)	)	PUNCT
taxlaw-6404	1243	7	,	,	PUNCT
taxlaw-6404	1243	8	https://wapo.st/2hnywlf?tid=ss_mail&utm_term=.ba647173ae73	https://wapo.st/2hnywlf?tid=ss_mail&utm_term=.ba647173ae73	PRON
taxlaw-6404	1244	1	[	[	X
taxlaw-6404	1244	2	https://perma.cc/43nkjlnm	https://perma.cc/43nkjlnm	X
taxlaw-6404	1244	3	]	]	X
taxlaw-6404	1244	4	;	;	PUNCT
taxlaw-6404	1244	5	niv	niv	PROPN
taxlaw-6404	1244	6	elis	elis	PROPN
taxlaw-6404	1244	7	,	,	PUNCT
taxlaw-6404	1244	8	federal	federal	ADJ
taxlaw-6404	1244	9	deficit	deficit	NOUN
taxlaw-6404	1244	10	jumps	jump	VERB
taxlaw-6404	1244	11	to	to	ADP
taxlaw-6404	1244	12	$	$	SYM
taxlaw-6404	1244	13	747b	747b	NOUN
taxlaw-6404	1244	14	,	,	PUNCT
taxlaw-6404	1244	15	likely	likely	ADJ
taxlaw-6404	1244	16	to	to	PART
taxlaw-6404	1244	17	exceed	exceed	VERB
taxlaw-6404	1244	18	$	$	SYM
taxlaw-6404	1244	19	1	1	NUM
taxlaw-6404	1244	20	t	t	NOUN
taxlaw-6404	1244	21	by	by	ADP
taxlaw-6404	1244	22	september	september	PROPN
taxlaw-6404	1244	23	,	,	PUNCT
taxlaw-6404	1244	24	the	the	DET
taxlaw-6404	1244	25	hill	hill	NOUN
taxlaw-6404	1244	26	(	(	PUNCT
taxlaw-6404	1244	27	july	july	PROPN
taxlaw-6404	1244	28	11	11	NUM
taxlaw-6404	1244	29	,	,	PUNCT
taxlaw-6404	1244	30	2019	2019	NUM
taxlaw-6404	1244	31	)	)	PUNCT
taxlaw-6404	1244	32	https://thehill.com/policy/finance/452675-treasury-federal-deficit-jumps-to-747b-likely-to-exceed-1t-by-september	https://thehill.com/policy/finance/452675-treasury-federal-deficit-jumps-to-747b-likely-to-exceed-1t-by-september	PUNCT
taxlaw-6404	1245	1	[	[	X
taxlaw-6404	1245	2	https://perma.cc/q2ap-jdut	https://perma.cc/q2ap-jdut	X
taxlaw-6404	1245	3	]	]	X
taxlaw-6404	1245	4	.	.	PUNCT
taxlaw-6404	1246	1	259	259	NUM
taxlaw-6404	1246	2	see	see	VERB
taxlaw-6404	1246	3	bill	bill	PROPN
taxlaw-6404	1246	4	chappell	chappell	PROPN
taxlaw-6404	1246	5	,	,	PUNCT
taxlaw-6404	1246	6	u.s	u.s	PROPN
taxlaw-6404	1246	7	.	.	PROPN
taxlaw-6404	1246	8	national	national	PROPN
taxlaw-6404	1246	9	debt	debt	NOUN
taxlaw-6404	1246	10	hits	hit	VERB
taxlaw-6404	1246	11	record	record	VERB
taxlaw-6404	1246	12	$	$	SYM
taxlaw-6404	1246	13	22	22	NUM
taxlaw-6404	1246	14	trillion	trillion	NUM
taxlaw-6404	1246	15	,	,	PUNCT
taxlaw-6404	1246	16	npr	npr	PROPN
taxlaw-6404	1246	17	(	(	PUNCT
taxlaw-6404	1246	18	feb	feb	PROPN
taxlaw-6404	1246	19	.	.	PROPN
taxlaw-6404	1246	20	13	13	NUM
taxlaw-6404	1246	21	,	,	PUNCT
taxlaw-6404	1246	22	2019	2019	NUM
taxlaw-6404	1246	23	)	)	PUNCT
taxlaw-6404	1246	24	,	,	PUNCT
taxlaw-6404	1246	25	https://www.npr.org/2019/02/13/694199256/u-s-national-debt-hits-22-trillion-a-new-record-thats-predicted-to-fall	https://www.npr.org/2019/02/13/694199256/u-s-national-debt-hits-22-trillion-a-new-record-thats-predicted-to-fall	CCONJ
taxlaw-6404	1247	1	[	[	X
taxlaw-6404	1247	2	https://perma.cc/vl67-7lrw	https://perma.cc/vl67-7lrw	X
taxlaw-6404	1247	3	]	]	X
taxlaw-6404	1247	4	.	.	PUNCT
taxlaw-6404	1248	1	260	260	NUM
taxlaw-6404	1248	2	see	see	VERB
taxlaw-6404	1248	3	83	83	NUM
taxlaw-6404	1248	4	fed	feed	VERB
taxlaw-6404	1248	5	.	.	PUNCT
taxlaw-6404	1249	1	reg	reg	PROPN
taxlaw-6404	1249	2	.	.	PUNCT
taxlaw-6404	1250	1	59295	59295	NUM
taxlaw-6404	1250	2	(	(	PUNCT
taxlaw-6404	1250	3	ferc	ferc	PROPN
taxlaw-6404	1250	4	nov	nov	PROPN
taxlaw-6404	1250	5	.	.	PROPN
taxlaw-6404	1250	6	23	23	NUM
taxlaw-6404	1250	7	,	,	PUNCT
taxlaw-6404	1250	8	2018	2018	NUM
taxlaw-6404	1250	9	)	)	PUNCT
taxlaw-6404	1250	10	(	(	PUNCT
taxlaw-6404	1250	11	codified	codify	VERB
taxlaw-6404	1250	12	at	at	ADP
taxlaw-6404	1250	13	18	18	NUM
taxlaw-6404	1250	14	cfr	cfr	PROPN
taxlaw-6404	1250	15	pts	pt	NOUN
taxlaw-6404	1250	16	.	.	PROPN
taxlaw-6404	1250	17	35	35	NUM
taxlaw-6404	1250	18	,	,	PUNCT
taxlaw-6404	1250	19	101	101	NUM
taxlaw-6404	1250	20	,	,	PUNCT
taxlaw-6404	1250	21	154	154	NUM
taxlaw-6404	1250	22	,	,	PUNCT
taxlaw-6404	1250	23	201	201	NUM
taxlaw-6404	1250	24	,	,	PUNCT
taxlaw-6404	1250	25	35	35	NUM
taxlaw-6404	1250	26	,	,	PUNCT
taxlaw-6404	1250	27	and	and	CCONJ
taxlaw-6404	1250	28	352	352	NUM
taxlaw-6404	1250	29	)	)	PUNCT
taxlaw-6404	1250	30	.	.	PUNCT
taxlaw-6404	1251	1	the	the	DET
taxlaw-6404	1251	2	commission	commission	PROPN
taxlaw-6404	1251	3	,	,	PUNCT
taxlaw-6404	1251	4	consistent	consistent	ADJ
taxlaw-6404	1251	5	with	with	ADP
taxlaw-6404	1251	6	their	their	PRON
taxlaw-6404	1251	7	prior	prior	ADJ
taxlaw-6404	1251	8	rulings	ruling	NOUN
taxlaw-6404	1251	9	,	,	PUNCT
taxlaw-6404	1251	10	also	also	ADV
taxlaw-6404	1251	11	determined	determine	VERB
taxlaw-6404	1251	12	that	that	SCONJ
taxlaw-6404	1251	13	because	because	SCONJ
taxlaw-6404	1251	14	the	the	DET
taxlaw-6404	1251	15	sale	sale	NOUN
taxlaw-6404	1251	16	or	or	CCONJ
taxlaw-6404	1251	17	retirement	retirement	NOUN
taxlaw-6404	1251	18	of	of	ADP
taxlaw-6404	1251	19	an	an	DET
taxlaw-6404	1251	20	asset	asset	NOUN
taxlaw-6404	1251	21	with	with	ADP
taxlaw-6404	1251	22	an	an	DET
taxlaw-6404	1251	23	adit	adit	NOUN
taxlaw-6404	1251	24	balance	balance	NOUN
taxlaw-6404	1251	25	is	be	AUX
taxlaw-6404	1251	26	usually	usually	ADV
taxlaw-6404	1251	27	deemed	deem	VERB
taxlaw-6404	1251	28	a	a	DET
taxlaw-6404	1251	29	taxable	taxable	ADJ
taxlaw-6404	1251	30	event	event	NOUN
taxlaw-6404	1251	31	under	under	ADP
taxlaw-6404	1251	32	irs	irs	PROPN
taxlaw-6404	1251	33	rules	rule	NOUN
taxlaw-6404	1251	34	,	,	PUNCT
taxlaw-6404	1251	35	the	the	DET
taxlaw-6404	1251	36	adit	adit	NOUN
taxlaw-6404	1251	37	balance	balance	NOUN
taxlaw-6404	1251	38	would	would	AUX
taxlaw-6404	1251	39	be	be	AUX
taxlaw-6404	1251	40	extinguished	extinguish	VERB
taxlaw-6404	1251	41	as	as	ADP
taxlaw-6404	1251	42	the	the	DET
taxlaw-6404	1251	43	deferred	deferred	ADJ
taxlaw-6404	1251	44	taxes	taxis	NOUN
taxlaw-6404	1251	45	and	and	CCONJ
taxlaw-6404	1251	46	would	would	AUX
taxlaw-6404	1251	47	then	then	ADV
taxlaw-6404	1251	48	become	become	VERB
taxlaw-6404	1251	49	payable	payable	ADJ
taxlaw-6404	1251	50	to	to	ADP
taxlaw-6404	1251	51	the	the	DET
taxlaw-6404	1251	52	appropriate	appropriate	ADJ
taxlaw-6404	1251	53	government	government	NOUN
taxlaw-6404	1251	54	authorities	authority	NOUN
taxlaw-6404	1251	55	.	.	PUNCT
taxlaw-6404	1252	1	as	as	ADP
taxlaw-6404	1252	2	a	a	DET
taxlaw-6404	1252	3	result	result	NOUN
taxlaw-6404	1252	4	,	,	PUNCT
taxlaw-6404	1252	5	there	there	PRON
taxlaw-6404	1252	6	would	would	AUX
taxlaw-6404	1252	7	no	no	ADV
taxlaw-6404	1252	8	longer	long	ADV
taxlaw-6404	1252	9	be	be	AUX
taxlaw-6404	1252	10	an	an	DET
taxlaw-6404	1252	11	adit	adit	NOUN
taxlaw-6404	1252	12	balance	balance	NOUN
taxlaw-6404	1252	13	to	to	PART
taxlaw-6404	1252	14	return	return	VERB
taxlaw-6404	1252	15	to	to	ADP
taxlaw-6404	1252	16	customers	customer	NOUN
taxlaw-6404	1252	17	.	.	PUNCT
taxlaw-6404	1253	1	for	for	ADP
taxlaw-6404	1253	2	a	a	DET
taxlaw-6404	1253	3	public	public	ADJ
taxlaw-6404	1253	4	utility	utility	NOUN
taxlaw-6404	1253	5	or	or	CCONJ
taxlaw-6404	1253	6	a	a	DET
taxlaw-6404	1253	7	natural	natural	ADJ
taxlaw-6404	1253	8	gas	gas	NOUN
taxlaw-6404	1253	9	pipeline	pipeline	NOUN
taxlaw-6404	1253	10	that	that	PRON
taxlaw-6404	1253	11	continued	continue	VERB
taxlaw-6404	1253	12	to	to	PART
taxlaw-6404	1253	13	have	have	VERB
taxlaw-6404	1253	14	an	an	DET
taxlaw-6404	1253	15	income	income	NOUN
taxlaw-6404	1253	16	tax	tax	NOUN
taxlaw-6404	1253	17	allowance	allowance	NOUN
taxlaw-6404	1253	18	,	,	PUNCT
taxlaw-6404	1253	19	the	the	DET
taxlaw-6404	1253	20	commission	commission	NOUN
taxlaw-6404	1253	21	held	hold	VERB
taxlaw-6404	1253	22	that	that	SCONJ
taxlaw-6404	1253	23	any	any	DET
taxlaw-6404	1253	24	excess	excess	ADJ
taxlaw-6404	1253	25	adit	adit	NOUN
taxlaw-6404	1253	26	associated	associate	VERB
taxlaw-6404	1253	27	with	with	ADP
taxlaw-6404	1253	28	the	the	DET
taxlaw-6404	1253	29	asset	asset	NOUN
taxlaw-6404	1253	30	must	must	AUX
taxlaw-6404	1253	31	continue	continue	VERB
taxlaw-6404	1253	32	to	to	PART
taxlaw-6404	1253	33	be	be	AUX
taxlaw-6404	1253	34	amortized	amortize	VERB
taxlaw-6404	1253	35	in	in	ADP
taxlaw-6404	1253	36	rates	rate	NOUN
taxlaw-6404	1253	37	even	even	ADV
taxlaw-6404	1253	38	after	after	ADP
taxlaw-6404	1253	39	the	the	DET
taxlaw-6404	1253	40	sale	sale	NOUN
taxlaw-6404	1253	41	or	or	CCONJ
taxlaw-6404	1253	42	retirement	retirement	NOUN
taxlaw-6404	1253	43	of	of	ADP
taxlaw-6404	1253	44	that	that	DET
taxlaw-6404	1253	45	asset	asset	NOUN
taxlaw-6404	1253	46	.	.	PUNCT
taxlaw-6404	1254	1	261	261	NUM
taxlaw-6404	1255	1	i	i	NOUN
taxlaw-6404	1255	2	d.	d.	PROPN
taxlaw-6404	1255	3	262	262	NUM
taxlaw-6404	1255	4	i	i	PRON
taxlaw-6404	1255	5	d.	d.	PROPN
taxlaw-6404	1255	6	263	263	NUM
taxlaw-6404	1255	7	see	see	VERB
taxlaw-6404	1255	8	matheny	matheny	PROPN
taxlaw-6404	1255	9	,	,	PUNCT
taxlaw-6404	1255	10	supra	supra	PROPN
taxlaw-6404	1255	11	note	note	PROPN
taxlaw-6404	1255	12	65	65	NUM
taxlaw-6404	1255	13	,	,	PUNCT
taxlaw-6404	1255	14	at	at	ADP
taxlaw-6404	1255	15	§	§	PROPN
taxlaw-6404	1255	16	4.23	4.23	NUM
taxlaw-6404	1255	17	.	.	NOUN
taxlaw-6404	1255	18	2019	2019	NUM
taxlaw-6404	1255	19	]	]	PUNCT
taxlaw-6404	1255	20	stranded	strand	VERB
taxlaw-6404	1255	21	assets	asset	NOUN
taxlaw-6404	1255	22	and	and	CCONJ
taxlaw-6404	1255	23	efficient	efficient	ADJ
taxlaw-6404	1255	24	pricing	pricing	NOUN
taxlaw-6404	1255	25	for	for	ADP
taxlaw-6404	1255	26	regulated	regulated	ADJ
taxlaw-6404	1255	27	utilities	utility	NOUN
taxlaw-6404	1255	28	:	:	PUNCT
taxlaw-6404	1255	29	a	a	DET
taxlaw-6404	1255	30	federal	federal	ADJ
taxlaw-6404	1255	31	tax	tax	NOUN
taxlaw-6404	1255	32	solution	solution	NOUN
taxlaw-6404	1255	33	47	47	NUM
taxlaw-6404	1255	34	storm	storm	NOUN
taxlaw-6404	1255	35	reserve	reserve	NOUN
taxlaw-6404	1255	36	that	that	PRON
taxlaw-6404	1255	37	was	be	AUX
taxlaw-6404	1255	38	depleted	deplete	VERB
taxlaw-6404	1255	39	following	follow	VERB
taxlaw-6404	1255	40	hurricanes	hurricane	NOUN
taxlaw-6404	1255	41	irma	irma	NOUN
taxlaw-6404	1255	42	and	and	CCONJ
taxlaw-6404	1255	43	nate.264	nate.264	NOUN
taxlaw-6404	1255	44	the	the	DET
taxlaw-6404	1255	45	application	application	NOUN
taxlaw-6404	1255	46	of	of	ADP
taxlaw-6404	1255	47	excess	excess	ADJ
taxlaw-6404	1255	48	adit	adit	NOUN
taxlaw-6404	1255	49	toward	toward	ADP
taxlaw-6404	1255	50	stranded	strand	VERB
taxlaw-6404	1255	51	costs	cost	NOUN
taxlaw-6404	1255	52	resulting	result	VERB
taxlaw-6404	1255	53	from	from	ADP
taxlaw-6404	1255	54	climate	climate	NOUN
taxlaw-6404	1255	55	change	change	NOUN
taxlaw-6404	1255	56	regulation	regulation	NOUN
taxlaw-6404	1255	57	would	would	AUX
taxlaw-6404	1255	58	be	be	AUX
taxlaw-6404	1255	59	consistent	consistent	ADJ
taxlaw-6404	1255	60	with	with	ADP
taxlaw-6404	1255	61	these	these	DET
taxlaw-6404	1255	62	practices	practice	NOUN
taxlaw-6404	1255	63	.	.	PUNCT
taxlaw-6404	1256	1	e.	e.	PROPN
taxlaw-6404	1256	2	potential	potential	ADJ
taxlaw-6404	1256	3	application	application	NOUN
taxlaw-6404	1256	4	abroad	abroad	ADV
taxlaw-6404	1256	5	while	while	SCONJ
taxlaw-6404	1256	6	federal	federal	ADJ
taxlaw-6404	1256	7	courts	court	NOUN
taxlaw-6404	1256	8	and	and	CCONJ
taxlaw-6404	1256	9	energy	energy	NOUN
taxlaw-6404	1256	10	regulators	regulator	NOUN
taxlaw-6404	1256	11	in	in	ADP
taxlaw-6404	1256	12	the	the	DET
taxlaw-6404	1256	13	united	united	PROPN
taxlaw-6404	1256	14	states	states	PROPN
taxlaw-6404	1256	15	have	have	AUX
taxlaw-6404	1256	16	been	be	AUX
taxlaw-6404	1256	17	dealing	deal	VERB
taxlaw-6404	1256	18	with	with	ADP
taxlaw-6404	1256	19	claims	claim	NOUN
taxlaw-6404	1256	20	for	for	ADP
taxlaw-6404	1256	21	stranded	strand	VERB
taxlaw-6404	1256	22	assets	asset	NOUN
taxlaw-6404	1256	23	since	since	SCONJ
taxlaw-6404	1256	24	the	the	DET
taxlaw-6404	1256	25	deregulatory	deregulatory	ADJ
taxlaw-6404	1256	26	efforts	effort	NOUN
taxlaw-6404	1256	27	of	of	ADP
taxlaw-6404	1256	28	the	the	DET
taxlaw-6404	1256	29	1980s	1980s	NUM
taxlaw-6404	1256	30	,	,	PUNCT
taxlaw-6404	1256	31	the	the	DET
taxlaw-6404	1256	32	more	more	ADV
taxlaw-6404	1256	33	recent	recent	ADJ
taxlaw-6404	1256	34	discourse	discourse	NOUN
taxlaw-6404	1256	35	has	have	AUX
taxlaw-6404	1256	36	come	come	VERB
taxlaw-6404	1256	37	from	from	ADP
taxlaw-6404	1256	38	europe	europe	PROPN
taxlaw-6404	1256	39	.	.	PUNCT
taxlaw-6404	1257	1	nongovernmental	nongovernmental	ADJ
taxlaw-6404	1257	2	organizations	organization	NOUN
taxlaw-6404	1257	3	there	there	ADV
taxlaw-6404	1257	4	have	have	AUX
taxlaw-6404	1257	5	sought	seek	VERB
taxlaw-6404	1257	6	to	to	PART
taxlaw-6404	1257	7	force	force	VERB
taxlaw-6404	1257	8	the	the	DET
taxlaw-6404	1257	9	fossil	fossil	NOUN
taxlaw-6404	1257	10	fuel	fuel	NOUN
taxlaw-6404	1257	11	industry	industry	NOUN
taxlaw-6404	1257	12	to	to	PART
taxlaw-6404	1257	13	recognize	recognize	VERB
taxlaw-6404	1257	14	in	in	ADP
taxlaw-6404	1257	15	their	their	PRON
taxlaw-6404	1257	16	financial	financial	ADJ
taxlaw-6404	1257	17	statements	statement	NOUN
taxlaw-6404	1257	18	that	that	SCONJ
taxlaw-6404	1257	19	their	their	PRON
taxlaw-6404	1257	20	assets	asset	NOUN
taxlaw-6404	1257	21	may	may	AUX
taxlaw-6404	1257	22	be	be	AUX
taxlaw-6404	1257	23	overvalued	overvalue	VERB
taxlaw-6404	1257	24	considering	consider	VERB
taxlaw-6404	1257	25	the	the	DET
taxlaw-6404	1257	26	threat	threat	NOUN
taxlaw-6404	1257	27	of	of	ADP
taxlaw-6404	1257	28	climate	climate	NOUN
taxlaw-6404	1257	29	change	change	NOUN
taxlaw-6404	1257	30	and	and	CCONJ
taxlaw-6404	1257	31	the	the	DET
taxlaw-6404	1257	32	potential	potential	ADJ
taxlaw-6404	1257	33	difficulty	difficulty	NOUN
taxlaw-6404	1257	34	of	of	ADP
taxlaw-6404	1257	35	recovering	recover	VERB
taxlaw-6404	1257	36	stranded	strand	VERB
taxlaw-6404	1257	37	costs	cost	NOUN
taxlaw-6404	1257	38	.	.	PUNCT
taxlaw-6404	1258	1	their	their	PRON
taxlaw-6404	1258	2	push	push	NOUN
taxlaw-6404	1258	3	for	for	ADP
taxlaw-6404	1258	4	disclosure	disclosure	NOUN
taxlaw-6404	1258	5	is	be	AUX
taxlaw-6404	1258	6	designed	design	VERB
taxlaw-6404	1258	7	to	to	PART
taxlaw-6404	1258	8	encourage	encourage	VERB
taxlaw-6404	1258	9	divestment	divestment	NOUN
taxlaw-6404	1258	10	by	by	ADP
taxlaw-6404	1258	11	institutional	institutional	ADJ
taxlaw-6404	1258	12	investors	investor	NOUN
taxlaw-6404	1258	13	and	and	CCONJ
taxlaw-6404	1258	14	other	other	ADJ
taxlaw-6404	1258	15	firms	firm	NOUN
taxlaw-6404	1258	16	seeking	seek	VERB
taxlaw-6404	1258	17	long	long	ADJ
taxlaw-6404	1258	18	-	-	PUNCT
taxlaw-6404	1258	19	term	term	NOUN
taxlaw-6404	1258	20	value	value	NOUN
taxlaw-6404	1258	21	.	.	PUNCT
taxlaw-6404	1259	1	these	these	DET
taxlaw-6404	1259	2	cautions	caution	NOUN
taxlaw-6404	1259	3	may	may	AUX
taxlaw-6404	1259	4	be	be	AUX
taxlaw-6404	1259	5	the	the	DET
taxlaw-6404	1259	6	most	most	ADV
taxlaw-6404	1259	7	effective	effective	ADJ
taxlaw-6404	1259	8	approach	approach	NOUN
taxlaw-6404	1259	9	to	to	ADP
taxlaw-6404	1259	10	managing	manage	VERB
taxlaw-6404	1259	11	the	the	DET
taxlaw-6404	1259	12	risks	risk	NOUN
taxlaw-6404	1259	13	of	of	ADP
taxlaw-6404	1259	14	stranded	strand	VERB
taxlaw-6404	1259	15	assets	asset	NOUN
taxlaw-6404	1259	16	in	in	ADP
taxlaw-6404	1259	17	countries	country	NOUN
taxlaw-6404	1259	18	in	in	ADP
taxlaw-6404	1259	19	which	which	PRON
taxlaw-6404	1259	20	tax	tax	NOUN
taxlaw-6404	1259	21	accounting	accounting	NOUN
taxlaw-6404	1259	22	tracks	track	VERB
taxlaw-6404	1259	23	financial	financial	ADJ
taxlaw-6404	1259	24	accounting	accounting	NOUN
taxlaw-6404	1259	25	,	,	PUNCT
taxlaw-6404	1259	26	as	as	SCONJ
taxlaw-6404	1259	27	is	be	AUX
taxlaw-6404	1259	28	the	the	DET
taxlaw-6404	1259	29	case	case	NOUN
taxlaw-6404	1259	30	with	with	ADP
taxlaw-6404	1259	31	most	most	ADJ
taxlaw-6404	1259	32	members	member	NOUN
taxlaw-6404	1259	33	of	of	ADP
taxlaw-6404	1259	34	the	the	DET
taxlaw-6404	1259	35	european	european	PROPN
taxlaw-6404	1259	36	union	union	PROPN
taxlaw-6404	1259	37	.	.	PUNCT
taxlaw-6404	1260	1	when	when	SCONJ
taxlaw-6404	1260	2	the	the	DET
taxlaw-6404	1260	3	tax	tax	NOUN
taxlaw-6404	1260	4	and	and	CCONJ
taxlaw-6404	1260	5	regulatory	regulatory	ADJ
taxlaw-6404	1260	6	regimes	regime	NOUN
taxlaw-6404	1260	7	of	of	ADP
taxlaw-6404	1260	8	a	a	DET
taxlaw-6404	1260	9	nation	nation	NOUN
taxlaw-6404	1260	10	mirror	mirror	VERB
taxlaw-6404	1260	11	those	those	PRON
taxlaw-6404	1260	12	in	in	ADP
taxlaw-6404	1260	13	the	the	DET
taxlaw-6404	1260	14	united	united	PROPN
taxlaw-6404	1260	15	states	states	PROPN
taxlaw-6404	1260	16	,	,	PUNCT
taxlaw-6404	1260	17	with	with	ADP
taxlaw-6404	1260	18	significant	significant	ADJ
taxlaw-6404	1260	19	disparities	disparity	NOUN
taxlaw-6404	1260	20	in	in	ADP
taxlaw-6404	1260	21	tax	tax	NOUN
taxlaw-6404	1260	22	and	and	CCONJ
taxlaw-6404	1260	23	financial	financial	ADJ
taxlaw-6404	1260	24	accounting	accounting	NOUN
taxlaw-6404	1260	25	for	for	ADP
taxlaw-6404	1260	26	fixed	fix	VERB
taxlaw-6404	1260	27	assets	asset	NOUN
taxlaw-6404	1260	28	,	,	PUNCT
taxlaw-6404	1260	29	the	the	DET
taxlaw-6404	1260	30	tax	tax	NOUN
taxlaw-6404	1260	31	and	and	CCONJ
taxlaw-6404	1260	32	regulatory	regulatory	ADJ
taxlaw-6404	1260	33	rule	rule	NOUN
taxlaw-6404	1260	34	modification	modification	NOUN
taxlaw-6404	1260	35	proposed	propose	VERB
taxlaw-6404	1260	36	above	above	ADV
taxlaw-6404	1260	37	may	may	AUX
taxlaw-6404	1260	38	have	have	VERB
taxlaw-6404	1260	39	a	a	DET
taxlaw-6404	1260	40	broader	broad	ADJ
taxlaw-6404	1260	41	audience	audience	NOUN
taxlaw-6404	1260	42	.	.	PUNCT
taxlaw-6404	1261	1	the	the	DET
taxlaw-6404	1261	2	following	follow	VERB
taxlaw-6404	1261	3	table	table	NOUN
taxlaw-6404	1261	4	identifies	identify	VERB
taxlaw-6404	1261	5	the	the	DET
taxlaw-6404	1261	6	countries	country	NOUN
taxlaw-6404	1261	7	in	in	ADP
taxlaw-6404	1261	8	which	which	PRON
taxlaw-6404	1261	9	depreciation	depreciation	NOUN
taxlaw-6404	1261	10	for	for	ADP
taxlaw-6404	1261	11	tax	tax	NOUN
taxlaw-6404	1261	12	and	and	CCONJ
taxlaw-6404	1261	13	financial	financial	ADJ
taxlaw-6404	1261	14	accounting	accounting	NOUN
taxlaw-6404	1261	15	purposes	purpose	NOUN
taxlaw-6404	1261	16	deviate	deviate	VERB
taxlaw-6404	1261	17	.	.	PUNCT
taxlaw-6404	1262	1	countries	country	NOUN
taxlaw-6404	1262	2	where	where	SCONJ
taxlaw-6404	1262	3	tax	tax	NOUN
taxlaw-6404	1262	4	follows	follow	VERB
taxlaw-6404	1262	5	financial	financial	ADJ
taxlaw-6404	1262	6	accounting	accounting	NOUN
taxlaw-6404	1262	7	depreciation	depreciation	NOUN
taxlaw-6404	1262	8	countries	country	NOUN
taxlaw-6404	1262	9	where	where	SCONJ
taxlaw-6404	1262	10	tax	tax	NOUN
taxlaw-6404	1262	11	does	do	AUX
taxlaw-6404	1262	12	not	not	PART
taxlaw-6404	1262	13	follow	follow	VERB
taxlaw-6404	1262	14	financial	financial	ADJ
taxlaw-6404	1262	15	accounting	accounting	NOUN
taxlaw-6404	1262	16	depreciation	depreciation	NOUN
taxlaw-6404	1262	17	argentina	argentina	NOUN
taxlaw-6404	1262	18	(	(	PUNCT
taxlaw-6404	1262	19	for	for	ADP
taxlaw-6404	1262	20	moveable	moveable	ADJ
taxlaw-6404	1262	21	property	property	NOUN
taxlaw-6404	1262	22	)	)	PUNCT
taxlaw-6404	1262	23	australia	australia	PROPN
taxlaw-6404	1262	24	brazil	brazil	PROPN
taxlaw-6404	1262	25	canada	canada	PROPN
taxlaw-6404	1262	26	france	france	PROPN
taxlaw-6404	1262	27	china	china	PROPN
taxlaw-6404	1262	28	germany	germany	PROPN
taxlaw-6404	1262	29	india	india	PROPN
taxlaw-6404	1262	30	italy	italy	PROPN
taxlaw-6404	1262	31	japan	japan	PROPN
taxlaw-6404	1262	32	korea	korea	PROPN
taxlaw-6404	1262	33	kuwait	kuwait	PROPN
taxlaw-6404	1262	34	netherlands	netherlands	PROPN
taxlaw-6404	1262	35	(	(	PUNCT
taxlaw-6404	1262	36	in	in	ADP
taxlaw-6404	1262	37	principle	principle	NOUN
taxlaw-6404	1262	38	,	,	PUNCT
taxlaw-6404	1262	39	with	with	ADP
taxlaw-6404	1262	40	adjustments	adjustment	NOUN
taxlaw-6404	1262	41	)	)	PUNCT
taxlaw-6404	1262	42	malaysia	malaysia	PROPN
taxlaw-6404	1262	43	portugal	portugal	PROPN
taxlaw-6404	1262	44	mexico	mexico	PROPN
taxlaw-6404	1262	45	spain	spain	PROPN
taxlaw-6404	1262	46	(	(	PUNCT
taxlaw-6404	1262	47	but	but	CCONJ
taxlaw-6404	1262	48	subject	subject	ADJ
taxlaw-6404	1262	49	to	to	ADP
taxlaw-6404	1262	50	limits	limit	NOUN
taxlaw-6404	1262	51	under	under	ADP
taxlaw-6404	1262	52	corporate	corporate	ADJ
taxlaw-6404	1262	53	income	income	NOUN
taxlaw-6404	1262	54	tax	tax	NOUN
taxlaw-6404	1262	55	rules	rule	NOUN
taxlaw-6404	1262	56	)	)	PUNCT
taxlaw-6404	1263	1	nigeria	nigeria	PROPN
taxlaw-6404	1263	2	sweden	sweden	PROPN
taxlaw-6404	1263	3	russia	russia	PROPN
taxlaw-6404	1263	4	turkey	turkey	PROPN
taxlaw-6404	1263	5	saudi	saudi	PROPN
taxlaw-6404	1263	6	arabia	arabia	PROPN
taxlaw-6404	1263	7	singapore	singapore	PROPN
taxlaw-6404	1263	8	south	south	PROPN
taxlaw-6404	1263	9	africa	africa	PROPN
taxlaw-6404	1263	10	united	united	PROPN
taxlaw-6404	1263	11	kingdom	kingdom	PROPN
taxlaw-6404	1263	12	(	(	PUNCT
taxlaw-6404	1263	13	for	for	ADP
taxlaw-6404	1263	14	tangible	tangible	ADJ
taxlaw-6404	1263	15	assets	asset	NOUN
taxlaw-6404	1263	16	only	only	ADV
taxlaw-6404	1263	17	)	)	PUNCT
taxlaw-6404	1263	18	united	united	PROPN
taxlaw-6404	1263	19	states	states	PROPN
taxlaw-6404	1263	20	table	table	VERB
taxlaw-6404	1263	21	5	5	NUM
taxlaw-6404	1263	22	.	.	PUNCT
taxlaw-6404	1263	23	comparison	comparison	NOUN
taxlaw-6404	1263	24	of	of	ADP
taxlaw-6404	1263	25	countries	country	NOUN
taxlaw-6404	1263	26	in	in	ADP
taxlaw-6404	1263	27	which	which	PRON
taxlaw-6404	1263	28	tax	tax	NOUN
taxlaw-6404	1263	29	depreciation	depreciation	NOUN
taxlaw-6404	1263	30	follows	follow	VERB
taxlaw-6404	1263	31	book	book	NOUN
taxlaw-6404	1263	32	/	/	SYM
taxlaw-6404	1263	33	statutory	statutory	ADJ
taxlaw-6404	1263	34	accounting	accounting	NOUN
taxlaw-6404	1263	35	depreciation	depreciation	NOUN
taxlaw-6404	1263	36	to	to	ADP
taxlaw-6404	1263	37	countries	country	NOUN
taxlaw-6404	1263	38	in	in	ADP
taxlaw-6404	1263	39	which	which	PRON
taxlaw-6404	1263	40	tax	tax	NOUN
taxlaw-6404	1263	41	and	and	CCONJ
taxlaw-6404	1263	42	financial	financial	ADJ
taxlaw-6404	1263	43	depreciation	depreciation	NOUN
taxlaw-6404	1263	44	diverge.265	diverge.265	NOUN
taxlaw-6404	1263	45	further	further	ADJ
taxlaw-6404	1263	46	research	research	NOUN
taxlaw-6404	1263	47	is	be	AUX
taxlaw-6404	1263	48	needed	need	VERB
taxlaw-6404	1263	49	to	to	PART
taxlaw-6404	1263	50	determine	determine	VERB
taxlaw-6404	1263	51	the	the	DET
taxlaw-6404	1263	52	extent	extent	NOUN
taxlaw-6404	1263	53	to	to	PART
taxlaw-6404	1263	54	which	which	PRON
taxlaw-6404	1263	55	tax	tax	NOUN
taxlaw-6404	1263	56	and	and	CCONJ
taxlaw-6404	1263	57	regulatory	regulatory	ADJ
taxlaw-6404	1263	58	accounting	accounting	NOUN
taxlaw-6404	1263	59	practices	practice	NOUN
taxlaw-6404	1263	60	differ	differ	VERB
taxlaw-6404	1263	61	,	,	PUNCT
taxlaw-6404	1263	62	to	to	PART
taxlaw-6404	1263	63	quantify	quantify	VERB
taxlaw-6404	1263	64	any	any	DET
taxlaw-6404	1263	65	tax	tax	NOUN
taxlaw-6404	1263	66	savings	saving	NOUN
taxlaw-6404	1263	67	that	that	PRON
taxlaw-6404	1263	68	may	may	AUX
taxlaw-6404	1263	69	result	result	VERB
taxlaw-6404	1263	70	,	,	PUNCT
taxlaw-6404	1263	71	and	and	CCONJ
taxlaw-6404	1263	72	to	to	PART
taxlaw-6404	1263	73	clarify	clarify	VERB
taxlaw-6404	1263	74	whether	whether	SCONJ
taxlaw-6404	1263	75	returns	return	NOUN
taxlaw-6404	1263	76	to	to	ADP
taxlaw-6404	1263	77	those	those	DET
taxlaw-6404	1263	78	264	264	NUM
taxlaw-6404	1263	79	i	i	PRON
taxlaw-6404	1263	80	d.	d.	PROPN
taxlaw-6404	1263	81	(	(	PUNCT
taxlaw-6404	1263	82	citing	cite	VERB
taxlaw-6404	1263	83	in	in	ADP
taxlaw-6404	1263	84	re	re	ADP
taxlaw-6404	1263	85	:	:	PUNCT
taxlaw-6404	1263	86	application	application	NOUN
taxlaw-6404	1263	87	for	for	ADP
taxlaw-6404	1263	88	limited	limited	ADJ
taxlaw-6404	1263	89	proceeding	proceeding	NOUN
taxlaw-6404	1263	90	to	to	PART
taxlaw-6404	1263	91	approve	approve	VERB
taxlaw-6404	1263	92	2017	2017	NUM
taxlaw-6404	1263	93	revised	revise	VERB
taxlaw-6404	1263	94	and	and	CCONJ
taxlaw-6404	1263	95	restated	restate	VERB
taxlaw-6404	1263	96	agreement	agreement	NOUN
taxlaw-6404	1263	97	,	,	PUNCT
taxlaw-6404	1263	98	including	include	VERB
taxlaw-6404	1263	99	certain	certain	ADJ
taxlaw-6404	1263	100	rate	rate	NOUN
taxlaw-6404	1263	101	adjustments	adjustment	NOUN
taxlaw-6404	1263	102	by	by	ADP
taxlaw-6404	1263	103	duke	duke	PROPN
taxlaw-6404	1263	104	energy	energy	PROPN
taxlaw-6404	1263	105	florida	florida	PROPN
taxlaw-6404	1263	106	,	,	PUNCT
taxlaw-6404	1263	107	llc	llc	PROPN
taxlaw-6404	1263	108	,	,	PUNCT
taxlaw-6404	1263	109	order	order	VERB
taxlaw-6404	1263	110	no	no	INTJ
taxlaw-6404	1263	111	.	.	PUNCT
taxlaw-6404	1264	1	psc	psc	PROPN
taxlaw-6404	1264	2	–	–	PUNCT
taxlaw-6404	1264	3	2017	2017	NUM
taxlaw-6404	1264	4	–	–	PUNCT
taxlaw-6404	1264	5	0451	0451	NUM
taxlaw-6404	1264	6	-	-	PUNCT
taxlaw-6404	1264	7	as	as	ADP
taxlaw-6404	1264	8	-	-	PUNCT
taxlaw-6404	1264	9	eu	eu	NOUN
taxlaw-6404	1264	10	,	,	PUNCT
taxlaw-6404	1264	11	issued	issue	VERB
taxlaw-6404	1264	12	nov	nov	PROPN
taxlaw-6404	1264	13	.	.	PROPN
taxlaw-6404	1264	14	20	20	NUM
taxlaw-6404	1264	15	,	,	PUNCT
taxlaw-6404	1264	16	2017	2017	NUM
taxlaw-6404	1264	17	,	,	PUNCT
taxlaw-6404	1264	18	in	in	ADP
taxlaw-6404	1264	19	docket	docket	NOUN
taxlaw-6404	1264	20	no	no	NOUN
taxlaw-6404	1264	21	.	.	PUNCT
taxlaw-6404	1265	1	20170183	20170183	NUM
taxlaw-6404	1265	2	-	-	PUNCT
taxlaw-6404	1265	3	e1	e1	PROPN
taxlaw-6404	1265	4	and	and	CCONJ
taxlaw-6404	1265	5	20170272	20170272	NUM
taxlaw-6404	1265	6	-	-	PUNCT
taxlaw-6404	1265	7	e2	e2	PROPN
taxlaw-6404	1265	8	.	.	PUNCT
taxlaw-6404	1265	9	)	)	PUNCT
taxlaw-6404	1266	1	265	265	NUM
taxlaw-6404	1266	2	see	see	VERB
taxlaw-6404	1266	3	ernst	ernst	PROPN
taxlaw-6404	1266	4	&	&	CCONJ
taxlaw-6404	1266	5	young	young	ADJ
taxlaw-6404	1266	6	,	,	PUNCT
taxlaw-6404	1266	7	worldwide	worldwide	ADJ
taxlaw-6404	1266	8	capital	capital	NOUN
taxlaw-6404	1266	9	and	and	CCONJ
taxlaw-6404	1266	10	fixed	fix	VERB
taxlaw-6404	1266	11	assets	asset	NOUN
taxlaw-6404	1266	12	guide	guide	VERB
taxlaw-6404	1266	13	2018	2018	NUM
taxlaw-6404	1266	14	(	(	PUNCT
taxlaw-6404	1266	15	2018	2018	NUM
taxlaw-6404	1266	16	)	)	PUNCT
taxlaw-6404	1266	17	,	,	PUNCT
taxlaw-6404	1266	18	https://www.ey.com/publication/vwluassets/ey-2018-worldwide-capital-and-fixed-assets-guide/$file/ey-2018worldwide-capital-and-fixed-assets-guide.pdf	https://www.ey.com/publication/vwluassets/ey-2018-worldwide-capital-and-fixed-assets-guide/$file/ey-2018worldwide-capital-and-fixed-assets-guide.pdf	X
taxlaw-6404	1266	19	[	[	PUNCT
taxlaw-6404	1266	20	https://perma.cc/j9u2-vage	https://perma.cc/j9u2-vage	NOUN
taxlaw-6404	1266	21	]	]	PUNCT
taxlaw-6404	1266	22	.	.	PUNCT
taxlaw-6404	1267	1	columbia	columbia	PROPN
taxlaw-6404	1267	2	journal	journal	PROPN
taxlaw-6404	1267	3	of	of	ADP
taxlaw-6404	1267	4	tax	tax	NOUN
taxlaw-6404	1267	5	law	law	NOUN
taxlaw-6404	1268	1	[	[	X
taxlaw-6404	1268	2	vol	vol	NOUN
taxlaw-6404	1268	3	.	.	PUNCT
taxlaw-6404	1269	1	11:1	11:1	NUM
taxlaw-6404	1269	2	48	48	NUM
taxlaw-6404	1269	3	tax	tax	NOUN
taxlaw-6404	1269	4	savings	saving	NOUN
taxlaw-6404	1269	5	have	have	AUX
taxlaw-6404	1269	6	been	be	AUX
taxlaw-6404	1269	7	passed	pass	VERB
taxlaw-6404	1269	8	forward	forward	ADP
taxlaw-6404	1269	9	to	to	ADP
taxlaw-6404	1269	10	consumers	consumer	NOUN
taxlaw-6404	1269	11	or	or	CCONJ
taxlaw-6404	1269	12	back	back	ADV
taxlaw-6404	1269	13	to	to	ADP
taxlaw-6404	1269	14	investors	investor	NOUN
taxlaw-6404	1269	15	.	.	PUNCT
taxlaw-6404	1270	1	nevertheless	nevertheless	ADV
taxlaw-6404	1270	2	,	,	PUNCT
taxlaw-6404	1270	3	this	this	PRON
taxlaw-6404	1270	4	may	may	AUX
taxlaw-6404	1270	5	present	present	VERB
taxlaw-6404	1270	6	a	a	DET
taxlaw-6404	1270	7	promising	promising	ADJ
taxlaw-6404	1270	8	avenue	avenue	NOUN
taxlaw-6404	1270	9	in	in	ADP
taxlaw-6404	1270	10	addressing	address	VERB
taxlaw-6404	1270	11	stranded	strand	VERB
taxlaw-6404	1270	12	assets	asset	NOUN
taxlaw-6404	1270	13	abroad	abroad	ADV
taxlaw-6404	1270	14	.	.	PUNCT
taxlaw-6404	1271	1	v.	v.	ADP
taxlaw-6404	1271	2	conclusion	conclusion	NOUN
taxlaw-6404	1271	3	despite	despite	SCONJ
taxlaw-6404	1271	4	key	key	ADJ
taxlaw-6404	1271	5	economic	economic	ADJ
taxlaw-6404	1271	6	gains	gain	NOUN
taxlaw-6404	1271	7	and	and	CCONJ
taxlaw-6404	1271	8	health	health	NOUN
taxlaw-6404	1271	9	and	and	CCONJ
taxlaw-6404	1271	10	environmental	environmental	ADJ
taxlaw-6404	1271	11	advantages	advantage	NOUN
taxlaw-6404	1271	12	,	,	PUNCT
taxlaw-6404	1271	13	the	the	DET
taxlaw-6404	1271	14	diffusion	diffusion	NOUN
taxlaw-6404	1271	15	of	of	ADP
taxlaw-6404	1271	16	alternative	alternative	ADJ
taxlaw-6404	1271	17	energy	energy	NOUN
taxlaw-6404	1271	18	and	and	CCONJ
taxlaw-6404	1271	19	other	other	ADJ
taxlaw-6404	1271	20	carbon	carbon	NOUN
taxlaw-6404	1271	21	-	-	PUNCT
taxlaw-6404	1271	22	saving	save	VERB
taxlaw-6404	1271	23	technologies	technology	NOUN
taxlaw-6404	1271	24	has	have	AUX
taxlaw-6404	1271	25	been	be	AUX
taxlaw-6404	1271	26	remarkably	remarkably	ADV
taxlaw-6404	1271	27	slow	slow	ADJ
taxlaw-6404	1271	28	.	.	PUNCT
taxlaw-6404	1272	1	legal	legal	ADJ
taxlaw-6404	1272	2	and	and	CCONJ
taxlaw-6404	1272	3	financial	financial	ADJ
taxlaw-6404	1272	4	institutions	institution	NOUN
taxlaw-6404	1272	5	have	have	AUX
taxlaw-6404	1272	6	evolved	evolve	VERB
taxlaw-6404	1272	7	to	to	PART
taxlaw-6404	1272	8	serve	serve	VERB
taxlaw-6404	1272	9	existing	exist	VERB
taxlaw-6404	1272	10	fossil	fossil	NOUN
taxlaw-6404	1272	11	-	-	PUNCT
taxlaw-6404	1272	12	fuel	fuel	NOUN
taxlaw-6404	1272	13	-	-	PUNCT
taxlaw-6404	1272	14	based	base	VERB
taxlaw-6404	1272	15	technologies	technology	NOUN
taxlaw-6404	1272	16	for	for	ADP
taxlaw-6404	1272	17	energy	energy	NOUN
taxlaw-6404	1272	18	development	development	NOUN
taxlaw-6404	1272	19	and	and	CCONJ
taxlaw-6404	1272	20	distribution	distribution	NOUN
taxlaw-6404	1272	21	.	.	PUNCT
taxlaw-6404	1273	1	together	together	ADV
taxlaw-6404	1273	2	,	,	PUNCT
taxlaw-6404	1273	3	these	these	DET
taxlaw-6404	1273	4	systems	system	NOUN
taxlaw-6404	1273	5	enjoy	enjoy	VERB
taxlaw-6404	1273	6	returns	return	NOUN
taxlaw-6404	1273	7	to	to	PART
taxlaw-6404	1273	8	scale	scale	VERB
taxlaw-6404	1273	9	that	that	PRON
taxlaw-6404	1273	10	create	create	VERB
taxlaw-6404	1273	11	a	a	DET
taxlaw-6404	1273	12	significant	significant	ADJ
taxlaw-6404	1273	13	barrier	barrier	NOUN
taxlaw-6404	1273	14	to	to	ADP
taxlaw-6404	1273	15	entry	entry	NOUN
taxlaw-6404	1273	16	for	for	ADP
taxlaw-6404	1273	17	other	other	ADJ
taxlaw-6404	1273	18	energy	energy	NOUN
taxlaw-6404	1273	19	systems	system	NOUN
taxlaw-6404	1273	20	.	.	PUNCT
taxlaw-6404	1274	1	consequently	consequently	ADV
taxlaw-6404	1274	2	,	,	PUNCT
taxlaw-6404	1274	3	industrial	industrial	ADJ
taxlaw-6404	1274	4	economies	economy	NOUN
taxlaw-6404	1274	5	have	have	AUX
taxlaw-6404	1274	6	been	be	AUX
taxlaw-6404	1274	7	,	,	PUNCT
taxlaw-6404	1274	8	by	by	ADP
taxlaw-6404	1274	9	institutional	institutional	ADJ
taxlaw-6404	1274	10	co	co	NOUN
taxlaw-6404	1274	11	-	-	NOUN
taxlaw-6404	1274	12	evolution	evolution	NOUN
taxlaw-6404	1274	13	and	and	CCONJ
taxlaw-6404	1274	14	path	path	NOUN
taxlaw-6404	1274	15	-	-	PUNCT
taxlaw-6404	1274	16	dependent	dependent	ADJ
taxlaw-6404	1274	17	economies	economy	NOUN
taxlaw-6404	1274	18	of	of	ADP
taxlaw-6404	1274	19	scale	scale	NOUN
taxlaw-6404	1274	20	,	,	PUNCT
taxlaw-6404	1274	21	“	"	PUNCT
taxlaw-6404	1274	22	locked	lock	VERB
taxlaw-6404	1274	23	into	into	ADP
taxlaw-6404	1274	24	”	"	PUNCT
taxlaw-6404	1274	25	fossil	fossil	NOUN
taxlaw-6404	1274	26	fuel	fuel	NOUN
taxlaw-6404	1274	27	-	-	PUNCT
taxlaw-6404	1274	28	based	base	VERB
taxlaw-6404	1274	29	energy	energy	NOUN
taxlaw-6404	1274	30	systems	system	NOUN
taxlaw-6404	1274	31	.	.	PUNCT
taxlaw-6404	1275	1	carbon	carbon	NOUN
taxlaw-6404	1275	2	lock	lock	NOUN
taxlaw-6404	1275	3	-	-	PUNCT
taxlaw-6404	1275	4	in	in	ADP
taxlaw-6404	1275	5	stalls	stall	NOUN
taxlaw-6404	1275	6	the	the	DET
taxlaw-6404	1275	7	adoption	adoption	NOUN
taxlaw-6404	1275	8	of	of	ADP
taxlaw-6404	1275	9	new	new	ADJ
taxlaw-6404	1275	10	energy	energy	NOUN
taxlaw-6404	1275	11	technology	technology	NOUN
taxlaw-6404	1275	12	and	and	CCONJ
taxlaw-6404	1275	13	slows	slow	VERB
taxlaw-6404	1275	14	the	the	DET
taxlaw-6404	1275	15	transition	transition	NOUN
taxlaw-6404	1275	16	to	to	ADP
taxlaw-6404	1275	17	a	a	DET
taxlaw-6404	1275	18	carbon	carbon	NOUN
taxlaw-6404	1275	19	-	-	PUNCT
taxlaw-6404	1275	20	neutral	neutral	ADJ
taxlaw-6404	1275	21	economy	economy	NOUN
taxlaw-6404	1275	22	.	.	PUNCT
taxlaw-6404	1276	1	by	by	ADP
taxlaw-6404	1276	2	making	make	VERB
taxlaw-6404	1276	3	a	a	DET
taxlaw-6404	1276	4	relatively	relatively	ADV
taxlaw-6404	1276	5	small	small	ADJ
taxlaw-6404	1276	6	modification	modification	NOUN
taxlaw-6404	1276	7	to	to	ADP
taxlaw-6404	1276	8	the	the	DET
taxlaw-6404	1276	9	tax	tax	NOUN
taxlaw-6404	1276	10	and	and	CCONJ
taxlaw-6404	1276	11	regulatory	regulatory	ADJ
taxlaw-6404	1276	12	rules	rule	NOUN
taxlaw-6404	1276	13	for	for	ADP
taxlaw-6404	1276	14	public	public	ADJ
taxlaw-6404	1276	15	utilities	utility	NOUN
taxlaw-6404	1276	16	,	,	PUNCT
taxlaw-6404	1276	17	policy	policy	NOUN
taxlaw-6404	1276	18	-	-	PUNCT
taxlaw-6404	1276	19	makers	maker	NOUN
taxlaw-6404	1276	20	may	may	AUX
taxlaw-6404	1276	21	begin	begin	VERB
taxlaw-6404	1276	22	to	to	PART
taxlaw-6404	1276	23	dismantle	dismantle	VERB
taxlaw-6404	1276	24	one	one	NUM
taxlaw-6404	1276	25	of	of	ADP
taxlaw-6404	1276	26	the	the	DET
taxlaw-6404	1276	27	key	key	ADJ
taxlaw-6404	1276	28	structures	structure	NOUN
taxlaw-6404	1276	29	supporting	support	VERB
taxlaw-6404	1276	30	carbon	carbon	NOUN
taxlaw-6404	1276	31	lock	lock	NOUN
taxlaw-6404	1276	32	-	-	PUNCT
taxlaw-6404	1276	33	in	in	NOUN
taxlaw-6404	1276	34	.	.	PUNCT
taxlaw-6404	1277	1	for	for	ADP
taxlaw-6404	1277	2	coal	coal	NOUN
taxlaw-6404	1277	3	,	,	PUNCT
taxlaw-6404	1277	4	natural	natural	ADJ
taxlaw-6404	1277	5	gas	gas	NOUN
taxlaw-6404	1277	6	,	,	PUNCT
taxlaw-6404	1277	7	and	and	CCONJ
taxlaw-6404	1277	8	other	other	ADJ
taxlaw-6404	1277	9	energy	energy	NOUN
taxlaw-6404	1277	10	facilities	facility	NOUN
taxlaw-6404	1277	11	,	,	PUNCT
taxlaw-6404	1277	12	accelerated	accelerate	VERB
taxlaw-6404	1277	13	tax	tax	NOUN
taxlaw-6404	1277	14	depreciation	depreciation	NOUN
taxlaw-6404	1277	15	generates	generate	VERB
taxlaw-6404	1277	16	a	a	DET
taxlaw-6404	1277	17	pool	pool	NOUN
taxlaw-6404	1277	18	of	of	ADP
taxlaw-6404	1277	19	tax	tax	NOUN
taxlaw-6404	1277	20	savings	saving	NOUN
taxlaw-6404	1277	21	for	for	ADP
taxlaw-6404	1277	22	public	public	ADJ
taxlaw-6404	1277	23	utilities	utility	NOUN
taxlaw-6404	1277	24	.	.	PUNCT
taxlaw-6404	1278	1	these	these	DET
taxlaw-6404	1278	2	tax	tax	NOUN
taxlaw-6404	1278	3	savings	saving	NOUN
taxlaw-6404	1278	4	accrue	accrue	VERB
taxlaw-6404	1278	5	primarily	primarily	ADV
taxlaw-6404	1278	6	to	to	ADP
taxlaw-6404	1278	7	fossil	fossil	NOUN
taxlaw-6404	1278	8	-	-	PUNCT
taxlaw-6404	1278	9	fuel	fuel	NOUN
taxlaw-6404	1278	10	based	base	VERB
taxlaw-6404	1278	11	energy	energy	NOUN
taxlaw-6404	1278	12	systems	system	NOUN
taxlaw-6404	1278	13	,	,	PUNCT
taxlaw-6404	1278	14	resulting	result	VERB
taxlaw-6404	1278	15	in	in	ADP
taxlaw-6404	1278	16	discounts	discount	NOUN
taxlaw-6404	1278	17	on	on	ADP
taxlaw-6404	1278	18	electricity	electricity	NOUN
taxlaw-6404	1278	19	and	and	CCONJ
taxlaw-6404	1278	20	gas	gas	NOUN
taxlaw-6404	1278	21	service	service	NOUN
taxlaw-6404	1278	22	rates	rate	NOUN
taxlaw-6404	1278	23	.	.	PUNCT
taxlaw-6404	1279	1	this	this	DET
taxlaw-6404	1279	2	policy	policy	NOUN
taxlaw-6404	1279	3	is	be	AUX
taxlaw-6404	1279	4	inefficient	inefficient	ADJ
taxlaw-6404	1279	5	and	and	CCONJ
taxlaw-6404	1279	6	wasteful	wasteful	ADJ
taxlaw-6404	1279	7	.	.	PUNCT
taxlaw-6404	1280	1	first	first	ADV
taxlaw-6404	1280	2	,	,	PUNCT
taxlaw-6404	1280	3	consumers	consumer	NOUN
taxlaw-6404	1280	4	that	that	PRON
taxlaw-6404	1280	5	receive	receive	VERB
taxlaw-6404	1280	6	these	these	DET
taxlaw-6404	1280	7	discounts	discount	NOUN
taxlaw-6404	1280	8	are	be	AUX
taxlaw-6404	1280	9	encouraged	encourage	VERB
taxlaw-6404	1280	10	to	to	PART
taxlaw-6404	1280	11	use	use	VERB
taxlaw-6404	1280	12	more	more	ADJ
taxlaw-6404	1280	13	energy	energy	NOUN
taxlaw-6404	1280	14	than	than	SCONJ
taxlaw-6404	1280	15	they	they	PRON
taxlaw-6404	1280	16	would	would	AUX
taxlaw-6404	1280	17	without	without	ADP
taxlaw-6404	1280	18	the	the	DET
taxlaw-6404	1280	19	subsidies	subsidy	NOUN
taxlaw-6404	1280	20	.	.	PUNCT
taxlaw-6404	1281	1	second	second	ADJ
taxlaw-6404	1281	2	,	,	PUNCT
taxlaw-6404	1281	3	these	these	DET
taxlaw-6404	1281	4	subsidies	subsidy	NOUN
taxlaw-6404	1281	5	,	,	PUNCT
taxlaw-6404	1281	6	by	by	ADP
taxlaw-6404	1281	7	reducing	reduce	VERB
taxlaw-6404	1281	8	prices	price	NOUN
taxlaw-6404	1281	9	for	for	ADP
taxlaw-6404	1281	10	fossil	fossil	ADJ
taxlaw-6404	1281	11	fuels	fuel	NOUN
taxlaw-6404	1281	12	,	,	PUNCT
taxlaw-6404	1281	13	undercut	undercut	ADJ
taxlaw-6404	1281	14	sales	sale	NOUN
taxlaw-6404	1281	15	of	of	ADP
taxlaw-6404	1281	16	electricity	electricity	NOUN
taxlaw-6404	1281	17	from	from	ADP
taxlaw-6404	1281	18	renewable	renewable	ADJ
taxlaw-6404	1281	19	energy	energy	NOUN
taxlaw-6404	1281	20	resources	resource	NOUN
taxlaw-6404	1281	21	,	,	PUNCT
taxlaw-6404	1281	22	and	and	CCONJ
taxlaw-6404	1281	23	deter	deter	VERB
taxlaw-6404	1281	24	the	the	DET
taxlaw-6404	1281	25	deployment	deployment	NOUN
taxlaw-6404	1281	26	of	of	ADP
taxlaw-6404	1281	27	these	these	DET
taxlaw-6404	1281	28	systems	system	NOUN
taxlaw-6404	1281	29	.	.	PUNCT
taxlaw-6404	1282	1	third	third	ADJ
taxlaw-6404	1282	2	,	,	PUNCT
taxlaw-6404	1282	3	higher	high	ADJ
taxlaw-6404	1282	4	energy	energy	NOUN
taxlaw-6404	1282	5	use	use	NOUN
taxlaw-6404	1282	6	increases	increase	VERB
taxlaw-6404	1282	7	emissions	emission	NOUN
taxlaw-6404	1282	8	,	,	PUNCT
taxlaw-6404	1282	9	accelerating	accelerate	VERB
taxlaw-6404	1282	10	and	and	CCONJ
taxlaw-6404	1282	11	exacerbating	exacerbate	VERB
taxlaw-6404	1282	12	the	the	DET
taxlaw-6404	1282	13	effects	effect	NOUN
taxlaw-6404	1282	14	of	of	ADP
taxlaw-6404	1282	15	climate	climate	NOUN
taxlaw-6404	1282	16	change	change	NOUN
taxlaw-6404	1282	17	.	.	PUNCT
taxlaw-6404	1283	1	if	if	SCONJ
taxlaw-6404	1283	2	,	,	PUNCT
taxlaw-6404	1283	3	instead	instead	ADV
taxlaw-6404	1283	4	,	,	PUNCT
taxlaw-6404	1283	5	tax	tax	NOUN
taxlaw-6404	1283	6	and	and	CCONJ
taxlaw-6404	1283	7	ferc	ferc	PROPN
taxlaw-6404	1283	8	policies	policy	NOUN
taxlaw-6404	1283	9	are	be	AUX
taxlaw-6404	1283	10	modified	modify	VERB
taxlaw-6404	1283	11	to	to	PART
taxlaw-6404	1283	12	bar	bar	VERB
taxlaw-6404	1283	13	utilities	utility	NOUN
taxlaw-6404	1283	14	from	from	ADP
taxlaw-6404	1283	15	passing	pass	VERB
taxlaw-6404	1283	16	the	the	DET
taxlaw-6404	1283	17	returns	return	NOUN
taxlaw-6404	1283	18	to	to	ADP
taxlaw-6404	1283	19	these	these	DET
taxlaw-6404	1283	20	tax	tax	NOUN
taxlaw-6404	1283	21	subsidies	subsidy	NOUN
taxlaw-6404	1283	22	forward	forward	ADV
taxlaw-6404	1283	23	to	to	ADP
taxlaw-6404	1283	24	consumers	consumer	NOUN
taxlaw-6404	1283	25	,	,	PUNCT
taxlaw-6404	1283	26	these	these	DET
taxlaw-6404	1283	27	wasteful	wasteful	ADJ
taxlaw-6404	1283	28	discounts	discount	NOUN
taxlaw-6404	1283	29	would	would	AUX
taxlaw-6404	1283	30	cease	cease	VERB
taxlaw-6404	1283	31	,	,	PUNCT
taxlaw-6404	1283	32	enhancing	enhance	VERB
taxlaw-6404	1283	33	efficiency	efficiency	NOUN
taxlaw-6404	1283	34	.	.	PUNCT
taxlaw-6404	1284	1	discussions	discussion	NOUN
taxlaw-6404	1284	2	about	about	ADP
taxlaw-6404	1284	3	stranded	strand	VERB
taxlaw-6404	1284	4	assets	asset	NOUN
taxlaw-6404	1284	5	have	have	AUX
taxlaw-6404	1284	6	generally	generally	ADV
taxlaw-6404	1284	7	focused	focus	VERB
taxlaw-6404	1284	8	on	on	ADP
taxlaw-6404	1284	9	whether	whether	SCONJ
taxlaw-6404	1284	10	the	the	DET
taxlaw-6404	1284	11	owners	owner	NOUN
taxlaw-6404	1284	12	of	of	ADP
taxlaw-6404	1284	13	fossil	fossil	NOUN
taxlaw-6404	1284	14	fuel	fuel	NOUN
taxlaw-6404	1284	15	-	-	PUNCT
taxlaw-6404	1284	16	based	base	VERB
taxlaw-6404	1284	17	infrastructure	infrastructure	NOUN
taxlaw-6404	1284	18	and	and	CCONJ
taxlaw-6404	1284	19	assets	asset	NOUN
taxlaw-6404	1284	20	should	should	AUX
taxlaw-6404	1284	21	be	be	AUX
taxlaw-6404	1284	22	entitled	entitle	VERB
taxlaw-6404	1284	23	to	to	ADP
taxlaw-6404	1284	24	recovery	recovery	NOUN
taxlaw-6404	1284	25	.	.	PUNCT
taxlaw-6404	1285	1	certainly	certainly	ADV
taxlaw-6404	1285	2	,	,	PUNCT
taxlaw-6404	1285	3	any	any	DET
taxlaw-6404	1285	4	claims	claim	NOUN
taxlaw-6404	1285	5	for	for	ADP
taxlaw-6404	1285	6	full	full	ADJ
taxlaw-6404	1285	7	reimbursement	reimbursement	NOUN
taxlaw-6404	1285	8	of	of	ADP
taxlaw-6404	1285	9	stranded	strand	VERB
taxlaw-6404	1285	10	costs	cost	NOUN
taxlaw-6404	1285	11	should	should	AUX
taxlaw-6404	1285	12	be	be	AUX
taxlaw-6404	1285	13	discounted	discount	VERB
taxlaw-6404	1285	14	to	to	ADP
taxlaw-6404	1285	15	the	the	DET
taxlaw-6404	1285	16	extent	extent	NOUN
taxlaw-6404	1285	17	they	they	PRON
taxlaw-6404	1285	18	arise	arise	VERB
taxlaw-6404	1285	19	not	not	PART
taxlaw-6404	1285	20	from	from	ADP
taxlaw-6404	1285	21	regulatory	regulatory	ADJ
taxlaw-6404	1285	22	action	action	NOUN
taxlaw-6404	1285	23	,	,	PUNCT
taxlaw-6404	1285	24	but	but	CCONJ
taxlaw-6404	1285	25	from	from	ADP
taxlaw-6404	1285	26	the	the	DET
taxlaw-6404	1285	27	normal	normal	ADJ
taxlaw-6404	1285	28	market	market	NOUN
taxlaw-6404	1285	29	responses	response	NOUN
taxlaw-6404	1285	30	to	to	ADP
taxlaw-6404	1285	31	technological	technological	ADJ
taxlaw-6404	1285	32	changes	change	NOUN
taxlaw-6404	1285	33	or	or	CCONJ
taxlaw-6404	1285	34	from	from	ADP
taxlaw-6404	1285	35	the	the	DET
taxlaw-6404	1285	36	vicissitudes	vicissitude	NOUN
taxlaw-6404	1285	37	of	of	ADP
taxlaw-6404	1285	38	consumer	consumer	NOUN
taxlaw-6404	1285	39	demand	demand	NOUN
taxlaw-6404	1285	40	.	.	PUNCT
taxlaw-6404	1286	1	stranded	strand	VERB
taxlaw-6404	1286	2	benefits	benefit	NOUN
taxlaw-6404	1286	3	should	should	AUX
taxlaw-6404	1286	4	also	also	ADV
taxlaw-6404	1286	5	be	be	AUX
taxlaw-6404	1286	6	included	include	VERB
taxlaw-6404	1286	7	in	in	ADP
taxlaw-6404	1286	8	the	the	DET
taxlaw-6404	1286	9	analysis	analysis	NOUN
taxlaw-6404	1286	10	.	.	PUNCT
taxlaw-6404	1287	1	existing	exist	VERB
taxlaw-6404	1287	2	discussions	discussion	NOUN
taxlaw-6404	1287	3	about	about	ADP
taxlaw-6404	1287	4	stranded	strand	VERB
taxlaw-6404	1287	5	assets	asset	NOUN
taxlaw-6404	1287	6	have	have	AUX
taxlaw-6404	1287	7	failed	fail	VERB
taxlaw-6404	1287	8	,	,	PUNCT
taxlaw-6404	1287	9	however	however	ADV
taxlaw-6404	1287	10	,	,	PUNCT
taxlaw-6404	1287	11	to	to	PART
taxlaw-6404	1287	12	take	take	VERB
taxlaw-6404	1287	13	into	into	ADP
taxlaw-6404	1287	14	consideration	consideration	NOUN
taxlaw-6404	1287	15	the	the	DET
taxlaw-6404	1287	16	significant	significant	ADJ
taxlaw-6404	1287	17	economic	economic	ADJ
taxlaw-6404	1287	18	value	value	NOUN
taxlaw-6404	1287	19	that	that	PRON
taxlaw-6404	1287	20	the	the	DET
taxlaw-6404	1287	21	federal	federal	ADJ
taxlaw-6404	1287	22	income	income	NOUN
taxlaw-6404	1287	23	tax	tax	NOUN
taxlaw-6404	1287	24	delivers	deliver	VERB
taxlaw-6404	1287	25	through	through	ADP
taxlaw-6404	1287	26	accelerated	accelerate	VERB
taxlaw-6404	1287	27	cost	cost	NOUN
taxlaw-6404	1287	28	recovery	recovery	NOUN
taxlaw-6404	1287	29	.	.	PUNCT
taxlaw-6404	1288	1	the	the	DET
taxlaw-6404	1288	2	tax	tax	NOUN
taxlaw-6404	1288	3	savings	saving	NOUN
taxlaw-6404	1288	4	from	from	ADP
taxlaw-6404	1288	5	accelerated	accelerate	VERB
taxlaw-6404	1288	6	cost	cost	NOUN
taxlaw-6404	1288	7	recovery	recovery	NOUN
taxlaw-6404	1288	8	are	be	AUX
taxlaw-6404	1288	9	tracked	track	VERB
taxlaw-6404	1288	10	and	and	CCONJ
taxlaw-6404	1288	11	reported	report	VERB
taxlaw-6404	1288	12	on	on	ADP
taxlaw-6404	1288	13	a	a	DET
taxlaw-6404	1288	14	firm	firm	NOUN
taxlaw-6404	1288	15	’s	’s	PART
taxlaw-6404	1288	16	consolidated	consolidate	VERB
taxlaw-6404	1288	17	balance	balance	NOUN
taxlaw-6404	1288	18	sheets	sheet	NOUN
taxlaw-6404	1288	19	as	as	ADP
taxlaw-6404	1288	20	adit	adit	NOUN
taxlaw-6404	1288	21	.	.	PUNCT
taxlaw-6404	1289	1	financial	financial	ADJ
taxlaw-6404	1289	2	statements	statement	NOUN
taxlaw-6404	1289	3	for	for	ADP
taxlaw-6404	1289	4	the	the	DET
taxlaw-6404	1289	5	15	15	NUM
taxlaw-6404	1289	6	largest	large	ADJ
taxlaw-6404	1289	7	regulated	regulated	ADJ
taxlaw-6404	1289	8	public	public	ADJ
taxlaw-6404	1289	9	utilities	utility	NOUN
taxlaw-6404	1289	10	firms	firm	NOUN
taxlaw-6404	1289	11	show	show	VERB
taxlaw-6404	1289	12	that	that	SCONJ
taxlaw-6404	1289	13	these	these	DET
taxlaw-6404	1289	14	firms	firm	NOUN
taxlaw-6404	1289	15	have	have	AUX
taxlaw-6404	1289	16	aggregated	aggregate	VERB
taxlaw-6404	1289	17	a	a	DET
taxlaw-6404	1289	18	pool	pool	NOUN
taxlaw-6404	1289	19	of	of	ADP
taxlaw-6404	1289	20	tax	tax	NOUN
taxlaw-6404	1289	21	savings	saving	NOUN
taxlaw-6404	1289	22	in	in	ADP
taxlaw-6404	1289	23	excess	excess	NOUN
taxlaw-6404	1289	24	of	of	ADP
taxlaw-6404	1289	25	$	$	SYM
taxlaw-6404	1289	26	110	110	NUM
taxlaw-6404	1289	27	billion	billion	NUM
taxlaw-6404	1289	28	.	.	PUNCT
taxlaw-6404	1290	1	those	those	DET
taxlaw-6404	1290	2	tax	tax	NOUN
taxlaw-6404	1290	3	savings	saving	NOUN
taxlaw-6404	1290	4	should	should	AUX
taxlaw-6404	1290	5	be	be	AUX
taxlaw-6404	1290	6	converted	convert	VERB
taxlaw-6404	1290	7	into	into	ADP
taxlaw-6404	1290	8	an	an	DET
taxlaw-6404	1290	9	insurance	insurance	NOUN
taxlaw-6404	1290	10	pool	pool	NOUN
taxlaw-6404	1290	11	from	from	ADP
taxlaw-6404	1290	12	which	which	PRON
taxlaw-6404	1290	13	investors	investor	NOUN
taxlaw-6404	1290	14	in	in	ADP
taxlaw-6404	1290	15	regulated	regulated	ADJ
taxlaw-6404	1290	16	utilities	utility	NOUN
taxlaw-6404	1290	17	would	would	AUX
taxlaw-6404	1290	18	recover	recover	VERB
taxlaw-6404	1290	19	an	an	DET
taxlaw-6404	1290	20	additional	additional	ADJ
taxlaw-6404	1290	21	tranche	tranche	NOUN
taxlaw-6404	1290	22	of	of	ADP
taxlaw-6404	1290	23	their	their	PRON
taxlaw-6404	1290	24	stranded	strand	VERB
taxlaw-6404	1290	25	costs	cost	NOUN
taxlaw-6404	1290	26	in	in	ADP
taxlaw-6404	1290	27	the	the	DET
taxlaw-6404	1290	28	event	event	NOUN
taxlaw-6404	1290	29	of	of	ADP
taxlaw-6404	1290	30	a	a	DET
taxlaw-6404	1290	31	sharp	sharp	ADJ
taxlaw-6404	1290	32	regulatory	regulatory	ADJ
taxlaw-6404	1290	33	change	change	NOUN
taxlaw-6404	1290	34	.	.	PUNCT
taxlaw-6404	1291	1	as	as	ADP
taxlaw-6404	1291	2	of	of	ADP
taxlaw-6404	1291	3	2016	2016	NUM
taxlaw-6404	1291	4	,	,	PUNCT
taxlaw-6404	1291	5	on	on	ADP
taxlaw-6404	1291	6	average	average	ADJ
taxlaw-6404	1291	7	,	,	PUNCT
taxlaw-6404	1291	8	the	the	DET
taxlaw-6404	1291	9	15	15	NUM
taxlaw-6404	1291	10	largest	large	ADJ
taxlaw-6404	1291	11	regulated	regulate	VERB
taxlaw-6404	1291	12	public	public	ADJ
taxlaw-6404	1291	13	utilities	utility	NOUN
taxlaw-6404	1291	14	had	have	AUX
taxlaw-6404	1291	15	recovered	recover	VERB
taxlaw-6404	1291	16	approximately	approximately	ADV
taxlaw-6404	1291	17	338	338	NUM
taxlaw-6404	1291	18	%	%	NOUN
taxlaw-6404	1291	19	of	of	ADP
taxlaw-6404	1291	20	their	their	PRON
taxlaw-6404	1291	21	investments	investment	NOUN
taxlaw-6404	1291	22	in	in	ADP
taxlaw-6404	1291	23	ppe	ppe	PROPN
taxlaw-6404	1291	24	through	through	ADP
taxlaw-6404	1291	25	regulatory	regulatory	ADJ
taxlaw-6404	1291	26	depreciation	depreciation	NOUN
taxlaw-6404	1291	27	,	,	PUNCT
taxlaw-6404	1291	28	leaving	leave	VERB
taxlaw-6404	1291	29	approximately	approximately	ADV
taxlaw-6404	1291	30	672	672	NUM
taxlaw-6404	1291	31	%	%	NOUN
taxlaw-6404	1291	32	in	in	ADP
taxlaw-6404	1291	33	unrecovered	unrecovered	ADJ
taxlaw-6404	1291	34	capital	capital	NOUN
taxlaw-6404	1291	35	.	.	PUNCT
taxlaw-6404	1292	1	if	if	SCONJ
taxlaw-6404	1292	2	the	the	DET
taxlaw-6404	1292	3	tax	tax	NOUN
taxlaw-6404	1292	4	savings	saving	NOUN
taxlaw-6404	1292	5	from	from	ADP
taxlaw-6404	1292	6	accelerated	accelerated	ADJ
taxlaw-6404	1292	7	depreciation	depreciation	NOUN
taxlaw-6404	1292	8	were	be	AUX
taxlaw-6404	1292	9	applied	apply	VERB
taxlaw-6404	1292	10	against	against	ADP
taxlaw-6404	1292	11	stranded	strand	VERB
taxlaw-6404	1292	12	assets	asset	NOUN
taxlaw-6404	1292	13	,	,	PUNCT
taxlaw-6404	1292	14	the	the	DET
taxlaw-6404	1292	15	amount	amount	NOUN
taxlaw-6404	1292	16	of	of	ADP
taxlaw-6404	1292	17	their	their	PRON
taxlaw-6404	1292	18	assets	asset	NOUN
taxlaw-6404	1292	19	subject	subject	ADJ
taxlaw-6404	1292	20	to	to	ADP
taxlaw-6404	1292	21	regulatory	regulatory	ADJ
taxlaw-6404	1292	22	risk	risk	NOUN
taxlaw-6404	1292	23	would	would	AUX
taxlaw-6404	1292	24	decline	decline	VERB
taxlaw-6404	1292	25	to	to	ADP
taxlaw-6404	1292	26	approximately	approximately	ADV
taxlaw-6404	1292	27	52	52	NUM
taxlaw-6404	1292	28	%	%	NOUN
taxlaw-6404	1292	29	of	of	ADP
taxlaw-6404	1292	30	total	total	ADJ
taxlaw-6404	1292	31	capital	capital	NOUN
taxlaw-6404	1292	32	in	in	ADP
taxlaw-6404	1292	33	service	service	NOUN
taxlaw-6404	1292	34	.	.	PUNCT
taxlaw-6404	1293	1	to	to	ADP
taxlaw-6404	1293	2	the	the	DET
taxlaw-6404	1293	3	extent	extent	NOUN
taxlaw-6404	1293	4	the	the	DET
taxlaw-6404	1293	5	economic	economic	ADJ
taxlaw-6404	1293	6	returns	return	NOUN
taxlaw-6404	1293	7	to	to	PART
taxlaw-6404	1293	8	adit	adit	VERB
taxlaw-6404	1293	9	have	have	AUX
taxlaw-6404	1293	10	not	not	PART
taxlaw-6404	1293	11	been	be	AUX
taxlaw-6404	1293	12	passed	pass	VERB
taxlaw-6404	1293	13	forward	forward	ADP
taxlaw-6404	1293	14	to	to	ADP
taxlaw-6404	1293	15	consumers	consumer	NOUN
taxlaw-6404	1293	16	,	,	PUNCT
taxlaw-6404	1293	17	they	they	PRON
taxlaw-6404	1293	18	have	have	AUX
taxlaw-6404	1293	19	accrued	accrue	VERB
taxlaw-6404	1293	20	to	to	ADP
taxlaw-6404	1293	21	investors	investor	NOUN
taxlaw-6404	1293	22	.	.	PUNCT
taxlaw-6404	1294	1	if	if	SCONJ
taxlaw-6404	1294	2	the	the	DET
taxlaw-6404	1294	3	tax	tax	NOUN
taxlaw-6404	1294	4	savings	saving	NOUN
taxlaw-6404	1294	5	accrued	accrue	VERB
taxlaw-6404	1294	6	to	to	ADP
taxlaw-6404	1294	7	date	date	NOUN
taxlaw-6404	1294	8	exceed	exceed	VERB
taxlaw-6404	1294	9	customers	customer	NOUN
taxlaw-6404	1294	10	’	'	PUNCT
taxlaw-6404	1294	11	overpayments	overpayment	NOUN
taxlaw-6404	1294	12	from	from	ADP
taxlaw-6404	1294	13	normalized	normalize	VERB
taxlaw-6404	1294	14	tax	tax	NOUN
taxlaw-6404	1294	15	expense	expense	NOUN
taxlaw-6404	1294	16	,	,	PUNCT
taxlaw-6404	1294	17	the	the	DET
taxlaw-6404	1294	18	excess	excess	NOUN
taxlaw-6404	1294	19	has	have	AUX
taxlaw-6404	1294	20	not	not	PART
taxlaw-6404	1294	21	been	be	AUX
taxlaw-6404	1294	22	deducted	deduct	VERB
taxlaw-6404	1294	23	from	from	ADP
taxlaw-6404	1294	24	the	the	DET
taxlaw-6404	1294	25	rate	rate	NOUN
taxlaw-6404	1294	26	base	base	NOUN
taxlaw-6404	1294	27	or	or	CCONJ
taxlaw-6404	1294	28	treated	treat	VERB
taxlaw-6404	1294	29	as	as	ADP
taxlaw-6404	1294	30	zero	zero	NUM
taxlaw-6404	1294	31	-	-	PUNCT
taxlaw-6404	1294	32	cost	cost	NOUN
taxlaw-6404	1294	33	capital	capital	NOUN
taxlaw-6404	1294	34	in	in	ADP
taxlaw-6404	1294	35	determining	determine	VERB
taxlaw-6404	1294	36	the	the	DET
taxlaw-6404	1294	37	consumers	consumer	NOUN
taxlaw-6404	1294	38	’	’	PART
taxlaw-6404	1294	39	utility	utility	NOUN
taxlaw-6404	1294	40	rates	rate	NOUN
taxlaw-6404	1294	41	.	.	PUNCT
taxlaw-6404	1295	1	instead	instead	ADV
taxlaw-6404	1295	2	,	,	PUNCT
taxlaw-6404	1295	3	the	the	DET
taxlaw-6404	1295	4	returns	return	NOUN
taxlaw-6404	1295	5	to	to	ADP
taxlaw-6404	1295	6	those	those	DET
taxlaw-6404	1295	7	tax	tax	NOUN
taxlaw-6404	1295	8	savings	saving	NOUN
taxlaw-6404	1295	9	in	in	ADP
taxlaw-6404	1295	10	the	the	DET
taxlaw-6404	1295	11	adit	adit	NOUN
taxlaw-6404	1295	12	account	account	NOUN
taxlaw-6404	1295	13	have	have	AUX
taxlaw-6404	1295	14	subsidized	subsidize	VERB
taxlaw-6404	1295	15	investor	investor	NOUN
taxlaw-6404	1295	16	returns	return	NOUN
taxlaw-6404	1295	17	.	.	PUNCT
taxlaw-6404	1296	1	consequently	consequently	ADV
taxlaw-6404	1296	2	,	,	PUNCT
taxlaw-6404	1296	3	these	these	DET
taxlaw-6404	1296	4	subsidized	subsidize	VERB
taxlaw-6404	1296	5	2019	2019	NUM
taxlaw-6404	1296	6	]	]	PUNCT
taxlaw-6404	1296	7	stranded	strand	VERB
taxlaw-6404	1296	8	assets	asset	NOUN
taxlaw-6404	1296	9	and	and	CCONJ
taxlaw-6404	1296	10	efficient	efficient	ADJ
taxlaw-6404	1296	11	pricing	pricing	NOUN
taxlaw-6404	1296	12	for	for	ADP
taxlaw-6404	1296	13	regulated	regulated	ADJ
taxlaw-6404	1296	14	utilities	utility	NOUN
taxlaw-6404	1296	15	:	:	PUNCT
taxlaw-6404	1296	16	a	a	DET
taxlaw-6404	1296	17	federal	federal	ADJ
taxlaw-6404	1296	18	tax	tax	NOUN
taxlaw-6404	1296	19	solution	solution	NOUN
taxlaw-6404	1296	20	49	49	NUM
taxlaw-6404	1296	21	returns	return	NOUN
taxlaw-6404	1296	22	to	to	ADP
taxlaw-6404	1296	23	investors	investor	NOUN
taxlaw-6404	1296	24	should	should	AUX
taxlaw-6404	1296	25	also	also	ADV
taxlaw-6404	1296	26	be	be	AUX
taxlaw-6404	1296	27	treated	treat	VERB
taxlaw-6404	1296	28	as	as	ADP
taxlaw-6404	1296	29	an	an	DET
taxlaw-6404	1296	30	offset	offset	NOUN
taxlaw-6404	1296	31	in	in	ADP
taxlaw-6404	1296	32	calculating	calculate	VERB
taxlaw-6404	1296	33	stranded	strand	VERB
taxlaw-6404	1296	34	costs	cost	NOUN
taxlaw-6404	1296	35	.	.	PUNCT
taxlaw-6404	1297	1	given	give	VERB
taxlaw-6404	1297	2	that	that	SCONJ
taxlaw-6404	1297	3	many	many	ADJ
taxlaw-6404	1297	4	utilities	utility	NOUN
taxlaw-6404	1297	5	have	have	AUX
taxlaw-6404	1297	6	accrued	accrue	VERB
taxlaw-6404	1297	7	net	net	ADJ
taxlaw-6404	1297	8	operating	operating	NOUN
taxlaw-6404	1297	9	losses	loss	NOUN
taxlaw-6404	1297	10	in	in	ADP
taxlaw-6404	1297	11	recent	recent	ADJ
taxlaw-6404	1297	12	years	year	NOUN
taxlaw-6404	1297	13	,	,	PUNCT
taxlaw-6404	1297	14	it	it	PRON
taxlaw-6404	1297	15	is	be	AUX
taxlaw-6404	1297	16	likely	likely	ADJ
taxlaw-6404	1297	17	that	that	SCONJ
taxlaw-6404	1297	18	investors	investor	NOUN
taxlaw-6404	1297	19	,	,	PUNCT
taxlaw-6404	1297	20	rather	rather	ADV
taxlaw-6404	1297	21	than	than	ADP
taxlaw-6404	1297	22	consumers	consumer	NOUN
taxlaw-6404	1297	23	,	,	PUNCT
taxlaw-6404	1297	24	have	have	AUX
taxlaw-6404	1297	25	enjoyed	enjoy	VERB
taxlaw-6404	1297	26	most	most	ADJ
taxlaw-6404	1297	27	of	of	ADP
taxlaw-6404	1297	28	the	the	DET
taxlaw-6404	1297	29	economic	economic	ADJ
taxlaw-6404	1297	30	benefit	benefit	NOUN
taxlaw-6404	1297	31	from	from	ADP
taxlaw-6404	1297	32	bonus	bonus	NOUN
taxlaw-6404	1297	33	depreciation	depreciation	NOUN
taxlaw-6404	1297	34	allowances	allowance	NOUN
taxlaw-6404	1297	35	.	.	PUNCT
taxlaw-6404	1298	1	finally	finally	ADV
taxlaw-6404	1298	2	,	,	PUNCT
taxlaw-6404	1298	3	both	both	CCONJ
taxlaw-6404	1298	4	the	the	DET
taxlaw-6404	1298	5	tax	tax	NOUN
taxlaw-6404	1298	6	savings	saving	NOUN
taxlaw-6404	1298	7	currently	currently	ADV
taxlaw-6404	1298	8	in	in	ADP
taxlaw-6404	1298	9	the	the	DET
taxlaw-6404	1298	10	adit	adit	NOUN
taxlaw-6404	1298	11	account	account	NOUN
taxlaw-6404	1298	12	and	and	CCONJ
taxlaw-6404	1298	13	the	the	DET
taxlaw-6404	1298	14	returns	return	NOUN
taxlaw-6404	1298	15	to	to	ADP
taxlaw-6404	1298	16	the	the	DET
taxlaw-6404	1298	17	adit	adit	NOUN
taxlaw-6404	1298	18	account	account	NOUN
taxlaw-6404	1298	19	could	could	AUX
taxlaw-6404	1298	20	serve	serve	VERB
taxlaw-6404	1298	21	as	as	ADP
taxlaw-6404	1298	22	a	a	DET
taxlaw-6404	1298	23	stranded	strand	VERB
taxlaw-6404	1298	24	asset	asset	NOUN
taxlaw-6404	1298	25	recovery	recovery	NOUN
taxlaw-6404	1298	26	pool	pool	NOUN
taxlaw-6404	1298	27	.	.	PUNCT
taxlaw-6404	1299	1	the	the	DET
taxlaw-6404	1299	2	funds	fund	NOUN
taxlaw-6404	1299	3	could	could	AUX
taxlaw-6404	1299	4	be	be	AUX
taxlaw-6404	1299	5	released	release	VERB
taxlaw-6404	1299	6	to	to	ADP
taxlaw-6404	1299	7	past	past	ADJ
taxlaw-6404	1299	8	investors	investor	NOUN
taxlaw-6404	1299	9	after	after	SCONJ
taxlaw-6404	1299	10	climate	climate	NOUN
taxlaw-6404	1299	11	change	change	NOUN
taxlaw-6404	1299	12	legislation	legislation	NOUN
taxlaw-6404	1299	13	or	or	CCONJ
taxlaw-6404	1299	14	regulations	regulation	NOUN
taxlaw-6404	1299	15	are	be	AUX
taxlaw-6404	1299	16	passed	pass	VERB
taxlaw-6404	1299	17	and	and	CCONJ
taxlaw-6404	1299	18	fossil	fossil	NOUN
taxlaw-6404	1299	19	fuel	fuel	NOUN
taxlaw-6404	1299	20	assets	asset	NOUN
taxlaw-6404	1299	21	are	be	AUX
taxlaw-6404	1299	22	decommissioned	decommission	VERB
taxlaw-6404	1299	23	.	.	PUNCT
taxlaw-6404	1300	1	to	to	PART
taxlaw-6404	1300	2	affect	affect	VERB
taxlaw-6404	1300	3	this	this	DET
taxlaw-6404	1300	4	change	change	NOUN
taxlaw-6404	1300	5	,	,	PUNCT
taxlaw-6404	1300	6	the	the	DET
taxlaw-6404	1300	7	normalization	normalization	NOUN
taxlaw-6404	1300	8	rules	rule	NOUN
taxlaw-6404	1300	9	would	would	AUX
taxlaw-6404	1300	10	need	need	VERB
taxlaw-6404	1300	11	to	to	PART
taxlaw-6404	1300	12	be	be	AUX
taxlaw-6404	1300	13	revised	revise	VERB
taxlaw-6404	1300	14	to	to	PART
taxlaw-6404	1300	15	require	require	VERB
taxlaw-6404	1300	16	that	that	SCONJ
taxlaw-6404	1300	17	utilities	utility	NOUN
taxlaw-6404	1300	18	(	(	PUNCT
taxlaw-6404	1300	19	1	1	X
taxlaw-6404	1300	20	)	)	PUNCT
taxlaw-6404	1300	21	keep	keep	VERB
taxlaw-6404	1300	22	track	track	NOUN
taxlaw-6404	1300	23	of	of	ADP
taxlaw-6404	1300	24	adit	adit	NOUN
taxlaw-6404	1300	25	,	,	PUNCT
taxlaw-6404	1300	26	allowing	allow	VERB
taxlaw-6404	1300	27	it	it	PRON
taxlaw-6404	1300	28	to	to	PART
taxlaw-6404	1300	29	accrue	accrue	VERB
taxlaw-6404	1300	30	as	as	ADP
taxlaw-6404	1300	31	a	a	DET
taxlaw-6404	1300	32	retirement	retirement	NOUN
taxlaw-6404	1300	33	reserve	reserve	NOUN
taxlaw-6404	1300	34	,	,	PUNCT
taxlaw-6404	1300	35	(	(	PUNCT
taxlaw-6404	1300	36	2	2	X
taxlaw-6404	1300	37	)	)	PUNCT
taxlaw-6404	1300	38	account	account	NOUN
taxlaw-6404	1300	39	for	for	ADP
taxlaw-6404	1300	40	(	(	PUNCT
taxlaw-6404	1300	41	and	and	CCONJ
taxlaw-6404	1300	42	assume	assume	VERB
taxlaw-6404	1300	43	)	)	PUNCT
taxlaw-6404	1300	44	a	a	DET
taxlaw-6404	1300	45	return	return	NOUN
taxlaw-6404	1300	46	to	to	ADP
taxlaw-6404	1300	47	those	those	DET
taxlaw-6404	1300	48	savings	saving	NOUN
taxlaw-6404	1300	49	at	at	ADP
taxlaw-6404	1300	50	a	a	DET
taxlaw-6404	1300	51	market	market	NOUN
taxlaw-6404	1300	52	rate	rate	NOUN
taxlaw-6404	1300	53	of	of	ADP
taxlaw-6404	1300	54	interest	interest	NOUN
taxlaw-6404	1300	55	,	,	PUNCT
taxlaw-6404	1300	56	(	(	PUNCT
taxlaw-6404	1300	57	3	3	X
taxlaw-6404	1300	58	)	)	PUNCT
taxlaw-6404	1300	59	charge	charge	NOUN
taxlaw-6404	1300	60	both	both	CCONJ
taxlaw-6404	1300	61	the	the	DET
taxlaw-6404	1300	62	adit	adit	NOUN
taxlaw-6404	1300	63	and	and	CCONJ
taxlaw-6404	1300	64	the	the	DET
taxlaw-6404	1300	65	returns	return	NOUN
taxlaw-6404	1300	66	to	to	PART
taxlaw-6404	1300	67	adit	adit	VERB
taxlaw-6404	1300	68	against	against	ADP
taxlaw-6404	1300	69	any	any	DET
taxlaw-6404	1300	70	stranded	strand	VERB
taxlaw-6404	1300	71	assets	asset	NOUN
taxlaw-6404	1300	72	,	,	PUNCT
taxlaw-6404	1300	73	and	and	CCONJ
taxlaw-6404	1300	74	(	(	PUNCT
taxlaw-6404	1300	75	4	4	X
taxlaw-6404	1300	76	)	)	PUNCT
taxlaw-6404	1300	77	trigger	trigger	NOUN
taxlaw-6404	1300	78	the	the	DET
taxlaw-6404	1300	79	release	release	NOUN
taxlaw-6404	1300	80	of	of	ADP
taxlaw-6404	1300	81	funds	fund	NOUN
taxlaw-6404	1300	82	at	at	ADP
taxlaw-6404	1300	83	the	the	DET
taxlaw-6404	1300	84	implementation	implementation	NOUN
taxlaw-6404	1300	85	of	of	ADP
taxlaw-6404	1300	86	effective	effective	ADJ
taxlaw-6404	1300	87	climate	climate	NOUN
taxlaw-6404	1300	88	change	change	NOUN
taxlaw-6404	1300	89	regulation	regulation	NOUN
taxlaw-6404	1300	90	and	and	CCONJ
taxlaw-6404	1300	91	the	the	DET
taxlaw-6404	1300	92	termination	termination	NOUN
taxlaw-6404	1300	93	of	of	ADP
taxlaw-6404	1300	94	operations	operation	NOUN
taxlaw-6404	1300	95	and	and	CCONJ
taxlaw-6404	1300	96	decommissioning	decommissioning	NOUN
taxlaw-6404	1300	97	of	of	ADP
taxlaw-6404	1300	98	the	the	DET
taxlaw-6404	1300	99	fossil	fossil	NOUN
taxlaw-6404	1300	100	fuel	fuel	NOUN
taxlaw-6404	1300	101	assets	asset	NOUN
taxlaw-6404	1300	102	and	and	CCONJ
taxlaw-6404	1300	103	systems	system	NOUN
taxlaw-6404	1300	104	.	.	PUNCT
taxlaw-6404	1301	1	changing	change	VERB
taxlaw-6404	1301	2	the	the	DET
taxlaw-6404	1301	3	tax	tax	NOUN
taxlaw-6404	1301	4	and	and	CCONJ
taxlaw-6404	1301	5	regulatory	regulatory	ADJ
taxlaw-6404	1301	6	rules	rule	NOUN
taxlaw-6404	1301	7	has	have	VERB
taxlaw-6404	1301	8	a	a	DET
taxlaw-6404	1301	9	number	number	NOUN
taxlaw-6404	1301	10	of	of	ADP
taxlaw-6404	1301	11	attractive	attractive	ADJ
taxlaw-6404	1301	12	features	feature	NOUN
taxlaw-6404	1301	13	.	.	PUNCT
taxlaw-6404	1302	1	first	first	ADV
taxlaw-6404	1302	2	,	,	PUNCT
taxlaw-6404	1302	3	the	the	DET
taxlaw-6404	1302	4	change	change	NOUN
taxlaw-6404	1302	5	in	in	ADP
taxlaw-6404	1302	6	policy	policy	NOUN
taxlaw-6404	1302	7	could	could	AUX
taxlaw-6404	1302	8	be	be	AUX
taxlaw-6404	1302	9	explicitly	explicitly	ADV
taxlaw-6404	1302	10	characterized	characterize	VERB
taxlaw-6404	1302	11	as	as	ADP
taxlaw-6404	1302	12	a	a	DET
taxlaw-6404	1302	13	payoff	payoff	NOUN
taxlaw-6404	1302	14	to	to	ADP
taxlaw-6404	1302	15	investors	investor	NOUN
taxlaw-6404	1302	16	in	in	ADP
taxlaw-6404	1302	17	utilities	utility	NOUN
taxlaw-6404	1302	18	to	to	PART
taxlaw-6404	1302	19	reimburse	reimburse	VERB
taxlaw-6404	1302	20	stranded	strand	VERB
taxlaw-6404	1302	21	asset	asset	NOUN
taxlaw-6404	1302	22	claims	claim	NOUN
taxlaw-6404	1302	23	.	.	PUNCT
taxlaw-6404	1303	1	second	second	ADJ
taxlaw-6404	1303	2	,	,	PUNCT
taxlaw-6404	1303	3	the	the	DET
taxlaw-6404	1303	4	policy	policy	NOUN
taxlaw-6404	1303	5	is	be	AUX
taxlaw-6404	1303	6	flexible	flexible	ADJ
taxlaw-6404	1303	7	.	.	PUNCT
taxlaw-6404	1304	1	the	the	DET
taxlaw-6404	1304	2	completion	completion	NOUN
taxlaw-6404	1304	3	of	of	ADP
taxlaw-6404	1304	4	cost	cost	NOUN
taxlaw-6404	1304	5	recovery	recovery	NOUN
taxlaw-6404	1304	6	could	could	AUX
taxlaw-6404	1304	7	be	be	AUX
taxlaw-6404	1304	8	designed	design	VERB
taxlaw-6404	1304	9	to	to	PART
taxlaw-6404	1304	10	track	track	VERB
taxlaw-6404	1304	11	the	the	DET
taxlaw-6404	1304	12	phase	phase	NOUN
taxlaw-6404	1304	13	-	-	PUNCT
taxlaw-6404	1304	14	out	out	NOUN
taxlaw-6404	1304	15	and	and	CCONJ
taxlaw-6404	1304	16	termination	termination	NOUN
taxlaw-6404	1304	17	of	of	ADP
taxlaw-6404	1304	18	fossil	fossil	NOUN
taxlaw-6404	1304	19	fuel	fuel	NOUN
taxlaw-6404	1304	20	-	-	PUNCT
taxlaw-6404	1304	21	based	base	VERB
taxlaw-6404	1304	22	technology	technology	NOUN
taxlaw-6404	1304	23	operations	operation	NOUN
taxlaw-6404	1304	24	.	.	PUNCT
taxlaw-6404	1305	1	if	if	SCONJ
taxlaw-6404	1305	2	the	the	DET
taxlaw-6404	1305	3	phase	phase	NOUN
taxlaw-6404	1305	4	-	-	PUNCT
taxlaw-6404	1305	5	in	in	NOUN
taxlaw-6404	1305	6	of	of	ADP
taxlaw-6404	1305	7	regulation	regulation	NOUN
taxlaw-6404	1305	8	or	or	CCONJ
taxlaw-6404	1305	9	the	the	DET
taxlaw-6404	1305	10	phase	phase	NOUN
taxlaw-6404	1305	11	-	-	PUNCT
taxlaw-6404	1305	12	out	out	NOUN
taxlaw-6404	1305	13	of	of	ADP
taxlaw-6404	1305	14	old	old	ADJ
taxlaw-6404	1305	15	technologies	technology	NOUN
taxlaw-6404	1305	16	were	be	AUX
taxlaw-6404	1305	17	delayed	delay	VERB
taxlaw-6404	1305	18	,	,	PUNCT
taxlaw-6404	1305	19	any	any	DET
taxlaw-6404	1305	20	additional	additional	ADJ
taxlaw-6404	1305	21	returns	return	NOUN
taxlaw-6404	1305	22	to	to	PART
taxlaw-6404	1305	23	adit	adit	VERB
taxlaw-6404	1305	24	during	during	ADP
taxlaw-6404	1305	25	that	that	DET
taxlaw-6404	1305	26	prolonged	prolong	VERB
taxlaw-6404	1305	27	period	period	NOUN
taxlaw-6404	1305	28	could	could	AUX
taxlaw-6404	1305	29	be	be	AUX
taxlaw-6404	1305	30	charged	charge	VERB
taxlaw-6404	1305	31	against	against	ADP
taxlaw-6404	1305	32	other	other	ADJ
taxlaw-6404	1305	33	stranded	strand	VERB
taxlaw-6404	1305	34	assets	asset	NOUN
taxlaw-6404	1305	35	with	with	ADP
taxlaw-6404	1305	36	longer	long	ADJ
taxlaw-6404	1305	37	remaining	remain	VERB
taxlaw-6404	1305	38	service	service	NOUN
taxlaw-6404	1305	39	lives	life	NOUN
taxlaw-6404	1305	40	.	.	PUNCT
taxlaw-6404	1306	1	third	third	ADV
taxlaw-6404	1306	2	,	,	PUNCT
taxlaw-6404	1306	3	this	this	DET
taxlaw-6404	1306	4	change	change	NOUN
taxlaw-6404	1306	5	in	in	ADP
taxlaw-6404	1306	6	the	the	DET
taxlaw-6404	1306	7	rules	rule	NOUN
taxlaw-6404	1306	8	reallocates	reallocate	VERB
taxlaw-6404	1306	9	existing	exist	VERB
taxlaw-6404	1306	10	subsidies	subsidy	NOUN
taxlaw-6404	1306	11	to	to	PART
taxlaw-6404	1306	12	address	address	VERB
taxlaw-6404	1306	13	transition	transition	NOUN
taxlaw-6404	1306	14	costs	cost	NOUN
taxlaw-6404	1306	15	;	;	PUNCT
taxlaw-6404	1306	16	it	it	PRON
taxlaw-6404	1306	17	does	do	AUX
taxlaw-6404	1306	18	not	not	PART
taxlaw-6404	1306	19	create	create	VERB
taxlaw-6404	1306	20	new	new	ADJ
taxlaw-6404	1306	21	subsidies	subsidy	NOUN
taxlaw-6404	1306	22	,	,	PUNCT
taxlaw-6404	1306	23	the	the	DET
taxlaw-6404	1306	24	costs	cost	NOUN
taxlaw-6404	1306	25	of	of	ADP
taxlaw-6404	1306	26	which	which	PRON
taxlaw-6404	1306	27	increase	increase	VERB
taxlaw-6404	1306	28	budgetary	budgetary	ADJ
taxlaw-6404	1306	29	deficits	deficit	NOUN
taxlaw-6404	1306	30	and	and	CCONJ
taxlaw-6404	1306	31	,	,	PUNCT
taxlaw-6404	1306	32	in	in	ADP
taxlaw-6404	1306	33	the	the	DET
taxlaw-6404	1306	34	current	current	ADJ
taxlaw-6404	1306	35	tax	tax	NOUN
taxlaw-6404	1306	36	environment	environment	NOUN
taxlaw-6404	1306	37	,	,	PUNCT
taxlaw-6404	1306	38	the	the	DET
taxlaw-6404	1306	39	federal	federal	ADJ
taxlaw-6404	1306	40	debt.266	debt.266	NOUN
taxlaw-6404	1306	41	finally	finally	ADV
taxlaw-6404	1306	42	,	,	PUNCT
taxlaw-6404	1306	43	this	this	DET
taxlaw-6404	1306	44	policy	policy	NOUN
taxlaw-6404	1306	45	enhances	enhance	VERB
taxlaw-6404	1306	46	equity	equity	NOUN
taxlaw-6404	1306	47	.	.	PUNCT
taxlaw-6404	1307	1	customers	customer	NOUN
taxlaw-6404	1307	2	have	have	AUX
taxlaw-6404	1307	3	been	be	AUX
taxlaw-6404	1307	4	receiving	receive	VERB
taxlaw-6404	1307	5	a	a	DET
taxlaw-6404	1307	6	discount	discount	NOUN
taxlaw-6404	1307	7	in	in	ADP
taxlaw-6404	1307	8	their	their	PRON
taxlaw-6404	1307	9	energy	energy	NOUN
taxlaw-6404	1307	10	rates	rate	NOUN
taxlaw-6404	1307	11	based	base	VERB
taxlaw-6404	1307	12	on	on	ADP
taxlaw-6404	1307	13	a	a	DET
taxlaw-6404	1307	14	tax	tax	NOUN
taxlaw-6404	1307	15	subsidy	subsidy	NOUN
taxlaw-6404	1307	16	.	.	PUNCT
taxlaw-6404	1308	1	terminating	terminate	VERB
taxlaw-6404	1308	2	that	that	DET
taxlaw-6404	1308	3	subsidy	subsidy	NOUN
taxlaw-6404	1308	4	will	will	AUX
taxlaw-6404	1308	5	increase	increase	VERB
taxlaw-6404	1308	6	prices	price	NOUN
taxlaw-6404	1308	7	,	,	PUNCT
taxlaw-6404	1308	8	but	but	CCONJ
taxlaw-6404	1308	9	reduce	reduce	VERB
taxlaw-6404	1308	10	pollution	pollution	NOUN
taxlaw-6404	1308	11	and	and	CCONJ
taxlaw-6404	1308	12	improve	improve	VERB
taxlaw-6404	1308	13	health	health	NOUN
taxlaw-6404	1308	14	outcomes	outcome	NOUN
taxlaw-6404	1308	15	.	.	PUNCT
taxlaw-6404	1309	1	consumer	consumer	NOUN
taxlaw-6404	1309	2	utility	utility	NOUN
taxlaw-6404	1309	3	rates	rate	NOUN
taxlaw-6404	1309	4	will	will	AUX
taxlaw-6404	1309	5	be	be	AUX
taxlaw-6404	1309	6	no	no	ADV
taxlaw-6404	1309	7	higher	high	ADJ
taxlaw-6404	1309	8	from	from	ADP
taxlaw-6404	1309	9	this	this	DET
taxlaw-6404	1309	10	policy	policy	NOUN
taxlaw-6404	1309	11	change	change	NOUN
taxlaw-6404	1309	12	than	than	SCONJ
taxlaw-6404	1309	13	if	if	SCONJ
taxlaw-6404	1309	14	accelerated	accelerate	VERB
taxlaw-6404	1309	15	tax	tax	NOUN
taxlaw-6404	1309	16	depreciation	depreciation	NOUN
taxlaw-6404	1309	17	had	have	AUX
taxlaw-6404	1309	18	not	not	PART
taxlaw-6404	1309	19	been	be	AUX
taxlaw-6404	1309	20	enacted	enact	VERB
taxlaw-6404	1309	21	.	.	PUNCT
taxlaw-6404	1310	1	in	in	ADP
taxlaw-6404	1310	2	addition	addition	NOUN
taxlaw-6404	1310	3	,	,	PUNCT
taxlaw-6404	1310	4	u.s	u.s	PROPN
taxlaw-6404	1310	5	.	.	PROPN
taxlaw-6404	1310	6	taxpayers	taxpayer	NOUN
taxlaw-6404	1310	7	rather	rather	ADV
taxlaw-6404	1310	8	than	than	ADP
taxlaw-6404	1310	9	consumers	consumer	NOUN
taxlaw-6404	1310	10	will	will	AUX
taxlaw-6404	1310	11	have	have	AUX
taxlaw-6404	1310	12	paid	pay	VERB
taxlaw-6404	1310	13	for	for	ADP
taxlaw-6404	1310	14	any	any	DET
taxlaw-6404	1310	15	tax	tax	NOUN
taxlaw-6404	1310	16	benefits	benefit	NOUN
taxlaw-6404	1310	17	accruing	accrue	VERB
taxlaw-6404	1310	18	to	to	ADP
taxlaw-6404	1310	19	investors	investor	NOUN
taxlaw-6404	1310	20	.	.	PUNCT
taxlaw-6404	1311	1	if	if	SCONJ
taxlaw-6404	1311	2	the	the	DET
taxlaw-6404	1311	3	tax	tax	NOUN
taxlaw-6404	1311	4	savings	saving	NOUN
taxlaw-6404	1311	5	remaining	remain	VERB
taxlaw-6404	1311	6	in	in	ADP
taxlaw-6404	1311	7	the	the	DET
taxlaw-6404	1311	8	adit	adit	NOUN
taxlaw-6404	1311	9	account	account	NOUN
taxlaw-6404	1311	10	are	be	AUX
taxlaw-6404	1311	11	transferred	transfer	VERB
taxlaw-6404	1311	12	to	to	ADP
taxlaw-6404	1311	13	investors	investor	NOUN
taxlaw-6404	1311	14	,	,	PUNCT
taxlaw-6404	1311	15	the	the	DET
taxlaw-6404	1311	16	consumers	consumer	NOUN
taxlaw-6404	1311	17	’	’	PART
taxlaw-6404	1311	18	share	share	NOUN
taxlaw-6404	1311	19	of	of	ADP
taxlaw-6404	1311	20	the	the	DET
taxlaw-6404	1311	21	burden	burden	NOUN
taxlaw-6404	1311	22	of	of	ADP
taxlaw-6404	1311	23	stranded	strand	VERB
taxlaw-6404	1311	24	costs	cost	NOUN
taxlaw-6404	1311	25	will	will	AUX
taxlaw-6404	1311	26	be	be	AUX
taxlaw-6404	1311	27	lessened	lessen	VERB
taxlaw-6404	1311	28	,	,	PUNCT
taxlaw-6404	1311	29	since	since	SCONJ
taxlaw-6404	1311	30	the	the	DET
taxlaw-6404	1311	31	broader	broad	ADJ
taxlaw-6404	1311	32	taxpaying	taxpaying	NOUN
taxlaw-6404	1311	33	public	public	NOUN
taxlaw-6404	1311	34	will	will	AUX
taxlaw-6404	1311	35	have	have	AUX
taxlaw-6404	1311	36	shouldered	shoulder	VERB
taxlaw-6404	1311	37	some	some	PRON
taxlaw-6404	1311	38	of	of	ADP
taxlaw-6404	1311	39	those	those	DET
taxlaw-6404	1311	40	costs	cost	NOUN
taxlaw-6404	1311	41	.	.	PUNCT
taxlaw-6404	1312	1	spreading	spread	VERB
taxlaw-6404	1312	2	that	that	DET
taxlaw-6404	1312	3	economic	economic	ADJ
taxlaw-6404	1312	4	burden	burden	NOUN
taxlaw-6404	1312	5	may	may	AUX
taxlaw-6404	1312	6	soften	soften	VERB
taxlaw-6404	1312	7	the	the	DET
taxlaw-6404	1312	8	blow	blow	NOUN
taxlaw-6404	1312	9	and	and	CCONJ
taxlaw-6404	1312	10	reduce	reduce	VERB
taxlaw-6404	1312	11	resistance	resistance	NOUN
taxlaw-6404	1312	12	to	to	ADP
taxlaw-6404	1312	13	climate	climate	NOUN
taxlaw-6404	1312	14	change	change	NOUN
taxlaw-6404	1312	15	policy	policy	NOUN
taxlaw-6404	1312	16	in	in	ADP
taxlaw-6404	1312	17	some	some	PRON
taxlaw-6404	1312	18	of	of	ADP
taxlaw-6404	1312	19	the	the	DET
taxlaw-6404	1312	20	most	most	ADV
taxlaw-6404	1312	21	fossil	fossil	NOUN
taxlaw-6404	1312	22	fuel	fuel	NOUN
taxlaw-6404	1312	23	-	-	PUNCT
taxlaw-6404	1312	24	dependent	dependent	ADJ
taxlaw-6404	1312	25	areas	area	NOUN
taxlaw-6404	1312	26	of	of	ADP
taxlaw-6404	1312	27	the	the	DET
taxlaw-6404	1312	28	country	country	NOUN
taxlaw-6404	1312	29	.	.	PUNCT
taxlaw-6404	1313	1	in	in	ADP
taxlaw-6404	1313	2	the	the	DET
taxlaw-6404	1313	3	united	united	PROPN
taxlaw-6404	1313	4	states	states	PROPN
taxlaw-6404	1313	5	and	and	CCONJ
taxlaw-6404	1313	6	abroad	abroad	ADV
taxlaw-6404	1313	7	,	,	PUNCT
taxlaw-6404	1313	8	comprehensive	comprehensive	ADJ
taxlaw-6404	1313	9	climate	climate	NOUN
taxlaw-6404	1313	10	change	change	NOUN
taxlaw-6404	1313	11	policies	policy	NOUN
taxlaw-6404	1313	12	should	should	AUX
taxlaw-6404	1313	13	include	include	VERB
taxlaw-6404	1313	14	a	a	DET
taxlaw-6404	1313	15	significant	significant	ADJ
taxlaw-6404	1313	16	tax	tax	NOUN
taxlaw-6404	1313	17	component	component	NOUN
taxlaw-6404	1313	18	.	.	PUNCT
taxlaw-6404	1314	1	by	by	ADP
taxlaw-6404	1314	2	changing	change	VERB
taxlaw-6404	1314	3	these	these	DET
taxlaw-6404	1314	4	tax	tax	NOUN
taxlaw-6404	1314	5	and	and	CCONJ
taxlaw-6404	1314	6	regulatory	regulatory	ADJ
taxlaw-6404	1314	7	accounting	accounting	NOUN
taxlaw-6404	1314	8	rules	rule	NOUN
taxlaw-6404	1314	9	,	,	PUNCT
taxlaw-6404	1314	10	policymakers	policymaker	NOUN
taxlaw-6404	1314	11	may	may	AUX
taxlaw-6404	1314	12	eliminate	eliminate	VERB
taxlaw-6404	1314	13	waste	waste	NOUN
taxlaw-6404	1314	14	,	,	PUNCT
taxlaw-6404	1314	15	manage	manage	VERB
taxlaw-6404	1314	16	stranded	strand	VERB
taxlaw-6404	1314	17	costs	cost	NOUN
taxlaw-6404	1314	18	,	,	PUNCT
taxlaw-6404	1314	19	and	and	CCONJ
taxlaw-6404	1314	20	smooth	smooth	VERB
taxlaw-6404	1314	21	the	the	DET
taxlaw-6404	1314	22	transition	transition	NOUN
taxlaw-6404	1314	23	to	to	ADP
taxlaw-6404	1314	24	a	a	DET
taxlaw-6404	1314	25	carbon	carbon	NOUN
taxlaw-6404	1314	26	-	-	PUNCT
taxlaw-6404	1314	27	neutral	neutral	ADJ
taxlaw-6404	1314	28	economy	economy	NOUN
taxlaw-6404	1314	29	at	at	ADP
taxlaw-6404	1314	30	lower	low	ADJ
taxlaw-6404	1314	31	consumer	consumer	NOUN
taxlaw-6404	1314	32	cost	cost	NOUN
taxlaw-6404	1314	33	.	.	PUNCT
taxlaw-6404	1315	1	266	266	NUM
taxlaw-6404	1315	2	prior	prior	ADV
taxlaw-6404	1315	3	to	to	ADP
taxlaw-6404	1315	4	the	the	DET
taxlaw-6404	1315	5	enactment	enactment	NOUN
taxlaw-6404	1315	6	of	of	ADP
taxlaw-6404	1315	7	the	the	DET
taxlaw-6404	1315	8	tax	tax	NOUN
taxlaw-6404	1315	9	cuts	cut	NOUN
taxlaw-6404	1315	10	and	and	CCONJ
taxlaw-6404	1315	11	jobs	job	NOUN
taxlaw-6404	1315	12	act	act	NOUN
taxlaw-6404	1315	13	of	of	ADP
taxlaw-6404	1315	14	2017	2017	NUM
taxlaw-6404	1315	15	,	,	PUNCT
taxlaw-6404	1315	16	the	the	DET
taxlaw-6404	1315	17	change	change	NOUN
taxlaw-6404	1315	18	would	would	AUX
taxlaw-6404	1315	19	have	have	AUX
taxlaw-6404	1315	20	had	have	VERB
taxlaw-6404	1315	21	no	no	DET
taxlaw-6404	1315	22	additional	additional	ADJ
taxlaw-6404	1315	23	budgetary	budgetary	ADJ
taxlaw-6404	1315	24	cost	cost	NOUN
taxlaw-6404	1315	25	.	.	PUNCT
taxlaw-6404	1316	1	this	this	DET
taxlaw-6404	1316	2	policy	policy	NOUN
taxlaw-6404	1316	3	change	change	NOUN
taxlaw-6404	1316	4	would	would	AUX
taxlaw-6404	1316	5	have	have	AUX
taxlaw-6404	1316	6	appealed	appeal	VERB
taxlaw-6404	1316	7	not	not	PART
taxlaw-6404	1316	8	only	only	ADV
taxlaw-6404	1316	9	to	to	ADP
taxlaw-6404	1316	10	economists	economist	NOUN
taxlaw-6404	1316	11	,	,	PUNCT
taxlaw-6404	1316	12	but	but	CCONJ
taxlaw-6404	1316	13	also	also	ADV
taxlaw-6404	1316	14	to	to	PART
taxlaw-6404	1316	15	deficit	deficit	VERB
taxlaw-6404	1316	16	hawks	hawk	NOUN
taxlaw-6404	1316	17	and	and	CCONJ
taxlaw-6404	1316	18	politicians	politician	NOUN
taxlaw-6404	1316	19	concerned	concern	VERB
taxlaw-6404	1316	20	about	about	ADP
taxlaw-6404	1316	21	rising	rise	VERB
taxlaw-6404	1316	22	budget	budget	NOUN
taxlaw-6404	1316	23	deficits	deficit	NOUN
taxlaw-6404	1316	24	,	,	PUNCT
taxlaw-6404	1316	25	since	since	SCONJ
taxlaw-6404	1316	26	it	it	PRON
taxlaw-6404	1316	27	would	would	AUX
taxlaw-6404	1316	28	only	only	ADV
taxlaw-6404	1316	29	have	have	AUX
taxlaw-6404	1316	30	shifted	shift	VERB
taxlaw-6404	1316	31	the	the	DET
taxlaw-6404	1316	32	incidence	incidence	NOUN
taxlaw-6404	1316	33	of	of	ADP
taxlaw-6404	1316	34	the	the	DET
taxlaw-6404	1316	35	tax	tax	NOUN
taxlaw-6404	1316	36	subsidies	subsidy	NOUN
taxlaw-6404	1316	37	currently	currently	ADV
taxlaw-6404	1316	38	available	available	ADJ
taxlaw-6404	1316	39	.	.	PUNCT
taxlaw-6404	1317	1	the	the	DET
taxlaw-6404	1317	2	amount	amount	NOUN
taxlaw-6404	1317	3	of	of	ADP
taxlaw-6404	1317	4	tax	tax	NOUN
taxlaw-6404	1317	5	subsidies	subsidy	NOUN
taxlaw-6404	1317	6	would	would	AUX
taxlaw-6404	1317	7	not	not	PART
taxlaw-6404	1317	8	increase	increase	VERB
taxlaw-6404	1317	9	or	or	CCONJ
taxlaw-6404	1317	10	otherwise	otherwise	ADV
taxlaw-6404	1317	11	affect	affect	VERB
taxlaw-6404	1317	12	the	the	DET
taxlaw-6404	1317	13	federal	federal	ADJ
taxlaw-6404	1317	14	budget	budget	NOUN
taxlaw-6404	1317	15	.	.	PUNCT
taxlaw-6404	1318	1	columbia	columbia	PROPN
taxlaw-6404	1318	2	journal	journal	PROPN
taxlaw-6404	1318	3	of	of	ADP
taxlaw-6404	1318	4	tax	tax	NOUN
taxlaw-6404	1318	5	law	law	NOUN
taxlaw-6404	1319	1	[	[	X
taxlaw-6404	1319	2	vol	vol	NOUN
taxlaw-6404	1319	3	.	.	PUNCT
taxlaw-6404	1320	1	11:1	11:1	NUM
taxlaw-6404	1320	2	50	50	NUM
taxlaw-6404	1320	3	appendix	appendix	NOUN
taxlaw-6404	1320	4	a	a	DET
taxlaw-6404	1320	5	:	:	PUNCT
taxlaw-6404	1320	6	stranded	strand	VERB
taxlaw-6404	1320	7	asset	asset	NOUN
taxlaw-6404	1320	8	recovery	recovery	NOUN
taxlaw-6404	1320	9	under	under	ADP
taxlaw-6404	1320	10	macrs	macr	NOUN
taxlaw-6404	1320	11	with	with	ADP
taxlaw-6404	1320	12	adit	adit	NOUN
taxlaw-6404	1320	13	and	and	CCONJ
taxlaw-6404	1320	14	compound	compound	NOUN
taxlaw-6404	1320	15	interest	interest	NOUN
taxlaw-6404	1320	16	accruing	accrue	VERB
taxlaw-6404	1320	17	to	to	ADP
taxlaw-6404	1320	18	a	a	DET
taxlaw-6404	1320	19	retirement	retirement	NOUN
taxlaw-6404	1320	20	reserve	reserve	NOUN
taxlaw-6404	1320	21	total	total	NOUN
taxlaw-6404	1320	22	cost	cost	NOUN
taxlaw-6404	1320	23	to	to	PART
taxlaw-6404	1320	24	be	be	AUX
taxlaw-6404	1320	25	recovered	recover	VERB
taxlaw-6404	1320	26	=	=	PUNCT
taxlaw-6404	1320	27	1,200,000	1,200,000	NUM
taxlaw-6404	1320	28	v	v	NOUN
taxlaw-6404	1320	29	=	=	SYM
taxlaw-6404	1320	30	1,200,000	1,200,000	NUM
taxlaw-6404	1320	31	-100,000	-100,000	NOUN
taxlaw-6404	1320	32	=	=	SYM
taxlaw-6404	1320	33	1,100,000	1,100,000	NUM
taxlaw-6404	1320	34	service	service	NOUN
taxlaw-6404	1320	35	life	life	NOUN
taxlaw-6404	1320	36	:	:	PUNCT
taxlaw-6404	1320	37	55	55	NUM
taxlaw-6404	1320	38	years	year	NOUN
taxlaw-6404	1320	39	regulatory	regulatory	ADJ
taxlaw-6404	1320	40	depreciation	depreciation	NOUN
taxlaw-6404	1320	41	(	(	PUNCT
taxlaw-6404	1320	42	for	for	ADP
taxlaw-6404	1320	43	calculating	calculate	VERB
taxlaw-6404	1320	44	operating	operate	VERB
taxlaw-6404	1320	45	expense	expense	NOUN
taxlaw-6404	1320	46	)	)	PUNCT
taxlaw-6404	1320	47	=	=	SYM
taxlaw-6404	1320	48	1,100,000	1,100,000	NUM
taxlaw-6404	1320	49	/	/	SYM
taxlaw-6404	1320	50	55	55	NUM
taxlaw-6404	1320	51	years	year	NOUN
taxlaw-6404	1320	52	=	=	SYM
taxlaw-6404	1320	53	20,000	20,000	NUM
taxlaw-6404	1320	54	/	/	SYM
taxlaw-6404	1320	55	year	year	NOUN
taxlaw-6404	1320	56	dollar	dollar	NOUN
taxlaw-6404	1320	57	value	value	NOUN
taxlaw-6404	1320	58	of	of	ADP
taxlaw-6404	1320	59	regulatory	regulatory	ADJ
taxlaw-6404	1320	60	depreciation	depreciation	NOUN
taxlaw-6404	1320	61	(	(	PUNCT
taxlaw-6404	1320	62	for	for	ADP
taxlaw-6404	1320	63	calculating	calculate	VERB
taxlaw-6404	1320	64	tax	tax	NOUN
taxlaw-6404	1320	65	expense	expense	NOUN
taxlaw-6404	1320	66	passthrough	passthrough	NOUN
taxlaw-6404	1320	67	)	)	PUNCT
taxlaw-6404	1320	68	=	=	PUNCT
taxlaw-6404	1320	69	$	$	SYM
taxlaw-6404	1320	70	20,000	20,000	NUM
taxlaw-6404	1320	71	x	x	SYM
taxlaw-6404	1320	72	.35	.35	NUM
taxlaw-6404	1320	73	corporate	corporate	ADJ
taxlaw-6404	1320	74	tax	tax	NOUN
taxlaw-6404	1320	75	rate	rate	NOUN
taxlaw-6404	1320	76	=	=	PUNCT
taxlaw-6404	1320	77	$	$	SYM
taxlaw-6404	1320	78	7,000	7,000	NUM
taxlaw-6404	1320	79	cost	cost	NOUN
taxlaw-6404	1320	80	recovery	recovery	NOUN
taxlaw-6404	1320	81	period	period	NOUN
taxlaw-6404	1320	82	20	20	NUM
taxlaw-6404	1320	83	years	year	NOUN
taxlaw-6404	1320	84	cost	cost	NOUN
taxlaw-6404	1320	85	recovery	recovery	NOUN
taxlaw-6404	1320	86	under	under	ADP
taxlaw-6404	1320	87	tax	tax	NOUN
taxlaw-6404	1320	88	accounting	accounting	NOUN
taxlaw-6404	1320	89	rules	rule	NOUN
taxlaw-6404	1320	90	=	=	SYM
taxlaw-6404	1320	91	1,200,000	1,200,000	NUM
taxlaw-6404	1320	92	/	/	SYM
taxlaw-6404	1320	93	20	20	NUM
taxlaw-6404	1320	94	years	year	NOUN
taxlaw-6404	1320	95	=	=	SYM
taxlaw-6404	1320	96	$	$	SYM
taxlaw-6404	1320	97	60,000	60,000	NUM
taxlaw-6404	1320	98	dollar	dollar	NOUN
taxlaw-6404	1320	99	value	value	NOUN
taxlaw-6404	1320	100	of	of	ADP
taxlaw-6404	1320	101	cost	cost	NOUN
taxlaw-6404	1320	102	recovery	recovery	NOUN
taxlaw-6404	1320	103	allowance	allowance	NOUN
taxlaw-6404	1320	104	under	under	ADP
taxlaw-6404	1320	105	macrs	macr	NOUN
taxlaw-6404	1320	106	for	for	ADP
taxlaw-6404	1320	107	years	year	NOUN
taxlaw-6404	1320	108	1	1	NUM
taxlaw-6404	1320	109	–	–	SYM
taxlaw-6404	1320	110	20	20	NUM
taxlaw-6404	1320	111	=	=	SYM
taxlaw-6404	1320	112	$	$	SYM
taxlaw-6404	1320	113	60,000	60,000	NUM
taxlaw-6404	1320	114	x	x	SYM
taxlaw-6404	1320	115	.35	.35	NUM
taxlaw-6404	1320	116	=	=	SYM
taxlaw-6404	1320	117	$	$	SYM
taxlaw-6404	1320	118	21,000	21,000	NUM
taxlaw-6404	1320	119	dollar	dollar	NOUN
taxlaw-6404	1320	120	value	value	NOUN
taxlaw-6404	1320	121	of	of	ADP
taxlaw-6404	1320	122	cost	cost	NOUN
taxlaw-6404	1320	123	recovery	recovery	NOUN
taxlaw-6404	1320	124	allowance	allowance	NOUN
taxlaw-6404	1320	125	under	under	ADP
taxlaw-6404	1320	126	macrs	macr	NOUN
taxlaw-6404	1320	127	for	for	ADP
taxlaw-6404	1320	128	years	year	NOUN
taxlaw-6404	1320	129	20	20	NUM
taxlaw-6404	1320	130	–	–	SYM
taxlaw-6404	1320	131	55	55	NUM
taxlaw-6404	1320	132	=	=	SYM
taxlaw-6404	1320	133	$	$	SYM
taxlaw-6404	1320	134	0	0	NUM
taxlaw-6404	1320	135	adit	adit	NOUN
taxlaw-6404	1320	136	=	=	SYM
taxlaw-6404	1320	137	dollar	dollar	NOUN
taxlaw-6404	1320	138	value	value	NOUN
taxlaw-6404	1320	139	of	of	ADP
taxlaw-6404	1320	140	cost	cost	NOUN
taxlaw-6404	1320	141	recovery	recovery	NOUN
taxlaw-6404	1320	142	allowance	allowance	NOUN
taxlaw-6404	1320	143	under	under	ADP
taxlaw-6404	1320	144	macrs	macrs	NOUN
taxlaw-6404	1320	145	–	–	PUNCT
taxlaw-6404	1320	146	regulatory	regulatory	ADJ
taxlaw-6404	1320	147	depreciation	depreciation	NOUN
taxlaw-6404	1320	148	(	(	PUNCT
taxlaw-6404	1320	149	for	for	ADP
taxlaw-6404	1320	150	tax	tax	NOUN
taxlaw-6404	1320	151	expense	expense	NOUN
taxlaw-6404	1320	152	)	)	PUNCT
taxlaw-6404	1320	153	=	=	PUNCT
taxlaw-6404	1320	154	$	$	SYM
taxlaw-6404	1320	155	21,000	21,000	NUM
taxlaw-6404	1320	156	$	$	SYM
taxlaw-6404	1320	157	7,000	7,000	NUM
taxlaw-6404	1320	158	=	=	SYM
taxlaw-6404	1320	159	$	$	SYM
taxlaw-6404	1320	160	14,000	14,000	NUM
taxlaw-6404	1320	161	increase	increase	NOUN
taxlaw-6404	1320	162	each	each	DET
taxlaw-6404	1320	163	year	year	NOUN
taxlaw-6404	1320	164	for	for	ADP
taxlaw-6404	1320	165	years	year	NOUN
taxlaw-6404	1320	166	1	1	NUM
taxlaw-6404	1320	167	–	–	SYM
taxlaw-6404	1320	168	20	20	NUM
taxlaw-6404	1320	169	,	,	PUNCT
taxlaw-6404	1320	170	<	<	X
taxlaw-6404	1320	171	$	$	SYM
taxlaw-6404	1320	172	7,000	7,000	NUM
taxlaw-6404	1320	173	>	>	PUNCT
taxlaw-6404	1320	174	for	for	ADP
taxlaw-6404	1320	175	years	year	NOUN
taxlaw-6404	1320	176	21	21	NUM
taxlaw-6404	1320	177	55	55	NUM
taxlaw-6404	1320	178	assume	assume	VERB
taxlaw-6404	1320	179	that	that	SCONJ
taxlaw-6404	1320	180	the	the	DET
taxlaw-6404	1320	181	returns	return	NOUN
taxlaw-6404	1320	182	to	to	PART
taxlaw-6404	1320	183	adit	adit	VERB
taxlaw-6404	1320	184	are	be	AUX
taxlaw-6404	1320	185	not	not	PART
taxlaw-6404	1320	186	passed	pass	VERB
taxlaw-6404	1320	187	through	through	ADP
taxlaw-6404	1320	188	to	to	ADP
taxlaw-6404	1320	189	ratepayers	ratepayer	NOUN
taxlaw-6404	1320	190	,	,	PUNCT
taxlaw-6404	1320	191	but	but	CCONJ
taxlaw-6404	1320	192	instead	instead	ADV
taxlaw-6404	1320	193	that	that	DET
taxlaw-6404	1320	194	adit	adit	NOUN
taxlaw-6404	1320	195	accrues	accrue	VERB
taxlaw-6404	1320	196	five	five	NUM
taxlaw-6404	1320	197	percent	percent	NOUN
taxlaw-6404	1320	198	interest	interest	NOUN
taxlaw-6404	1320	199	per	per	ADP
taxlaw-6404	1320	200	year	year	NOUN
taxlaw-6404	1320	201	,	,	PUNCT
taxlaw-6404	1320	202	compounded	compound	VERB
taxlaw-6404	1320	203	annually	annually	ADV
taxlaw-6404	1320	204	and	and	CCONJ
taxlaw-6404	1320	205	that	that	SCONJ
taxlaw-6404	1320	206	at	at	ADP
taxlaw-6404	1320	207	the	the	DET
taxlaw-6404	1320	208	end	end	NOUN
taxlaw-6404	1320	209	of	of	ADP
taxlaw-6404	1320	210	the	the	DET
taxlaw-6404	1320	211	year	year	NOUN
taxlaw-6404	1320	212	the	the	DET
taxlaw-6404	1320	213	sum	sum	NOUN
taxlaw-6404	1320	214	is	be	AUX
taxlaw-6404	1320	215	treated	treat	VERB
taxlaw-6404	1320	216	as	as	ADP
taxlaw-6404	1320	217	a	a	DET
taxlaw-6404	1320	218	retirement	retirement	NOUN
taxlaw-6404	1320	219	reserve	reserve	NOUN
taxlaw-6404	1320	220	for	for	ADP
taxlaw-6404	1320	221	stranded	strand	VERB
taxlaw-6404	1320	222	costs	cost	NOUN
taxlaw-6404	1320	223	.	.	PUNCT
taxlaw-6404	1321	1	unrecovered	unrecovered	ADJ
taxlaw-6404	1321	2	investment	investment	NOUN
taxlaw-6404	1321	3	=	=	SYM
taxlaw-6404	1321	4	total	total	ADJ
taxlaw-6404	1321	5	asset	asset	NOUN
taxlaw-6404	1321	6	cost	cost	NOUN
taxlaw-6404	1321	7	–	–	PUNCT
taxlaw-6404	1321	8	aggregate	aggregate	VERB
taxlaw-6404	1321	9	regulatory	regulatory	ADJ
taxlaw-6404	1321	10	depreciation	depreciation	NOUN
taxlaw-6404	1321	11	retirement	retirement	NOUN
taxlaw-6404	1321	12	reserve	reserve	NOUN
taxlaw-6404	1321	13	=	=	PRON
taxlaw-6404	1321	14	adit	adit	NOUN
taxlaw-6404	1321	15	–	–	PUNCT
taxlaw-6404	1321	16	interest	interest	NOUN
taxlaw-6404	1321	17	on	on	ADP
taxlaw-6404	1321	18	adit	adit	NOUN
taxlaw-6404	1321	19	–	–	PUNCT
taxlaw-6404	1321	20	interest	interest	NOUN
taxlaw-6404	1321	21	on	on	ADP
taxlaw-6404	1321	22	interest	interest	NOUN
taxlaw-6404	1321	23	remaining	remain	VERB
taxlaw-6404	1321	24	capital	capital	NOUN
taxlaw-6404	1321	25	at	at	ADP
taxlaw-6404	1321	26	risk	risk	NOUN
taxlaw-6404	1321	27	for	for	ADP
taxlaw-6404	1321	28	stranding	strand	VERB
taxlaw-6404	1321	29	=	=	SYM
taxlaw-6404	1321	30	unrecovered	unrecovered	ADJ
taxlaw-6404	1321	31	investment	investment	NOUN
taxlaw-6404	1321	32	–	–	PUNCT
taxlaw-6404	1321	33	retirement	retirement	NOUN
taxlaw-6404	1321	34	reserve	reserve	PROPN
taxlaw-6404	1321	35	year	year	PROPN
taxlaw-6404	1321	36	total	total	ADJ
taxlaw-6404	1321	37	asset	asset	NOUN
taxlaw-6404	1321	38	cost	cost	NOUN
taxlaw-6404	1321	39	aggregate	aggregate	ADJ
taxlaw-6404	1321	40	regulatory	regulatory	ADJ
taxlaw-6404	1321	41	depreciation	depreciation	NOUN
taxlaw-6404	1321	42	(	(	PUNCT
taxlaw-6404	1321	43	passed	pass	VERB
taxlaw-6404	1321	44	as	as	ADP
taxlaw-6404	1321	45	part	part	NOUN
taxlaw-6404	1321	46	of	of	ADP
taxlaw-6404	1321	47	operating	operate	VERB
taxlaw-6404	1321	48	expense	expense	NOUN
taxlaw-6404	1321	49	)	)	PUNCT
taxlaw-6404	1321	50	unrecovered	unrecovered	ADJ
taxlaw-6404	1321	51	investment	investment	NOUN
taxlaw-6404	1321	52	$	$	SYM
taxlaw-6404	1321	53	aggregate	aggregate	VERB
taxlaw-6404	1321	54	reg	reg	NOUN
taxlaw-6404	1321	55	.	.	PUNCT
taxlaw-6404	1322	1	depreciation	depreciation	NOUN
taxlaw-6404	1322	2	(	(	PUNCT
taxlaw-6404	1322	3	passed	pass	VERB
taxlaw-6404	1322	4	as	as	ADP
taxlaw-6404	1322	5	part	part	NOUN
taxlaw-6404	1322	6	of	of	ADP
taxlaw-6404	1322	7	tax	tax	NOUN
taxlaw-6404	1322	8	expense	expense	NOUN
taxlaw-6404	1322	9	)	)	PUNCT
taxlaw-6404	1322	10	$	$	SYM
taxlaw-6404	1322	11	aggregate	aggregate	ADJ
taxlaw-6404	1322	12	cost	cost	NOUN
taxlaw-6404	1322	13	recovery	recovery	NOUN
taxlaw-6404	1322	14	macrs	macr	NOUN
taxlaw-6404	1322	15	adit	adit	VERB
taxlaw-6404	1322	16	interest	interest	NOUN
taxlaw-6404	1322	17	rate	rate	NOUN
taxlaw-6404	1322	18	interest	interest	NOUN
taxlaw-6404	1322	19	on	on	ADP
taxlaw-6404	1322	20	adit	adit	ADJ
taxlaw-6404	1322	21	interest	interest	NOUN
taxlaw-6404	1322	22	to	to	PART
taxlaw-6404	1322	23	be	be	AUX
taxlaw-6404	1322	24	compounded	compound	VERB
taxlaw-6404	1322	25	interest	interest	NOUN
taxlaw-6404	1322	26	on	on	ADP
taxlaw-6404	1322	27	interest	interest	NOUN
taxlaw-6404	1322	28	retirement	retirement	PROPN
taxlaw-6404	1322	29	reserve	reserve	PROPN
taxlaw-6404	1322	30	remaining	remain	VERB
taxlaw-6404	1322	31	capital	capital	NOUN
taxlaw-6404	1322	32	at	at	ADP
taxlaw-6404	1322	33	risk	risk	NOUN
taxlaw-6404	1322	34	for	for	ADP
taxlaw-6404	1322	35	stranding	strand	VERB
taxlaw-6404	1322	36	1	1	NUM
taxlaw-6404	1322	37	1,200	1,200	NUM
taxlaw-6404	1322	38	20	20	NUM
taxlaw-6404	1322	39	1,180	1,180	NUM
taxlaw-6404	1322	40	21	21	NUM
taxlaw-6404	1322	41	7	7	NUM
taxlaw-6404	1322	42	14	14	NUM
taxlaw-6404	1322	43	0.05	0.05	NUM
taxlaw-6404	1322	44	0.7	0.7	NUM
taxlaw-6404	1322	45	0	0	NUM
taxlaw-6404	1322	46	0.00	0.00	NUM
taxlaw-6404	1322	47	14.70	14.70	NUM
taxlaw-6404	1322	48	1,165	1,165	NUM
taxlaw-6404	1322	49	2	2	NUM
taxlaw-6404	1322	50	1,200	1,200	NUM
taxlaw-6404	1322	51	40	40	NUM
taxlaw-6404	1322	52	1,160	1,160	NUM
taxlaw-6404	1322	53	42	42	NUM
taxlaw-6404	1322	54	14	14	NUM
taxlaw-6404	1322	55	28	28	NUM
taxlaw-6404	1322	56	0.05	0.05	NUM
taxlaw-6404	1322	57	1.4	1.4	NUM
taxlaw-6404	1322	58	0.7	0.7	NUM
taxlaw-6404	1322	59	0.04	0.04	NUM
taxlaw-6404	1322	60	30.14	30.14	NUM
taxlaw-6404	1322	61	1,130	1,130	NUM
taxlaw-6404	1322	62	3	3	NUM
taxlaw-6404	1322	63	1,200	1,200	NUM
taxlaw-6404	1322	64	60	60	NUM
taxlaw-6404	1322	65	1,140	1,140	NUM
taxlaw-6404	1322	66	63	63	NUM
taxlaw-6404	1322	67	21	21	NUM
taxlaw-6404	1322	68	42	42	NUM
taxlaw-6404	1322	69	0.05	0.05	NUM
taxlaw-6404	1322	70	2.1	2.1	NUM
taxlaw-6404	1322	71	2.1	2.1	NUM
taxlaw-6404	1322	72	0.11	0.11	NUM
taxlaw-6404	1322	73	46.31	46.31	NUM
taxlaw-6404	1322	74	1,094	1,094	NUM
taxlaw-6404	1322	75	4	4	NUM
taxlaw-6404	1322	76	1,200	1,200	NUM
taxlaw-6404	1322	77	80	80	NUM
taxlaw-6404	1322	78	1,120	1,120	NUM
taxlaw-6404	1322	79	84	84	NUM
taxlaw-6404	1322	80	28	28	NUM
taxlaw-6404	1322	81	56	56	NUM
taxlaw-6404	1322	82	0.05	0.05	NUM
taxlaw-6404	1322	83	2.8	2.8	NUM
taxlaw-6404	1322	84	4.2	4.2	NUM
taxlaw-6404	1322	85	0.21	0.21	NUM
taxlaw-6404	1322	86	63.21	63.21	NUM
taxlaw-6404	1322	87	1,057	1,057	NUM
taxlaw-6404	1322	88	5	5	NUM
taxlaw-6404	1322	89	1,200	1,200	NUM
taxlaw-6404	1322	90	100	100	NUM
taxlaw-6404	1322	91	1,100	1,100	NUM
taxlaw-6404	1322	92	105	105	NUM
taxlaw-6404	1322	93	35	35	NUM
taxlaw-6404	1322	94	70	70	NUM
taxlaw-6404	1322	95	0.05	0.05	NUM
taxlaw-6404	1322	96	3.5	3.5	NUM
taxlaw-6404	1322	97	7	7	NUM
taxlaw-6404	1322	98	0.35	0.35	NUM
taxlaw-6404	1322	99	80.85	80.85	NUM
taxlaw-6404	1322	100	1,019	1,019	NUM
taxlaw-6404	1322	101	6	6	NUM
taxlaw-6404	1322	102	1,200	1,200	NUM
taxlaw-6404	1322	103	120	120	NUM
taxlaw-6404	1322	104	1,080	1,080	NUM
taxlaw-6404	1322	105	126	126	NUM
taxlaw-6404	1322	106	42	42	NUM
taxlaw-6404	1322	107	84	84	NUM
taxlaw-6404	1322	108	0.05	0.05	NUM
taxlaw-6404	1322	109	4.2	4.2	NUM
taxlaw-6404	1322	110	10.5	10.5	NUM
taxlaw-6404	1322	111	0.53	0.53	NUM
taxlaw-6404	1322	112	99.23	99.23	NUM
taxlaw-6404	1322	113	981	981	NUM
taxlaw-6404	1322	114	7	7	NUM
taxlaw-6404	1322	115	1,200	1,200	NUM
taxlaw-6404	1322	116	140	140	NUM
taxlaw-6404	1322	117	1,060	1,060	NUM
taxlaw-6404	1322	118	147	147	NUM
taxlaw-6404	1322	119	49	49	NUM
taxlaw-6404	1322	120	98	98	NUM
taxlaw-6404	1322	121	0.05	0.05	NUM
taxlaw-6404	1322	122	4.9	4.9	NUM
taxlaw-6404	1322	123	14.7	14.7	NUM
taxlaw-6404	1322	124	0.74	0.74	NUM
taxlaw-6404	1322	125	118.34	118.34	NUM
taxlaw-6404	1322	126	942	942	NUM
taxlaw-6404	1322	127	8	8	NUM
taxlaw-6404	1322	128	1,200	1,200	NUM
taxlaw-6404	1322	129	160	160	NUM
taxlaw-6404	1322	130	1,040	1,040	NUM
taxlaw-6404	1322	131	168	168	NUM
taxlaw-6404	1322	132	56	56	NUM
taxlaw-6404	1322	133	112	112	NUM
taxlaw-6404	1322	134	0.05	0.05	NUM
taxlaw-6404	1322	135	5.6	5.6	NUM
taxlaw-6404	1322	136	19.6	19.6	NUM
taxlaw-6404	1322	137	0.98	0.98	NUM
taxlaw-6404	1322	138	138.18	138.18	NUM
taxlaw-6404	1322	139	902	902	NUM
taxlaw-6404	1322	140	9	9	NUM
taxlaw-6404	1322	141	1,200	1,200	NUM
taxlaw-6404	1322	142	180	180	NUM
taxlaw-6404	1322	143	1,020	1,020	NUM
taxlaw-6404	1322	144	189	189	NUM
taxlaw-6404	1322	145	63	63	NUM
taxlaw-6404	1322	146	126	126	NUM
taxlaw-6404	1322	147	0.05	0.05	NUM
taxlaw-6404	1322	148	6.3	6.3	NUM
taxlaw-6404	1322	149	25.2	25.2	NUM
taxlaw-6404	1322	150	1.26	1.26	NUM
taxlaw-6404	1322	151	158.76	158.76	NUM
taxlaw-6404	1322	152	861	861	NUM
taxlaw-6404	1322	153	2019	2019	NUM
taxlaw-6404	1322	154	]	]	PUNCT
taxlaw-6404	1322	155	stranded	strand	VERB
taxlaw-6404	1322	156	assets	asset	NOUN
taxlaw-6404	1322	157	and	and	CCONJ
taxlaw-6404	1322	158	efficient	efficient	ADJ
taxlaw-6404	1322	159	pricing	pricing	NOUN
taxlaw-6404	1322	160	for	for	ADP
taxlaw-6404	1322	161	regulated	regulated	ADJ
taxlaw-6404	1322	162	utilities	utility	NOUN
taxlaw-6404	1322	163	:	:	PUNCT
taxlaw-6404	1322	164	a	a	DET
taxlaw-6404	1322	165	federal	federal	ADJ
taxlaw-6404	1322	166	tax	tax	NOUN
taxlaw-6404	1322	167	solution	solution	NOUN
taxlaw-6404	1322	168	51	51	NUM
taxlaw-6404	1322	169	year	year	NOUN
taxlaw-6404	1322	170	total	total	NOUN
taxlaw-6404	1322	171	asset	asset	NOUN
taxlaw-6404	1322	172	cost	cost	NOUN
taxlaw-6404	1322	173	aggregate	aggregate	ADJ
taxlaw-6404	1322	174	regulatory	regulatory	ADJ
taxlaw-6404	1322	175	depreciation	depreciation	NOUN
taxlaw-6404	1322	176	(	(	PUNCT
taxlaw-6404	1322	177	passed	pass	VERB
taxlaw-6404	1322	178	as	as	ADP
taxlaw-6404	1322	179	part	part	NOUN
taxlaw-6404	1322	180	of	of	ADP
taxlaw-6404	1322	181	operating	operate	VERB
taxlaw-6404	1322	182	expense	expense	NOUN
taxlaw-6404	1322	183	)	)	PUNCT
taxlaw-6404	1322	184	unrecovered	unrecovered	ADJ
taxlaw-6404	1322	185	investment	investment	NOUN
taxlaw-6404	1322	186	$	$	SYM
taxlaw-6404	1322	187	aggregate	aggregate	VERB
taxlaw-6404	1322	188	reg	reg	NOUN
taxlaw-6404	1322	189	.	.	PUNCT
taxlaw-6404	1323	1	depreciation	depreciation	NOUN
taxlaw-6404	1323	2	(	(	PUNCT
taxlaw-6404	1323	3	passed	pass	VERB
taxlaw-6404	1323	4	as	as	ADP
taxlaw-6404	1323	5	part	part	NOUN
taxlaw-6404	1323	6	of	of	ADP
taxlaw-6404	1323	7	tax	tax	NOUN
taxlaw-6404	1323	8	expense	expense	NOUN
taxlaw-6404	1323	9	)	)	PUNCT
taxlaw-6404	1323	10	$	$	SYM
taxlaw-6404	1323	11	aggregate	aggregate	ADJ
taxlaw-6404	1323	12	cost	cost	NOUN
taxlaw-6404	1323	13	recovery	recovery	NOUN
taxlaw-6404	1323	14	macrs	macr	NOUN
taxlaw-6404	1323	15	adit	adit	VERB
taxlaw-6404	1323	16	interest	interest	NOUN
taxlaw-6404	1323	17	rate	rate	NOUN
taxlaw-6404	1323	18	interest	interest	NOUN
taxlaw-6404	1323	19	on	on	ADP
taxlaw-6404	1323	20	adit	adit	ADJ
taxlaw-6404	1323	21	interest	interest	NOUN
taxlaw-6404	1323	22	to	to	PART
taxlaw-6404	1323	23	be	be	AUX
taxlaw-6404	1323	24	compounded	compound	VERB
taxlaw-6404	1323	25	interest	interest	NOUN
taxlaw-6404	1323	26	on	on	ADP
taxlaw-6404	1323	27	interest	interest	NOUN
taxlaw-6404	1323	28	retirement	retirement	PROPN
taxlaw-6404	1323	29	reserve	reserve	PROPN
taxlaw-6404	1323	30	remaining	remain	VERB
taxlaw-6404	1323	31	capital	capital	NOUN
taxlaw-6404	1323	32	at	at	ADP
taxlaw-6404	1323	33	risk	risk	NOUN
taxlaw-6404	1323	34	for	for	ADP
taxlaw-6404	1323	35	stranding	strand	VERB
taxlaw-6404	1323	36	10	10	NUM
taxlaw-6404	1323	37	1,200	1,200	NUM
taxlaw-6404	1323	38	200	200	NUM
taxlaw-6404	1323	39	1,000	1,000	NUM
taxlaw-6404	1323	40	210	210	NUM
taxlaw-6404	1323	41	70	70	NUM
taxlaw-6404	1323	42	140	140	NUM
taxlaw-6404	1323	43	0.05	0.05	NUM
taxlaw-6404	1323	44	7	7	NUM
taxlaw-6404	1323	45	31.5	31.5	NUM
taxlaw-6404	1323	46	1.58	1.58	NUM
taxlaw-6404	1323	47	180.08	180.08	NUM
taxlaw-6404	1323	48	820	820	NUM
taxlaw-6404	1323	49	11	11	NUM
taxlaw-6404	1323	50	1,200	1,200	NUM
taxlaw-6404	1323	51	220	220	NUM
taxlaw-6404	1323	52	980	980	NUM
taxlaw-6404	1323	53	231	231	NUM
taxlaw-6404	1323	54	77	77	NUM
taxlaw-6404	1323	55	154	154	NUM
taxlaw-6404	1323	56	0.05	0.05	NUM
taxlaw-6404	1323	57	7.7	7.7	NUM
taxlaw-6404	1323	58	38.5	38.5	NUM
taxlaw-6404	1323	59	1.93	1.93	NUM
taxlaw-6404	1323	60	202.13	202.13	NUM
taxlaw-6404	1323	61	778	778	NUM
taxlaw-6404	1323	62	12	12	NUM
taxlaw-6404	1323	63	1,200	1,200	NUM
taxlaw-6404	1323	64	240	240	NUM
taxlaw-6404	1323	65	960	960	NUM
taxlaw-6404	1323	66	252	252	NUM
taxlaw-6404	1323	67	84	84	NUM
taxlaw-6404	1323	68	168	168	NUM
taxlaw-6404	1323	69	0.05	0.05	NUM
taxlaw-6404	1323	70	8.4	8.4	NUM
taxlaw-6404	1323	71	46.2	46.2	NUM
taxlaw-6404	1323	72	2.31	2.31	NUM
taxlaw-6404	1323	73	224.91	224.91	NUM
taxlaw-6404	1323	74	735	735	NUM
taxlaw-6404	1323	75	13	13	NUM
taxlaw-6404	1323	76	1,200	1,200	NUM
taxlaw-6404	1323	77	260	260	NUM
taxlaw-6404	1323	78	940	940	NUM
taxlaw-6404	1323	79	273	273	NUM
taxlaw-6404	1323	80	91	91	NUM
taxlaw-6404	1323	81	182	182	NUM
taxlaw-6404	1323	82	0.05	0.05	NUM
taxlaw-6404	1323	83	9.1	9.1	NUM
taxlaw-6404	1323	84	54.6	54.6	NUM
taxlaw-6404	1323	85	2.73	2.73	NUM
taxlaw-6404	1323	86	248.43	248.43	NUM
taxlaw-6404	1323	87	692	692	NUM
taxlaw-6404	1323	88	14	14	NUM
taxlaw-6404	1323	89	1,200	1,200	NUM
taxlaw-6404	1323	90	280	280	NUM
taxlaw-6404	1323	91	920	920	NUM
taxlaw-6404	1323	92	294	294	NUM
taxlaw-6404	1323	93	98	98	NUM
taxlaw-6404	1323	94	196	196	NUM
taxlaw-6404	1323	95	0.05	0.05	NUM
taxlaw-6404	1323	96	9.8	9.8	NUM
taxlaw-6404	1323	97	63.7	63.7	NUM
taxlaw-6404	1323	98	3.19	3.19	NUM
taxlaw-6404	1323	99	272.69	272.69	NUM
taxlaw-6404	1323	100	647	647	NUM
taxlaw-6404	1323	101	15	15	NUM
taxlaw-6404	1323	102	1,200	1,200	NUM
taxlaw-6404	1323	103	300	300	NUM
taxlaw-6404	1323	104	900	900	NUM
taxlaw-6404	1323	105	315	315	NUM
taxlaw-6404	1323	106	105	105	NUM
taxlaw-6404	1323	107	210	210	NUM
taxlaw-6404	1323	108	0.05	0.05	NUM
taxlaw-6404	1323	109	10.5	10.5	NUM
taxlaw-6404	1323	110	73.5	73.5	NUM
taxlaw-6404	1323	111	3.68	3.68	NUM
taxlaw-6404	1323	112	297.68	297.68	NUM
taxlaw-6404	1323	113	602	602	NUM
taxlaw-6404	1323	114	16	16	NUM
taxlaw-6404	1323	115	1,200	1,200	NUM
taxlaw-6404	1323	116	320	320	NUM
taxlaw-6404	1323	117	880	880	NUM
taxlaw-6404	1323	118	336	336	NUM
taxlaw-6404	1323	119	112	112	NUM
taxlaw-6404	1323	120	224	224	NUM
taxlaw-6404	1323	121	0.05	0.05	NUM
taxlaw-6404	1323	122	11.2	11.2	NUM
taxlaw-6404	1323	123	84	84	NUM
taxlaw-6404	1323	124	4.20	4.20	NUM
taxlaw-6404	1323	125	323.40	323.40	NUM
taxlaw-6404	1323	126	557	557	NUM
taxlaw-6404	1323	127	17	17	NUM
taxlaw-6404	1323	128	1,200	1,200	NUM
taxlaw-6404	1323	129	340	340	NUM
taxlaw-6404	1323	130	860	860	NUM
taxlaw-6404	1323	131	357	357	NUM
taxlaw-6404	1323	132	119	119	NUM
taxlaw-6404	1323	133	238	238	NUM
taxlaw-6404	1323	134	0.05	0.05	NUM
taxlaw-6404	1323	135	11.9	11.9	NUM
taxlaw-6404	1323	136	95.2	95.2	NUM
taxlaw-6404	1323	137	4.76	4.76	NUM
taxlaw-6404	1323	138	349.86	349.86	NUM
taxlaw-6404	1323	139	510	510	NUM
taxlaw-6404	1323	140	18	18	NUM
taxlaw-6404	1323	141	1,200	1,200	NUM
taxlaw-6404	1323	142	360	360	NUM
taxlaw-6404	1323	143	840	840	NUM
taxlaw-6404	1323	144	378	378	NUM
taxlaw-6404	1323	145	126	126	NUM
taxlaw-6404	1323	146	252	252	NUM
taxlaw-6404	1323	147	0.05	0.05	NUM
taxlaw-6404	1323	148	12.6	12.6	NUM
taxlaw-6404	1323	149	107.1	107.1	NUM
taxlaw-6404	1323	150	5.36	5.36	NUM
taxlaw-6404	1323	151	377.06	377.06	NUM
taxlaw-6404	1323	152	463	463	NUM
taxlaw-6404	1323	153	19	19	NUM
taxlaw-6404	1323	154	1,200	1,200	NUM
taxlaw-6404	1323	155	380	380	NUM
taxlaw-6404	1323	156	820	820	NUM
taxlaw-6404	1323	157	399	399	NUM
taxlaw-6404	1323	158	133	133	NUM
taxlaw-6404	1323	159	266	266	NUM
taxlaw-6404	1323	160	0.05	0.05	NUM
taxlaw-6404	1323	161	13.3	13.3	NUM
taxlaw-6404	1323	162	119.7	119.7	NUM
taxlaw-6404	1323	163	5.99	5.99	NUM
taxlaw-6404	1323	164	404.99	404.99	NUM
taxlaw-6404	1323	165	415	415	NUM
taxlaw-6404	1323	166	20	20	NUM
taxlaw-6404	1323	167	1,200	1,200	NUM
taxlaw-6404	1323	168	400	400	NUM
taxlaw-6404	1323	169	800	800	NUM
taxlaw-6404	1323	170	420	420	NUM
taxlaw-6404	1323	171	140	140	NUM
taxlaw-6404	1323	172	280	280	NUM
taxlaw-6404	1323	173	0.05	0.05	NUM
taxlaw-6404	1323	174	14	14	NUM
taxlaw-6404	1323	175	133	133	NUM
taxlaw-6404	1323	176	6.65	6.65	NUM
taxlaw-6404	1323	177	433.65	433.65	NUM
taxlaw-6404	1323	178	366	366	NUM
taxlaw-6404	1323	179	21	21	NUM
taxlaw-6404	1323	180	1,200	1,200	NUM
taxlaw-6404	1323	181	420	420	NUM
taxlaw-6404	1323	182	780	780	NUM
taxlaw-6404	1323	183	0	0	NUM
taxlaw-6404	1323	184	147	147	NUM
taxlaw-6404	1323	185	273	273	NUM
taxlaw-6404	1323	186	0.05	0.05	NUM
taxlaw-6404	1323	187	13.65	13.65	NUM
taxlaw-6404	1323	188	147	147	NUM
taxlaw-6404	1323	189	7.35	7.35	NUM
taxlaw-6404	1323	190	441.00	441.00	NUM
taxlaw-6404	1323	191	339	339	NUM
taxlaw-6404	1323	192	22	22	NUM
taxlaw-6404	1323	193	1,200	1,200	NUM
taxlaw-6404	1323	194	440	440	NUM
taxlaw-6404	1323	195	760	760	NUM
taxlaw-6404	1323	196	0	0	NUM
taxlaw-6404	1323	197	154	154	NUM
taxlaw-6404	1323	198	266	266	NUM
taxlaw-6404	1323	199	0.05	0.05	NUM
taxlaw-6404	1323	200	13.3	13.3	NUM
taxlaw-6404	1323	201	160.65	160.65	NUM
taxlaw-6404	1323	202	8.03	8.03	NUM
taxlaw-6404	1323	203	447.98	447.98	NUM
taxlaw-6404	1323	204	312	312	NUM
taxlaw-6404	1323	205	23	23	NUM
taxlaw-6404	1323	206	1,200	1,200	NUM
taxlaw-6404	1323	207	460	460	NUM
taxlaw-6404	1323	208	740	740	NUM
taxlaw-6404	1323	209	0	0	NUM
taxlaw-6404	1323	210	161	161	NUM
taxlaw-6404	1323	211	259	259	NUM
taxlaw-6404	1323	212	0.05	0.05	NUM
taxlaw-6404	1323	213	12.95	12.95	NUM
taxlaw-6404	1323	214	173.95	173.95	NUM
taxlaw-6404	1323	215	8.70	8.70	NUM
taxlaw-6404	1323	216	454.60	454.60	NUM
taxlaw-6404	1323	217	285	285	NUM
taxlaw-6404	1323	218	24	24	NUM
taxlaw-6404	1323	219	1,200	1,200	NUM
taxlaw-6404	1323	220	480	480	NUM
taxlaw-6404	1323	221	720	720	NUM
taxlaw-6404	1323	222	0	0	NUM
taxlaw-6404	1323	223	168	168	NUM
taxlaw-6404	1323	224	252	252	NUM
taxlaw-6404	1323	225	0.05	0.05	NUM
taxlaw-6404	1323	226	12.6	12.6	NUM
taxlaw-6404	1323	227	186.9	186.9	NUM
taxlaw-6404	1323	228	9.35	9.35	NUM
taxlaw-6404	1323	229	460.85	460.85	NUM
taxlaw-6404	1323	230	259	259	NUM
taxlaw-6404	1323	231	25	25	NUM
taxlaw-6404	1323	232	1,200	1,200	NUM
taxlaw-6404	1323	233	500	500	NUM
taxlaw-6404	1323	234	700	700	NUM
taxlaw-6404	1323	235	0	0	NUM
taxlaw-6404	1323	236	175	175	NUM
taxlaw-6404	1323	237	245	245	NUM
taxlaw-6404	1323	238	0.05	0.05	NUM
taxlaw-6404	1323	239	12.25	12.25	NUM
taxlaw-6404	1323	240	199.5	199.5	NUM
taxlaw-6404	1323	241	9.98	9.98	NUM
taxlaw-6404	1323	242	466.73	466.73	NUM
taxlaw-6404	1323	243	233	233	NUM
taxlaw-6404	1323	244	26	26	NUM
taxlaw-6404	1323	245	1,200	1,200	NUM
taxlaw-6404	1323	246	520	520	NUM
taxlaw-6404	1323	247	680	680	NUM
taxlaw-6404	1323	248	0	0	NUM
taxlaw-6404	1323	249	182	182	NUM
taxlaw-6404	1323	250	238	238	NUM
taxlaw-6404	1323	251	0.05	0.05	NUM
taxlaw-6404	1323	252	11.9	11.9	NUM
taxlaw-6404	1323	253	211.75	211.75	NUM
taxlaw-6404	1323	254	10.59	10.59	NUM
taxlaw-6404	1323	255	472.24	472.24	NUM
taxlaw-6404	1323	256	208	208	NUM
taxlaw-6404	1323	257	27	27	NUM
taxlaw-6404	1323	258	1,200	1,200	NUM
taxlaw-6404	1323	259	540	540	NUM
taxlaw-6404	1323	260	660	660	NUM
taxlaw-6404	1323	261	0	0	NUM
taxlaw-6404	1323	262	259	259	NUM
taxlaw-6404	1323	263	231	231	NUM
taxlaw-6404	1323	264	0.05	0.05	NUM
taxlaw-6404	1323	265	11.55	11.55	NUM
taxlaw-6404	1323	266	223.65	223.65	NUM
taxlaw-6404	1323	267	11.18	11.18	NUM
taxlaw-6404	1323	268	477.38	477.38	NUM
taxlaw-6404	1323	269	183	183	NUM
taxlaw-6404	1323	270	28	28	NUM
taxlaw-6404	1323	271	1,200	1,200	NUM
taxlaw-6404	1323	272	560	560	NUM
taxlaw-6404	1323	273	640	640	NUM
taxlaw-6404	1323	274	0	0	NUM
taxlaw-6404	1323	275	196	196	NUM
taxlaw-6404	1323	276	224	224	NUM
taxlaw-6404	1323	277	0.05	0.05	NUM
taxlaw-6404	1323	278	11.2	11.2	NUM
taxlaw-6404	1323	279	235.2	235.2	NUM
taxlaw-6404	1323	280	11.76	11.76	NUM
taxlaw-6404	1323	281	482.16	482.16	NUM
taxlaw-6404	1323	282	158	158	NUM
taxlaw-6404	1323	283	29	29	NUM
taxlaw-6404	1323	284	1,200	1,200	NUM
taxlaw-6404	1323	285	580	580	NUM
taxlaw-6404	1323	286	620	620	NUM
taxlaw-6404	1323	287	0	0	NUM
taxlaw-6404	1323	288	203	203	NUM
taxlaw-6404	1323	289	217	217	NUM
taxlaw-6404	1323	290	0.05	0.05	NUM
taxlaw-6404	1323	291	10.85	10.85	NUM
taxlaw-6404	1323	292	246.4	246.4	NUM
taxlaw-6404	1323	293	12.32	12.32	NUM
taxlaw-6404	1323	294	486.57	486.57	NUM
taxlaw-6404	1323	295	133	133	NUM
taxlaw-6404	1323	296	30	30	NUM
taxlaw-6404	1323	297	1,200	1,200	NUM
taxlaw-6404	1323	298	600	600	NUM
taxlaw-6404	1323	299	600	600	NUM
taxlaw-6404	1323	300	0	0	NUM
taxlaw-6404	1323	301	210	210	NUM
taxlaw-6404	1323	302	210	210	NUM
taxlaw-6404	1323	303	0.05	0.05	NUM
taxlaw-6404	1323	304	10.5	10.5	NUM
taxlaw-6404	1323	305	257.25	257.25	NUM
taxlaw-6404	1323	306	12.86	12.86	NUM
taxlaw-6404	1323	307	490.61	490.61	NUM
taxlaw-6404	1323	308	109	109	NUM
taxlaw-6404	1323	309	31	31	NUM
taxlaw-6404	1323	310	1,200	1,200	NUM
taxlaw-6404	1323	311	620	620	NUM
taxlaw-6404	1323	312	580	580	NUM
taxlaw-6404	1323	313	0	0	NUM
taxlaw-6404	1323	314	217	217	NUM
taxlaw-6404	1323	315	203	203	NUM
taxlaw-6404	1323	316	0.05	0.05	NUM
taxlaw-6404	1323	317	10.15	10.15	NUM
taxlaw-6404	1323	318	267.75	267.75	NUM
taxlaw-6404	1323	319	13.39	13.39	NUM
taxlaw-6404	1323	320	494.29	494.29	NUM
taxlaw-6404	1323	321	86	86	NUM
taxlaw-6404	1323	322	32	32	NUM
taxlaw-6404	1323	323	1,200	1,200	NUM
taxlaw-6404	1323	324	640	640	NUM
taxlaw-6404	1323	325	560	560	NUM
taxlaw-6404	1323	326	0	0	NUM
taxlaw-6404	1323	327	224	224	NUM
taxlaw-6404	1323	328	196	196	NUM
taxlaw-6404	1323	329	0.05	0.05	NUM
taxlaw-6404	1323	330	9.8	9.8	NUM
taxlaw-6404	1323	331	277.9	277.9	NUM
taxlaw-6404	1323	332	13.90	13.90	NUM
taxlaw-6404	1323	333	497.60	497.60	NUM
taxlaw-6404	1323	334	62	62	NUM
taxlaw-6404	1323	335	columbia	columbia	PROPN
taxlaw-6404	1323	336	journal	journal	NOUN
taxlaw-6404	1323	337	of	of	ADP
taxlaw-6404	1323	338	tax	tax	NOUN
taxlaw-6404	1323	339	law	law	NOUN
taxlaw-6404	1323	340	[	[	X
taxlaw-6404	1323	341	vol	vol	NOUN
taxlaw-6404	1323	342	.	.	PUNCT
taxlaw-6404	1324	1	11:1	11:1	NUM
taxlaw-6404	1324	2	52	52	NUM
taxlaw-6404	1324	3	year	year	NOUN
taxlaw-6404	1324	4	total	total	NOUN
taxlaw-6404	1324	5	asset	asset	NOUN
taxlaw-6404	1324	6	cost	cost	NOUN
taxlaw-6404	1324	7	aggregate	aggregate	ADJ
taxlaw-6404	1324	8	regulatory	regulatory	ADJ
taxlaw-6404	1324	9	depreciation	depreciation	NOUN
taxlaw-6404	1324	10	(	(	PUNCT
taxlaw-6404	1324	11	passed	pass	VERB
taxlaw-6404	1324	12	as	as	ADP
taxlaw-6404	1324	13	part	part	NOUN
taxlaw-6404	1324	14	of	of	ADP
taxlaw-6404	1324	15	operating	operate	VERB
taxlaw-6404	1324	16	expense	expense	NOUN
taxlaw-6404	1324	17	)	)	PUNCT
taxlaw-6404	1324	18	unrecovered	unrecovered	ADJ
taxlaw-6404	1324	19	investment	investment	NOUN
taxlaw-6404	1324	20	$	$	SYM
taxlaw-6404	1324	21	aggregate	aggregate	VERB
taxlaw-6404	1324	22	reg	reg	NOUN
taxlaw-6404	1324	23	.	.	PUNCT
taxlaw-6404	1325	1	depreciation	depreciation	NOUN
taxlaw-6404	1325	2	(	(	PUNCT
taxlaw-6404	1325	3	passed	pass	VERB
taxlaw-6404	1325	4	as	as	ADP
taxlaw-6404	1325	5	part	part	NOUN
taxlaw-6404	1325	6	of	of	ADP
taxlaw-6404	1325	7	tax	tax	NOUN
taxlaw-6404	1325	8	expense	expense	NOUN
taxlaw-6404	1325	9	)	)	PUNCT
taxlaw-6404	1325	10	$	$	SYM
taxlaw-6404	1325	11	aggregate	aggregate	ADJ
taxlaw-6404	1325	12	cost	cost	NOUN
taxlaw-6404	1325	13	recovery	recovery	NOUN
taxlaw-6404	1325	14	macrs	macr	NOUN
taxlaw-6404	1325	15	adit	adit	VERB
taxlaw-6404	1325	16	interest	interest	NOUN
taxlaw-6404	1325	17	rate	rate	NOUN
taxlaw-6404	1325	18	interest	interest	NOUN
taxlaw-6404	1325	19	on	on	ADP
taxlaw-6404	1325	20	adit	adit	ADJ
taxlaw-6404	1325	21	interest	interest	NOUN
taxlaw-6404	1325	22	to	to	PART
taxlaw-6404	1325	23	be	be	AUX
taxlaw-6404	1325	24	compounded	compound	VERB
taxlaw-6404	1325	25	interest	interest	NOUN
taxlaw-6404	1325	26	on	on	ADP
taxlaw-6404	1325	27	interest	interest	NOUN
taxlaw-6404	1325	28	retirement	retirement	PROPN
taxlaw-6404	1325	29	reserve	reserve	PROPN
taxlaw-6404	1325	30	remaining	remain	VERB
taxlaw-6404	1325	31	capital	capital	NOUN
taxlaw-6404	1325	32	at	at	ADP
taxlaw-6404	1325	33	risk	risk	NOUN
taxlaw-6404	1325	34	for	for	ADP
taxlaw-6404	1325	35	stranding	strand	VERB
taxlaw-6404	1325	36	33	33	NUM
taxlaw-6404	1325	37	1,200	1,200	NUM
taxlaw-6404	1325	38	660	660	NUM
taxlaw-6404	1325	39	540	540	NUM
taxlaw-6404	1325	40	0	0	NUM
taxlaw-6404	1325	41	231	231	NUM
taxlaw-6404	1325	42	189	189	NUM
taxlaw-6404	1325	43	0.05	0.05	NUM
taxlaw-6404	1325	44	9.45	9.45	NUM
taxlaw-6404	1325	45	287.7	287.7	NUM
taxlaw-6404	1325	46	14.39	14.39	NUM
taxlaw-6404	1325	47	500.54	500.54	NUM
taxlaw-6404	1325	48	39	39	NUM
taxlaw-6404	1325	49	34	34	NUM
taxlaw-6404	1325	50	1,200	1,200	NUM
taxlaw-6404	1325	51	680	680	NUM
taxlaw-6404	1325	52	520	520	NUM
taxlaw-6404	1325	53	0	0	NUM
taxlaw-6404	1325	54	238	238	NUM
taxlaw-6404	1325	55	182	182	NUM
taxlaw-6404	1325	56	0.05	0.05	NUM
taxlaw-6404	1325	57	9.1	9.1	NUM
taxlaw-6404	1325	58	297.15	297.15	NUM
taxlaw-6404	1325	59	14.86	14.86	NUM
taxlaw-6404	1325	60	503.11	503.11	NUM
taxlaw-6404	1325	61	17	17	NUM
taxlaw-6404	1325	62	35	35	NUM
taxlaw-6404	1325	63	1,200	1,200	NUM
taxlaw-6404	1325	64	700	700	NUM
taxlaw-6404	1325	65	500	500	NUM
taxlaw-6404	1325	66	0	0	NUM
taxlaw-6404	1325	67	245	245	NUM
taxlaw-6404	1325	68	175	175	NUM
taxlaw-6404	1325	69	0.05	0.05	NUM
taxlaw-6404	1325	70	8.75	8.75	NUM
taxlaw-6404	1325	71	306.25	306.25	NUM
taxlaw-6404	1325	72	15.31	15.31	NUM
taxlaw-6404	1325	73	505.31	505.31	NUM
taxlaw-6404	1325	74	-5	-5	NUM
taxlaw-6404	1325	75	36	36	NUM
taxlaw-6404	1325	76	1,200	1,200	NUM
taxlaw-6404	1325	77	720	720	NUM
taxlaw-6404	1325	78	480	480	NUM
taxlaw-6404	1325	79	0	0	NUM
taxlaw-6404	1325	80	252	252	NUM
taxlaw-6404	1325	81	168	168	NUM
taxlaw-6404	1325	82	0.05	0.05	NUM
taxlaw-6404	1325	83	8.4	8.4	NUM
taxlaw-6404	1325	84	315	315	NUM
taxlaw-6404	1325	85	15.75	15.75	NUM
taxlaw-6404	1325	86	507.15	507.15	NUM
taxlaw-6404	1325	87	-27	-27	NUM
taxlaw-6404	1325	88	37	37	NUM
taxlaw-6404	1325	89	1,200	1,200	NUM
taxlaw-6404	1325	90	740	740	NUM
taxlaw-6404	1325	91	460	460	NUM
taxlaw-6404	1325	92	0	0	NUM
taxlaw-6404	1325	93	259	259	NUM
taxlaw-6404	1325	94	161	161	NUM
taxlaw-6404	1325	95	0.05	0.05	NUM
taxlaw-6404	1325	96	8.05	8.05	NUM
taxlaw-6404	1325	97	323.4	323.4	NUM
taxlaw-6404	1325	98	16.17	16.17	NUM
taxlaw-6404	1325	99	508.62	508.62	NUM
taxlaw-6404	1325	100	-49	-49	NUM
taxlaw-6404	1325	101	38	38	NUM
taxlaw-6404	1325	102	1,200	1,200	NUM
taxlaw-6404	1325	103	760	760	NUM
taxlaw-6404	1325	104	440	440	NUM
taxlaw-6404	1325	105	0	0	NUM
taxlaw-6404	1325	106	266	266	NUM
taxlaw-6404	1325	107	154	154	NUM
taxlaw-6404	1325	108	0.05	0.05	NUM
taxlaw-6404	1325	109	7.7	7.7	NUM
taxlaw-6404	1325	110	331.45	331.45	NUM
taxlaw-6404	1325	111	16.57	16.57	NUM
taxlaw-6404	1325	112	509.72	509.72	NUM
taxlaw-6404	1325	113	-70	-70	SYM
taxlaw-6404	1325	114	39	39	NUM
taxlaw-6404	1325	115	1,200	1,200	NUM
taxlaw-6404	1325	116	780	780	NUM
taxlaw-6404	1325	117	420	420	NUM
taxlaw-6404	1325	118	0	0	NUM
taxlaw-6404	1325	119	273	273	NUM
taxlaw-6404	1325	120	147	147	NUM
taxlaw-6404	1325	121	0.05	0.05	NUM
taxlaw-6404	1325	122	7.35	7.35	NUM
taxlaw-6404	1325	123	339.15	339.15	NUM
taxlaw-6404	1325	124	16.96	16.96	NUM
taxlaw-6404	1325	125	510.46	510.46	NUM
taxlaw-6404	1325	126	-90	-90	NUM
taxlaw-6404	1325	127	40	40	NUM
taxlaw-6404	1325	128	1,200	1,200	NUM
taxlaw-6404	1325	129	800	800	NUM
taxlaw-6404	1325	130	400	400	NUM
taxlaw-6404	1325	131	0	0	NUM
taxlaw-6404	1325	132	280	280	NUM
taxlaw-6404	1325	133	140	140	NUM
taxlaw-6404	1325	134	0.05	0.05	NUM
taxlaw-6404	1325	135	7	7	NUM
taxlaw-6404	1325	136	346.5	346.5	NUM
taxlaw-6404	1325	137	17.33	17.33	NUM
taxlaw-6404	1325	138	510.83	510.83	NUM
taxlaw-6404	1325	139	-111	-111	PROPN
taxlaw-6404	1325	140	41	41	NUM
taxlaw-6404	1325	141	1,200	1,200	NUM
taxlaw-6404	1325	142	820	820	NUM
taxlaw-6404	1325	143	380	380	NUM
taxlaw-6404	1325	144	0	0	NUM
taxlaw-6404	1325	145	287	287	NUM
taxlaw-6404	1325	146	133	133	NUM
taxlaw-6404	1325	147	0.05	0.05	NUM
taxlaw-6404	1325	148	6.65	6.65	NUM
taxlaw-6404	1325	149	353.5	353.5	NUM
taxlaw-6404	1325	150	17.68	17.68	NUM
taxlaw-6404	1325	151	510.83	510.83	NUM
taxlaw-6404	1325	152	-131	-131	PROPN
taxlaw-6404	1325	153	42	42	NUM
taxlaw-6404	1325	154	1,200	1,200	NUM
taxlaw-6404	1325	155	840	840	NUM
taxlaw-6404	1325	156	360	360	NUM
taxlaw-6404	1325	157	0	0	NUM
taxlaw-6404	1325	158	294	294	NUM
taxlaw-6404	1325	159	126	126	NUM
taxlaw-6404	1325	160	0.05	0.05	NUM
taxlaw-6404	1325	161	6.3	6.3	NUM
taxlaw-6404	1325	162	360.15	360.15	NUM
taxlaw-6404	1325	163	18.01	18.01	NUM
taxlaw-6404	1325	164	510.46	510.46	NUM
taxlaw-6404	1325	165	-150	-150	NUM
taxlaw-6404	1325	166	43	43	NUM
taxlaw-6404	1325	167	1,200	1,200	NUM
taxlaw-6404	1325	168	860	860	NUM
taxlaw-6404	1325	169	340	340	NUM
taxlaw-6404	1325	170	0	0	NUM
taxlaw-6404	1325	171	301	301	NUM
taxlaw-6404	1325	172	119	119	NUM
taxlaw-6404	1325	173	0.05	0.05	NUM
taxlaw-6404	1325	174	5.95	5.95	NUM
taxlaw-6404	1325	175	366.45	366.45	NUM
taxlaw-6404	1325	176	18.32	18.32	NUM
taxlaw-6404	1325	177	509.72	509.72	NUM
taxlaw-6404	1325	178	-170	-170	NUM
taxlaw-6404	1325	179	44	44	NUM
taxlaw-6404	1325	180	1,200	1,200	NUM
taxlaw-6404	1325	181	880	880	NUM
taxlaw-6404	1325	182	320	320	NUM
taxlaw-6404	1325	183	0	0	NUM
taxlaw-6404	1325	184	308	308	NUM
taxlaw-6404	1325	185	112	112	NUM
taxlaw-6404	1325	186	0.05	0.05	NUM
taxlaw-6404	1325	187	5.6	5.6	NUM
taxlaw-6404	1325	188	372.4	372.4	NUM
taxlaw-6404	1325	189	18.62	18.62	NUM
taxlaw-6404	1325	190	508.62	508.62	NUM
taxlaw-6404	1325	191	-189	-189	PROPN
taxlaw-6404	1325	192	45	45	NUM
taxlaw-6404	1325	193	1,200	1,200	NUM
taxlaw-6404	1325	194	900	900	NUM
taxlaw-6404	1325	195	300	300	NUM
taxlaw-6404	1325	196	0	0	NUM
taxlaw-6404	1325	197	315	315	NUM
taxlaw-6404	1325	198	105	105	NUM
taxlaw-6404	1325	199	0.05	0.05	NUM
taxlaw-6404	1325	200	5.25	5.25	NUM
taxlaw-6404	1325	201	378	378	NUM
taxlaw-6404	1325	202	18.90	18.90	NUM
taxlaw-6404	1325	203	507.15	507.15	NUM
taxlaw-6404	1325	204	-207	-207	NOUN
taxlaw-6404	1325	205	46	46	NUM
taxlaw-6404	1325	206	1,200	1,200	NUM
taxlaw-6404	1325	207	920	920	NUM
taxlaw-6404	1325	208	280	280	NUM
taxlaw-6404	1325	209	0	0	NUM
taxlaw-6404	1325	210	322	322	NUM
taxlaw-6404	1325	211	98	98	NUM
taxlaw-6404	1325	212	0.05	0.05	NUM
taxlaw-6404	1325	213	4.9	4.9	NUM
taxlaw-6404	1325	214	383.25	383.25	NUM
taxlaw-6404	1325	215	19.16	19.16	NUM
taxlaw-6404	1325	216	505.31	505.31	NUM
taxlaw-6404	1325	217	-225	-225	NUM
taxlaw-6404	1325	218	47	47	NUM
taxlaw-6404	1325	219	1,200	1,200	NUM
taxlaw-6404	1325	220	940	940	NUM
taxlaw-6404	1325	221	260	260	NUM
taxlaw-6404	1325	222	0	0	NUM
taxlaw-6404	1325	223	329	329	NUM
taxlaw-6404	1325	224	91	91	NUM
taxlaw-6404	1325	225	0.05	0.05	NUM
taxlaw-6404	1325	226	4.55	4.55	NUM
taxlaw-6404	1325	227	388.15	388.15	NUM
taxlaw-6404	1325	228	19.41	19.41	NUM
taxlaw-6404	1325	229	503.11	503.11	NUM
taxlaw-6404	1325	230	-243	-243	PROPN
taxlaw-6404	1325	231	48	48	NUM
taxlaw-6404	1325	232	1,200	1,200	NUM
taxlaw-6404	1325	233	960	960	NUM
taxlaw-6404	1325	234	240	240	NUM
taxlaw-6404	1325	235	0	0	NUM
taxlaw-6404	1325	236	336	336	NUM
taxlaw-6404	1325	237	84	84	NUM
taxlaw-6404	1325	238	0.05	0.05	NUM
taxlaw-6404	1325	239	4.2	4.2	NUM
taxlaw-6404	1325	240	392.7	392.7	NUM
taxlaw-6404	1325	241	19.64	19.64	NUM
taxlaw-6404	1325	242	500.54	500.54	NUM
taxlaw-6404	1325	243	-261	-261	PROPN
taxlaw-6404	1325	244	49	49	NUM
taxlaw-6404	1325	245	1,200	1,200	NUM
taxlaw-6404	1325	246	980	980	NUM
taxlaw-6404	1325	247	220	220	NUM
taxlaw-6404	1325	248	0	0	NUM
taxlaw-6404	1326	1	343	343	NUM
taxlaw-6404	1326	2	77	77	NUM
taxlaw-6404	1326	3	0.05	0.05	NUM
taxlaw-6404	1326	4	3.85	3.85	NUM
taxlaw-6404	1326	5	396.9	396.9	NUM
taxlaw-6404	1326	6	19.85	19.85	NUM
taxlaw-6404	1326	7	497.60	497.60	NUM
taxlaw-6404	1326	8	-278	-278	NUM
taxlaw-6404	1326	9	50	50	NUM
taxlaw-6404	1326	10	1,200	1,200	NUM
taxlaw-6404	1326	11	1000	1000	NUM
taxlaw-6404	1326	12	200	200	NUM
taxlaw-6404	1326	13	0	0	NUM
taxlaw-6404	1326	14	350	350	NUM
taxlaw-6404	1326	15	70	70	NUM
taxlaw-6404	1326	16	0.05	0.05	NUM
taxlaw-6404	1326	17	3.5	3.5	NUM
taxlaw-6404	1326	18	400.75	400.75	NUM
taxlaw-6404	1326	19	20.04	20.04	NUM
taxlaw-6404	1326	20	494.29	494.29	NUM
taxlaw-6404	1326	21	-294	-294	PROPN
taxlaw-6404	1326	22	51	51	NUM
taxlaw-6404	1326	23	1,200	1,200	NUM
taxlaw-6404	1326	24	1020	1020	NUM
taxlaw-6404	1326	25	180	180	NUM
taxlaw-6404	1326	26	0	0	NUM
taxlaw-6404	1326	27	357	357	NUM
taxlaw-6404	1326	28	63	63	NUM
taxlaw-6404	1326	29	0.05	0.05	NUM
taxlaw-6404	1326	30	3.15	3.15	NUM
taxlaw-6404	1326	31	404.25	404.25	NUM
taxlaw-6404	1326	32	20.21	20.21	NUM
taxlaw-6404	1326	33	490.61	490.61	NUM
taxlaw-6404	1326	34	-311	-311	PROPN
taxlaw-6404	1326	35	52	52	NUM
taxlaw-6404	1326	36	1,200	1,200	NUM
taxlaw-6404	1326	37	1040	1040	NUM
taxlaw-6404	1326	38	160	160	NUM
taxlaw-6404	1326	39	0	0	NUM
taxlaw-6404	1326	40	364	364	NUM
taxlaw-6404	1326	41	56	56	NUM
taxlaw-6404	1326	42	0.05	0.05	NUM
taxlaw-6404	1326	43	2.8	2.8	NUM
taxlaw-6404	1326	44	407.4	407.4	NUM
taxlaw-6404	1326	45	20.37	20.37	NUM
taxlaw-6404	1326	46	486.57	486.57	NUM
taxlaw-6404	1326	47	-327	-327	PROPN
taxlaw-6404	1326	48	53	53	NUM
taxlaw-6404	1326	49	1,200	1,200	NUM
taxlaw-6404	1326	50	1060	1060	NUM
taxlaw-6404	1326	51	140	140	NUM
taxlaw-6404	1326	52	0	0	NUM
taxlaw-6404	1326	53	371	371	NUM
taxlaw-6404	1326	54	49	49	NUM
taxlaw-6404	1326	55	0.05	0.05	NUM
taxlaw-6404	1326	56	2.45	2.45	NUM
taxlaw-6404	1326	57	410.2	410.2	NUM
taxlaw-6404	1326	58	20.51	20.51	NUM
taxlaw-6404	1326	59	482.16	482.16	NUM
taxlaw-6404	1326	60	-342	-342	NUM
taxlaw-6404	1326	61	54	54	NUM
taxlaw-6404	1326	62	1,200	1,200	NUM
taxlaw-6404	1326	63	1080	1080	NUM
taxlaw-6404	1326	64	120	120	NUM
taxlaw-6404	1326	65	0	0	NUM
taxlaw-6404	1326	66	378	378	NUM
taxlaw-6404	1326	67	42	42	NUM
taxlaw-6404	1326	68	0.05	0.05	NUM
taxlaw-6404	1326	69	2.1	2.1	NUM
taxlaw-6404	1326	70	412.65	412.65	NUM
taxlaw-6404	1326	71	20.63	20.63	NUM
taxlaw-6404	1326	72	477.38	477.38	NUM
taxlaw-6404	1326	73	-357	-357	PROPN
taxlaw-6404	1326	74	55	55	NUM
taxlaw-6404	1326	75	1,200	1,200	NUM
taxlaw-6404	1326	76	1100	1100	NUM
taxlaw-6404	1326	77	100	100	NUM
taxlaw-6404	1326	78	0	0	NUM
taxlaw-6404	1326	79	385	385	NUM
taxlaw-6404	1326	80	35	35	NUM
taxlaw-6404	1326	81	0.05	0.05	NUM
taxlaw-6404	1326	82	1.75	1.75	NUM
taxlaw-6404	1326	83	414.75	414.75	NUM
taxlaw-6404	1326	84	20.74	20.74	NUM
taxlaw-6404	1326	85	472.24	472.24	NUM
taxlaw-6404	1326	86	-372	-372	NUM
taxlaw-6404	1326	87	2019	2019	NUM
taxlaw-6404	1326	88	]	]	PUNCT
taxlaw-6404	1326	89	stranded	strand	VERB
taxlaw-6404	1326	90	assets	asset	NOUN
taxlaw-6404	1326	91	and	and	CCONJ
taxlaw-6404	1326	92	efficient	efficient	ADJ
taxlaw-6404	1326	93	pricing	pricing	NOUN
taxlaw-6404	1326	94	for	for	ADP
taxlaw-6404	1326	95	regulated	regulated	ADJ
taxlaw-6404	1326	96	utilities	utility	NOUN
taxlaw-6404	1326	97	:	:	PUNCT
taxlaw-6404	1326	98	a	a	DET
taxlaw-6404	1326	99	federal	federal	ADJ
taxlaw-6404	1326	100	tax	tax	NOUN
taxlaw-6404	1326	101	solution	solution	NOUN
taxlaw-6404	1326	102	53	53	NUM
taxlaw-6404	1326	103	appendix	appendix	NOUN
taxlaw-6404	1326	104	b	b	NOUN
taxlaw-6404	1326	105	:	:	PUNCT
taxlaw-6404	1326	106	stranded	strand	VERB
taxlaw-6404	1326	107	asset	asset	NOUN
taxlaw-6404	1326	108	recovery	recovery	NOUN
taxlaw-6404	1326	109	under	under	ADP
taxlaw-6404	1326	110	100	100	NUM
taxlaw-6404	1326	111	%	%	NOUN
taxlaw-6404	1326	112	bonus	bonus	NOUN
taxlaw-6404	1326	113	depreciation	depreciation	NOUN
taxlaw-6404	1326	114	with	with	ADP
taxlaw-6404	1326	115	adit	adit	NOUN
taxlaw-6404	1326	116	and	and	CCONJ
taxlaw-6404	1326	117	compound	compound	NOUN
taxlaw-6404	1326	118	interest	interest	NOUN
taxlaw-6404	1326	119	accruing	accrue	VERB
taxlaw-6404	1326	120	to	to	ADP
taxlaw-6404	1326	121	a	a	DET
taxlaw-6404	1326	122	retirement	retirement	NOUN
taxlaw-6404	1326	123	reserve	reserve	NOUN
taxlaw-6404	1326	124	total	total	NOUN
taxlaw-6404	1326	125	cost	cost	NOUN
taxlaw-6404	1326	126	to	to	PART
taxlaw-6404	1326	127	be	be	AUX
taxlaw-6404	1326	128	recovered	recover	VERB
taxlaw-6404	1326	129	=	=	PUNCT
taxlaw-6404	1326	130	1,200,000	1,200,000	NUM
taxlaw-6404	1326	131	v	v	NOUN
taxlaw-6404	1326	132	=	=	SYM
taxlaw-6404	1326	133	1,200,000	1,200,000	NUM
taxlaw-6404	1326	134	-100,000	-100,000	NOUN
taxlaw-6404	1326	135	=	=	SYM
taxlaw-6404	1326	136	1,100,000	1,100,000	NUM
taxlaw-6404	1326	137	service	service	NOUN
taxlaw-6404	1326	138	life	life	NOUN
taxlaw-6404	1326	139	:	:	PUNCT
taxlaw-6404	1326	140	55	55	NUM
taxlaw-6404	1326	141	years	year	NOUN
taxlaw-6404	1326	142	regulatory	regulatory	ADJ
taxlaw-6404	1326	143	depreciation	depreciation	NOUN
taxlaw-6404	1326	144	(	(	PUNCT
taxlaw-6404	1326	145	for	for	ADP
taxlaw-6404	1326	146	calculating	calculate	VERB
taxlaw-6404	1326	147	operating	operate	VERB
taxlaw-6404	1326	148	expense	expense	NOUN
taxlaw-6404	1326	149	)	)	PUNCT
taxlaw-6404	1326	150	=	=	SYM
taxlaw-6404	1326	151	1,100,000	1,100,000	NUM
taxlaw-6404	1326	152	/	/	SYM
taxlaw-6404	1326	153	55	55	NUM
taxlaw-6404	1326	154	years	year	NOUN
taxlaw-6404	1326	155	=	=	SYM
taxlaw-6404	1326	156	20,000	20,000	NUM
taxlaw-6404	1326	157	/	/	SYM
taxlaw-6404	1326	158	year	year	NOUN
taxlaw-6404	1326	159	dollar	dollar	NOUN
taxlaw-6404	1326	160	value	value	NOUN
taxlaw-6404	1326	161	of	of	ADP
taxlaw-6404	1326	162	regulatory	regulatory	ADJ
taxlaw-6404	1326	163	depreciation	depreciation	NOUN
taxlaw-6404	1326	164	(	(	PUNCT
taxlaw-6404	1326	165	for	for	ADP
taxlaw-6404	1326	166	calculating	calculate	VERB
taxlaw-6404	1326	167	tax	tax	NOUN
taxlaw-6404	1326	168	expense	expense	NOUN
taxlaw-6404	1326	169	)	)	PUNCT
taxlaw-6404	1326	170	=	=	PUNCT
taxlaw-6404	1326	171	$	$	SYM
taxlaw-6404	1326	172	20,000	20,000	NUM
taxlaw-6404	1326	173	x	x	SYM
taxlaw-6404	1326	174	.35	.35	NUM
taxlaw-6404	1326	175	corporate	corporate	ADJ
taxlaw-6404	1326	176	tax	tax	NOUN
taxlaw-6404	1326	177	rate	rate	NOUN
taxlaw-6404	1326	178	=	=	PUNCT
taxlaw-6404	1326	179	$	$	SYM
taxlaw-6404	1326	180	7,000	7,000	NUM
taxlaw-6404	1326	181	cost	cost	NOUN
taxlaw-6404	1326	182	recovery	recovery	NOUN
taxlaw-6404	1326	183	period	period	NOUN
taxlaw-6404	1326	184	:	:	PUNCT
taxlaw-6404	1326	185	1	1	NUM
taxlaw-6404	1326	186	year	year	NOUN
taxlaw-6404	1326	187	cost	cost	NOUN
taxlaw-6404	1326	188	recovery	recovery	NOUN
taxlaw-6404	1326	189	under	under	ADP
taxlaw-6404	1326	190	tax	tax	NOUN
taxlaw-6404	1326	191	accounting	accounting	NOUN
taxlaw-6404	1326	192	rules	rule	NOUN
taxlaw-6404	1326	193	(	(	PUNCT
taxlaw-6404	1326	194	100	100	NUM
taxlaw-6404	1326	195	%	%	NOUN
taxlaw-6404	1326	196	bonus	bonus	NOUN
taxlaw-6404	1326	197	depreciation	depreciation	NOUN
taxlaw-6404	1326	198	):	):	PUNCT
taxlaw-6404	1326	199	$	$	SYM
taxlaw-6404	1326	200	1,200,000	1,200,000	NUM
taxlaw-6404	1326	201	x	x	SYM
taxlaw-6404	1326	202	100	100	NUM
taxlaw-6404	1326	203	%	%	NOUN
taxlaw-6404	1326	204	=	=	NOUN
taxlaw-6404	1326	205	$	$	SYM
taxlaw-6404	1326	206	1,200,000	1,200,000	NUM
taxlaw-6404	1326	207	for	for	ADP
taxlaw-6404	1326	208	year	year	NOUN
taxlaw-6404	1326	209	1	1	NUM
taxlaw-6404	1326	210	dollar	dollar	NOUN
taxlaw-6404	1326	211	value	value	NOUN
taxlaw-6404	1326	212	of	of	ADP
taxlaw-6404	1326	213	cost	cost	NOUN
taxlaw-6404	1326	214	recovery	recovery	NOUN
taxlaw-6404	1326	215	allowance	allowance	NOUN
taxlaw-6404	1326	216	under	under	ADP
taxlaw-6404	1326	217	bonus	bonus	NOUN
taxlaw-6404	1326	218	depreciation	depreciation	NOUN
taxlaw-6404	1326	219	=	=	PUNCT
taxlaw-6404	1326	220	$	$	SYM
taxlaw-6404	1326	221	1,200,000	1,200,000	NUM
taxlaw-6404	1326	222	x	x	SYM
taxlaw-6404	1326	223	0.35	0.35	NUM
taxlaw-6404	1326	224	=	=	SYM
taxlaw-6404	1326	225	$	$	SYM
taxlaw-6404	1326	226	420,000	420,000	NUM
taxlaw-6404	1326	227	year	year	NOUN
taxlaw-6404	1326	228	1	1	NUM
taxlaw-6404	1326	229	dollar	dollar	NOUN
taxlaw-6404	1326	230	value	value	NOUN
taxlaw-6404	1326	231	of	of	ADP
taxlaw-6404	1326	232	cost	cost	NOUN
taxlaw-6404	1326	233	recovery	recovery	NOUN
taxlaw-6404	1326	234	allowance	allowance	NOUN
taxlaw-6404	1326	235	under	under	ADP
taxlaw-6404	1326	236	bonus	bonus	NOUN
taxlaw-6404	1326	237	depreciation	depreciation	NOUN
taxlaw-6404	1326	238	for	for	ADP
taxlaw-6404	1326	239	years	year	NOUN
taxlaw-6404	1326	240	2	2	NUM
taxlaw-6404	1326	241	–	–	PUNCT
taxlaw-6404	1326	242	55	55	NUM
taxlaw-6404	1326	243	=	=	SYM
taxlaw-6404	1326	244	$	$	SYM
taxlaw-6404	1326	245	0	0	NUM
taxlaw-6404	1326	246	adit	adit	NOUN
taxlaw-6404	1326	247	=	=	SYM
taxlaw-6404	1326	248	dollar	dollar	NOUN
taxlaw-6404	1326	249	value	value	NOUN
taxlaw-6404	1326	250	of	of	ADP
taxlaw-6404	1326	251	cost	cost	NOUN
taxlaw-6404	1326	252	recovery	recovery	NOUN
taxlaw-6404	1326	253	allowance	allowance	NOUN
taxlaw-6404	1326	254	under	under	ADP
taxlaw-6404	1326	255	bonus	bonus	NOUN
taxlaw-6404	1326	256	depreciation	depreciation	NOUN
taxlaw-6404	1326	257	–	–	PUNCT
taxlaw-6404	1326	258	regulatory	regulatory	ADJ
taxlaw-6404	1326	259	depreciation	depreciation	NOUN
taxlaw-6404	1326	260	(	(	PUNCT
taxlaw-6404	1326	261	for	for	ADP
taxlaw-6404	1326	262	tax	tax	NOUN
taxlaw-6404	1326	263	expense	expense	NOUN
taxlaw-6404	1326	264	passthrough	passthrough	NOUN
taxlaw-6404	1326	265	)	)	PUNCT
taxlaw-6404	1326	266	=	=	PUNCT
taxlaw-6404	1326	267	$	$	SYM
taxlaw-6404	1326	268	420,000	420,000	NUM
taxlaw-6404	1326	269	$	$	SYM
taxlaw-6404	1326	270	7,000	7,000	NUM
taxlaw-6404	1326	271	=	=	SYM
taxlaw-6404	1326	272	$	$	SYM
taxlaw-6404	1326	273	413,000	413,000	NUM
taxlaw-6404	1326	274	for	for	ADP
taxlaw-6404	1326	275	year	year	NOUN
taxlaw-6404	1326	276	1	1	NUM
taxlaw-6404	1326	277	assume	assume	VERB
taxlaw-6404	1326	278	that	that	SCONJ
taxlaw-6404	1326	279	the	the	DET
taxlaw-6404	1326	280	returns	return	NOUN
taxlaw-6404	1326	281	to	to	PART
taxlaw-6404	1326	282	adit	adit	VERB
taxlaw-6404	1326	283	are	be	AUX
taxlaw-6404	1326	284	not	not	PART
taxlaw-6404	1326	285	passed	pass	VERB
taxlaw-6404	1326	286	through	through	ADP
taxlaw-6404	1326	287	to	to	ADP
taxlaw-6404	1326	288	ratepayers	ratepayer	NOUN
taxlaw-6404	1326	289	,	,	PUNCT
taxlaw-6404	1326	290	but	but	CCONJ
taxlaw-6404	1326	291	instead	instead	ADV
taxlaw-6404	1326	292	that	that	DET
taxlaw-6404	1326	293	adit	adit	NOUN
taxlaw-6404	1326	294	accrues	accrue	VERB
taxlaw-6404	1326	295	five	five	NUM
taxlaw-6404	1326	296	percent	percent	NOUN
taxlaw-6404	1326	297	interest	interest	NOUN
taxlaw-6404	1326	298	per	per	ADP
taxlaw-6404	1326	299	year	year	NOUN
taxlaw-6404	1326	300	,	,	PUNCT
taxlaw-6404	1326	301	compounded	compound	VERB
taxlaw-6404	1326	302	annually	annually	ADV
taxlaw-6404	1326	303	and	and	CCONJ
taxlaw-6404	1326	304	that	that	SCONJ
taxlaw-6404	1326	305	at	at	ADP
taxlaw-6404	1326	306	the	the	DET
taxlaw-6404	1326	307	end	end	NOUN
taxlaw-6404	1326	308	of	of	ADP
taxlaw-6404	1326	309	the	the	DET
taxlaw-6404	1326	310	year	year	NOUN
taxlaw-6404	1326	311	the	the	DET
taxlaw-6404	1326	312	sum	sum	NOUN
taxlaw-6404	1326	313	is	be	AUX
taxlaw-6404	1326	314	treated	treat	VERB
taxlaw-6404	1326	315	as	as	ADP
taxlaw-6404	1326	316	a	a	DET
taxlaw-6404	1326	317	retirement	retirement	NOUN
taxlaw-6404	1326	318	reserve	reserve	NOUN
taxlaw-6404	1326	319	for	for	ADP
taxlaw-6404	1326	320	stranded	strand	VERB
taxlaw-6404	1326	321	costs	cost	NOUN
taxlaw-6404	1326	322	.	.	PUNCT
taxlaw-6404	1327	1	unrecovered	unrecovered	ADJ
taxlaw-6404	1327	2	investment	investment	NOUN
taxlaw-6404	1327	3	=	=	SYM
taxlaw-6404	1327	4	total	total	ADJ
taxlaw-6404	1327	5	asset	asset	NOUN
taxlaw-6404	1327	6	cost	cost	NOUN
taxlaw-6404	1327	7	–	–	PUNCT
taxlaw-6404	1327	8	aggregate	aggregate	VERB
taxlaw-6404	1327	9	regulatory	regulatory	ADJ
taxlaw-6404	1327	10	depreciation	depreciation	NOUN
taxlaw-6404	1327	11	retirement	retirement	NOUN
taxlaw-6404	1327	12	reserve	reserve	NOUN
taxlaw-6404	1327	13	=	=	PRON
taxlaw-6404	1327	14	adit	adit	NOUN
taxlaw-6404	1327	15	–	–	PUNCT
taxlaw-6404	1327	16	interest	interest	NOUN
taxlaw-6404	1327	17	on	on	ADP
taxlaw-6404	1327	18	adit	adit	NOUN
taxlaw-6404	1327	19	–	–	PUNCT
taxlaw-6404	1327	20	interest	interest	NOUN
taxlaw-6404	1327	21	on	on	ADP
taxlaw-6404	1327	22	interest	interest	NOUN
taxlaw-6404	1327	23	remaining	remain	VERB
taxlaw-6404	1327	24	capital	capital	NOUN
taxlaw-6404	1327	25	at	at	ADP
taxlaw-6404	1327	26	risk	risk	NOUN
taxlaw-6404	1327	27	for	for	ADP
taxlaw-6404	1327	28	stranding	strand	VERB
taxlaw-6404	1327	29	=	=	SYM
taxlaw-6404	1327	30	unrecovered	unrecovered	ADJ
taxlaw-6404	1327	31	investment	investment	NOUN
taxlaw-6404	1327	32	–	–	PUNCT
taxlaw-6404	1327	33	retirement	retirement	NOUN
taxlaw-6404	1327	34	reserve	reserve	PROPN
taxlaw-6404	1327	35	year	year	PROPN
taxlaw-6404	1327	36	total	total	ADJ
taxlaw-6404	1327	37	asset	asset	NOUN
taxlaw-6404	1327	38	cost	cost	NOUN
taxlaw-6404	1327	39	aggregate	aggregate	ADJ
taxlaw-6404	1327	40	regulatory	regulatory	ADJ
taxlaw-6404	1327	41	depreciation	depreciation	NOUN
taxlaw-6404	1327	42	(	(	PUNCT
taxlaw-6404	1327	43	passed	pass	VERB
taxlaw-6404	1327	44	as	as	ADP
taxlaw-6404	1327	45	part	part	NOUN
taxlaw-6404	1327	46	of	of	ADP
taxlaw-6404	1327	47	operating	operate	VERB
taxlaw-6404	1327	48	expense	expense	NOUN
taxlaw-6404	1327	49	)	)	PUNCT
taxlaw-6404	1327	50	unrecovered	unrecovered	ADJ
taxlaw-6404	1327	51	investment	investment	NOUN
taxlaw-6404	1327	52	$	$	SYM
taxlaw-6404	1327	53	aggregate	aggregate	VERB
taxlaw-6404	1327	54	reg	reg	NOUN
taxlaw-6404	1327	55	.	.	PUNCT
taxlaw-6404	1328	1	depreciation	depreciation	NOUN
taxlaw-6404	1328	2	(	(	PUNCT
taxlaw-6404	1328	3	passed	pass	VERB
taxlaw-6404	1328	4	as	as	ADP
taxlaw-6404	1328	5	part	part	NOUN
taxlaw-6404	1328	6	of	of	ADP
taxlaw-6404	1328	7	tax	tax	NOUN
taxlaw-6404	1328	8	expense	expense	NOUN
taxlaw-6404	1328	9	)	)	PUNCT
taxlaw-6404	1328	10	$	$	SYM
taxlaw-6404	1328	11	cost	cost	NOUN
taxlaw-6404	1328	12	recovery	recovery	NOUN
taxlaw-6404	1328	13	100	100	NUM
taxlaw-6404	1328	14	%	%	NOUN
taxlaw-6404	1328	15	bonus	bonus	NOUN
taxlaw-6404	1328	16	depreciation	depreciation	NOUN
taxlaw-6404	1328	17	(	(	PUNCT
taxlaw-6404	1328	18	each	each	DET
taxlaw-6404	1328	19	year	year	NOUN
taxlaw-6404	1328	20	)	)	PUNCT
taxlaw-6404	1328	21	adit	adit	NOUN
taxlaw-6404	1328	22	interest	interest	NOUN
taxlaw-6404	1328	23	rate	rate	NOUN
taxlaw-6404	1328	24	interest	interest	NOUN
taxlaw-6404	1328	25	on	on	ADP
taxlaw-6404	1328	26	adit	adit	ADJ
taxlaw-6404	1328	27	interest	interest	NOUN
taxlaw-6404	1328	28	to	to	PART
taxlaw-6404	1328	29	be	be	AUX
taxlaw-6404	1328	30	compounded	compound	VERB
taxlaw-6404	1328	31	interest	interest	NOUN
taxlaw-6404	1328	32	on	on	ADP
taxlaw-6404	1328	33	interest	interest	NOUN
taxlaw-6404	1328	34	retirement	retirement	PROPN
taxlaw-6404	1328	35	reserve	reserve	PROPN
taxlaw-6404	1328	36	remaining	remain	VERB
taxlaw-6404	1328	37	capital	capital	NOUN
taxlaw-6404	1328	38	at	at	ADP
taxlaw-6404	1328	39	risk	risk	NOUN
taxlaw-6404	1328	40	for	for	ADP
taxlaw-6404	1328	41	stranding	strand	VERB
taxlaw-6404	1328	42	1	1	NUM
taxlaw-6404	1328	43	1,200	1,200	NUM
taxlaw-6404	1328	44	20	20	NUM
taxlaw-6404	1328	45	1,180	1,180	NUM
taxlaw-6404	1328	46	7	7	NUM
taxlaw-6404	1328	47	420	420	NUM
taxlaw-6404	1328	48	413	413	NUM
taxlaw-6404	1328	49	0.05	0.05	NUM
taxlaw-6404	1328	50	20.65	20.65	NUM
taxlaw-6404	1328	51	0	0	NUM
taxlaw-6404	1328	52	0	0	NUM
taxlaw-6404	1328	53	434	434	NUM
taxlaw-6404	1328	54	746	746	NUM
taxlaw-6404	1328	55	2	2	NUM
taxlaw-6404	1328	56	1,200	1,200	NUM
taxlaw-6404	1328	57	40	40	NUM
taxlaw-6404	1328	58	1,160	1,160	NUM
taxlaw-6404	1328	59	14	14	NUM
taxlaw-6404	1328	60	0	0	NUM
taxlaw-6404	1328	61	406	406	NUM
taxlaw-6404	1328	62	0.05	0.05	NUM
taxlaw-6404	1328	63	20.3	20.3	NUM
taxlaw-6404	1328	64	20.65	20.65	NUM
taxlaw-6404	1328	65	2	2	NUM
taxlaw-6404	1328	66	449	449	NUM
taxlaw-6404	1328	67	711	711	NUM
taxlaw-6404	1328	68	3	3	NUM
taxlaw-6404	1328	69	1,200	1,200	NUM
taxlaw-6404	1328	70	60	60	NUM
taxlaw-6404	1328	71	1,140	1,140	NUM
taxlaw-6404	1328	72	21	21	NUM
taxlaw-6404	1328	73	0	0	NUM
taxlaw-6404	1328	74	399	399	NUM
taxlaw-6404	1328	75	0.05	0.05	NUM
taxlaw-6404	1328	76	19.95	19.95	NUM
taxlaw-6404	1328	77	40.95	40.95	NUM
taxlaw-6404	1328	78	3	3	NUM
taxlaw-6404	1328	79	463	463	NUM
taxlaw-6404	1328	80	677	677	NUM
taxlaw-6404	1328	81	4	4	NUM
taxlaw-6404	1328	82	1,200	1,200	NUM
taxlaw-6404	1328	83	80	80	NUM
taxlaw-6404	1328	84	1,120	1,120	NUM
taxlaw-6404	1328	85	28	28	NUM
taxlaw-6404	1328	86	0	0	NUM
taxlaw-6404	1328	87	392	392	NUM
taxlaw-6404	1328	88	0.05	0.05	NUM
taxlaw-6404	1328	89	19.6	19.6	NUM
taxlaw-6404	1328	90	60.9	60.9	NUM
taxlaw-6404	1328	91	4	4	NUM
taxlaw-6404	1328	92	477	477	NUM
taxlaw-6404	1328	93	643	643	NUM
taxlaw-6404	1328	94	5	5	NUM
taxlaw-6404	1328	95	1,200	1,200	NUM
taxlaw-6404	1328	96	100	100	NUM
taxlaw-6404	1328	97	1,100	1,100	NUM
taxlaw-6404	1328	98	35	35	NUM
taxlaw-6404	1328	99	0	0	NUM
taxlaw-6404	1328	100	385	385	NUM
taxlaw-6404	1328	101	0.05	0.05	NUM
taxlaw-6404	1328	102	19.25	19.25	NUM
taxlaw-6404	1328	103	80.5	80.5	NUM
taxlaw-6404	1328	104	5	5	NUM
taxlaw-6404	1328	105	490	490	NUM
taxlaw-6404	1328	106	610	610	NUM
taxlaw-6404	1328	107	6	6	NUM
taxlaw-6404	1328	108	1,200	1,200	NUM
taxlaw-6404	1328	109	120	120	NUM
taxlaw-6404	1328	110	1,080	1,080	NUM
taxlaw-6404	1328	111	42	42	NUM
taxlaw-6404	1328	112	0	0	NUM
taxlaw-6404	1328	113	378	378	NUM
taxlaw-6404	1328	114	0.05	0.05	NUM
taxlaw-6404	1328	115	18.9	18.9	NUM
taxlaw-6404	1328	116	99.75	99.75	NUM
taxlaw-6404	1328	117	6	6	NUM
taxlaw-6404	1328	118	503	503	NUM
taxlaw-6404	1328	119	577	577	NUM
taxlaw-6404	1328	120	7	7	NUM
taxlaw-6404	1328	121	1,200	1,200	NUM
taxlaw-6404	1328	122	140	140	NUM
taxlaw-6404	1328	123	1,060	1,060	NUM
taxlaw-6404	1328	124	49	49	NUM
taxlaw-6404	1328	125	0	0	NUM
taxlaw-6404	1328	126	371	371	NUM
taxlaw-6404	1328	127	0.05	0.05	NUM
taxlaw-6404	1328	128	18.55	18.55	NUM
taxlaw-6404	1328	129	118.65	118.65	NUM
taxlaw-6404	1328	130	7	7	NUM
taxlaw-6404	1328	131	515	515	NUM
taxlaw-6404	1328	132	545	545	NUM
taxlaw-6404	1328	133	8	8	NUM
taxlaw-6404	1328	134	1,200	1,200	NUM
taxlaw-6404	1328	135	160	160	NUM
taxlaw-6404	1328	136	1,040	1,040	NUM
taxlaw-6404	1328	137	56	56	NUM
taxlaw-6404	1328	138	0	0	NUM
taxlaw-6404	1328	139	364	364	NUM
taxlaw-6404	1328	140	0.05	0.05	NUM
taxlaw-6404	1328	141	18.2	18.2	NUM
taxlaw-6404	1328	142	137.2	137.2	NUM
taxlaw-6404	1328	143	8	8	NUM
taxlaw-6404	1328	144	527	527	NUM
taxlaw-6404	1328	145	513	513	NUM
taxlaw-6404	1328	146	9	9	NUM
taxlaw-6404	1328	147	1,200	1,200	NUM
taxlaw-6404	1328	148	180	180	NUM
taxlaw-6404	1328	149	1,020	1,020	NUM
taxlaw-6404	1328	150	63	63	NUM
taxlaw-6404	1328	151	0	0	NUM
taxlaw-6404	1328	152	357	357	NUM
taxlaw-6404	1328	153	0.05	0.05	NUM
taxlaw-6404	1328	154	17.85	17.85	NUM
taxlaw-6404	1328	155	155.4	155.4	NUM
taxlaw-6404	1328	156	9	9	NUM
taxlaw-6404	1328	157	539	539	NUM
taxlaw-6404	1328	158	481	481	NUM
taxlaw-6404	1328	159	columbia	columbia	PROPN
taxlaw-6404	1328	160	journal	journal	PROPN
taxlaw-6404	1328	161	of	of	ADP
taxlaw-6404	1328	162	tax	tax	NOUN
taxlaw-6404	1328	163	law	law	NOUN
taxlaw-6404	1329	1	[	[	X
taxlaw-6404	1329	2	vol	vol	NOUN
taxlaw-6404	1329	3	.	.	PUNCT
taxlaw-6404	1330	1	11:1	11:1	NUM
taxlaw-6404	1330	2	54	54	NUM
taxlaw-6404	1330	3	year	year	NOUN
taxlaw-6404	1330	4	total	total	NOUN
taxlaw-6404	1330	5	asset	asset	NOUN
taxlaw-6404	1330	6	cost	cost	NOUN
taxlaw-6404	1330	7	aggregate	aggregate	ADJ
taxlaw-6404	1330	8	regulatory	regulatory	ADJ
taxlaw-6404	1330	9	depreciation	depreciation	NOUN
taxlaw-6404	1330	10	(	(	PUNCT
taxlaw-6404	1330	11	passed	pass	VERB
taxlaw-6404	1330	12	as	as	ADP
taxlaw-6404	1330	13	part	part	NOUN
taxlaw-6404	1330	14	of	of	ADP
taxlaw-6404	1330	15	operating	operate	VERB
taxlaw-6404	1330	16	expense	expense	NOUN
taxlaw-6404	1330	17	)	)	PUNCT
taxlaw-6404	1330	18	unrecovered	unrecovered	ADJ
taxlaw-6404	1330	19	investment	investment	NOUN
taxlaw-6404	1330	20	$	$	SYM
taxlaw-6404	1330	21	aggregate	aggregate	VERB
taxlaw-6404	1330	22	reg	reg	NOUN
taxlaw-6404	1330	23	.	.	PUNCT
taxlaw-6404	1331	1	depreciation	depreciation	NOUN
taxlaw-6404	1331	2	(	(	PUNCT
taxlaw-6404	1331	3	passed	pass	VERB
taxlaw-6404	1331	4	as	as	ADP
taxlaw-6404	1331	5	part	part	NOUN
taxlaw-6404	1331	6	of	of	ADP
taxlaw-6404	1331	7	tax	tax	NOUN
taxlaw-6404	1331	8	expense	expense	NOUN
taxlaw-6404	1331	9	)	)	PUNCT
taxlaw-6404	1331	10	$	$	SYM
taxlaw-6404	1331	11	cost	cost	NOUN
taxlaw-6404	1331	12	recovery	recovery	NOUN
taxlaw-6404	1331	13	100	100	NUM
taxlaw-6404	1331	14	%	%	NOUN
taxlaw-6404	1331	15	bonus	bonus	NOUN
taxlaw-6404	1331	16	depreciation	depreciation	NOUN
taxlaw-6404	1331	17	(	(	PUNCT
taxlaw-6404	1331	18	each	each	DET
taxlaw-6404	1331	19	year	year	NOUN
taxlaw-6404	1331	20	)	)	PUNCT
taxlaw-6404	1331	21	adit	adit	NOUN
taxlaw-6404	1331	22	interest	interest	NOUN
taxlaw-6404	1331	23	rate	rate	NOUN
taxlaw-6404	1331	24	interest	interest	NOUN
taxlaw-6404	1331	25	on	on	ADP
taxlaw-6404	1331	26	adit	adit	ADJ
taxlaw-6404	1331	27	interest	interest	NOUN
taxlaw-6404	1331	28	to	to	PART
taxlaw-6404	1331	29	be	be	AUX
taxlaw-6404	1331	30	compounded	compound	VERB
taxlaw-6404	1331	31	interest	interest	NOUN
taxlaw-6404	1331	32	on	on	ADP
taxlaw-6404	1331	33	interest	interest	NOUN
taxlaw-6404	1331	34	retirement	retirement	PROPN
taxlaw-6404	1331	35	reserve	reserve	PROPN
taxlaw-6404	1331	36	remaining	remain	VERB
taxlaw-6404	1331	37	capital	capital	NOUN
taxlaw-6404	1331	38	at	at	ADP
taxlaw-6404	1331	39	risk	risk	NOUN
taxlaw-6404	1331	40	for	for	ADP
taxlaw-6404	1331	41	stranding	strand	VERB
taxlaw-6404	1331	42	10	10	NUM
taxlaw-6404	1331	43	1,200	1,200	NUM
taxlaw-6404	1331	44	200	200	NUM
taxlaw-6404	1331	45	1,000	1,000	NUM
taxlaw-6404	1331	46	70	70	NUM
taxlaw-6404	1331	47	0	0	NUM
taxlaw-6404	1331	48	350	350	NUM
taxlaw-6404	1331	49	0.05	0.05	NUM
taxlaw-6404	1331	50	17.5	17.5	NUM
taxlaw-6404	1331	51	173.25	173.25	NUM
taxlaw-6404	1331	52	10	10	NUM
taxlaw-6404	1331	53	550	550	NUM
taxlaw-6404	1331	54	450	450	NUM
taxlaw-6404	1331	55	11	11	NUM
taxlaw-6404	1331	56	1,200	1,200	NUM
taxlaw-6404	1331	57	220	220	NUM
taxlaw-6404	1331	58	980	980	NUM
taxlaw-6404	1331	59	77	77	NUM
taxlaw-6404	1331	60	0	0	NUM
taxlaw-6404	1331	61	343	343	NUM
taxlaw-6404	1331	62	0.05	0.05	NUM
taxlaw-6404	1331	63	17.15	17.15	NUM
taxlaw-6404	1331	64	190.75	190.75	NUM
taxlaw-6404	1331	65	10	10	NUM
taxlaw-6404	1331	66	561	561	NUM
taxlaw-6404	1331	67	419	419	NUM
taxlaw-6404	1331	68	12	12	NUM
taxlaw-6404	1331	69	1,200	1,200	NUM
taxlaw-6404	1331	70	240	240	NUM
taxlaw-6404	1331	71	960	960	NUM
taxlaw-6404	1331	72	84	84	NUM
taxlaw-6404	1331	73	0	0	NUM
taxlaw-6404	1331	74	336	336	NUM
taxlaw-6404	1331	75	0.05	0.05	NUM
taxlaw-6404	1331	76	16.8	16.8	NUM
taxlaw-6404	1331	77	207.9	207.9	NUM
taxlaw-6404	1331	78	11	11	NUM
taxlaw-6404	1331	79	572	572	NUM
taxlaw-6404	1331	80	388	388	NUM
taxlaw-6404	1331	81	13	13	NUM
taxlaw-6404	1331	82	1,200	1,200	NUM
taxlaw-6404	1331	83	260	260	NUM
taxlaw-6404	1331	84	940	940	NUM
taxlaw-6404	1331	85	91	91	NUM
taxlaw-6404	1331	86	0	0	NUM
taxlaw-6404	1331	87	329	329	NUM
taxlaw-6404	1331	88	0.05	0.05	NUM
taxlaw-6404	1331	89	16.45	16.45	NUM
taxlaw-6404	1331	90	224.7	224.7	NUM
taxlaw-6404	1331	91	12	12	NUM
taxlaw-6404	1331	92	582	582	NUM
taxlaw-6404	1331	93	358	358	NUM
taxlaw-6404	1331	94	14	14	NUM
taxlaw-6404	1331	95	1,200	1,200	NUM
taxlaw-6404	1331	96	280	280	NUM
taxlaw-6404	1331	97	920	920	NUM
taxlaw-6404	1331	98	98	98	NUM
taxlaw-6404	1331	99	0	0	NUM
taxlaw-6404	1332	1	322	322	NUM
taxlaw-6404	1332	2	0.05	0.05	NUM
taxlaw-6404	1332	3	16.1	16.1	NUM
taxlaw-6404	1332	4	241.15	241.15	NUM
taxlaw-6404	1332	5	13	13	NUM
taxlaw-6404	1332	6	592	592	NUM
taxlaw-6404	1332	7	328	328	NUM
taxlaw-6404	1332	8	15	15	NUM
taxlaw-6404	1332	9	1,200	1,200	NUM
taxlaw-6404	1332	10	300	300	NUM
taxlaw-6404	1332	11	900	900	NUM
taxlaw-6404	1332	12	105	105	NUM
taxlaw-6404	1332	13	0	0	NUM
taxlaw-6404	1332	14	315	315	NUM
taxlaw-6404	1332	15	0.05	0.05	NUM
taxlaw-6404	1332	16	15.75	15.75	NUM
taxlaw-6404	1332	17	257.25	257.25	NUM
taxlaw-6404	1332	18	14	14	NUM
taxlaw-6404	1332	19	602	602	NUM
taxlaw-6404	1332	20	298	298	NUM
taxlaw-6404	1332	21	16	16	NUM
taxlaw-6404	1332	22	1,200	1,200	NUM
taxlaw-6404	1332	23	320	320	NUM
taxlaw-6404	1332	24	880	880	NUM
taxlaw-6404	1332	25	112	112	NUM
taxlaw-6404	1332	26	0	0	NUM
taxlaw-6404	1332	27	308	308	NUM
taxlaw-6404	1332	28	0.05	0.05	NUM
taxlaw-6404	1332	29	15.4	15.4	NUM
taxlaw-6404	1332	30	273	273	NUM
taxlaw-6404	1332	31	14	14	NUM
taxlaw-6404	1332	32	611	611	NUM
taxlaw-6404	1332	33	269	269	NUM
taxlaw-6404	1332	34	17	17	NUM
taxlaw-6404	1332	35	1,200	1,200	NUM
taxlaw-6404	1332	36	340	340	NUM
taxlaw-6404	1332	37	860	860	NUM
taxlaw-6404	1332	38	119	119	NUM
taxlaw-6404	1332	39	0	0	NUM
taxlaw-6404	1332	40	301	301	NUM
taxlaw-6404	1332	41	0.05	0.05	NUM
taxlaw-6404	1332	42	15.05	15.05	NUM
taxlaw-6404	1332	43	288.4	288.4	NUM
taxlaw-6404	1332	44	15	15	NUM
taxlaw-6404	1332	45	620	620	NUM
taxlaw-6404	1332	46	240	240	NUM
taxlaw-6404	1332	47	18	18	NUM
taxlaw-6404	1332	48	1,200	1,200	NUM
taxlaw-6404	1332	49	360	360	NUM
taxlaw-6404	1332	50	840	840	NUM
taxlaw-6404	1332	51	126	126	NUM
taxlaw-6404	1332	52	0	0	NUM
taxlaw-6404	1332	53	294	294	NUM
taxlaw-6404	1332	54	0.05	0.05	NUM
taxlaw-6404	1332	55	14.7	14.7	NUM
taxlaw-6404	1332	56	303.45	303.45	NUM
taxlaw-6404	1332	57	16	16	NUM
taxlaw-6404	1332	58	628	628	NUM
taxlaw-6404	1332	59	212	212	NUM
taxlaw-6404	1332	60	19	19	NUM
taxlaw-6404	1332	61	1,200	1,200	NUM
taxlaw-6404	1332	62	380	380	NUM
taxlaw-6404	1332	63	820	820	NUM
taxlaw-6404	1332	64	133	133	NUM
taxlaw-6404	1332	65	0	0	NUM
taxlaw-6404	1332	66	287	287	NUM
taxlaw-6404	1332	67	0.05	0.05	NUM
taxlaw-6404	1332	68	14.35	14.35	NUM
taxlaw-6404	1332	69	318.15	318.15	NUM
taxlaw-6404	1332	70	17	17	NUM
taxlaw-6404	1332	71	636	636	NUM
taxlaw-6404	1332	72	184	184	NUM
taxlaw-6404	1332	73	20	20	NUM
taxlaw-6404	1332	74	1,200	1,200	NUM
taxlaw-6404	1332	75	400	400	NUM
taxlaw-6404	1332	76	800	800	NUM
taxlaw-6404	1332	77	140	140	NUM
taxlaw-6404	1332	78	0	0	NUM
taxlaw-6404	1332	79	280	280	NUM
taxlaw-6404	1332	80	0.05	0.05	NUM
taxlaw-6404	1332	81	14	14	NUM
taxlaw-6404	1332	82	332.5	332.5	NUM
taxlaw-6404	1332	83	17	17	NUM
taxlaw-6404	1332	84	644	644	NUM
taxlaw-6404	1332	85	156	156	NUM
taxlaw-6404	1332	86	21	21	NUM
taxlaw-6404	1332	87	1,200	1,200	NUM
taxlaw-6404	1332	88	420	420	NUM
taxlaw-6404	1332	89	780	780	NUM
taxlaw-6404	1332	90	147	147	NUM
taxlaw-6404	1332	91	0	0	NUM
taxlaw-6404	1332	92	273	273	NUM
taxlaw-6404	1332	93	0.05	0.05	NUM
taxlaw-6404	1332	94	13.65	13.65	NUM
taxlaw-6404	1332	95	346.5	346.5	NUM
taxlaw-6404	1332	96	18	18	NUM
taxlaw-6404	1332	97	651	651	NUM
taxlaw-6404	1332	98	129	129	NUM
taxlaw-6404	1332	99	22	22	NUM
taxlaw-6404	1332	100	1,200	1,200	NUM
taxlaw-6404	1332	101	440	440	NUM
taxlaw-6404	1332	102	760	760	NUM
taxlaw-6404	1332	103	154	154	NUM
taxlaw-6404	1332	104	0	0	NUM
taxlaw-6404	1332	105	266	266	NUM
taxlaw-6404	1332	106	0.05	0.05	NUM
taxlaw-6404	1332	107	13.3	13.3	NUM
taxlaw-6404	1332	108	360.15	360.15	NUM
taxlaw-6404	1332	109	19	19	NUM
taxlaw-6404	1332	110	658	658	NUM
taxlaw-6404	1332	111	102	102	NUM
taxlaw-6404	1332	112	23	23	NUM
taxlaw-6404	1332	113	1,200	1,200	NUM
taxlaw-6404	1332	114	460	460	NUM
taxlaw-6404	1332	115	740	740	NUM
taxlaw-6404	1332	116	161	161	NUM
taxlaw-6404	1332	117	0	0	NUM
taxlaw-6404	1332	118	259	259	NUM
taxlaw-6404	1332	119	0.05	0.05	NUM
taxlaw-6404	1332	120	12.95	12.95	NUM
taxlaw-6404	1332	121	373.45	373.45	NUM
taxlaw-6404	1332	122	19	19	NUM
taxlaw-6404	1332	123	665	665	NUM
taxlaw-6404	1332	124	75	75	NUM
taxlaw-6404	1332	125	24	24	NUM
taxlaw-6404	1332	126	1,200	1,200	NUM
taxlaw-6404	1332	127	480	480	NUM
taxlaw-6404	1332	128	720	720	NUM
taxlaw-6404	1332	129	168	168	NUM
taxlaw-6404	1332	130	0	0	NUM
taxlaw-6404	1332	131	252	252	NUM
taxlaw-6404	1332	132	0.05	0.05	NUM
taxlaw-6404	1332	133	12.6	12.6	NUM
taxlaw-6404	1332	134	386.4	386.4	NUM
taxlaw-6404	1332	135	20	20	NUM
taxlaw-6404	1332	136	671	671	NUM
taxlaw-6404	1332	137	49	49	NUM
taxlaw-6404	1332	138	25	25	NUM
taxlaw-6404	1332	139	1,200	1,200	NUM
taxlaw-6404	1332	140	500	500	NUM
taxlaw-6404	1332	141	700	700	NUM
taxlaw-6404	1332	142	177	177	NUM
taxlaw-6404	1332	143	0	0	NUM
taxlaw-6404	1332	144	245	245	NUM
taxlaw-6404	1332	145	0.05	0.05	NUM
taxlaw-6404	1332	146	12.25	12.25	NUM
taxlaw-6404	1332	147	399	399	NUM
taxlaw-6404	1332	148	21	21	NUM
taxlaw-6404	1332	149	677	677	NUM
taxlaw-6404	1332	150	23	23	NUM
taxlaw-6404	1332	151	26	26	NUM
taxlaw-6404	1332	152	1,200	1,200	NUM
taxlaw-6404	1332	153	520	520	NUM
taxlaw-6404	1332	154	680	680	NUM
taxlaw-6404	1332	155	182	182	NUM
taxlaw-6404	1332	156	0	0	NUM
taxlaw-6404	1332	157	238	238	NUM
taxlaw-6404	1332	158	0.05	0.05	NUM
taxlaw-6404	1332	159	11.9	11.9	NUM
taxlaw-6404	1332	160	411.25	411.25	NUM
taxlaw-6404	1332	161	21	21	NUM
taxlaw-6404	1332	162	682	682	NUM
taxlaw-6404	1332	163	-2	-2	NOUN
taxlaw-6404	1332	164	27	27	NUM
taxlaw-6404	1332	165	1,200	1,200	NUM
taxlaw-6404	1332	166	540	540	NUM
taxlaw-6404	1332	167	660	660	NUM
taxlaw-6404	1332	168	189	189	NUM
taxlaw-6404	1332	169	0	0	NUM
taxlaw-6404	1332	170	231	231	NUM
taxlaw-6404	1332	171	0.05	0.05	NUM
taxlaw-6404	1332	172	11.55	11.55	NUM
taxlaw-6404	1332	173	423.15	423.15	NUM
taxlaw-6404	1332	174	22	22	NUM
taxlaw-6404	1332	175	687	687	NUM
taxlaw-6404	1332	176	-27	-27	NUM
taxlaw-6404	1332	177	28	28	NUM
taxlaw-6404	1332	178	1,200	1,200	NUM
taxlaw-6404	1332	179	560	560	NUM
taxlaw-6404	1332	180	640	640	NUM
taxlaw-6404	1332	181	196	196	NUM
taxlaw-6404	1332	182	0	0	NUM
taxlaw-6404	1332	183	224	224	NUM
taxlaw-6404	1332	184	0.05	0.05	NUM
taxlaw-6404	1332	185	11.2	11.2	NUM
taxlaw-6404	1332	186	434.7	434.7	NUM
taxlaw-6404	1332	187	22	22	NUM
taxlaw-6404	1332	188	692	692	NUM
taxlaw-6404	1332	189	-52	-52	SYM
taxlaw-6404	1332	190	29	29	NUM
taxlaw-6404	1332	191	1,200	1,200	NUM
taxlaw-6404	1332	192	580	580	NUM
taxlaw-6404	1332	193	620	620	NUM
taxlaw-6404	1332	194	203	203	NUM
taxlaw-6404	1332	195	0	0	NUM
taxlaw-6404	1332	196	217	217	NUM
taxlaw-6404	1332	197	0.05	0.05	NUM
taxlaw-6404	1332	198	10.85	10.85	NUM
taxlaw-6404	1332	199	445.9	445.9	NUM
taxlaw-6404	1332	200	23	23	NUM
taxlaw-6404	1332	201	697	697	NUM
taxlaw-6404	1332	202	-77	-77	SYM
taxlaw-6404	1332	203	30	30	NUM
taxlaw-6404	1332	204	1,200	1,200	NUM
taxlaw-6404	1332	205	600	600	NUM
taxlaw-6404	1332	206	600	600	NUM
taxlaw-6404	1332	207	210	210	NUM
taxlaw-6404	1332	208	0	0	NUM
taxlaw-6404	1332	209	210	210	NUM
taxlaw-6404	1332	210	0.05	0.05	NUM
taxlaw-6404	1332	211	10.5	10.5	NUM
taxlaw-6404	1332	212	456.75	456.75	NUM
taxlaw-6404	1332	213	23	23	NUM
taxlaw-6404	1332	214	701	701	NUM
taxlaw-6404	1332	215	-101	-101	PROPN
taxlaw-6404	1332	216	31	31	NUM
taxlaw-6404	1332	217	1,200	1,200	NUM
taxlaw-6404	1332	218	620	620	NUM
taxlaw-6404	1332	219	580	580	NUM
taxlaw-6404	1332	220	217	217	NUM
taxlaw-6404	1332	221	0	0	NUM
taxlaw-6404	1332	222	203	203	NUM
taxlaw-6404	1332	223	0.05	0.05	NUM
taxlaw-6404	1332	224	10.15	10.15	NUM
taxlaw-6404	1332	225	467.25	467.25	NUM
taxlaw-6404	1332	226	24	24	NUM
taxlaw-6404	1332	227	704	704	NUM
taxlaw-6404	1332	228	-124	-124	NUM
taxlaw-6404	1332	229	32	32	NUM
taxlaw-6404	1332	230	1,200	1,200	NUM
taxlaw-6404	1332	231	640	640	NUM
taxlaw-6404	1332	232	560	560	NUM
taxlaw-6404	1332	233	224	224	NUM
taxlaw-6404	1332	234	0	0	NUM
taxlaw-6404	1332	235	196	196	NUM
taxlaw-6404	1332	236	0.05	0.05	NUM
taxlaw-6404	1332	237	9.8	9.8	NUM
taxlaw-6404	1332	238	477.4	477.4	NUM
taxlaw-6404	1332	239	24	24	NUM
taxlaw-6404	1332	240	708	708	NUM
taxlaw-6404	1332	241	-148	-148	NUM
taxlaw-6404	1332	242	2019	2019	NUM
taxlaw-6404	1332	243	]	]	PUNCT
taxlaw-6404	1332	244	stranded	strand	VERB
taxlaw-6404	1332	245	assets	asset	NOUN
taxlaw-6404	1332	246	and	and	CCONJ
taxlaw-6404	1332	247	efficient	efficient	ADJ
taxlaw-6404	1332	248	pricing	pricing	NOUN
taxlaw-6404	1332	249	for	for	ADP
taxlaw-6404	1332	250	regulated	regulated	ADJ
taxlaw-6404	1332	251	utilities	utility	NOUN
taxlaw-6404	1332	252	:	:	PUNCT
taxlaw-6404	1332	253	a	a	DET
taxlaw-6404	1332	254	federal	federal	ADJ
taxlaw-6404	1332	255	tax	tax	NOUN
taxlaw-6404	1332	256	solution	solution	NOUN
taxlaw-6404	1332	257	55	55	NUM
taxlaw-6404	1332	258	year	year	NOUN
taxlaw-6404	1332	259	total	total	NOUN
taxlaw-6404	1332	260	asset	asset	NOUN
taxlaw-6404	1332	261	cost	cost	NOUN
taxlaw-6404	1332	262	aggregate	aggregate	ADJ
taxlaw-6404	1332	263	regulatory	regulatory	ADJ
taxlaw-6404	1332	264	depreciation	depreciation	NOUN
taxlaw-6404	1332	265	(	(	PUNCT
taxlaw-6404	1332	266	passed	pass	VERB
taxlaw-6404	1332	267	as	as	ADP
taxlaw-6404	1332	268	part	part	NOUN
taxlaw-6404	1332	269	of	of	ADP
taxlaw-6404	1332	270	operating	operate	VERB
taxlaw-6404	1332	271	expense	expense	NOUN
taxlaw-6404	1332	272	)	)	PUNCT
taxlaw-6404	1332	273	unrecovered	unrecovered	ADJ
taxlaw-6404	1332	274	investment	investment	NOUN
taxlaw-6404	1332	275	$	$	SYM
taxlaw-6404	1332	276	aggregate	aggregate	VERB
taxlaw-6404	1332	277	reg	reg	NOUN
taxlaw-6404	1332	278	.	.	PUNCT
taxlaw-6404	1333	1	depreciation	depreciation	NOUN
taxlaw-6404	1333	2	(	(	PUNCT
taxlaw-6404	1333	3	passed	pass	VERB
taxlaw-6404	1333	4	as	as	ADP
taxlaw-6404	1333	5	part	part	NOUN
taxlaw-6404	1333	6	of	of	ADP
taxlaw-6404	1333	7	tax	tax	NOUN
taxlaw-6404	1333	8	expense	expense	NOUN
taxlaw-6404	1333	9	)	)	PUNCT
taxlaw-6404	1333	10	$	$	SYM
taxlaw-6404	1333	11	cost	cost	NOUN
taxlaw-6404	1333	12	recovery	recovery	NOUN
taxlaw-6404	1333	13	100	100	NUM
taxlaw-6404	1333	14	%	%	NOUN
taxlaw-6404	1333	15	bonus	bonus	NOUN
taxlaw-6404	1333	16	depreciation	depreciation	NOUN
taxlaw-6404	1333	17	(	(	PUNCT
taxlaw-6404	1333	18	each	each	DET
taxlaw-6404	1333	19	year	year	NOUN
taxlaw-6404	1333	20	)	)	PUNCT
taxlaw-6404	1333	21	adit	adit	NOUN
taxlaw-6404	1333	22	interest	interest	NOUN
taxlaw-6404	1333	23	rate	rate	NOUN
taxlaw-6404	1333	24	interest	interest	NOUN
taxlaw-6404	1333	25	on	on	ADP
taxlaw-6404	1333	26	adit	adit	ADJ
taxlaw-6404	1333	27	interest	interest	NOUN
taxlaw-6404	1333	28	to	to	PART
taxlaw-6404	1333	29	be	be	AUX
taxlaw-6404	1333	30	compounded	compound	VERB
taxlaw-6404	1333	31	interest	interest	NOUN
taxlaw-6404	1333	32	on	on	ADP
taxlaw-6404	1333	33	interest	interest	NOUN
taxlaw-6404	1333	34	retirement	retirement	PROPN
taxlaw-6404	1333	35	reserve	reserve	PROPN
taxlaw-6404	1333	36	remaining	remain	VERB
taxlaw-6404	1333	37	capital	capital	NOUN
taxlaw-6404	1333	38	at	at	ADP
taxlaw-6404	1333	39	risk	risk	NOUN
taxlaw-6404	1333	40	for	for	ADP
taxlaw-6404	1333	41	stranding	strand	VERB
taxlaw-6404	1333	42	33	33	NUM
taxlaw-6404	1333	43	1,200	1,200	NUM
taxlaw-6404	1333	44	660	660	NUM
taxlaw-6404	1333	45	540	540	NUM
taxlaw-6404	1333	46	231	231	NUM
taxlaw-6404	1333	47	0	0	NUM
taxlaw-6404	1333	48	189	189	NUM
taxlaw-6404	1333	49	0.05	0.05	NUM
taxlaw-6404	1333	50	9.45	9.45	NUM
taxlaw-6404	1333	51	487.2	487.2	NUM
taxlaw-6404	1333	52	25	25	NUM
taxlaw-6404	1333	53	710	710	NUM
taxlaw-6404	1333	54	-170	-170	NUM
taxlaw-6404	1333	55	34	34	NUM
taxlaw-6404	1333	56	1,200	1,200	NUM
taxlaw-6404	1333	57	680	680	NUM
taxlaw-6404	1333	58	520	520	NUM
taxlaw-6404	1333	59	238	238	NUM
taxlaw-6404	1333	60	0	0	NUM
taxlaw-6404	1333	61	182	182	NUM
taxlaw-6404	1333	62	0.05	0.05	NUM
taxlaw-6404	1333	63	9.1	9.1	NUM
taxlaw-6404	1333	64	496.65	496.65	NUM
taxlaw-6404	1333	65	25	25	NUM
taxlaw-6404	1333	66	713	713	NUM
taxlaw-6404	1333	67	-193	-193	PROPN
taxlaw-6404	1333	68	35	35	NUM
taxlaw-6404	1333	69	1,200	1,200	NUM
taxlaw-6404	1333	70	700	700	NUM
taxlaw-6404	1333	71	500	500	NUM
taxlaw-6404	1333	72	245	245	NUM
taxlaw-6404	1333	73	0	0	NUM
taxlaw-6404	1333	74	175	175	NUM
taxlaw-6404	1333	75	0.05	0.05	NUM
taxlaw-6404	1333	76	8.75	8.75	NUM
taxlaw-6404	1333	77	505.75	505.75	NUM
taxlaw-6404	1333	78	26	26	NUM
taxlaw-6404	1333	79	715	715	NUM
taxlaw-6404	1333	80	-215	-215	NUM
taxlaw-6404	1333	81	36	36	NUM
taxlaw-6404	1333	82	1,200	1,200	NUM
taxlaw-6404	1333	83	720	720	NUM
taxlaw-6404	1333	84	480	480	NUM
taxlaw-6404	1333	85	252	252	NUM
taxlaw-6404	1333	86	0	0	NUM
taxlaw-6404	1333	87	168	168	NUM
taxlaw-6404	1333	88	0.05	0.05	NUM
taxlaw-6404	1333	89	8.4	8.4	NUM
taxlaw-6404	1333	90	514.5	514.5	NUM
taxlaw-6404	1333	91	26	26	NUM
taxlaw-6404	1333	92	717	717	NUM
taxlaw-6404	1333	93	-237	-237	PROPN
taxlaw-6404	1333	94	37	37	NUM
taxlaw-6404	1333	95	1,200	1,200	NUM
taxlaw-6404	1333	96	740	740	NUM
taxlaw-6404	1333	97	460	460	NUM
taxlaw-6404	1333	98	259	259	NUM
taxlaw-6404	1333	99	0	0	NUM
taxlaw-6404	1333	100	161	161	NUM
taxlaw-6404	1333	101	0.05	0.05	NUM
taxlaw-6404	1333	102	8.05	8.05	NUM
taxlaw-6404	1333	103	522.9	522.9	NUM
taxlaw-6404	1333	104	27	27	NUM
taxlaw-6404	1333	105	718	718	NUM
taxlaw-6404	1333	106	-258	-258	PROPN
taxlaw-6404	1333	107	38	38	NUM
taxlaw-6404	1333	108	1,200	1,200	NUM
taxlaw-6404	1333	109	760	760	NUM
taxlaw-6404	1333	110	440	440	NUM
taxlaw-6404	1333	111	266	266	NUM
taxlaw-6404	1333	112	0	0	NUM
taxlaw-6404	1333	113	154	154	NUM
taxlaw-6404	1333	114	0.05	0.05	NUM
taxlaw-6404	1333	115	7.7	7.7	NUM
taxlaw-6404	1333	116	530.95	530.95	NUM
taxlaw-6404	1333	117	27	27	NUM
taxlaw-6404	1333	118	720	720	NUM
taxlaw-6404	1334	1	-280	-280	NUM
taxlaw-6404	1334	2	39	39	NUM
taxlaw-6404	1334	3	1,200	1,200	NUM
taxlaw-6404	1334	4	780	780	NUM
taxlaw-6404	1334	5	420	420	NUM
taxlaw-6404	1334	6	273	273	NUM
taxlaw-6404	1334	7	0	0	NUM
taxlaw-6404	1334	8	147	147	NUM
taxlaw-6404	1334	9	0.05	0.05	NUM
taxlaw-6404	1334	10	7.35	7.35	NUM
taxlaw-6404	1334	11	538.65	538.65	NUM
taxlaw-6404	1334	12	27	27	NUM
taxlaw-6404	1334	13	720	720	NUM
taxlaw-6404	1334	14	-300	-300	NUM
taxlaw-6404	1334	15	40	40	NUM
taxlaw-6404	1334	16	1,200	1,200	NUM
taxlaw-6404	1334	17	800	800	NUM
taxlaw-6404	1334	18	400	400	NUM
taxlaw-6404	1334	19	280	280	NUM
taxlaw-6404	1334	20	0	0	NUM
taxlaw-6404	1334	21	140	140	NUM
taxlaw-6404	1334	22	0.05	0.05	NUM
taxlaw-6404	1334	23	7	7	NUM
taxlaw-6404	1334	24	546	546	NUM
taxlaw-6404	1334	25	28	28	NUM
taxlaw-6404	1334	26	721	721	NUM
taxlaw-6404	1334	27	-321	-321	NUM
taxlaw-6404	1334	28	41	41	NUM
taxlaw-6404	1334	29	1,200	1,200	NUM
taxlaw-6404	1334	30	820	820	NUM
taxlaw-6404	1334	31	380	380	NUM
taxlaw-6404	1334	32	287	287	NUM
taxlaw-6404	1334	33	0	0	NUM
taxlaw-6404	1334	34	133	133	NUM
taxlaw-6404	1334	35	0.05	0.05	NUM
taxlaw-6404	1334	36	6.65	6.65	NUM
taxlaw-6404	1334	37	553	553	NUM
taxlaw-6404	1334	38	28	28	NUM
taxlaw-6404	1334	39	721	721	NUM
taxlaw-6404	1334	40	-341	-341	NUM
taxlaw-6404	1334	41	42	42	NUM
taxlaw-6404	1334	42	1,200	1,200	NUM
taxlaw-6404	1334	43	840	840	NUM
taxlaw-6404	1334	44	360	360	NUM
taxlaw-6404	1334	45	294	294	NUM
taxlaw-6404	1334	46	0	0	NUM
taxlaw-6404	1334	47	126	126	NUM
taxlaw-6404	1334	48	0.05	0.05	NUM
taxlaw-6404	1334	49	6.3	6.3	NUM
taxlaw-6404	1334	50	559.65	559.65	NUM
taxlaw-6404	1334	51	28	28	NUM
taxlaw-6404	1334	52	720	720	NUM
taxlaw-6404	1334	53	-360	-360	NUM
taxlaw-6404	1334	54	43	43	NUM
taxlaw-6404	1334	55	1,200	1,200	NUM
taxlaw-6404	1334	56	860	860	NUM
taxlaw-6404	1334	57	340	340	NUM
taxlaw-6404	1334	58	301	301	NUM
taxlaw-6404	1334	59	0	0	NUM
taxlaw-6404	1334	60	119	119	NUM
taxlaw-6404	1334	61	0.05	0.05	NUM
taxlaw-6404	1334	62	5.95	5.95	NUM
taxlaw-6404	1334	63	565.95	565.95	NUM
taxlaw-6404	1334	64	29	29	NUM
taxlaw-6404	1334	65	719	719	NUM
taxlaw-6404	1334	66	-379	-379	NUM
taxlaw-6404	1334	67	44	44	NUM
taxlaw-6404	1334	68	1,200	1,200	NUM
taxlaw-6404	1334	69	880	880	NUM
taxlaw-6404	1334	70	320	320	NUM
taxlaw-6404	1334	71	308	308	NUM
taxlaw-6404	1334	72	0	0	NUM
taxlaw-6404	1334	73	112	112	NUM
taxlaw-6404	1334	74	0.05	0.05	NUM
taxlaw-6404	1334	75	5.6	5.6	NUM
taxlaw-6404	1334	76	571.9	571.9	NUM
taxlaw-6404	1334	77	29	29	NUM
taxlaw-6404	1334	78	718	718	NUM
taxlaw-6404	1334	79	-398	-398	PROPN
taxlaw-6404	1334	80	45	45	NUM
taxlaw-6404	1334	81	1,200	1,200	NUM
taxlaw-6404	1334	82	900	900	NUM
taxlaw-6404	1334	83	300	300	NUM
taxlaw-6404	1334	84	315	315	NUM
taxlaw-6404	1334	85	0	0	NUM
taxlaw-6404	1334	86	105	105	NUM
taxlaw-6404	1334	87	0.05	0.05	NUM
taxlaw-6404	1334	88	5.25	5.25	NUM
taxlaw-6404	1334	89	577.5	577.5	NUM
taxlaw-6404	1334	90	29	29	NUM
taxlaw-6404	1334	91	717	717	NUM
taxlaw-6404	1334	92	-417	-417	NUM
taxlaw-6404	1334	93	46	46	NUM
taxlaw-6404	1334	94	1,200	1,200	NUM
taxlaw-6404	1334	95	920	920	NUM
taxlaw-6404	1334	96	280	280	NUM
taxlaw-6404	1334	97	322	322	NUM
taxlaw-6404	1334	98	0	0	NUM
taxlaw-6404	1334	99	98	98	NUM
taxlaw-6404	1334	100	0.05	0.05	NUM
taxlaw-6404	1334	101	4.9	4.9	NUM
taxlaw-6404	1334	102	582.75	582.75	NUM
taxlaw-6404	1334	103	29	29	NUM
taxlaw-6404	1334	104	715	715	NUM
taxlaw-6404	1334	105	-435	-435	ADP
taxlaw-6404	1334	106	47	47	NUM
taxlaw-6404	1334	107	1,200	1,200	NUM
taxlaw-6404	1334	108	940	940	NUM
taxlaw-6404	1334	109	260	260	NUM
taxlaw-6404	1334	110	329	329	NUM
taxlaw-6404	1334	111	0	0	NUM
taxlaw-6404	1334	112	91	91	NUM
taxlaw-6404	1334	113	0.05	0.05	NUM
taxlaw-6404	1334	114	4.55	4.55	NUM
taxlaw-6404	1334	115	587.65	587.65	NUM
taxlaw-6404	1334	116	30	30	NUM
taxlaw-6404	1334	117	713	713	NUM
taxlaw-6404	1334	118	-453	-453	NUM
taxlaw-6404	1334	119	48	48	NUM
taxlaw-6404	1334	120	1,200	1,200	NUM
taxlaw-6404	1334	121	960	960	NUM
taxlaw-6404	1334	122	240	240	NUM
taxlaw-6404	1334	123	336	336	NUM
taxlaw-6404	1334	124	0	0	NUM
taxlaw-6404	1334	125	84	84	NUM
taxlaw-6404	1334	126	0.05	0.05	NUM
taxlaw-6404	1334	127	4.2	4.2	NUM
taxlaw-6404	1334	128	592.2	592.2	NUM
taxlaw-6404	1334	129	30	30	NUM
taxlaw-6404	1334	130	710	710	NUM
taxlaw-6404	1334	131	-470	-470	ADP
taxlaw-6404	1334	132	49	49	NUM
taxlaw-6404	1334	133	1,200	1,200	NUM
taxlaw-6404	1334	134	980	980	NUM
taxlaw-6404	1334	135	220	220	NUM
taxlaw-6404	1334	136	343	343	NUM
taxlaw-6404	1334	137	0	0	NUM
taxlaw-6404	1334	138	77	77	NUM
taxlaw-6404	1334	139	0.05	0.05	NUM
taxlaw-6404	1334	140	3.85	3.85	NUM
taxlaw-6404	1334	141	596.4	596.4	NUM
taxlaw-6404	1334	142	30	30	NUM
taxlaw-6404	1334	143	707	707	NUM
taxlaw-6404	1334	144	-487	-487	PROPN
taxlaw-6404	1334	145	50	50	NUM
taxlaw-6404	1334	146	1,200	1,200	NUM
taxlaw-6404	1334	147	1000	1000	NUM
taxlaw-6404	1334	148	200	200	NUM
taxlaw-6404	1334	149	350	350	NUM
taxlaw-6404	1334	150	0	0	NUM
taxlaw-6404	1334	151	70	70	NUM
taxlaw-6404	1334	152	0.05	0.05	NUM
taxlaw-6404	1334	153	3.5	3.5	NUM
taxlaw-6404	1334	154	600.25	600.25	NUM
taxlaw-6404	1334	155	30	30	NUM
taxlaw-6404	1334	156	704	704	NUM
taxlaw-6404	1334	157	-504	-504	PROPN
taxlaw-6404	1334	158	51	51	NUM
taxlaw-6404	1334	159	1,200	1,200	NUM
taxlaw-6404	1334	160	1020	1020	NUM
taxlaw-6404	1334	161	180	180	NUM
taxlaw-6404	1334	162	357	357	NUM
taxlaw-6404	1334	163	0	0	NUM
taxlaw-6404	1334	164	63	63	NUM
taxlaw-6404	1334	165	0.05	0.05	NUM
taxlaw-6404	1334	166	3.15	3.15	NUM
taxlaw-6404	1334	167	603.75	603.75	NUM
taxlaw-6404	1334	168	30	30	NUM
taxlaw-6404	1334	169	700	700	NUM
taxlaw-6404	1334	170	-520	-520	PROPN
taxlaw-6404	1334	171	52	52	NUM
taxlaw-6404	1334	172	1,200	1,200	NUM
taxlaw-6404	1334	173	1040	1040	NUM
taxlaw-6404	1334	174	160	160	NUM
taxlaw-6404	1334	175	364	364	NUM
taxlaw-6404	1334	176	0	0	NUM
taxlaw-6404	1334	177	56	56	NUM
taxlaw-6404	1334	178	0.05	0.05	NUM
taxlaw-6404	1334	179	2.8	2.8	NUM
taxlaw-6404	1334	180	606.9	606.9	NUM
taxlaw-6404	1334	181	30	30	NUM
taxlaw-6404	1334	182	696	696	NUM
taxlaw-6404	1334	183	-536	-536	PROPN
taxlaw-6404	1334	184	53	53	NUM
taxlaw-6404	1334	185	1,200	1,200	NUM
taxlaw-6404	1334	186	1060	1060	NUM
taxlaw-6404	1334	187	140	140	NUM
taxlaw-6404	1334	188	371	371	NUM
taxlaw-6404	1334	189	0	0	NUM
taxlaw-6404	1334	190	49	49	NUM
taxlaw-6404	1334	191	0.05	0.05	NUM
taxlaw-6404	1334	192	2.45	2.45	NUM
taxlaw-6404	1334	193	609.7	609.7	NUM
taxlaw-6404	1334	194	31	31	NUM
taxlaw-6404	1334	195	692	692	NUM
taxlaw-6404	1334	196	-552	-552	NUM
taxlaw-6404	1334	197	54	54	NUM
taxlaw-6404	1334	198	1,200	1,200	NUM
taxlaw-6404	1334	199	1080	1080	NUM
taxlaw-6404	1334	200	120	120	NUM
taxlaw-6404	1334	201	378	378	NUM
taxlaw-6404	1334	202	0	0	NUM
taxlaw-6404	1334	203	42	42	NUM
taxlaw-6404	1334	204	0.05	0.05	NUM
taxlaw-6404	1334	205	2.1	2.1	NUM
taxlaw-6404	1334	206	612.15	612.15	NUM
taxlaw-6404	1334	207	31	31	NUM
taxlaw-6404	1334	208	687	687	NUM
taxlaw-6404	1334	209	-567	-567	NUM
taxlaw-6404	1334	210	55	55	NUM
taxlaw-6404	1334	211	1,200	1,200	NUM
taxlaw-6404	1334	212	1100	1100	NUM
taxlaw-6404	1334	213	100	100	NUM
taxlaw-6404	1334	214	385	385	NUM
taxlaw-6404	1334	215	0	0	NUM
taxlaw-6404	1334	216	35	35	NUM
taxlaw-6404	1334	217	0.05	0.05	NUM
taxlaw-6404	1334	218	1.75	1.75	NUM
taxlaw-6404	1334	219	614.25	614.25	NUM
taxlaw-6404	1334	220	31	31	NUM
taxlaw-6404	1334	221	682	682	NUM
taxlaw-6404	1334	222	-582	-582	PROPN
taxlaw-6404	1334	223	columbia	columbia	PROPN
taxlaw-6404	1334	224	journal	journal	PROPN
taxlaw-6404	1334	225	of	of	ADP
taxlaw-6404	1334	226	tax	tax	NOUN
taxlaw-6404	1334	227	law	law	NOUN
taxlaw-6404	1334	228	[	[	X
taxlaw-6404	1334	229	vol	vol	NOUN
taxlaw-6404	1334	230	.	.	PUNCT
taxlaw-6404	1335	1	11:1	11:1	NUM
taxlaw-6404	1335	2	56	56	NUM
taxlaw-6404	1335	3	appendix	appendix	NOUN
taxlaw-6404	1335	4	c	c	NOUN
taxlaw-6404	1335	5	:	:	PUNCT
taxlaw-6404	1335	6	annual	annual	ADJ
taxlaw-6404	1335	7	reports	report	NOUN
taxlaw-6404	1335	8	for	for	ADP
taxlaw-6404	1335	9	firms	firm	NOUN
taxlaw-6404	1335	10	with	with	ADP
taxlaw-6404	1335	11	investor	investor	NOUN
taxlaw-6404	1335	12	owned	own	VERB
taxlaw-6404	1335	13	publicly	publicly	ADV
taxlaw-6404	1335	14	regulated	regulate	VERB
taxlaw-6404	1335	15	utilities	utility	NOUN
taxlaw-6404	1335	16	ameren	ameren	PROPN
taxlaw-6404	1335	17	,	,	PUNCT
taxlaw-6404	1335	18	2017	2017	NUM
taxlaw-6404	1335	19	annual	annual	ADJ
taxlaw-6404	1335	20	report	report	NOUN
taxlaw-6404	1335	21	(	(	PUNCT
taxlaw-6404	1335	22	form	form	NOUN
taxlaw-6404	1335	23	10	10	NUM
taxlaw-6404	1335	24	-	-	PUNCT
taxlaw-6404	1335	25	k	k	NOUN
taxlaw-6404	1335	26	)	)	PUNCT
taxlaw-6404	1335	27	,	,	PUNCT
taxlaw-6404	1335	28	at	at	ADP
taxlaw-6404	1335	29	104	104	NUM
taxlaw-6404	1335	30	(	(	PUNCT
taxlaw-6404	1335	31	feb	feb	PROPN
taxlaw-6404	1335	32	.	.	PROPN
taxlaw-6404	1335	33	28	28	NUM
taxlaw-6404	1335	34	,	,	PUNCT
taxlaw-6404	1335	35	2018	2018	NUM
taxlaw-6404	1335	36	)	)	PUNCT
taxlaw-6404	1335	37	.	.	PUNCT
taxlaw-6404	1336	1	american	american	PROPN
taxlaw-6404	1336	2	electric	electric	PROPN
taxlaw-6404	1336	3	power	power	PROPN
taxlaw-6404	1336	4	,	,	PUNCT
taxlaw-6404	1336	5	2017	2017	NUM
taxlaw-6404	1336	6	annual	annual	ADJ
taxlaw-6404	1336	7	report	report	NOUN
taxlaw-6404	1336	8	(	(	PUNCT
taxlaw-6404	1336	9	form	form	NOUN
taxlaw-6404	1336	10	10	10	NUM
taxlaw-6404	1336	11	-	-	PUNCT
taxlaw-6404	1336	12	k	k	NOUN
taxlaw-6404	1336	13	)	)	PUNCT
taxlaw-6404	1336	14	,	,	PUNCT
taxlaw-6404	1336	15	at	at	ADP
taxlaw-6404	1336	16	113	113	NUM
taxlaw-6404	1336	17	-	-	SYM
taxlaw-6404	1336	18	114	114	NUM
taxlaw-6404	1336	19	,	,	PUNCT
taxlaw-6404	1336	20	141	141	NUM
taxlaw-6404	1336	21	-	-	SYM
taxlaw-6404	1336	22	142	142	NUM
taxlaw-6404	1336	23	,	,	PUNCT
taxlaw-6404	1336	24	155	155	NUM
taxlaw-6404	1336	25	-	-	SYM
taxlaw-6404	1336	26	156	156	NUM
taxlaw-6404	1336	27	,	,	PUNCT
taxlaw-6404	1336	28	169170	169170	NUM
taxlaw-6404	1336	29	(	(	PUNCT
taxlaw-6404	1336	30	feb	feb	PROPN
taxlaw-6404	1336	31	.	.	PROPN
taxlaw-6404	1336	32	23	23	NUM
taxlaw-6404	1336	33	,	,	PUNCT
taxlaw-6404	1336	34	2018	2018	NUM
taxlaw-6404	1336	35	)	)	PUNCT
taxlaw-6404	1336	36	.	.	PUNCT
taxlaw-6404	1337	1	cms	cms	NOUN
taxlaw-6404	1337	2	energy	energy	NOUN
taxlaw-6404	1337	3	,	,	PUNCT
taxlaw-6404	1337	4	2017	2017	NUM
taxlaw-6404	1337	5	annual	annual	ADJ
taxlaw-6404	1337	6	report	report	NOUN
taxlaw-6404	1337	7	(	(	PUNCT
taxlaw-6404	1337	8	form	form	NOUN
taxlaw-6404	1337	9	10	10	NUM
taxlaw-6404	1337	10	-	-	PUNCT
taxlaw-6404	1337	11	k	k	NOUN
taxlaw-6404	1337	12	)	)	PUNCT
taxlaw-6404	1337	13	,	,	PUNCT
taxlaw-6404	1337	14	at	at	ADP
taxlaw-6404	1337	15	100	100	NUM
taxlaw-6404	1337	16	-	-	SYM
taxlaw-6404	1337	17	101	101	NUM
taxlaw-6404	1337	18	(	(	PUNCT
taxlaw-6404	1337	19	feb	feb	PROPN
taxlaw-6404	1337	20	.	.	PROPN
taxlaw-6404	1337	21	14	14	NUM
taxlaw-6404	1337	22	,	,	PUNCT
taxlaw-6404	1337	23	2018	2018	NUM
taxlaw-6404	1337	24	)	)	PUNCT
taxlaw-6404	1337	25	.	.	PUNCT
taxlaw-6404	1338	1	consolidated	consolidated	PROPN
taxlaw-6404	1338	2	edison	edison	PROPN
taxlaw-6404	1338	3	,	,	PUNCT
taxlaw-6404	1338	4	2010	2010	NUM
taxlaw-6404	1338	5	annual	annual	ADJ
taxlaw-6404	1338	6	report	report	NOUN
taxlaw-6404	1338	7	(	(	PUNCT
taxlaw-6404	1338	8	form	form	NOUN
taxlaw-6404	1338	9	10	10	NUM
taxlaw-6404	1338	10	-	-	PUNCT
taxlaw-6404	1338	11	k	k	NOUN
taxlaw-6404	1338	12	)	)	PUNCT
taxlaw-6404	1338	13	,	,	PUNCT
taxlaw-6404	1338	14	at	at	ADP
taxlaw-6404	1338	15	82	82	NUM
taxlaw-6404	1338	16	-	-	SYM
taxlaw-6404	1338	17	83	83	NUM
taxlaw-6404	1338	18	(	(	PUNCT
taxlaw-6404	1338	19	feb	feb	PROPN
taxlaw-6404	1338	20	.	.	PROPN
taxlaw-6404	1338	21	22	22	NUM
taxlaw-6404	1338	22	,	,	PUNCT
taxlaw-6404	1338	23	2011	2011	NUM
taxlaw-6404	1338	24	)	)	PUNCT
taxlaw-6404	1338	25	.	.	PUNCT
taxlaw-6404	1339	1	consolidated	consolidated	PROPN
taxlaw-6404	1339	2	edison	edison	PROPN
taxlaw-6404	1339	3	,	,	PUNCT
taxlaw-6404	1339	4	2011	2011	NUM
taxlaw-6404	1339	5	annual	annual	ADJ
taxlaw-6404	1339	6	report	report	NOUN
taxlaw-6404	1339	7	(	(	PUNCT
taxlaw-6404	1339	8	form	form	NOUN
taxlaw-6404	1339	9	10	10	NUM
taxlaw-6404	1339	10	-	-	PUNCT
taxlaw-6404	1339	11	k	k	NOUN
taxlaw-6404	1339	12	)	)	PUNCT
taxlaw-6404	1339	13	,	,	PUNCT
taxlaw-6404	1339	14	at	at	ADP
taxlaw-6404	1339	15	71	71	NUM
taxlaw-6404	1339	16	-	-	SYM
taxlaw-6404	1339	17	72	72	NUM
taxlaw-6404	1339	18	(	(	PUNCT
taxlaw-6404	1339	19	feb	feb	X
taxlaw-6404	1339	20	.	.	PROPN
taxlaw-6404	1339	21	21	21	NUM
taxlaw-6404	1339	22	,	,	PUNCT
taxlaw-6404	1339	23	2012	2012	NUM
taxlaw-6404	1339	24	)	)	PUNCT
taxlaw-6404	1339	25	.	.	PUNCT
taxlaw-6404	1340	1	consolidated	consolidated	PROPN
taxlaw-6404	1340	2	edison	edison	PROPN
taxlaw-6404	1340	3	,	,	PUNCT
taxlaw-6404	1340	4	2012	2012	NUM
taxlaw-6404	1340	5	annual	annual	ADJ
taxlaw-6404	1340	6	report	report	NOUN
taxlaw-6404	1340	7	(	(	PUNCT
taxlaw-6404	1340	8	form	form	NOUN
taxlaw-6404	1340	9	10	10	NUM
taxlaw-6404	1340	10	-	-	PUNCT
taxlaw-6404	1340	11	k	k	NOUN
taxlaw-6404	1340	12	)	)	PUNCT
taxlaw-6404	1340	13	,	,	PUNCT
taxlaw-6404	1340	14	at	at	ADP
taxlaw-6404	1340	15	72	72	NUM
taxlaw-6404	1340	16	-	-	SYM
taxlaw-6404	1340	17	73	73	NUM
taxlaw-6404	1340	18	(	(	PUNCT
taxlaw-6404	1340	19	feb	feb	PROPN
taxlaw-6404	1340	20	.	.	PROPN
taxlaw-6404	1340	21	21	21	NUM
taxlaw-6404	1340	22	,	,	PUNCT
taxlaw-6404	1340	23	2013	2013	NUM
taxlaw-6404	1340	24	)	)	PUNCT
taxlaw-6404	1340	25	.	.	PUNCT
taxlaw-6404	1341	1	consolidated	consolidated	PROPN
taxlaw-6404	1341	2	edison	edison	PROPN
taxlaw-6404	1341	3	,	,	PUNCT
taxlaw-6404	1341	4	2013	2013	NUM
taxlaw-6404	1341	5	annual	annual	ADJ
taxlaw-6404	1341	6	report	report	NOUN
taxlaw-6404	1341	7	(	(	PUNCT
taxlaw-6404	1341	8	form	form	NOUN
taxlaw-6404	1341	9	10	10	NUM
taxlaw-6404	1341	10	-	-	PUNCT
taxlaw-6404	1341	11	k	k	NOUN
taxlaw-6404	1341	12	)	)	PUNCT
taxlaw-6404	1341	13	,	,	PUNCT
taxlaw-6404	1341	14	at	at	ADP
taxlaw-6404	1341	15	72	72	NUM
taxlaw-6404	1341	16	-	-	SYM
taxlaw-6404	1341	17	73	73	NUM
taxlaw-6404	1341	18	(	(	PUNCT
taxlaw-6404	1341	19	feb	feb	PROPN
taxlaw-6404	1341	20	.	.	PROPN
taxlaw-6404	1341	21	21	21	NUM
taxlaw-6404	1341	22	,	,	PUNCT
taxlaw-6404	1341	23	2014	2014	NUM
taxlaw-6404	1341	24	)	)	PUNCT
taxlaw-6404	1341	25	.	.	PUNCT
taxlaw-6404	1342	1	consolidated	consolidated	PROPN
taxlaw-6404	1342	2	edison	edison	PROPN
taxlaw-6404	1342	3	,	,	PUNCT
taxlaw-6404	1342	4	2014	2014	NUM
taxlaw-6404	1342	5	annual	annual	ADJ
taxlaw-6404	1342	6	report	report	NOUN
taxlaw-6404	1342	7	(	(	PUNCT
taxlaw-6404	1342	8	form	form	NOUN
taxlaw-6404	1342	9	10	10	NUM
taxlaw-6404	1342	10	-	-	PUNCT
taxlaw-6404	1342	11	k	k	NOUN
taxlaw-6404	1342	12	)	)	PUNCT
taxlaw-6404	1342	13	,	,	PUNCT
taxlaw-6404	1342	14	at	at	ADP
taxlaw-6404	1342	15	84	84	NUM
taxlaw-6404	1342	16	-	-	SYM
taxlaw-6404	1342	17	85	85	NUM
taxlaw-6404	1342	18	(	(	PUNCT
taxlaw-6404	1342	19	feb	feb	X
taxlaw-6404	1342	20	.	.	PROPN
taxlaw-6404	1342	21	19	19	NUM
taxlaw-6404	1342	22	,	,	PUNCT
taxlaw-6404	1342	23	2015	2015	NUM
taxlaw-6404	1342	24	)	)	PUNCT
taxlaw-6404	1342	25	.	.	PUNCT
taxlaw-6404	1343	1	consolidated	consolidated	PROPN
taxlaw-6404	1343	2	edison	edison	PROPN
taxlaw-6404	1343	3	,	,	PUNCT
taxlaw-6404	1343	4	2015	2015	NUM
taxlaw-6404	1343	5	annual	annual	ADJ
taxlaw-6404	1343	6	report	report	NOUN
taxlaw-6404	1343	7	(	(	PUNCT
taxlaw-6404	1343	8	form	form	NOUN
taxlaw-6404	1343	9	10	10	NUM
taxlaw-6404	1343	10	-	-	PUNCT
taxlaw-6404	1343	11	k	k	NOUN
taxlaw-6404	1343	12	)	)	PUNCT
taxlaw-6404	1343	13	,	,	PUNCT
taxlaw-6404	1343	14	at	at	ADP
taxlaw-6404	1343	15	78	78	NUM
taxlaw-6404	1343	16	-	-	SYM
taxlaw-6404	1343	17	79	79	NUM
taxlaw-6404	1343	18	(	(	PUNCT
taxlaw-6404	1343	19	feb	feb	PROPN
taxlaw-6404	1343	20	.	.	PROPN
taxlaw-6404	1343	21	18	18	NUM
taxlaw-6404	1343	22	,	,	PUNCT
taxlaw-6404	1343	23	2016	2016	NUM
taxlaw-6404	1343	24	)	)	PUNCT
taxlaw-6404	1343	25	.	.	PUNCT
taxlaw-6404	1344	1	consolidated	consolidated	PROPN
taxlaw-6404	1344	2	edison	edison	PROPN
taxlaw-6404	1344	3	,	,	PUNCT
taxlaw-6404	1344	4	2016	2016	NUM
taxlaw-6404	1344	5	annual	annual	ADJ
taxlaw-6404	1344	6	report	report	NOUN
taxlaw-6404	1344	7	(	(	PUNCT
taxlaw-6404	1344	8	form	form	NOUN
taxlaw-6404	1344	9	10	10	NUM
taxlaw-6404	1344	10	-	-	PUNCT
taxlaw-6404	1344	11	k	k	NOUN
taxlaw-6404	1344	12	)	)	PUNCT
taxlaw-6404	1344	13	,	,	PUNCT
taxlaw-6404	1344	14	at	at	ADP
taxlaw-6404	1344	15	82	82	NUM
taxlaw-6404	1344	16	-	-	SYM
taxlaw-6404	1344	17	83	83	NUM
taxlaw-6404	1344	18	(	(	PUNCT
taxlaw-6404	1344	19	feb	feb	PROPN
taxlaw-6404	1344	20	.	.	PROPN
taxlaw-6404	1344	21	16	16	NUM
taxlaw-6404	1344	22	,	,	PUNCT
taxlaw-6404	1344	23	2017	2017	NUM
taxlaw-6404	1344	24	)	)	PUNCT
taxlaw-6404	1344	25	.	.	PUNCT
taxlaw-6404	1345	1	consolidated	consolidated	PROPN
taxlaw-6404	1345	2	edison	edison	PROPN
taxlaw-6404	1345	3	,	,	PUNCT
taxlaw-6404	1345	4	2017	2017	NUM
taxlaw-6404	1345	5	annual	annual	ADJ
taxlaw-6404	1345	6	report	report	NOUN
taxlaw-6404	1345	7	(	(	PUNCT
taxlaw-6404	1345	8	form	form	NOUN
taxlaw-6404	1345	9	10	10	NUM
taxlaw-6404	1345	10	-	-	PUNCT
taxlaw-6404	1345	11	k	k	NOUN
taxlaw-6404	1345	12	)	)	PUNCT
taxlaw-6404	1345	13	,	,	PUNCT
taxlaw-6404	1345	14	at	at	ADP
taxlaw-6404	1345	15	89	89	NUM
taxlaw-6404	1345	16	-	-	SYM
taxlaw-6404	1345	17	90	90	NUM
taxlaw-6404	1345	18	,	,	PUNCT
taxlaw-6404	1345	19	114	114	NUM
taxlaw-6404	1345	20	-	-	SYM
taxlaw-6404	1345	21	115	115	NUM
taxlaw-6404	1345	22	(	(	PUNCT
taxlaw-6404	1345	23	feb	feb	PROPN
taxlaw-6404	1345	24	.	.	PROPN
taxlaw-6404	1345	25	15	15	NUM
taxlaw-6404	1345	26	,	,	PUNCT
taxlaw-6404	1345	27	2018	2018	NUM
taxlaw-6404	1345	28	)	)	PUNCT
taxlaw-6404	1345	29	.	.	PUNCT
taxlaw-6404	1346	1	consolidated	consolidated	PROPN
taxlaw-6404	1346	2	edison	edison	PROPN
taxlaw-6404	1346	3	,	,	PUNCT
taxlaw-6404	1346	4	2018	2018	NUM
taxlaw-6404	1346	5	annual	annual	ADJ
taxlaw-6404	1346	6	report	report	NOUN
taxlaw-6404	1346	7	(	(	PUNCT
taxlaw-6404	1346	8	form	form	NOUN
taxlaw-6404	1346	9	10	10	NUM
taxlaw-6404	1346	10	-	-	PUNCT
taxlaw-6404	1346	11	k	k	NOUN
taxlaw-6404	1346	12	)	)	PUNCT
taxlaw-6404	1346	13	,	,	PUNCT
taxlaw-6404	1346	14	at	at	ADP
taxlaw-6404	1346	15	93	93	NUM
taxlaw-6404	1346	16	-	-	SYM
taxlaw-6404	1346	17	94	94	NUM
taxlaw-6404	1346	18	(	(	PUNCT
taxlaw-6404	1346	19	feb	feb	PROPN
taxlaw-6404	1346	20	.	.	PROPN
taxlaw-6404	1346	21	21	21	NUM
taxlaw-6404	1346	22	,	,	PUNCT
taxlaw-6404	1346	23	2019	2019	NUM
taxlaw-6404	1346	24	)	)	PUNCT
taxlaw-6404	1346	25	.	.	PUNCT
taxlaw-6404	1347	1	dominion	dominion	NOUN
taxlaw-6404	1347	2	resources	resource	NOUN
taxlaw-6404	1347	3	,	,	PUNCT
taxlaw-6404	1347	4	2017	2017	NUM
taxlaw-6404	1347	5	annual	annual	ADJ
taxlaw-6404	1347	6	report	report	NOUN
taxlaw-6404	1347	7	(	(	PUNCT
taxlaw-6404	1347	8	form	form	NOUN
taxlaw-6404	1347	9	10	10	NUM
taxlaw-6404	1347	10	-	-	PUNCT
taxlaw-6404	1347	11	k	k	NOUN
taxlaw-6404	1347	12	)	)	PUNCT
taxlaw-6404	1347	13	,	,	PUNCT
taxlaw-6404	1347	14	at	at	ADP
taxlaw-6404	1347	15	78	78	NUM
taxlaw-6404	1347	16	-	-	SYM
taxlaw-6404	1347	17	79	79	NUM
taxlaw-6404	1347	18	(	(	PUNCT
taxlaw-6404	1347	19	feb	feb	PROPN
taxlaw-6404	1347	20	.	.	PROPN
taxlaw-6404	1347	21	27	27	NUM
taxlaw-6404	1347	22	,	,	PUNCT
taxlaw-6404	1347	23	2018	2018	NUM
taxlaw-6404	1347	24	)	)	PUNCT
taxlaw-6404	1347	25	.	.	PUNCT
taxlaw-6404	1348	1	dte	dte	PROPN
taxlaw-6404	1348	2	energy	energy	NOUN
taxlaw-6404	1348	3	,	,	PUNCT
taxlaw-6404	1348	4	annual	annual	ADJ
taxlaw-6404	1348	5	report	report	NOUN
taxlaw-6404	1348	6	(	(	PUNCT
taxlaw-6404	1348	7	form	form	NOUN
taxlaw-6404	1348	8	10	10	NUM
taxlaw-6404	1348	9	-	-	PUNCT
taxlaw-6404	1348	10	k	k	NOUN
taxlaw-6404	1348	11	)	)	PUNCT
taxlaw-6404	1348	12	,	,	PUNCT
taxlaw-6404	1348	13	at	at	ADP
taxlaw-6404	1348	14	69	69	NUM
taxlaw-6404	1348	15	-	-	SYM
taxlaw-6404	1348	16	70	70	NUM
taxlaw-6404	1348	17	(	(	PUNCT
taxlaw-6404	1348	18	feb	feb	PROPN
taxlaw-6404	1348	19	.	.	PROPN
taxlaw-6404	1348	20	16	16	NUM
taxlaw-6404	1348	21	,	,	PUNCT
taxlaw-6404	1348	22	2018	2018	NUM
taxlaw-6404	1348	23	)	)	PUNCT
taxlaw-6404	1348	24	.	.	PUNCT
taxlaw-6404	1349	1	duke	duke	PROPN
taxlaw-6404	1349	2	energy	energy	PROPN
taxlaw-6404	1349	3	,	,	PUNCT
taxlaw-6404	1349	4	2017	2017	NUM
taxlaw-6404	1349	5	annual	annual	ADJ
taxlaw-6404	1349	6	report	report	NOUN
taxlaw-6404	1349	7	(	(	PUNCT
taxlaw-6404	1349	8	form	form	NOUN
taxlaw-6404	1349	9	10	10	NUM
taxlaw-6404	1349	10	-	-	PUNCT
taxlaw-6404	1349	11	k	k	NOUN
taxlaw-6404	1349	12	,	,	PUNCT
taxlaw-6404	1349	13	amend	amend	VERB
taxlaw-6404	1349	14	no	no	INTJ
taxlaw-6404	1349	15	.	.	NOUN
taxlaw-6404	1349	16	1	1	NUM
taxlaw-6404	1349	17	)	)	PUNCT
taxlaw-6404	1349	18	,	,	PUNCT
taxlaw-6404	1349	19	at	at	ADP
taxlaw-6404	1349	20	77	77	NUM
taxlaw-6404	1349	21	-	-	SYM
taxlaw-6404	1349	22	78	78	NUM
taxlaw-6404	1349	23	,	,	PUNCT
taxlaw-6404	1349	24	89	89	NUM
taxlaw-6404	1349	25	-	-	SYM
taxlaw-6404	1349	26	90	90	NUM
taxlaw-6404	1349	27	,	,	PUNCT
taxlaw-6404	1349	28	94	94	NUM
taxlaw-6404	1349	29	,	,	PUNCT
taxlaw-6404	1349	30	99	99	NUM
taxlaw-6404	1349	31	,	,	PUNCT
taxlaw-6404	1349	32	104	104	NUM
taxlaw-6404	1349	33	(	(	PUNCT
taxlaw-6404	1349	34	feb	feb	PROPN
taxlaw-6404	1349	35	.	.	PROPN
taxlaw-6404	1349	36	23	23	NUM
taxlaw-6404	1349	37	,	,	PUNCT
taxlaw-6404	1349	38	2018	2018	NUM
taxlaw-6404	1349	39	)	)	PUNCT
taxlaw-6404	1349	40	.	.	PUNCT
taxlaw-6404	1350	1	edison	edison	PROPN
taxlaw-6404	1350	2	international	international	PROPN
taxlaw-6404	1350	3	,	,	PUNCT
taxlaw-6404	1350	4	2017	2017	NUM
taxlaw-6404	1350	5	annual	annual	ADJ
taxlaw-6404	1350	6	report	report	NOUN
taxlaw-6404	1350	7	(	(	PUNCT
taxlaw-6404	1350	8	form	form	NOUN
taxlaw-6404	1350	9	10	10	NUM
taxlaw-6404	1350	10	-	-	PUNCT
taxlaw-6404	1350	11	k	k	NOUN
taxlaw-6404	1350	12	)	)	PUNCT
taxlaw-6404	1350	13	,	,	PUNCT
taxlaw-6404	1350	14	at	at	ADP
taxlaw-6404	1350	15	64	64	NUM
taxlaw-6404	1350	16	,	,	PUNCT
taxlaw-6404	1350	17	76	76	NUM
taxlaw-6404	1350	18	(	(	PUNCT
taxlaw-6404	1350	19	feb	feb	PROPN
taxlaw-6404	1350	20	.	.	PROPN
taxlaw-6404	1350	21	22	22	NUM
taxlaw-6404	1350	22	,	,	PUNCT
taxlaw-6404	1350	23	2018	2018	NUM
taxlaw-6404	1350	24	)	)	PUNCT
taxlaw-6404	1350	25	.	.	PUNCT
taxlaw-6404	1351	1	first	first	ADJ
taxlaw-6404	1351	2	energy	energy	NOUN
taxlaw-6404	1351	3	,	,	PUNCT
taxlaw-6404	1351	4	2017	2017	NUM
taxlaw-6404	1351	5	annual	annual	ADJ
taxlaw-6404	1351	6	report	report	NOUN
taxlaw-6404	1351	7	(	(	PUNCT
taxlaw-6404	1351	8	form	form	NOUN
taxlaw-6404	1351	9	10	10	NUM
taxlaw-6404	1351	10	-	-	PUNCT
taxlaw-6404	1351	11	k	k	NOUN
taxlaw-6404	1351	12	)	)	PUNCT
taxlaw-6404	1351	13	,	,	PUNCT
taxlaw-6404	1351	14	at	at	ADP
taxlaw-6404	1351	15	72	72	NUM
taxlaw-6404	1351	16	(	(	PUNCT
taxlaw-6404	1351	17	feb	feb	PROPN
taxlaw-6404	1351	18	.	.	PROPN
taxlaw-6404	1351	19	20	20	NUM
taxlaw-6404	1351	20	,	,	PUNCT
taxlaw-6404	1351	21	2018	2018	NUM
taxlaw-6404	1351	22	)	)	PUNCT
taxlaw-6404	1351	23	.	.	PUNCT
taxlaw-6404	1352	1	nextera	nextera	ADJ
taxlaw-6404	1352	2	energy	energy	NOUN
taxlaw-6404	1352	3	,	,	PUNCT
taxlaw-6404	1352	4	2017	2017	NUM
taxlaw-6404	1352	5	annual	annual	ADJ
taxlaw-6404	1352	6	report	report	NOUN
taxlaw-6404	1352	7	(	(	PUNCT
taxlaw-6404	1352	8	form	form	NOUN
taxlaw-6404	1352	9	10	10	NUM
taxlaw-6404	1352	10	-	-	PUNCT
taxlaw-6404	1352	11	k	k	NOUN
taxlaw-6404	1352	12	)	)	PUNCT
taxlaw-6404	1352	13	,	,	PUNCT
taxlaw-6404	1352	14	at	at	ADP
taxlaw-6404	1352	15	66	66	NUM
taxlaw-6404	1352	16	-	-	SYM
taxlaw-6404	1352	17	67	67	NUM
taxlaw-6404	1352	18	(	(	PUNCT
taxlaw-6404	1352	19	feb	feb	PROPN
taxlaw-6404	1352	20	.	.	PROPN
taxlaw-6404	1352	21	16	16	NUM
taxlaw-6404	1352	22	,	,	PUNCT
taxlaw-6404	1352	23	2018	2018	NUM
taxlaw-6404	1352	24	)	)	PUNCT
taxlaw-6404	1352	25	.	.	PUNCT
taxlaw-6404	1353	1	pg&e	pg&e	PROPN
taxlaw-6404	1353	2	,	,	PUNCT
taxlaw-6404	1353	3	2017	2017	NUM
taxlaw-6404	1353	4	annual	annual	ADJ
taxlaw-6404	1353	5	report	report	NOUN
taxlaw-6404	1353	6	(	(	PUNCT
taxlaw-6404	1353	7	form	form	NOUN
taxlaw-6404	1353	8	10	10	NUM
taxlaw-6404	1353	9	-	-	PUNCT
taxlaw-6404	1353	10	k	k	NOUN
taxlaw-6404	1353	11	)	)	PUNCT
taxlaw-6404	1353	12	,	,	PUNCT
taxlaw-6404	1353	13	at	at	ADP
taxlaw-6404	1353	14	95	95	NUM
taxlaw-6404	1353	15	-	-	SYM
taxlaw-6404	1353	16	96	96	NUM
taxlaw-6404	1353	17	(	(	PUNCT
taxlaw-6404	1353	18	feb	feb	X
taxlaw-6404	1353	19	.	.	PROPN
taxlaw-6404	1353	20	9	9	NUM
taxlaw-6404	1353	21	,	,	PUNCT
taxlaw-6404	1353	22	2018	2018	NUM
taxlaw-6404	1353	23	)	)	PUNCT
taxlaw-6404	1353	24	.	.	PUNCT
taxlaw-6404	1354	1	ppl	ppl	PROPN
taxlaw-6404	1354	2	corp	corp	PROPN
taxlaw-6404	1354	3	,	,	PUNCT
taxlaw-6404	1354	4	2017	2017	NUM
taxlaw-6404	1354	5	annual	annual	ADJ
taxlaw-6404	1354	6	report	report	NOUN
taxlaw-6404	1354	7	(	(	PUNCT
taxlaw-6404	1354	8	form	form	NOUN
taxlaw-6404	1354	9	10	10	NUM
taxlaw-6404	1354	10	-	-	PUNCT
taxlaw-6404	1354	11	k	k	NOUN
taxlaw-6404	1354	12	)	)	PUNCT
taxlaw-6404	1354	13	,	,	PUNCT
taxlaw-6404	1354	14	at	at	ADP
taxlaw-6404	1354	15	115	115	NUM
taxlaw-6404	1354	16	-	-	SYM
taxlaw-6404	1354	17	116	116	NUM
taxlaw-6404	1354	18	,	,	PUNCT
taxlaw-6404	1354	19	121	121	NUM
taxlaw-6404	1354	20	-	-	SYM
taxlaw-6404	1354	21	122	122	NUM
taxlaw-6404	1354	22	(	(	PUNCT
taxlaw-6404	1354	23	feb	feb	PROPN
taxlaw-6404	1354	24	.	.	PROPN
taxlaw-6404	1354	25	22	22	NUM
taxlaw-6404	1354	26	,	,	PUNCT
taxlaw-6404	1354	27	2018	2018	NUM
taxlaw-6404	1354	28	)	)	PUNCT
taxlaw-6404	1354	29	.	.	PUNCT
taxlaw-6404	1355	1	sempra	sempra	PROPN
taxlaw-6404	1355	2	,	,	PUNCT
taxlaw-6404	1355	3	2017	2017	NUM
taxlaw-6404	1355	4	annual	annual	ADJ
taxlaw-6404	1355	5	report	report	NOUN
taxlaw-6404	1355	6	(	(	PUNCT
taxlaw-6404	1355	7	form	form	NOUN
taxlaw-6404	1355	8	10	10	NUM
taxlaw-6404	1355	9	-	-	PUNCT
taxlaw-6404	1355	10	k	k	NOUN
taxlaw-6404	1355	11	)	)	PUNCT
taxlaw-6404	1355	12	,	,	PUNCT
taxlaw-6404	1355	13	at	at	ADP
taxlaw-6404	1355	14	f-14	f-14	PROPN
taxlaw-6404	1355	15	-	-	PUNCT
taxlaw-6404	1355	16	f15	f15	PROPN
taxlaw-6404	1355	17	,	,	PUNCT
taxlaw-6404	1355	18	f-20	f-20	NOUN
taxlaw-6404	1355	19	-	-	PUNCT
taxlaw-6404	1355	20	f21	f21	NOUN
taxlaw-6404	1355	21	(	(	PUNCT
taxlaw-6404	1355	22	feb	feb	PROPN
taxlaw-6404	1355	23	.	.	PROPN
taxlaw-6404	1355	24	27	27	NUM
taxlaw-6404	1355	25	,	,	PUNCT
taxlaw-6404	1355	26	2018	2018	NUM
taxlaw-6404	1355	27	)	)	PUNCT
taxlaw-6404	1355	28	.	.	PUNCT
taxlaw-6404	1356	1	southern	southern	ADJ
taxlaw-6404	1356	2	company	company	NOUN
taxlaw-6404	1356	3	,	,	PUNCT
taxlaw-6404	1356	4	2017	2017	NUM
taxlaw-6404	1356	5	annual	annual	ADJ
taxlaw-6404	1356	6	report	report	NOUN
taxlaw-6404	1356	7	(	(	PUNCT
taxlaw-6404	1356	8	form	form	NOUN
taxlaw-6404	1356	9	10	10	NUM
taxlaw-6404	1356	10	-	-	PUNCT
taxlaw-6404	1356	11	k	k	NOUN
taxlaw-6404	1356	12	)	)	PUNCT
taxlaw-6404	1356	13	,	,	PUNCT
taxlaw-6404	1356	14	at	at	ADP
taxlaw-6404	1356	15	92	92	NUM
taxlaw-6404	1356	16	-	-	SYM
taxlaw-6404	1356	17	93	93	NUM
taxlaw-6404	1356	18	(	(	PUNCT
taxlaw-6404	1356	19	feb.21	feb.21	NOUN
taxlaw-6404	1356	20	,	,	PUNCT
taxlaw-6404	1356	21	2018	2018	NUM
taxlaw-6404	1356	22	)	)	PUNCT
taxlaw-6404	1356	23	.	.	PUNCT
taxlaw-6404	1357	1	xcel	xcel	PROPN
taxlaw-6404	1357	2	energy	energy	PROPN
taxlaw-6404	1357	3	,	,	PUNCT
taxlaw-6404	1357	4	2017	2017	NUM
taxlaw-6404	1357	5	annual	annual	ADJ
taxlaw-6404	1357	6	report	report	NOUN
taxlaw-6404	1357	7	(	(	PUNCT
taxlaw-6404	1357	8	form	form	NOUN
taxlaw-6404	1357	9	10	10	NUM
taxlaw-6404	1357	10	-	-	PUNCT
taxlaw-6404	1357	11	k	k	NOUN
taxlaw-6404	1357	12	)	)	PUNCT
taxlaw-6404	1357	13	,	,	PUNCT
taxlaw-6404	1357	14	at	at	ADP
taxlaw-6404	1357	15	82	82	NUM
taxlaw-6404	1357	16	(	(	PUNCT
taxlaw-6404	1357	17	feb	feb	PROPN
taxlaw-6404	1357	18	.	.	PROPN
taxlaw-6404	1357	19	23	23	NUM
taxlaw-6404	1357	20	,	,	PUNCT
taxlaw-6404	1357	21	2018	2018	NUM
taxlaw-6404	1357	22	)	)	PUNCT
taxlaw-6404	1357	23	.	.	PUNCT