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21 база для исчисления тарифа
база для исчисления тарифа
Величина стоимости активов, согласно которой электроэнергетическое предприятие имеет право получать определённую норму прибыли, установленную органом регулирования. База для исчисления тарифа, как правило, рассчитывается на основе стоимости оборудования, которое используется для предоставления услуг, и может быть рассчитана одним из нижеследующих методов или их сочетанием: расчёт стоимости в текущих ценах, обоснованных капиталовложений, восстановительной стоимости, первоначальной стоимости. В зависимости от используемого метода, база для исчисления тарифа включает денежные средства, оборотный капитал, материалы и запасы, а также отчисления на амортизацию, ремонт и некапитальное строительство, авансы от заказчиков на строительство, отсроченный налог на прибыль и налог на капиталовложения. (Стоимость инвестиций, по которым коммунальному предприятию предоставляется возможность получать разумную норму прибыли.)
[Англо-русский глосcарий энергетических терминов ERRA]EN
rate base
The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be calculated by any one or a combination of the following accounting methods: fair value, prudent investment, reproduction cost, or original cost. Depending on which method is used, the rate base includes cash, working capital, materials and supplies, and deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits. (The value of investments on which a utility is given an opportunity to earn a reasonable rate of return.)
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > база для исчисления тарифа
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22 прибыль прибыл·ь
эк.давать / приносить прибыль — to yield a profit
извлекать прибыль — to derive a profit (from), to make one's profit (of)
получать прибыль — to get / to make / to receive / to secure a profit (out of), to profit (by / from)
приносить прибыль — to bring in / to produce / to yield a profit
распределять прибыли — to allot / to distribute profits
валовая прибыль — gross profit(s) / margin / returns
наивысшая прибыль — top gain, maximum profit
неожиданная / непредвиденная прибыль (в результате повышения стоимости товарных запасов и т.п.) — windfall (profit)
нераспределённая прибыль — net surplus, retention
торговая прибыль — trade / trading / commercial profit
хорошая прибыль — good / fair return
чистая прибыль — net / pure / clear profit / income / gain, after-tax profit
норма прибыли — profit ratio / margin, rate of profit
понижение коэффициента / нормы прибыли — fall of rate of profit
средняя норма прибыли — average rate of profit / production
прибыль до уплаты налога — before-tax profit, profit before tax
прибыль на инвестированный капитал — return on capital employed / on investment
уменьшение прибыли — a drop in profit, profit squeeze
участие в прибылях — share in the profit, profit sharing
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См. также в других словарях:
fair rate of return — The rate of return that state governments allow a public utility to earn on its investments and expenditures. Utilities then use these profits to pay investors and provide service upgrades to their customers. Bloomberg Financial Dictionary … Financial and business terms
fair rate of return — Amount of profits that a public utility is permitted to earn as determined by public utility commissions. Such is based on the need of the utility to maintain service to customers, finance expenditures for improvements and expansion, pay… … Black's law dictionary
fair rate of return — Amount of profits that a public utility is permitted to earn as determined by public utility commissions. Such is based on the need of the utility to maintain service to customers, finance expenditures for improvements and expansion, pay… … Black's law dictionary
Rate Of Return Regulation — A form of price setting regulation where governments determine the fair price which is allowed to be charged by a monopoly. Rate of return regulation is meant to protect customers from being charged higher prices due to the monopoly s power,… … Investment dictionary
rate base — n: the total fair value of public utility property that is used in rendering services and that comprises the investment on which a fair rate of return is based in setting utility rates Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
fair return on investment — A fair return is to be largely measured by usual returns in like investments in the same vicinity over the same period of time. Natural Gas Pipeline Co. of America v. Federal Power Commission, C.C.A.I11., 120 F.2d 625, 633, 634. Reasonable profit … Black's law dictionary
fair return on investment — A fair return is to be largely measured by usual returns in like investments in the same vicinity over the same period of time. Natural Gas Pipeline Co. of America v. Federal Power Commission, C.C.A.I11., 120 F.2d 625, 633, 634. Reasonable profit … Black's law dictionary
rate — Proportional or relative value, measure, or degree. The proportion or standard by which quantity or .value is adjusted. Thus, the rate of interest is the proportion or ratio between the principal and interest; the buildings in a town are rated… … Black's law dictionary
return — To bring, carry, or send back; to place in the custody of; to restore; to re deliver. Return means that something which has had a prior existence will be brought or sent back. Sims v. Western Steel Co., C.A. Utah, 551 F.2d 811, 820. The act of a… … Black's law dictionary
return — {{Roman}}I.{{/Roman}} noun 1 coming/going back; giving sth back ADJECTIVE ▪ complete, full ▪ a full return to health ▪ gradual ▪ eventual ▪ … Collocations dictionary
Rate base — The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be… … Energy terms