TITLE

HISTORICAL LESSONS FOR NUCLEAR DECOMMISSIONING TRUST FUND INVESTMENT

AUTHOR(S)
Weinblatt, M. Didi; D'Elia, Salvatore; Havell, Theresa A.
PUB. DATE
January 1991
SOURCE
Energy Journal;1991 Special Issue, p205
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article examines the lessons that can be derived from various nuclear decommissioning trust (NDT) fund investment strategies in the U.S. Among the cited drawbacks of a duration-matching strategy are possible increases in the liability value and decreases in the asset value of the fund. It is noted that the capital gains tax liability may offset decommissioning expenses if the NDT was able to realize majority of the capital gains when decommissioning begins. The authors suggest investing in short- to intermediate-maturity debt strategies.
ACCESSION #
45444251

 

Related Articles

  • INVESTMENT STRATEGIES FOR EXTERNALIZED NUCLEAR DECOMMISSIONING TRUSTS. Tuschen, Thomas R. // Energy Journal;1991 Special Issue, p217 

    The article examines the development of an overall strategies for externalized nuclear decommissioning trust (NDT) investment in the U.S. The three types of utility sponsors are discussed, namely, investor-owned utilities, municipal or public power authority utilities, and electric utility...

  • CGT INDEXATION ALLOWANCE. Greene, Chris; Maddalena, Christina // Accountancy;Sep92, Vol. 110 Issue 1189, p116 

    Presents the indexed rise to be use in calculating the indexation allowance in respect of gains made on British assets disposed of in June 1992.

  • INTERNATIONAL TAX: Australia. Reid, Alan; Goldsworth, John // Accountancy;May86, Vol. 97 Issue 1113, p46 

    Reports on capital gains tax proposals in Australia in 1986. Gains on assets situated outside Australia; Application of rollover relief; Dating of inherited assets; Scope of capital gains tax.

  • CGT INDEXATION ALLOWANCE. Greene, Chris; Maddalena, Christina; Wisdell, Ana // Accountancy;Oct89, Vol. 104 Issue 1154, p52 

    Presents an indexation allowance for capital gains tax for assets disposed of in July 1989 in Great Britain.

  • The Economic Implications of Proposed Changes in the Accounting for Nuclear Decommissioning Costs. Boatsman, James R.; Khurana, Inder K.; Loudder, Martha L. // Accounting Horizons;Jun2000, Vol. 14 Issue 2, p211 

    This paper analyzes the accounting effects of the proposed standard Accounting for Obligations Associated with the Retirement of Long-Lived Assets, and considers the economic effects of accounting data in electric utility rate-making. Specifically, we model the financial statement with respect...

  • Prepare for CGT. du Toit, Charl // Finance Week;03/03/2001, p44 

    Reports the preparation of taxpayers for the implementation of capital gains tax (CGT) on October 1, 2001 in South Africa. Definition of assets by the CGT legislation; Identification of the typical balance sheet assets; Reasons for the identification of all assets/property.

  • Don't be fooled on 1 April. Friedland, Robin // Finance Week;03/17/2000, p42 

    Comments on the decision in South Africa to tax all assets held on April 1, 2000. Establishment of procedures to exempt capital gains accrued to that date; Possible problems from implementation of the rule.

  • CGT: To value or not to value? du Toit, Charl // Finance Week;07/21/2000, p60 

    Discusses issues concerning Capital Gains Tax (CGT) which the South African government plans to introduce effective April, 2001. Capital gains that are subject to CGT; Options available to taxpayer in dealing with asset acquired before the effective date and sold thereafter; Valuation of...

  • TAXATION OF INDIVIDUALS.  // Accountancy Ireland;Aug2001, Vol. 33 Issue 4, p50 

    Reports developments in individual taxation in Ireland. Discussion of taper relief in Issue 53 of Inland Revenue's Tax Bulletin; Reduction of the necessary qualifying holding period for the reduction of the Capital Gains Tax rate for higher-rate taxpayers to 10 percent on business assets;...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics