- Industry: Energy
- Number of terms: 18218
- Number of blossaries: 1
- Company Profile:
The American Gas Association represents local energy companies that deliver natural gas throughout the United States.
A method of allocation used for accounting for timing differences (such as differences between book and tax depreciation and income before taxes and taxable income). Under this method, income taxes for book purposes will be based on book income.
Industry:Energy
A system of tax depreciation which enables a corporation to choose any life falling within 20% of the designated class life for determining its annual depreciation charge. ADR requires an annual election and all depreciation records must be maintained by vintage year.
Industry:Energy
Any method of minimizing the risk of price change. Since the movement of cash prices is usually in the same direction and about in the same degree as the movement of the present prices of futures contracts, any loss (or gain) resulting from carrying the actual merchandise is approximately offset by a corresponding gain (or loss) when the contract is liquidated.
Industry:Energy
In DSM, a cash or non-cash award that is offered to encourage participation in a utility-sponsored DSM program.
Industry:Energy
Sales to other departments of a company (gas, electric, steam, water, etc.) and dollar value of such sales if the charges are at tariff or other specified rates for the energy supplied.
Industry:Energy
Statutory maximum lawful prices for various categories of natural gas, including gas destined for both the intrastate and interstate markets.
Industry:Energy
The temperature (at zero wind velocity) which would produce the same chilling effect as a particular combination of temperature and wind velocity. See also WIND CHILL FACTOR.
Industry:Energy
A device designed for removing liquids or solids from a gaseous stream; a low spot in a pipeline or main. Compare DRIP.
Industry:Energy
A method of apportioning costs among utility customers so that users who place a greater value on the service are charged higher rates than the more price sensitive customers.
Industry:Energy
