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 value — For the purpose of, and as a base for, fixing the rates of a public utility:–the present value of the property of the utility as determined, not by formula, such as original cost, prudent investment, or cost of reproduction, but by consideration… … Ballentine's law 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
value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ … Financial and business terms
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
value — I. noun Etymology: Middle English, worth, high quality, from Anglo French, from Vulgar Latin *valuta, from feminine of *valutus, past participle of Latin valēre to be of worth, be strong more at wield Date: 14th century 1. a fair return or… … New Collegiate Dictionary
Value added tax — Taxation An aspect of fiscal policy … Wikipedia
Adjustable-rate mortgage — A variable rate mortgage, adjustable rate mortgage (ARM), or tracker mortgage is a mortgage loan with the interest rate on the note periodically adjusted based on an index which reflects the cost to the lender of borrowing on the credit… … Wikipedia
Tax rate — For a type of taxation system in the United Kingdom and elsewhere, see Rates (tax). Taxation An aspect of fiscal policy … Wikipedia
Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… … Universalium
Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia