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Many utilities and power companies have joint plant interests in generation, transmission, or other facilities. Joint plant refers to arrangements whereby two or more entities jointly operate underlying plant assets in which each party owns an undivided interest, without establishing a separate legal entity. Each party to the arrangement is entitled to its proportionate share of the output from the plant in exchange for financing its proportionate share of the cost of the plant and its operations.
This chapter addresses accounting issues and disclosure considerations for joint plant involving power plants and other utility assets (e.g., transmission).
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