Search within this section
Select a section below and enter your search term, or to search all click Utilities and power companies
Favorited Content
Excerpt from SAB Topic 10.D (codified in ASC 980-10-S99-1)
Scope | Requirements |
Presentation — all contracts
| Cost of power obtained should be included in operating expenses (includes payments made when the plant is not operating)
|
Disclosure — all contracts
| Disclosure should include information about the contract terms and significance:
|
Presentation and disclosure — contracts that provide or are expected to provide more than 5% of current or estimated future system capability
| Significant contracts require additional disclosure in the form of either:
|
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
Select a section below and enter your search term, or to search all click Utilities and power companies