caa a22 4500 469075880 CHVBK 20180323132935.0 cr unu---uuuuu 170328e19921201xx s 000 0 eng 10.1007/BF00134928 doi (NATIONALLICENCE)springer-10.1007/BF00134928 Issue costs and regulated returns: A general approach [Elektronische Daten] [Keith Howe, William Beranek] This paper sets forth a general, unified procedure for the treatment of flotation costs for the regulated utility, a method which reduces to standard treatments as special cases. In this approach, the regulated return becomes a weighted average of the required rates on different portions of equity capital, portions that are distinguished by whether or not issue costs are incurred in their acquisition. In addition, the method provides solutions for a host of financial environments, including solutions where past flotation costs are to be recognized, and where merged utilities with different flotation-cost recovery patterns must be combined. Kluwer Academic Publishers, 1992 Howe Keith DePaul University, 234 South Wabash Avenue, 60604-2302, Chicago, IL, USA aut Beranek William Department of Banking and Finance, University of Georgia, 30602, Athens, GA, USA aut Journal of Regulatory Economics Kluwer Academic Publishers 4/4(1992-12-01), 365-378 0922-680X 4:4<365 1992 4 11149 https://doi.org/10.1007/BF00134928 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00134928 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Howe Keith DePaul University, 234 South Wabash Avenue, 60604-2302, Chicago, IL, USA aut NATIONALLICENCE 700 1- Beranek William Department of Banking and Finance, University of Georgia, 30602, Athens, GA, USA aut NATIONALLICENCE 773 0- Journal of Regulatory Economics Kluwer Academic Publishers 4/4(1992-12-01), 365-378 0922-680X 4:4<365 1992 4 11149 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer