Regulated Enterprises—Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
StatusIssued:
December 1986
Effective Date:
For fiscal years beginning after December 15, 1987 and interim periods within those fiscal years
Affects:
Amends FAS 71, paragraphs 9, 10, 15, and 34
Replaces FAS 71, paragraph 13 and footnote 6
Affected by:
Paragraphs 4 through 6 effectively amended by FTB 87-2, paragraph 4
Paragraph 9(b) amended by FAS 92, paragraph 13(a)
Paragraph 9(d) deleted by FAS 92, paragraph 13(b)
Paragraph 14 amended by FAS 96, paragraph 205(v), and FAS 109, paragraph 288(x)
Paragraphs 16 through 25 deleted by FTB 87-2, paragraph 4
Paragraph 27 amended by FAS 96, paragraph 204, and FAS 109, paragraph 287
Other Interpretive Pronouncement:
FTB 87-2
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
EITF Topic No. D-5
Interpreted by:
No EITF Issues
Related Issues:
No EITF Issues
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides