Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 77. DETERMINATION OF VALUE OF UTILITY COMPANIES |
Section 701.77.1. Definition of terms. |
Section 701.77.2. Filing of annual reports. |
Section 701.77.3. Comparable sales. |
Section 701.77.4. Stock and debt approach to unit value. |
Section 701.77.5. Income capitalization approach to unit value. |
Section 701.77.6. Cost approach to unit value. |
Section 701.77.7. Correlation. |
Section 701.77.8. Allocation of unit value to state. |