Regulatory Asset

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Definition: Regulatory Asset

Regulatory Asset
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Full Definition of Regulatory Asset

Specific costs or revenues that a utility is allowed to defer to its balance sheet, rather than reporting them on the company’s income statement. Instead of being treated as income or expenditures in a single year, these items are booked as assets and do not need to be reported for tax purposes. Examples include the cost of energy-efficiency programs and deferred fuel costs.

Cite Term

To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.

Page URL
https://payrollheaven.com/define/regulatory-asset/
Modern Language Association (MLA):
Regulatory Asset. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
April 18, 2024 https://payrollheaven.com/define/regulatory-asset/.
Chicago Manual of Style (CMS):
Regulatory Asset. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
https://payrollheaven.com/define/regulatory-asset/ (accessed: April 18, 2024).
American Psychological Association (APA):
Regulatory Asset. PayrollHeaven.com. Retrieved April 18, 2024
, from PayrollHeaven.com website: https://payrollheaven.com/define/regulatory-asset/

Definition Sources

Definitions for Regulatory Asset are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 16th November, 2021 | 0 Views.