The Liability Equivalence of Unfunded Nuclear Decommissioning Costs.
Document Detail
The Liability Equivalence of Unfunded Nuclear Decommissioning Costs.
Resource Type:
nuclear
Object Type:
Publication or article
Tags:
Nuclear Liability
Publication Date:
Jan 1, 2001
Abstract
(Pre-Publication Draft). (Abstract).
Inder K. Khurana, Richard H. Pettway, and K. K. Raman. Journal of
Accounting and Public Policy, Vol. 20, No. 2. In this study,
alternative current cost and present value are utilized to provide
estimates of unfunded decommissioning costs to investigate whether
investors are cognizant of these potential claims on utility net assets.
