The Liability Equivalence of Unfunded Nuclear Decommissioning Costs.

(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.