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voluntaryism    
n. 随意乐捐制度,自由志愿军制度

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  • eCFR :: 26 CFR 1. 118-2 -- Contribution in aid of construction.
    Except as provided in paragraph (b) (3) (ii) of this section, a customer connection fee is not a contribution in aid of construction under this paragraph (b) and generally is includible in income
  • What is CIAC Accounting? What are Contributions in Aid of Construction?
    In order to receive service, the customer pays the utility or co-op to build the infrastructure The payment is called a Contribution in Aid of Construction, or CIAC The FERC Chart of Accounts and accounting standards shows the proper accounting for CIAC, but there are 2 methods that are used
  • Revenue for power and utilities companies - KPMG
    Contributions in aid of construction (CIAC) CIAC represents an amount received by a regulated utility to ensure that the appropriate party is paying for the costs of utility infrastructure, and that the price of the utility service is economical and fair for all customers
  • Final Regs on Contributions in Aid of Construction
    The final regulations affect a regulated public utility that provides water or sewerage services because a qualifying contribution in aid of construction is treated as a contribution to the capital of the utility and excluded from gross income
  • FASB Discusses Research Performed on Accounting for . . . - Deloitte
    One board member cited current accounting for contributions in aid of construction (CIACs) in the utility industry as an area in which current practice (treatment outside of revenue) might be expected to continue upon adoption of ASC 606
  • OAR 860-036-2380 – Accounting for Contributions in Aid of Construction . . .
    CIAC accounting must include contributions in any form including contributed utility plant CIAC record keeping must identify the contributed plant, original date of installation, and original cost
  • [4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR . . .
    The proposed regulations define nontaxable contributions in aid of construction to exclude customer connection fees Customer connection fees are defined in the proposed regulations to include amounts paid for the cost of installing a connection or service line (including the cost of meters and piping) from the utility’s main lines to the
  • 26 CFR § 1. 118-2 - Contribution in aid of construction.
    A contribution in aid of construction may include an amount of money or other property contributed to a regulated public utility for a water or sewerage disposal facility subject to a contingent obligation to repay the amount, in whole or in part, to the contributor (commonly referred to as an advance)
  • Accounting for Contributions in Aid of Construction CAMPUT
    Understanding Contributions • What are they? o Payments or contributions to a regulated utility by a customer to offset uneconomical infrastructure investments • Why are they made? o To cover the uneconomic portion of the investment so that there is no cross-subsidization between customers • How are they accounted for? o Balance sheet
  • Contributions in Aid of Construction
    Contributions in Aid of Construction (CIAC) is money or property given to a utility or pipeline company to cover the costs of new construction, improvements, or buying operating property CIAC identifies the source of property, rather than what the property is





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