Utility Insights

AUS Semiannual Telephone Plant Index

The Index

The semiannual AUS Telephone Plant Index is a standard index, published for telephone operating companies for use in developing the reproduction cost of the company’s property at a selected test year date.

Usage

Determination of customer tariff prices.

Determination of trended original cost in fair value rate jurisdictions and current cost pricing for FASB-33 financial accounting disclosures.

Insurance valuations, property tax valuations, retirement accounting and cost forecasting.

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Additional Information

To request more information about this report, please reach out to info@ausconsultants.com