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.
AUS Consultants