https://www.taxtmi.com/news?id=51765 Regulatory assets recognise uncovered revenue gaps recoverable in future tariffs but must be created, continued and liquidated under principled limits. Tariffs should be cost reflective; regulatory assets should be limited to a reasonable percentage of the Annual Revenue Requirement guided by Rule 23. New regulatory assets should be liquidated within three years; existing regulatory assets must be liquidated within a prescribed maximum period from the baseline, with Regulatory Commissions publishing recovery roadmaps, accounting for carrying costs and auditing causes of non recovery. en-us Wed, 06 Aug 2025 23:31:04 +0530 Wed, 06 Aug 2025 23:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=51765 Regulatory assets recognise uncovered revenue gaps recoverable in future tariffs but must be created, continued and liquidated under principled limits. Tariffs should be cost reflective; regulatory assets should be limited to a reasonable percentage of the Annual Revenue Requirement guided by Rule 23. New regulatory assets should be liquidated within three years; existing regulatory assets must be liquidated within a prescribed maximum period from the baseline, with Regulatory Commissions publishing recovery roadmaps, accounting for carrying costs and auditing causes of non recovery. News - Wed, 06 Aug 2025 23:31:04 +0530 https://www.taxtmi.com/news?id=51765