comment letters 2001 june 29 v4 whole 1 |
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Marc Simon 11/19/2001 11:05 AM To: agadkins@uss.com, bdrake@kpmg.com, cdaugherty@dttus.com, james_ross@csx.com, jbrant@deioitte.com, leonard.gatti@us.pwcglobal.com, lmayshak@dttus.com, msimon@aicpa.org, richard.h.moseley@aexp.com, rrendino@pgrt.com, Sharon Macey/NY/AICPA@AICPA cc: Subject: cl #311 cl #311 Forwarded by Marc Simon/NY/AICPA on 11/19/01 11:10 AM cheryh@color-country.n et 11/19/01 10:53 AM To: msimon@aicpa.org cc: Subject: Comments on PP&E Proposal Dixie Escalante Rural Electric Association HC 76 Box 95 Beryl, UT 84714 November 13, 2001 Mr. Marc Simon Technical Manager, Accounting Standards File 4210.CC American Institute of Certified Public Accountants 1211 Avenue of the Americas New York, NY 10036-8775 RE: Proposed Statement of Position, "Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment" Dear Mr. Simon: Dixie Escalante Rural Electric Association (Dixie Escalante) is an Electric Distribution Cooperative serving 8,000 consumer/owners in Southwestern Utah and Northwestern Arizona. Dixie Escalante is a non-profit organization and is semi-regulated by the Utah and Arizona Public Service Commissions. Dixie Escalante appreciates the opportunity to submit written comments regarding the "Proposed Statement of Position," for "Accounting for Certain