(4b) this wave of depolarization triggers the opening of ordinary voltage-gated calcium (Ca ++) channels in the smooth endoplasmic reticulum which permits an additional influx of calcium (Ca ++) ions into the general cytoplasm.
A regulatory asset is an asset that is owned by a utility, but is controlled or regulated by a government regulatory agency.In most instances, the agency grants the utility the privilege of deferring the costs or revenues associated with the asset to the companyâs balance sheet.y recording a regulatory asset on the company balance sheet, there is no opportunity for the asset to be overlooked or omitted from the overall accounting process. Watch the Did-You-Know slideshow.
Fixed Asset. Definition: A fixed asset is an item with a useful life greater than one reporting period, and which exceeds an entity's minimum capitalization limit. A fixed asset is not purchased with the intent of immediate resale, but rather for productive use within the entity. An inventory item cannot be considered a fixed asset, since it is purchased with the intent of either reselling it directly or incorporating it into a product that is then sold. The following are examples of general categories of fixed assets: 1  Buildings. 2  Computer equipment.