(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.
Capital assets are real or personal property that have a value equal to or greater than the capitalization threshold for the particular classification of the asset and have an estimated life of greater than one year..1.6 Calculation of Leased Asset and Liability Amounts. The lessee treats the capital lease as if an asset were being purchased over time; that is, it is a financing transaction in which an asset is acquired and a corresponding obligation (liability) is created.