(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.
The following is a quotation from the IFRS Framework: An asset is a resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise..This means that:n the financial accounting sense of the term, it is not necessary to be able to legally enforce the asset's benefit for qualifying a resource as being an asset, provided the entity can control its use by other means. The accounting equation is the mathematical structure of the balance sheet.