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The FERC formula for computing AFUDC is comprehensive and takes into consideration these ve: Debt and equity funds The levels of construction Short-term debt The costs of long-term debt and preferred stock are based on the traditional embedded cost approach, using the preceding year-end costs 5 The cost rate for common equity is usually the rate granted in the most recent rate proceeding The FCC instructions also provide for equity and debt components In allowing AFUDC, the FERC and FCC recognize that the capital carrying costs of the investments in construction workin-progress are as much a cost of construction as other construction costs such as labor, materials, and contractors In contrast to regulated utilities, nonregulated companies are governed by a different standard, SFAS No 34 Under the FASB guidelines:

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[T]he amount of interest to be capitalized for qualifying assets is intended to be that portion of interest cost incurred during the assets acquisition periods that theoretically could have been avoided (for example, by avoiding additional borrowings or by using the funds expended for the assets to repay existing borrowings) if expenditures for the assets had not been made

Close or collapse the Actions panel Select the Frames 3s on all the layers and insert a frame (F5)

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reuptake inhibitors (SSRIs), age, education, social class, and religion [6,11] However, there are no consistent empirical ndings that psychosocial factors alone differentiate orgasmic from anorgasmic women [6] What we do know about some psychosocial factors is that Laumann et al found that 87% of women with an advanced degree reported always or usually experiencing orgasm during masturbation, compared with 42% of women with a high-school education [14] There is no signi cant relation between education level and orgasmic ability with a partner [26] Laumann and colleagues also found a negative relation between experiencing orgasm and high religiosity That is, 79% of women with no religious af liation reporting experiencing orgasm during masturbation, compared with 53 67% of those having an af liation with religious groups [14] In a review article, Mah and Binik reported that orgasm consistency, quality, and satisfaction in women have been related to relationship factors, such as marital satisfaction, marital adjustment, happiness, and stability [27] Orgasm and orgasm through vaginal intercourse may be learned rather than a natural biologic act, and may have cross-cultural in uences There are cultures in which sexual pleasure has a high value

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Furthermore, SFAS No 34 allows only debt interest capitalization and does not recognize an equity component The speci c standard in SFAS No 71 states that capitalization of such nancing costs can occur only if both of the following two criteria are met 1 It is probable that future revenue in an amount at least equal to the capitalized cost will result from the inclusion of that cost in allowable costs for rate-making purposes 2 The future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs In practice, many have interpreted the standard under SFAS No 71 to mean that AFUDC should be capitalized if it is reasonably possible (not necessarily probable under SFAS No 5) that the costs will be recovered This same reasoning was also applied to the capitalization of other incurred costs such as labor and materials Thus, capitalization occurred so long as recovery was reasonably possible and a loss was not probable As previously indicated, SFAS No 90 amends the de nition of probable included in SFAS No 71 such that probable is now de ned under the stringent technical de nition in SFAS No 5 In addition, paragraph 8 of SFAS No 90 clari ed that AFUDC capitalized under paragraph 15 can occur only if subsequent inclusion in allowable costs for rate-making purposes is probable Accordingly, the standard for capitalizing AFUDC is different from the standard applied to other costs, such as labor and materials The FASB also concluded in SFAS No 92, paragraph 66, that:

[I]f the speci c criteria in paragraph 15 of SFAS No 71 are met but AFUDC is not capitalized because its inclusion in the cost that will become the basis for future rates is not probable, the regulated utility may not alternatively capitalize interest cost in accordance with SFAS No 34

and women are taught to be orgasmic and often multi-orgasmic [28,29] In some cultures, women are taught to experience female ejaculation, such as the Batoro of Uganda [30] Other cultures assume that women have no pleasure from vaginal intercourse and that orgasm for women does not exist, such as the Arapesh In this culture orgasm in women does not occur [31] Therefore, many factors have to be considered when a woman reports orgasmic dif culties that cause personal distress Usually orgasmic problems involve many factors and a multidisciplinary approach is usually most effective in treatment It is important for the clinician to remember that each woman is unique and that women cannot be compartmentalized into one linear way of responding or be labeled with one sexual response pattern Women need to be aware of what brings them pleasure and what helps them to experience orgasm and to feel good about the various ways that they can experience sensual and sexual pleasure and orgasm

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