REPRODUCTION COST LESS DEPRECIATION Definition

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REPRODUCTION COST LESS DEPRECIATION (RCLD) is a technique for valuing electric distribution assets.

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AUDIT RISK is a combination of the risk that material errors will occur in the accounting process and the risk the errors will not be discovered by audit tests. Audit risk includes uncertainties due to sampling (sampling risk) and to other factors (non-sampling risk).

NYSE is New York Stock Exchange.

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