The document discusses the use of estimates, assumptions, and judgments in financial reporting, particularly in the power industry. It covers topics such as asset retirement obligations, revenue recognition, and impairment of long-lived assets. The document emphasizes the inherent uncertainty in these estimates and the potential impact on operating results if they are materially incorrect.
documents/vol00010-efta01366598-pdf.pdf
{"document_date":"2015-07-20","document_type":"financial","document_subtype":"prospectus","reference_numbers":["DB-SDNY-0058126","SDNY_GM_00204310","EFTA01366598"]}