A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Tangible Development Costs - Cost incurred during the development stage for access, mineral handling, and support facilities having a physical nature. In mining, such costs would include tracks, lighting equipment, ventilation equipment, other equipment installed in the mine to facilitate the extraction of minerals, and supporting facilities for housing and care of work forces. In the oil and gas industry, tangible development costs would include well equipment (such as casing, tubing, pumping equipment, and well heads), as well as field storage tanks and gathering systems.

Tar Sands - Naturally occurring bitumen-impregnated sands that yield mixtures of liquid hydrocarbon and that require further processing other than mechanical blending before becoming finished petroleum products.

Tariff - A regulatory-agency-approved document listing the terms and conditions, including a price schedule under which the utility services will be provided.

Time-of-Use Rates - Electric pricing based on the estimate cost of electricity during a specified time frame (e.g., peak, off-peak, and mid-peak).

Timing Differences - Differences between the periods in which transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. Timing differences originate in one period and reverse or 'turn around' in one or more subsequent periods. Some timing differences reduce income taxes that would otherwise be payable currently; others increase income taxes that would otherwise be payable currently.

Transfer Price - The monetary value assigned to products, services, or rights conveyed or exchanged between related parties, including those occurring between units of a consolidated entity.