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Power & Utilities Spotlight — CSAPR Vacated by Court of Appeals

Issue 1, September 2012


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This Power & Utilities Spotlight discusses the August 2012 decision by a federal court of appeals to vacate the EPA’s Cross-State Air Pollution Rule (CSAPR) and the potential effects of that decision on companies that own or manage power plants in the United States. The CSAPR would have set limits on emissions from power plants in 28 states in the eastern half of the United States via a new cap-and-trade program.

To read the Spotlight, click the Download button above. For past issues, visit the Industry Spotlight Archive.

The Industry Spotlight series and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC) and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.

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