USOA

AcronymDefinition
USOAUniform System of Accounts
USOAUnited States of America (less common)
USOAUnderwater Society of America
USOAUnited States Ombudsman Association (Johnston, IA)
USOAUnited States Overseas Airlines
USOAUnited States Othello Association
USOAUnited States Olympic Academy (Colorado, CO)
References in periodicals archive ?
Presumably if a consolidated group includes both regulated and non-regulated entities engaged in the same or similar trades or businesses for which a USOA has been promulgated, that USOA will govern the unit of property determination for all property of each of those entities.
For example, while individual buildings comprising a refinery or manufacturing facility each would be treated as separate units of property, determining the units of property comprising an electric generation facility would be determined in accordance with the appropriate USOA and might produce a different result.
Similarly, it is unclear why the proposed regulations do not determine the unit of property in the context of network assets using the applicable USOA, as they require for all other Category One assets.