Levelization

Given also the extreme and increasing politicization of rate making in North America, it is highly improbable that accounting levelization could be introduced without the hazard of wide-spread abuse.

Source: wiktionary

Witness Nevil suggested that if pro forma adjustments were permitted for allocation factors, many potential adjustments, such as for customer growth, weather, and the buyback levelizations, should also be considered.

Source: wiktionary

This avoids the problems inherent in ECVS, which merely traverses the circuit (after levelization) and makes the earliest seen feasible move.

Source: wiktionary

But there is another reason I recommend to those young and old, in almost any tax bracket, that they contribute to a Roth IRA—income tax levelization in the future.

Source: wiktionary