Evaluate ARAM vs RSGM and
maximize your revenue requirement

Try our innovative ARAM calculator to estimate the tax benefits of the Average Rate Assumption Method (ARAM) over the Reverse South Georgia Method (RSGM). Not sure if you have the vintage detail to support ARAM? We can help!

Would you like to perform an ARAM calculation on a single vintage and asset class? Try ARAM Calc Lite. No registration required.

Import Data

Import your fixed asset and tax data directly from your existing systems.


Estimate excess deferred income taxes using ARAM and RSGM.

Get Results

View the tax impacts of each methodology at your chosen level of detail.


ARAM Calc is a self-service tool provided by Lucasys to enable tax organizations at rate-regulated utilities to optimize the tax performance of their fixed assets in compliance with the Tax Cuts and Jobs Act.