Public Utility Accounting: Models, Mergers, and Information SystemsRoland Frank Salmonson |
Contents
A Tool for Public Utility Management | 3 |
Discussion | 16 |
Discussion | 46 |
Copyright | |
11 other sections not shown
Common terms and phrases
accepted accounting principles accounting principles Accounting Principles Board acquisition problems adjustment allocation allowed return amortization annual applied areas Arthur Andersen basis book value business combinations charges combining companies commission's common stock comparisons corporate customers demand demand-supply depreciation determination discussion dividends earnings economic effect electric utility equity evaluating example expense exposure draft factors Federal Power Act Federal Power Commission financial model future gross plant income increase industry intangible assets investment decisions investors market value markup ment method Michigan State University Natural Gas nonregulated operating original cost output percent performance period pipeline procedures profit proposed opinion Public Accountants public utility purchase purposes rate base rate of return ratemaking regulated company regulated firm regulatory agencies regulatory commission relevant reporting requirements revenue statistical stockholders system of accounts tion uniform system unit cost utility companies