Accounting for Public Utilities

Front Cover
LexisNexis, Mar 6, 1997
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This publication, for those involved in utility accounting, finance, ratemaking and deregulation, brings into focus special types of accounting rules, situations and adaptations that are essential in this highly specialized industry. Features of this work include: a discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization; an analysis of regulatory accounting and reporting requirements; and an explanation of accounting for taxes, public utility regulation, management accounting systems, pricing and depreciation. The price quoted for the work covers one year's worth of service.
 

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Contents

VOLUME 1
5
RATEMAKING CONCEPT CHAPTER 3 Styles of Ratemaking
Determination of Utility Rate Base
Working Capital Component of Rate Base
Public Utility Depreciation
Test Period Cost of Service
Attrition
Rate of Return
Public Utility Financial Statements
ConsumerOwned Utility Systems
CHAPTER 14A DERIVATIVE ACCOUNTING
PUBLIC UTILITY ACCOUNTING AND INFORMATION
Utility Management Information Systems
TAXES
CURRENT DEVELOPMENTS
Cost Allocations for a Diversified Utility

Pricing Utility Services
ACCOUNTING AND REPORTING PRACTICES OF PUBLIC UTILITIES CHAPTER 11 Regulatory Accounting and Reporting
Relationship of Rate Regulation to Generally Accepted Accounting Principles
Competition in the Public Utility Industry
INDEX
Copyright

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