Accounting for Public Utilities

Front Cover
LexisNexis, Nov 2, 2018 - Law - 702 pages

Accounting for Public Utilities provides a comprehensive analysis of accounting for public utilities, bringing into focus all the special types of accounting rules, situations, and adaptations that are essential in this highly specialized industry. Highlights include:

• Discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization
• Analysis of regulatory accounting and reporting requirements
• Explanation of accounting for taxes, public utility regulation, management accounting systems, pricing and depreciation

Don't miss this essential guide, packed with insightful analysis and discussion and custom designed for anyone who needs an accounting reference for public utilities.

 

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Contents

Cover
Development of Public Utility Regulation
RATEMAKING CONCEPT
Determination of Utility Rate Base
Working Capital Component of Rate Base
Public Utility Depreciation
1 Background
Test Period Cost of Service
2 Bill Frequency Analysis
ACCOUNTING AND REPORTING PRACTICES OF PUBLIC UTILITIES
Relationship of Rate Regulation to Generally Accepted
Public Utility Financial Statements
ConsumerOwned Utility Systems
CHAPTER 14A Derivative Accounting Implications for the Energy
PUBLIC UTILITY ACCOUNTING AND INFORMATION SYSTEMS
Utility Management Information Systems

1 Operations and Maintenance Expenses
Attrition
Rate of Return
1 Quality of Service and Efficiency of Management
1 In General
6 Class Cost of Service Study
1 Motivation for Structures
Cost Allocations for a Diversified Utility
4 Cost Allocation
3 Financial Statement Reporting
Copyright

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