Accounting for Public Utilities

Front Cover
LexisNexis, Nov 16, 2016 - Law - 702 pages
0 Reviews

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.

 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

Cover
DEVELOPMENT OF UTILITY INDUSTRY AND REGULATION
RATEMAKING CONCEPT
Working Capital Component of Rate Base
Public Utility Depreciation
Test Period Cost of Service
Attrition
Rate of Return
ConsumerOwned Utility Systems
CHAPTER 14A Derivative Accounting Implications for the Energy
PUBLIC UTILITY ACCOUNTING AND INFORMATION SYSTEMS
Utility Management Information Systems
c Temporary Differences
CURRENT DEVELOPMENTS
VTAXES
2 Consolidation and Elimination

Pricing Utility Services
ACCOUNTING AND REPORTING PRACTICES OF PUBLIC UTILITIES
Public Utility Financial Statements
1 Property Taxes
Copyright

Other editions - View all

Common terms and phrases

Bibliographic information