Introduction to Public Utility Accounting |
Contents
ACKNOWLEDGEMENTS | 1 |
The Electric Utility Business | 11 |
Regulation of Gas and Electric Utilites | 21 |
Copyright | |
18 other sections not shown
Common terms and phrases
accepted accounting principles account numbers account shall include accounts payable Accumulated Deferred accumulated depreciation AFUDC allocation Amortization amount annual appropriate assets balance sheet bonds budget functions cash common equity common stock construction cost center current liabilities customers Debit Deferred Income Taxes deferred taxes depreciation expense detailed distribution dividend earnings per share electric utilities equipment expenditures FERC Uniform Systems Figure financial statements fuel funds Income and Deductions interest investment tax credits investors journal entries Ledger liabilities long-term debt maintenance expenses ment method natural gas non-utility operating expenses operating revenues operation and maintenance original cost payable payment payroll plant in service Plant Instruction preferred stock prescribed production Provision for Deferred purchase rate base rate of return ratemaking record regulations regulatory commissions reports Retained Earnings retirement units statement of income stockholders Systems of Accounts tion transactions Utility Operating Income utility plant account utility service utility's