Industry Manual: Public Utilities |
Contents
Accounting Characteristics of Utilities | 15 |
Utilities and Generally Accepted Accounting | 27 |
Other Accounting and Auditing Matters | 41 |
Copyright | |
3 other sections not shown
Common terms and phrases
accepted accounting principles accounting requirements accumulated depreciation acquisition adjustments addition aid of construction amortization applied assets authority balance sheet bonds capital surplus Chapter charged common company's conformity contributions in aid coöperatives current liabilities customers deducted deferred taxes determine differences discussed dividends earnings Edison Edison Electric Institute effect on income electric and gas electric companies Electric Utilities equity Federal Power Commission financial statements flow-through frequently Gas Association holding companies Holding Company Act hydroelectric income statement income taxes interest during construction inventory investment investor jurisdiction liberalized depreciation losses municipal NARUC natural gas operating expenses operating revenues ordinarily original cost ownership panies plant accounts preferred stock projects Public Utility rate base rate of return rate regulation ratio records regulated businesses regulatory reports reserve retirement statistics substantial System of Accounts tax purposes tax reduction telephone tion Total uniform systems United utility companies utility plant utility service