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Accounting for Public Utilities

A must-have for anyone involved in utility accounting, finance, ratemaking, and deregulation.
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ISBN: 9780820510163
Frequency: (1 issues)
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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.

The eBook versions of this title feature links to Lexis Advance for further legal research options.

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Table of Contents

Part I Development of Utility Industry and Regulation

Chapter 1 The Public Utility Industry--Development and Economic Characteristics

Chapter 2 Development of Public Utility Regulation

Part II Ratemaking Concept

Chapter 3 Styles of Ratemaking

Chapter 4 Determination of Utility Rate Base

Chapter 5 Working Capital Component of Rate Base

Chapter 6 Public Utility Deprecation

Chapter 7 Test Period Cost of Service

Chapter 8 Attrition

Chapter 9 Rate of Return

Chapter 10 Pricing Utility Services

Part III Accounting and Reporting Practices of Public Utilities

Chapter 11 Regulatory Accounting and Reporting

Chapter 12 Relationship of Rate Regulation to Generally Accepted Accounting Principles

Chapter 13 Public Utility Financial Statements

Chapter 14 Consumer-Owned Utility Systems

Chapter 14A Derivative Accounting Implications for the Energy and Utility Industry

Part IV Public Utility Accounting and Information Systems

Chapter 15 Business Structures and Management Tools for Competitive Utilities

Chapter 16 Utility Management Information Systems

Part V Taxes

Chapter 17 Accounting for Taxes

Part VI Current Developments

Chapter 18 Reserved

Chapter 19 Cost Allocations for a Diversified Utility

Chapter 20 Competition in the Public Utility Industry

Part VII Index