Accounting for Public Utilities
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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.
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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
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