Accounting for Public Utilities

Book excerpt: This publication, for those involved in utility accounting, finance, ratemaking and deregulation, brings into focus special types of accounting rules, situations and adaptations that are essential in this highly specialized industry. Features of this work include: a discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization; an analysis of regulatory accounting and reporting requirements; and an explanation of accounting for taxes, public utility regulation, management accounting systems, pricing and depreciation. The price quoted for the work covers one year's worth of service.