Accounting for Public Utilities

Accounting for Public Utilities
Author: Robert L. Hahne
Publisher: International Institute of Technology, Incorporated
Total Pages: 0
Release: 1983
Genre: Public utilities
ISBN: 9780820510163

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.

Public Utilities, Second Edition

Public Utilities, Second Edition
Author: David E. McNabb
Publisher: Edward Elgar Publishing
Total Pages: 513
Release: 2016-10-28
Genre: Business & Economics
ISBN: 1785365533

A thoroughly updated introduction to the current issues and challenges facing managers and administrators in the investor and publicly owned utility industry, this engaging volume addresses management concerns in five sectors of the utility industry: electric power, natural gas, water, wastewater systems and public transit.

The Economic and Social Regulation of Public Utilities

The Economic and Social Regulation of Public Utilities
Author: Judith Clifton
Publisher: Routledge
Total Pages: 176
Release: 2014-06-11
Genre: Business & Economics
ISBN: 1317981618

Utilities have long been essential for societies, supplying basic services for nations, organizations and households alike. The proper functioning and regulation of utilities is therefore critical for the economy, society and security. History provides an invaluable insight into important issues of the economic and social regulation of utilities and offers guidance for future debates. However, the history of utility regulation – which speaks of changing, diverse and complex experiences around the world – was sidelined or marginalised when economists and policy-makers enthusiastically embraced the question of how to reform the utilities from the 1970s. This book examines in depth the complex regulation and deregulation of energy, communications, transportation and water utilities across Western Europe, the United States, Australia, Brazil, China and India. In each case, attention is drawn to the changing roles of the state, the market and firms in the regulation, organization and delivery of utility services. This book was originally published as a special issue of Business History.

Energy Utility Rate Setting

Energy Utility Rate Setting
Author: Lowell Alt
Publisher: Lulu.com
Total Pages: 151
Release: 2006-08-01
Genre: Business & Economics
ISBN: 1411689593

A Practical Guide to the Retail Rate Setting Process for Regulated Electric and Natural Gas Utilities. This book explains how the traditional rate-setting process is commonly done for energy utilities. This book includes a discussion of revenue requirement, rate base, cost of capital, expenses, revenues, rate-making objectives, cost of service studies, rate design, the rate case process, tariff policies, metering, service quality and other types of cases affecting rates. The book concludes with a numerical example showing the calculation steps from revenue requirement to rate design.