Accounting for Public Utilities

Accounting for Public Utilities

Author: Robert L. Hahne

Publisher: International Institute of Technology, Incorporated

Published: 1983

Total Pages: 0

ISBN-13: 9780820510163

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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.


The Economic and Social Regulation of Public Utilities

The Economic and Social Regulation of Public Utilities

Author: Judith Clifton

Publisher: Routledge

Published: 2014-06-11

Total Pages: 176

ISBN-13: 1317981618

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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.


Financial Management for Water Utilities

Financial Management for Water Utilities

Author: Ann T. Bui

Publisher: American Water Works Association

Published: 2012

Total Pages: 600

ISBN-13: 1583218599

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Substantially reorganized and updated from the 1995 Water Accounting Handbook (ISBN 978-0898677614), this comprehensive financial management tool provides utility management personnel thorough financial management tools for water utility operations. Coverage includes developing projections, budgeting, internal controls, standardized financial methods for benchmarking. This book is intended for both utility management and utility financial personnel and for a reader who has a basic understanding of financial principles. (Replaces (ISBN 978-0898677614)


Regulatory Finance

Regulatory Finance

Author: Roger A. Morin

Publisher: Public Utilities Reports

Published: 1994

Total Pages: 542

ISBN-13: 9780910325462

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This comprehensive text offers practical techniques for estimating cost of capital and determining optimal capital structure...Economists, attorneys, accountants, CFOs, and regulators will find this book of great value in everything from preparing testimony and cross-examinations, to doing capital budgeting and strategic planning.