Accounting for Public Utilities

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: a€c Discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization a€c Analysis of regulatory accounting and reporting requirements a€c 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.14.02[1][b] TRA 1986 (See TAX REFORM ACT OF 1986 (TRA 1986)) TRANSPORTATION MANAGEMENT (See ... 16.15[3] UNBILLED REVENUES Financial statement presentation . ... 6.03[1]; 6.08 UNIVERSAL SERVICE FUND Generally.

Title:Accounting for Public Utilities
Author:Robert L. Hahne, Gregory E. Aliff
Publisher:LexisNexis - 2014-10-29


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