Accounting for Public Utilities

Accounting for Public Utilities PDF Author: Robert L. Hahne
Publisher: International Institute of Technology, Incorporated
ISBN: 9780820510163
Category : Public utilities
Languages : en
Pages : 0

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Book Description
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.

Accounting for Public Utilities

Accounting for Public Utilities PDF Author: Robert L. Hahne
Publisher: International Institute of Technology, Incorporated
ISBN: 9780820510163
Category : Public utilities
Languages : en
Pages : 0

Get Book Here

Book Description
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 Utility Accounting: Theory and Application

Public Utility Accounting: Theory and Application PDF Author: James E. Suelflow
Publisher:
ISBN:
Category : Public utilities
Languages : en
Pages : 352

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Book Description


Principles of Utility Corporate Finance

Principles of Utility Corporate Finance PDF Author: Leonardo R. Giacchino
Publisher:
ISBN: 9780910325240
Category : Business & Economics
Languages : en
Pages : 603

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Book Description


Uniform System of Accounts (USOA)

Uniform System of Accounts (USOA) PDF Author:
Publisher:
ISBN:
Category : Local transit
Languages : en
Pages : 200

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Book Description


Public Utilities, Second Edition

Public Utilities, Second Edition PDF Author: David E. McNabb
Publisher: Edward Elgar Publishing
ISBN: 1785365533
Category : Business & Economics
Languages : en
Pages : 513

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Book Description
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 Regulation of Public Utilities

The Regulation of Public Utilities PDF Author: Charles Franklin Phillips
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 938

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Book Description


The a to Z of Public Utility Regulation

The a to Z of Public Utility Regulation PDF Author: Wayne P. Olson
Publisher:
ISBN: 9780910325325
Category : Public utilities
Languages : en
Pages :

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Book Description


Energy Utility Rate Setting

Energy Utility Rate Setting PDF Author: Lowell Alt
Publisher: Lulu.com
ISBN: 1411689593
Category : Business & Economics
Languages : en
Pages : 151

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Book Description
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.

Uniform System of Accounts Prescribed for Public Utilities and Licensees (class A and B)

Uniform System of Accounts Prescribed for Public Utilities and Licensees (class A and B) PDF Author: United States. Federal Power Commission
Publisher:
ISBN:
Category : Public utilities
Languages : en
Pages : 192

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Book Description


The End of Accounting and the Path Forward for Investors and Managers

The End of Accounting and the Path Forward for Investors and Managers PDF Author: Baruch Lev
Publisher: John Wiley & Sons
ISBN: 1119191084
Category : Business & Economics
Languages : en
Pages : 268

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Book Description
An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.