Accounting for public utilities
著者
書誌事項
Accounting for public utilities
（Accounting series）（Times Mirror Books）
Matthew Bender : LexisNexis, [1983]-
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注記
No series statement of 2012 (Release no. 29, November 2012)
Includes bibliographical references and index
内容説明・目次
内容説明
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.
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