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.

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.

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.

Fundamentals of Public Utilities Management provides practical information for constructing a roadmap for successful compliance with new and ever-changing regulatory frameworks, upgrading and maintenance, and general management of utilities operations. It describes current challenges faced by utility managers and offers best practices. In an effort to maximize the usefulness of the material for a broad audience, the text is written in a straightforward, user-friendly, conversational style for students and practicing professionals alike. Features: Presents numerous illustrative examples and case studies throughout Examines environmental compliance and how to best work with continually changing regulations Frames the discussions in a context of energy conservation and ongoing sustainability efforts Fundamentals of Public Utilities Management is designed to provide insight and valuable information to public utility sector managers and prospective managers in water operations (drinking water, wastewater, storm water), and to serve the needs of students, teachers, consulting engineers, and technical personnel in city, state, and federal public sectors.