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by: Eric Ian Groom, Richard Schlirf Rapti, Martin Rodriguez Pardina
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Developing effective regulation for utilities has always depended on
getting good accounting information on finances and operations. But
reforms within the utility sector—such as promoting competition
and encouraging private participation—make accurate regulatory
accounting even more important. As sector and corporate structures
become more complex, with utilities operating in both competitive and
regulated markets or across several jurisdictions, cost allocations
have become both more critical and complex. Clear requirements for
regulatory accounts are an essential element in the transparent,
consistent, and credible regulation of utilities and reporting of their
performance.
Accounting for Infrastructure Regulation: An Introduction
provides a practical guide for regulators, policy makers and utility
managers to establishing regulatory accounts that can be the
cornerstone for better, more complete, and more reliable accounting
information. Drawing upon a number of case studies to illustrate key
issues and choices, the book sets out the essential accounting features
of regulatory accounts and provides practical guidance on controversial
areas such as the allocation of costs, the valuation of assets, and
depreciation. The book emphasizes the need for consistency with
Generally Accepted Accounting Principles (GAAP), but highlights the
specific role and requirements of regulatory accounts from the
perspective of sector reform and best-practice regulation.
- Shipping Weight: 1.12 lbs (0.51 kgs)
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