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Electric Company Members: $75.00
Associate Members: $75.00
List: $150.00
Formats: CD-ROM/Print
Publication Date: September 2001
Item #110101 (Print version)
Item #110102 (CD-ROM)
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This renowned textbook provides a basic explanation of the fundamentals and practices of electric and gas utility accounting. Thoroughly updated and revised in 2001 with current accounting standards, regulatory requirements and industry trends, the textbook includes completely new chapters on Restructuring and Energy Trading - key issues in the rapidly evolving electric industry.
The primer provides detailed instruction on established accounting applications with emphasis on the regulatory aspects of the industry. The Federal Energy Regulatory Commission's Uniform System of Accounts, the foundation of utility accounting, and standards from the Financial Accounting Standards Board are highlighted. In addition, the text also covers:
- The Ratemaking Process;
- Financial Statements and Reporting Requirements;
- General Books of Account;
- Capital Structure and New Financing;
- Operating Revenues and Operation and Maintenance Expenses;
- Utility Plant Accounting;
- Depreciation, Amortization and Depletion;
- Taxes;
- Planning & Budgeting Concepts;
- Allowance for Funds Used During Construction;
- Activity-Based Costing/Management
- Glossary of Utility Accounting Terms;
- And More.
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