Accounting for Infrastructure Regulation

Provides a guide for regulators, policy-makers, and utility managers for establishing regulatory accounts that can be the cornerstone for complete, and more reliable information. This book sets out the accounting features of regulatory accounts and provides practical guidance on controversial areas such as cost allocation, and asset valuation.

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This title provides a practical guide for regulators, policy-makers, and utility managers for establishing regulatory accounts that can be the cornerstone for better, more complete, and more reliable information. It sets out the essential accounting features of regulatory accounts and provides practical guidance on controversial areas such as cost allocation, asset valuation, and depreciation. It emphasizes the essential requirements for consistency with Generally Accepted Accounting Principles (GAAP).