Accounting for Infrastructure Regulation: An Introduction

This title provides a practical guide for regulators, policy makers, and utility managers to establishing regulatory accounts that can be the basis for better accounting information. Sections include corporate information and financial accounting, management and cost accounting, and core issues and scope of regulatory accounting; case studies are provided as well as appendices including regulatory models, examples of guideline and templates, and impacts of alternative depreciation profiles. Annotation ©2008 Book News, Inc., Portland, OR (booknews.com)