This is a simple explanation of the reasons behind industry regulation and the legal basis for it. The study aid discusses calculating rate base and rate of return, cost allocation, and rate design. Added attention is given to many of the new market-oriented forms of regulation, such as service unbundling, equal access to bottleneck facilities, competitive contracting, managed competition in health care, and incentive regulation. Written in 1999, this the most recent edition.
This publication thoroughly explains and analyzes the complex interplay of the Internal Revenue Code, the financial accounting rules, and the regulatory and ratemaking process. Among the topics of particular interest are: normalization rules, contributions in aid of construction, accounting for income taxes, customer deposits, consolidated tax savings from nonregulated affiliates. The alternative minimum tax (AMT) and uniform capitalization rules. Updated annually online.
Comprehensive treatise of the industry which provides a review and analysis of the development of economic regulation, emphasizing recent and future issues confronting the public utility sector. Current through 1988 publication in Westlaw.