Guides: Public Utilities Law Treatises: Introduction

Introductory Resources

Regulated Industries in a Nutshell by Richard J. Pierce & Ernest Gellhorn
Call Number: KF2094.3 .G44 1999
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.

Access to Utility Service: Regulated, and Unregulated Utilities, Deliverable Fuels, and Telecommunications by Charlie Harak
This is a treatise covering the laws and regulations of delivery of electricity, gas and telecommunications services. The Law Library's electronic access is through NCLC Digital Library.
Accounting for Public Utilities by Robert L. Hahne et al.
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.
The Regulation of Public Utilities: Theory and Practice by Charles F. Phillips, Jr.
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.
Taxation of Public Utilities by Richard E. Matheny
This publication complements the Accounting for Public Utilities publication and is updated annually.