A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Adapting GASB 34 for Water Utility Rate‐Making
When the General Accounting Standards Board issued Statement No. 34 in 1999, many utility managers thought it meant big changes to their water rate‐making principles and financial reporting requirements. However, GASB 34 does not change these principles. Although it puts forth new reporting standards and definitions, AWWA Manual M1 remains the preeminent guide for water utility ratemaking, regardless of the accounting rules presented by GASB 34. This article helps eliminate some of the confusion surrounding GASB 34 and its relationship to rate‐making.
Adapting GASB 34 for Water Utility Rate‐Making
When the General Accounting Standards Board issued Statement No. 34 in 1999, many utility managers thought it meant big changes to their water rate‐making principles and financial reporting requirements. However, GASB 34 does not change these principles. Although it puts forth new reporting standards and definitions, AWWA Manual M1 remains the preeminent guide for water utility ratemaking, regardless of the accounting rules presented by GASB 34. This article helps eliminate some of the confusion surrounding GASB 34 and its relationship to rate‐making.
Adapting GASB 34 for Water Utility Rate‐Making
Mumm, Jason (author) / Matthews, Paul (author)
Journal ‐ American Water Works Association ; 96 ; 65-71
2004-01-01
7 pages
Article (Journal)
Electronic Resource
English
Water Utility Financing and Rate Making
| Wiley | 1963
Adapting to the new world of utility computing
| British Library Online Contents | 2006
UTILITY WATER RATE STRUCTURING
| Wiley | 1971
Making a Water Utility Solvent
| Wiley | 1953