Accounting for Infrastructure Regulation
Authors: Groom, Eric; Rapti, Richard Schlirf; Pardina, Martin Rodriguez
Publication date: April 2008
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).
Publisher: World Bank