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Accounting for infrastructure regulation
This volume draws on the knowledge of many regulators and utilities analysts around the world. Some of these experts are colleagues; others have provided work that we have used without beneﬁt of collaboration. Regulatory accounting is a burgeoning ﬁeld of endeavor, and regulators are increasingly establishing and publishing regulatory accounting requirements and standards.
Chapter 1 of this volume sets up the conceptual framework of regulation. It discusses the main regulatory objectives and the information needs derived from them.
Chapter 2 presents three case studies illustrating some of the typical informational problems faced by regulators all over the world.
Chapters 3 and 4 cover the main elements of standard management information systems and statutory and cost accounting. The objective is to introduce the main accounting principles and concepts for those who are not familiar with them. Those who have a working understanding of these topics can skip these chapters without losing the thread of the discussion.
Chapter 5 presents the main elements of regulatory accounting, stressing similarities to and differences with statutory and cost accounting principles.
Chapter 6 covers in some detail four of the main elements of regulatory accounting: separation of activities, the regulatory asset base, depreciation policies of the regulatory asset base, and transactions with related parties.
Chapter 7 presents an outline of regulatory accounting guidelines.