Accounting for Infrastructure Regulation

Download or read book Accounting for Infrastructure Regulation written by Martin Rodriguez Pardina and published by World Bank Publications. This book was released on 2008 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).