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Accounting Aspects of Utility Rate Regulation
1954
Law & Contemporary Problems
The rate making process is characterized by a wide variety of accounting determinations. The final expressions of the relative inadequacy, or excessiveness, of present rate schedules and the reasonableness of the proposed new tariffs are deceptive in their simplicity. Behind the final answer lies the area of accounts-the sales, the capital expenditures, the depreciation accruals, the return, and the operating expenses. At times the treatment of accounts plays a singularly important part in rate
doi:10.2307/1190218
fatcat:gqdoq5uwmzffblm63vok3pjdni