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Public Utility Accounting Manual 2018

Public Utility Accounting A Public Power System's Introduction to the Federal Energy Regulatory Commission Uniform System of Accounts Copyright 2012 by the American Public Power Association All rights reserved. Published by the American Public Power Association 2451 Crystal Drive - Suite 1000 Arlington, VA 22202-4804i Table of Contents Acknowledgements .. iii Chapter 1 Introduction ..1 Purpose of this Guide .. 3 Are Utilities Required to Use the FERC Accounting System? .. 3 Benefits of Using the FERC Uniform System of Accounts .. 4 Capital versus O&M Why Does this Matter? .. 5 Common Example of a Utility s Account Structure .. 5 Chapter 2 Accounting Information for Public Power Systems.

Page 4 Public Utility Accounting . ... appointed board of consumer- owners, in six states they are also regulated by the state public service commission. Some bond covenants used in obtaining external sources of financing commit the electric ... oversight body, generally at the state level. These forms are often organized in a format consistent

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