The Functions of Courts and Commissions in Public Utility Rate Regulation

1924 ◽  
Vol 38 (2) ◽  
pp. 141
Author(s):  
Ray A. Brown
Keyword(s):  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

Problems of Public-Utility Rate Regulation and Fair Return

1924 ◽  
Vol 32 (5) ◽  
pp. 543-566 ◽  
Author(s):  
C. O. Ruggles
Keyword(s):  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

EQUITY FLOTATION COST IN PUBLIC UTILITY RATE REGULATION

1991 ◽  
Vol 7 (4) ◽  
pp. 239-247
Author(s):  
H. Christine Hsu
Keyword(s):  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

Flotation Cost Adjustment in Public Utility Rate Regulation

1990 ◽  
Vol 19 (4) ◽  
pp. 11
Author(s):  
H. Christine Hsu
Keyword(s):  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

Public Utility Rate Regulation: The End of the Rule of Smyth v. Ames

1942 ◽  
Vol 51 (6) ◽  
pp. 1027
Keyword(s):  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

Public Utility Rate Regulation: A Re-Examination

1957 ◽  
Vol 43 (7) ◽  
pp. 1027
Author(s):  
G. Stanley Joslin ◽  
Arthur S. Miller
Keyword(s):  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

Market-based and accounting standards for public utility rate regulation

1979 ◽  
Vol 7 (2) ◽  
pp. 117-138
Author(s):  
Wilbur G. Lewellen ◽  
John J. McConnell
Keyword(s):  
Accounting Standards ◽  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

"Cost of Capital" in Public Utility Rate Regulation

1957 ◽  
Vol 43 (7) ◽  
pp. 1079
Author(s):  
Joseph R. Rose
Keyword(s):  
Cost Of Capital ◽  
Public Utility ◽  
Rate Regulation ◽  
Utility Rate

OBJECTIVES OF FINANCIAL REPORTING, ABORIGINAL COST, AND POOLING OF INTERESTS ACCOUNTING

2012 ◽  
Vol 39 (2) ◽  
pp. 45-80 ◽  
Author(s):  
Hugo Nurnberg
Keyword(s):  
Public Policy ◽  
Financial Reporting ◽  
Information Needs ◽  
Public Utility ◽  
Financial Reports ◽  
Policy Makers ◽  
Business Combinations ◽  
Decision Usefulness ◽  
Rate Base ◽  
Utility Rate

ABSTRACT Through the years, pooling of interest accounting was criticized as contrary to the decision usefulness objective of financial reporting and potentially misleading to stockholders and creditors, the assumed principal users of financial reports. This paper does not dispute those criticisms. It demonstrates, however, that there were some very good reasons for permitting pooling accounting for certain business combinations when the method was developed in the 1940s. At that time, the basic objectives of financial accounting encompassed stewardship and decision usefulness for multiple users, including public utility regulators and public policy makers. Pooling accounting developed in part to satisfy the information needs of public utility regulators who favored aboriginal (original historical) cost to determine the utility rate base; additionally, it was favored by public policy makers who sought lower utility rates (prices) to foster social and economic goals.

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