Uniform System of Accounts for Electric Light and Power Utilities (Classic Reprint): First Issue, Effective January 1, 1916: First Issue, Effective January 1, 1916 (Classic Reprint) - Softcover

Inhaltsangabe

Master the formal system that standardizes electric utility accounting for clear, consistent reporting. This 1916 publication from the Public Utilities Commission guides how to classify income, expenses, assets, and other financial data for electric light and power utilities.

This volume presents a complete chart of accounts and the rules for keeping records. It covers balance sheet and income accounts, operating revenues and expenses, non-operating revenues, and the process for preparing annual reports for rate-making purposes. The structure is designed to work across various utilities and localities, with guidance on how to refine or allocate general accounts without losing uniformity.

- Learn how assets, liabilities, and equity are categorized across plant investment, current assets, and reserves.
- Understand operating revenue categories, from commercial lighting to municipal power and miscellaneous electric revenue.
- See how operating expenses are organized by function, such as generation, transmission, distribution, and administration.
- Explore guidance on maintaining records that support rate-making decisions and regulatory examinations.

Ideal for readers of historical utility accounting, administrative staff, and researchers seeking insight into early 20th‑century financial classifications for electric utilities.

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