LEADER 03915oam 22008295 450 001 9910809506803321 005 20200520144314.0 010 $a1-281-38582-4 010 $a9786611385828 010 $a0-8213-7180-0 024 7 $a10.1596/978-0-8213-7179-4 035 $a(CKB)1000000000534555 035 $a(EBL)459490 035 $a(OCoLC)507926717 035 $a(SSID)ssj0000085193 035 $a(PQKBManifestationID)12014796 035 $a(PQKBTitleCode)TC0000085193 035 $a(PQKBWorkID)10005992 035 $a(PQKB)10876545 035 $a(MiAaPQ)EBC459490 035 $a(Au-PeEL)EBL459490 035 $a(CaPaEBR)ebr10231589 035 $a(CaONFJC)MIL138582 035 $a(OCoLC)320325806 035 $a(The World Bank)123955162 035 $a(The World Bank)ocn123955162 035 $a(US-djbf)14828782 035 $a(EXLCZ)991000000000534555 100 $a20070430d2008 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccounting for infrastructure regulation : $ean introduction /$fMartin Rodriguez Pardina, Richard Schlirf Rapti, Eric Groom 210 1$aWashington, DC :$cWorld Bank,$d[2008] 210 4$dcopyright 2008. 215 $axiii, 222 pages $cillustrations ;$d24 cm 300 $aDescription based upon print version of record. 311 $a0-8213-7179-7 320 $aIncludes bibliographical references (p. 205-209) and index. 327 $aContents; Foreword; Acknowledgments; Abbreviations; 1. Why Accounting Information Matters; 2. Case Studies; 3. Corporate Information and Financial Accounting; 4. Management and Cost Accounting; 5. Why Do Regulatory Accounting?; 6. Core Issues in Regulatory Accounting; 7. Scope of a Regulatory Accounting System; Annex 1 Understanding Financial Statements: Ratio Analysis; Annex 2 Regulatory Model; Annex 3 Examples of Guidelines and Templates; Annex 4 Impacts of Alternative Depreciation Profiles; Annex 5 List of Sample Performance Indicators 327 $aAnnex 6 Cost Allocation: Illustration of a Step-by-Step ApproachAnnex 7 Regulatory Asset Base Valuation; Bibliography; Index 330 $aThis title provides a practical guide for regulators, policy-makers, and utility managers for establishing regulatory accounts that can be the cornerstone for better, more complete, and more reliable information. It sets out the essential accounting features of regulatory accounts and provides practical guidance on controversial areas such as cost allocation, asset valuation, and depreciation. It emphasizes the essential requirements for consistency with Generally Accepted Accounting Principles (GAAP). 410 0$aWorld Bank e-Library. 606 $aInfrastructure (Economics)$xGovernment policy 606 $aInfrastructure (Economics)$xAccounting$xGovernment policy 606 $aPublic utilities$xAccounting$xGovernment policy 606 $aCorporations$xAccounting$xGovernment policy 606 $aDisclosure in accounting$xGovernment policy 615 0$aInfrastructure (Economics)$xGovernment policy. 615 0$aInfrastructure (Economics)$xAccounting$xGovernment policy. 615 0$aPublic utilities$xAccounting$xGovernment policy. 615 0$aCorporations$xAccounting$xGovernment policy. 615 0$aDisclosure in accounting$xGovernment policy. 676 $a657/.838 700 $aRodriguez Pardina$b Martin$f1961-$01670595 701 $aRapti$b Richard Schlirf$f1960-$01670596 701 $aGroom$b Eric$f1954-$01670597 801 0$bDLC 801 1$bDLC 801 2$bBTCTA 801 2$bBAKER 801 2$bYDXCP 801 2$bC#P 801 2$bBWX 801 2$bCDX 801 2$bDLC 906 $aBOOK 912 $a9910809506803321 996 $aAccounting for infrastructure regulation$94032556 997 $aUNINA