Adapting GASB 34 for water utility rate-making

Journal / American Water Works Association

Volumn 96, Issue 1, 2004, Pages

  Mumm, Jason ^a   Matthews, Paul ^b  

^a Integrated Utilities Group   (United States)

^b Integrated Utilities Group Inc   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

FINANCE; MANAGERS; STANDARDS; UTILITY RATES;

ACCOUNTS;

PUBLIC UTILITIES;

EID: 1242284622     PISSN: 0003150X     EISSN: None     Source Type: Journal    
DOI: 10.1002/j.1551-8833.2004.tb10534.x     Document Type: Review

References (4)

1. AWWA Manual M1, 2002. Principles of Watar Rates, Fees, end Charges. 5th ed. AWWA, Denver.
2. Donahue, E. & Hellenbrand, V., 2002. GASB 34: Impact on Municipal Water Utilities. Jour. AWWA, 94:10:34.
3. GASB Statement No. 34, 1999. Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments. GASB, Washington.
4. GASB 34 Implementation Guide, 2000. Guide to Implementation of GASB Statement 34 on Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments. GASB, Norwalk, Conn.