By American Water Works Association

The revised guide comprises new fabric reflective of isses and alterations during this evolving water undefined. The guide offers tips and proposals on making a choice on price constructions and surroundings water charges, charges, and costs so as to disguise software expenditures and destiny wishes. The handbook covers every kind of price constructions, comparable to block premiums, uniform charges, conservation charges, surcharges, and so forth.

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As an expense item, current revenue requirements then reflect tax levels that would exist if the utility was not able to claim tax depreciation deductions. By recognizing a “normal”level of taxes in the revenue requirements, normalization effectively ignores the use of accelerated depreciation. Ratemaking tax liability is calculated using straight-line book depreciation rates applied to tax depreciable property. Using normalization stabilizes revenue requirements to reflect the spreading of any tax benefits associated with using accelerated tax depreciation rates over the life of the applicable property.

The accelerated cost recovery system (ACRS) is a mandatory system, with few exceptions, of tax depreciation for assets placed in service after Dec. 31, 1980, and before Jan. 1, 1987. Using ACRS, the cost of eligible depreciable property is recovered over a specified period depending on the class of property. In determining the recovery allowances, the statutory percentage is applied to the unadjusted basis of the property. A great proportion of water utility property may be written off over 15 years.

Many utilities adopt more than one chart of accounts for O&M expenses. One chart might provide for effective rate setting and utility comparability, and another might provide for cost accountability by organizational unit, which permits consistency with state and local government mandated accounting systems. As long as the utility meets the goals of classification of expenses described at the beginning of this chapter, any one o r more expense accounting systems may be satisfactory. M Expenses As discussed above, many government-owned water utilities are a part of city or county governments.

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