Public Utilities Law Treatises
Access to Utility Services
This is a treatise covering the laws and regulations of delivery of electricity, gas and telecommunications services. Latest supplement received in 2008.
Accounting for Public Utilities
Robert L. Hahne et. al.
This publication thoroughly explains and analyzes the complex interplay of the Internal Revenue Code, the financial accounting rules, and the regulatory and ratemaking process. Among the topics of particular interest are: normalization rules, contributions in aid of construction, accounting for income taxes, customer deposits, consolidated tax savings from nonregulated affiliates, The alternative minimum tax (AMT) and uniform capitalization rules. Updated annually online.
Regulated Industries in a Nutshell
Richard J. Pierce, Jr. and Ernest Gellhorn
This is a simple explanation of the reasons behind industry regulation and the legal basis for it. The study aid discusses calculating rate base and rate of return, cost allocation, and rate design. Added attention is given to many of the new market-oriented forms of regulation, such as service unbundling, equal access to bottleneck facilities, competitive contracting, managed competition in health care, and incentive regulation. Written in 1999.
The Regulation of Public Utilities
Charles F. Phillips, Jr.
Comprehensive treatise of the industry which provides a review and analysis of the development of economic regulation, emphasizing recent and future issues confronting the public utility sector. Not updated, but new edition is in the works.
Current on Westlaw through 1988.
Taxation of Public Utilities
This publication complements the Accounting for Public Utilities volume listed above and is updated annually also.