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March 18, 2026The Accounting Review

Accounting Aspect of Rate--Making in the Public--Utility Field.

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Authors

HKHarry D. KerriganUniversity of Connecticut

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Implication

This article explores accounting roles in determining rates in public utility sectors, highlighting complexities.

Key Points

  • The article examines the accounting considerations involved in setting rates for public utilities.
  • Analyzes the contributions of diverse experts in rate-making, including accountants and economists.
  • Considers the implications of using reproduction cost in rate-making.
  • Suggests a more liberal interpretation of reproduction costs and adjusting original investment for inflation.
  • Identifies challenges in actualizing reproduction cost as a metric for rate-making.
  • Recommends approaches to simplify the rate-setting process, potentially improving equity in determinations.

Cite This Study

Harry D. Kerrigan (1951) studied this question.

synapsesocial.com/papers/69ba43e94e9516ffd37a5a19https://doi.org/10.2308/tar-7074598
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1SOME ISSUES INVOLVED IN 'ORIGINAL COST'1945
  2. 2ORIGINAL COST AND PUBLIC UTILITY REGULATION.1949
  3. 3A Behavioral Study of Tax Allocation in Electric Utility Regulation.1967
  4. 4ORIGINAL COST AS A RATE BASE.1945
  5. 5PUBLIC-UTILITY DEPRECIATION IN ITS RELATION TO THE RATE BASE.1939