Accounting for Utilities

FASB 101 1988
Discontinuation of Application of FASB 71

Regulated Enterprises - Phase-in Plans

Abandonments and Disallowances of Plant Costs

Accounting for the Effects of Certain Types of Regulation

SEC accounting FAQs (SAB 103)

Special requirements as to public utility holding companies

Accounting/Financial Reporting Issues

Specialized Industries

Commentary

Recent Developments

FERC Order No. 646
Quarterly Financial Reporting and Revisions to the
Annual Reports

Federal Energy Regulatory Commission

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