Accounting for Infrastructure Regulation

Developing effective regulation for utilities has always depended on getting good accounting information on finances and operations. But reforms within the utility sector-such as promoting competition and encouraging private participation-make accurate regulatory accounting even more important. As sector and corporate structures become more complex, with utilities operating in both competitive and regulated markets or across several jurisdictions, cost allocations have become both more critical and complex. Clear requirements for regulatory accounts are an essential element in the transparent, consistent, and credible regulation of utilities and reporting of their performance.Rodriguez Pardina, Martin is the author of 'Accounting for Infrastructure Regulation', published 2008 under ISBN 9780821371794 and ISBN 0821371797.