| Title | Guideline for the analysis of operating costs and assets :regulatory accounting guideline 4.03 : operative : financial year 2006-07 |
| Publication Type | Miscellaneous |
| Year of Publication | 2007 |
| Authors | Birmingham, GBOFWAT- |
| Edition | Issued may 1992, revised february 2007 |
| Date Published | 2007-02-01 |
| Publisher | Office of Water Services |
| Place Published | S.l. |
| Keywords | cost recovery, costs, WASHCost, water, water costs |
| Abstract | This regulatory accounting guideline covers the form, content and principles of the analysis of operating costs to be produced as part of the current cost accounts in the water industry. It also defines the analysis of assets required for the calculation of total costs.This explanatory note describes the objectives of the analysis, and outlines the approach adopted. Part 2 defines terms used in the guideline. Part 3 - the guideline itself - describes activity and subjective categories, defines the required analysis of assets, and specifies the policy to be adopted with respect to allocations and apportionments. Appendix 1 comprises pro-formas; appendix 2 worked examples. [authors abstract] |
| Custom 1 | 202.8 |
