Resources: Staff Subcommittee on Accounting and Finance

State Surveys

Survey Results

Discussion Paper

  • Broadband over Power Lines: Accounting and Costing Issues
    February, 2007
    The Discussion Paper offers a description of affiliate transaction issues, cost and revenue allocation issues and examples of ways various jurisdictions have addressed these issues. The Discussion Paper may be useful to regulators in assisting the identification of alternative means of addressing any concerns that arise about cross subsidization and accounting for new trials.
    » Click here for more information (pdf 107kb)
     

  • Guidelines for Cost Allocations and Affiliate Transactions
    March, 1999
    The Guidelines for Cost Allocations and Affiliate Transactions are intended to provide guidance to jurisdictional regulatory authorities and regulated utilities and their affiliates in the development of procedures and recording of transactions for services and products between a regulated entity and affiliates.
    » Click here for more information (pdf 29kb)