Publications Store


NARUC Membership Directory - Email Only (2015)

$50.00 (electronic version)

NARUC Blue Bulletin Service (Biweekly) - Email Only (2015)
The Bulletin is the official organ of the NARUC. It is published biweekly by the NARUC Washington Staff. The Bulletin reports important regulatory agency and court decisions, Congressional legislative matters, and other significant events affecting the regulation of electric, gas, telephone, water and sewer utilities, and cable television systems.

$125.00 (electronic version)

Regulations to Govern the Preservation of Records of Electric, Gas and Water Utilities - Email Only (2007)
The regulations in this publication are designed to apply to all books of accounts and other records prepared by or on behalf of the public utility or licensee. They are not intended to be construed as excusing compliance with any other lawful requirement for the preservation of records for periods longer or shorter than those prescribed in the publication. The publication covers such records as corporate and general; automatic data processing; general accounting; insurance; operations and maintenance; personnel; plant and depreciation; purchases and stores; revenue accounting and collecting; tax; treasury; and miscellaneous, including records of predecessors and former associates or reports to Federal and State regulatory commissions.

$20.00 (electronic version)

Evaluating Energy-Efficiency Programs In a Restructured Industry Environment: A Handbook for PUC Staff - Email Only (1997)
This handbook is intended for the use of State regulators and their staff in their oversight and review of energy-efficiency program evaluation activities and reports. The handbook is also designed to assist regulators in planning for evaluation of energy efficiency programs as the electric industry transitions to amore competitive environment.

$15.00 (electronic version)

Public Utility Depreciation Practices - Email Only (1996)
The purpose of this manual is to present background material and operating practices for the determination of depreciation of public utility property for regulatory purposes. The information contained in the manual was compiled by the NARUC's Staff Subcommittee on Depreciation with the intended purpose of presenting current practices and methods of determining depreciation and to update the previous edition. The publication begins with a discussion of the history of depreciation noting significant court decisions, regulatory statutes and practices regarding depreciation. It also includes background material sufficient for an understanding of depreciation practices. The manual also describes early depreciation methodologies and jurisdiction over depreciation practices. The remainder of the manual describes in great detail the many variables to be considered in determining depreciation including current concepts of depreciation, accounting for plant assets, general depreciation accounting, computing depreciation, mortality concepts, turnover and simulation analyses, actuarial life analyses, the "generation arrangement", the life span method, estimating salvage and cost of removal, equal life group depreciation rates, theoretical reserve studies, and the effects of expensing on a utility's performance.

$72.00 (electronic version)

Uniform System of Accounts for Class A Wastewater Utilities - Email Only (1996)
For utilities having annual wastewater operating revenues of $1,000,000 or more; loose-leaf

$28.00 (electronic version)

Uniform System of Accounts for Class A Water Utilities - Email Only (1996)
For utilities having annual water operating revenues of $1,000,000 or more; loose-leaf

$27.00 (electronic version)

Uniform System of Accounts for Class B Wastewater Utilities - Email Only (1996)
For utilities having annual wastewater operating revenues of $200,000 or more but less than $999,999; loose-leaf

$25.00 (electronic version)

Uniform System of Accounts for Class B Water Utilities - Email Only (1996)
For utilties having annual water operating revenues of $200,000 or more but less than $999,999; loose-leaf

$23.00 (electronic version)

Uniform System of Accounts for Class C Wastewater Utilities - Email Only (1996)
For utilities having annual wastewater operating revenues of less than $200,000; loose-leaf

$19.00 (electronic version)

Uniform System of Accounts for Class C Water Utilities - Email Only (1996)
For utilities having annual water operating revenue of less than $200,000; loose-leaf

$18.00 (electronic version)

Gas Integrated Resource Planning and Demand-Side Management: A Compendium of Case Studies - Email Only (1995)
More than 40 gas utilities were interviewed and 19 utilities contributed IRP/DSM-related programs or techniques to the report to be used as case studies. The report contains a summary of all the utilities' discussion about issues surrounding their businesses and the challenges each of them face, as well as their insights into the future of the gas utility industry. The first section of the report describes traditional DSM programs by describing eight programs contributed by seven different utilities. The next section of the report describes nine programs that are jointly sponsored. Market-driven DSM programs are addressed in the third section of the report, and strategic planning programs are offered in the fourth section.

$12.00 (electronic version)

Management Audit Manual--Volume III - Email Only (1995)
This is the third volume in a series of reports which are published to advance the understanding of the management analysis process by addressing various important aspects of performing management audits. Prepared by the NARUC's Staff Subcommittee on Management Analysis, this third volume defines general procedures for approving plans of action and monitoring progress toward the implementation of those recommendations which were included in the audit report.

$24.00 (electronic version)

Regulatory Treatment of Embedded Costs Exceeding Market Prices - Email Only (1994)
This report is divided into two parts. The first part addresses under what circumstances should embedded costs exceeding market prices be recovered by utilities; the second part focuses on how embedded costs exceeding market prices should be recovered, provided it must be recovered.

$36.00 (electronic version)

Electric Power Technology--Emerging Technologies and New Applications of Old Technologies - Email Only (1994)
This report is offered as a sequel to "Electric Power Technology: Options for Utility Generation and Storage". It highlights four different technologies of electric generation and some major new developments in each, including fuel cells, photovoltaic technology, internal combustion, and whole-tree combustors.

$18.00 (electronic version)

Regulating DSM Program Evaluation: Policy and Administrative Issues for Public Utility Commissions - Email Only (1994)
This report establishes a framework for addressing the issues by first discussing the challenges DSM evaluation poses for State PUCs, the uses of evaluation results, and some of the concepts that underlie evaluation methods.

$30.00 (electronic version)

Aligning Rate Design Policies With Integrated Resource Planning - Email Only (1994)
This report discusses how State utility commissions can set retail electric rates that are consistent or aligned with the resource plans of electric utilities. Two of the basic premises of the report are that the rate design process for electric utilities scan be improved by aligning it with integrated resource planning and that this alignment can contribute to the success of an electric utility's IRP. The report's authors observe that substantial changes in current rate design procedures will be necessary in most, if not all, States if rate design policy is to aligned with IRP.

$15.00 (electronic version)

Primer on Gas Integrated Resource Planning - Email Only (1993)
The Primer on Gas IRP explains the many technical and regulatory issues involved in Gas IRP, which involves a comprehensive assessment of a gas utility's supply and demand-side resource options in meeting the long-term service needs of its customers. Interest in gas IRP has increased in recent years due to several factors, among which are the gas utility industry's ongoing restructuring, the widespread adoption of electric IRP processes by State commissions, and the requirement under the Energy Policy Act of 1992 for State commission consideration of gas IRP standards. The primer presents both the potential benefits and drawbacks of IRP as a regulatory process and presents several approaches that States may take to achieve IRP benefits. In addition to focusing on regulatory structures that achieve IRP benefits, it focuses on specific technical areas, including analytic methods and models used to conduct an IRP process, gas utility supply and capacity planning in a post-636 world, methods for estimating avoided gas costs, methods for estimating the net benefits of utility-sponsored demand-side management programs, utility DSM resource assessment and program design, utility fuel substitution programs, and ratemaking methods addressing the utility financial impacts of DSM programs.

$35.00 (electronic version)

Environmental Externalities and Electric Utility Regulation - Email Only (1993)
This report describes the different policy issues and options facing State commissions in considering the question of incorporating environmental externalities in the regulation of electric utilities. The report has four distinct features. It first presents an overview of the definitions, concepts and opposing views related to the consideration of environmental externalities by State regulators of electric utilities. Second, it provides an analysis of the methods States have used to consider environmental externalities and discusses the problems and benefits associated with various procedures and mechanisms for incorporating externalities in the regulatory process. Third, it presents case studies of how six States have approached the consideration of environmental externalities. Fourth, it provides the reader with references and summaries of recent articles and books on the topic of environmental externalities.

$15.00 (electronic version)

Cost Allocation for Electric Utility Conservation and Load Management Programs - Email Only (1993)
This report discusses issues related to allocation electric utilities' conservation and load management costs among customer classes and rate classifications. The first two chapters of the report provide a background for understanding the analysis of conservation and load management cost allocation. Chapter three reviews the results of a survey of 12 State commissions which regulate electric utilities that are undertaking significant cost and load management programs. The fourth chapter describes a series of cost causation, economic efficiency and equity principles that may be considered in deciding how to allocate cost and load management costs, lost revenues and incentives. Chapter five focuses on issues related to rate impacts on non-participants and non-participating customer classes, which chapter six identifies some of the significant issues that may be addressed in implementing marginal cost or embedded cost approaches to cost and load management cost allocation. Chapter seven discusses eight alternative methodologies of cost and load management cost allocation, and the final chapter contains conclusions and recommendations based on the survey of State commissions and the preceding discussion.

$9.00 (electronic version)

Gas Integrated Resource Planning Workshop Proceedings - Email Only (1992)
These proceedings are from the 1992 Gas Integrated Resource Planning Workshop held in Los Angeles, California. They include summaries of presentations made by various speakers and the text of some of these presentations. Comments from Industrial Gas Consumers are also included in the report.

$10.00 (electronic version)

Management Audit Manual--Volume II - Email Only (1992)
This volume discusses the importance of audit planning and the use and development of audit plans. Sample generic work steps for conducting a management audit are also included. The NARUC Staff Subcommittee on Management Analysis wrote this report with the purpose of providing a working model of audit steps for various functional areas by which the staff of utility regulatory agencies may conduct management audits or monitor audits by independent consultants. The report notes that audit plans are simply a tool whose design, format and content are dictated by the circumstances under which the audit takes place.

$45.00 (electronic version)

Electric Utility Cost Allocation Manual - Email Only (1992)
This manual explains the principles and theories of cost allocation in the electric utility industry. Section I of the manual includes a chapter explaining the electric utility industry in the United States, its history, and a description of the physical characteristics of power plants whose costs are allocated. This section also includes an overview of cost of service studies and summarizes the cost allocation process; and another chapter reviews the development of the utility's revenue requirements, providing the concepts of a test year and the determination of the utility's rate base, rate of return and operating expenses. Section II contains five chapters that explain the dominant method of cost allocation - the embedded cost study, which is based upon historical or known utility costs. Areas covered are production costs, transmission costs, distribution costs and the classification and allocation of customer-related costs and investments. Section III review marginal cost of service studies. In contrast to embedded cost of service studies, use of marginal cost methodologies in ratemaking is based on arguments of economic efficiency.

$30.00 (electronic version)

Electric Power Technology--Options for Utility Generation and Storage - Email Only (1991)
The utility options discussed in this report are: coal-fired steam plants; fluidized-bed combustion; fossil-fuel plant life extension; solid waste; wood-fired generation; integrated gasification combined cycle; combined cycle; fuel cells; combustion turbines; wind power; compressed air energy storage; photovoltaic electric generation; superconductivity--energy storage; and solar thermal. Each technology was evaluated by an analyst using a set of cost parameters under two general scenarios; a low-cost case that assumed, among other things, low capital and operating costs and a high-cost case based on higher startup and operating costs. To put all the technologies on an equal footing, these costs were levelized or averaged over a certain period of time. This produced a levelized cost per kilowatt hour and a range of costs. As the report cautions, regional and site-specific factors could lead to considerably different cost estimates for each of the technologies. It advises that the cost data should be used as a screening tool for a specific area, and that a more detailed analysis may be needed for that area.

$36.00 (electronic version)

Profits and Progress Through Least Cost Planning - Email Only (1989)
This report was written by David Moskovitz for commissioners and commission staff to encourage them to look at the earnings implications of the pursuit of least-cost plans by electric and gas utility companies. In Chapter I, Moskovitz identifies what he sees as "The Problem". In Chapter 2, he reviews "Selecting and Implementing Regulatory Reforms". In Chapter 3, he explores "Alternative Approaches" such as rate of return adjustments, shared savings, bounty, and decoupling.

$12.00 (electronic version)

Gas Distribution Rate Design Manual - Email Only (1989)
This publication gives a comprehensive overview of rate regulation of local gas distribution companies and pipelines. The report covers the rate design issues that usually come up in proceedings before State regulatory commissions and is intended to serve as a manual for State commissioners and their staff. In addition to covering the historical concepts of gas rate design, the publication discusses cost of service rates, value of service rates, cost of adjustment clauses, and transportation rates and the FERC's open access orders in this area. loose-leaf

$20.00 (electronic version)

Management Audit Manual--Volume I - Email Only (1988)
The Manual was prepared for the Staff Subcommittee on Management Analysis of the NARUC Committee on Finance and Technology. The Manual is designed to introduce the reader to the practice of management auditing as conducted by State utility regulatory commissions.

$13.20 (electronic version)

Interpretations of Uniform System of Accounts for Electric and Gas Utilities - Email Only (1988)

$14.00 (electronic version)

Interpretations of Uniform System of Accounts for Water and Sewer Utilities - Email Only (1987)
This summary of interpretations of the uniform system of accounts for water and sewer utilities comprises a listing of interpretations issued by the Committee on Accounts of the NARUC. It contains questions submitted for the electric and gas uniform system of accounts that also can be applied to the water and sewer uniform system of accounts.

$7.00 (electronic version)

Depreciation Practices for Small Gas Distribution Companies - Email Only (1984)
The manual, prepared by the Depreciation Subcommittee of the Staff Subcommittee on Engineering of the NARUC Committee on Engineering, is intended to assist the State commissions in establishing depreciation rates for small gas distribution companies. In preparing the manual, the Subcommittee analyzed data from various States and gas utilities, from which it selected typical average service lives, net salvages and annual depreciation rates by primary plant accounts. The manual includes sections on depreciation, estimate of average service life, net salvage estimate, theoretical reserve studies, weighting, recording the depreciation accrual, depreciation accounting, and testing the reasonableness and adequacy of depreciation rates.

$8.00 (electronic version)

Gas Rate Design - Email Only (1981)
The publication was prepared by the NARUC Staff Subcommittee on Rate Design and approved by the NARUC Committee on Engineering and its Staff Subcommittee on Engineering. The NARUC Executive Committee adopted the "Gas Rate Design" manual at its Summer Meeting in San Diego, California. The publication is intended to serve as a "how to" manual for State commission personnel and covers the rate design issues usually raised in rate proceedings. Divided into five chapters, the manual includes information on the following areas: concepts, costing methodology, rate design, adjustment clauses, and the impact of the National Energy Act on rate design in the gas industry. A succinct list of references is also included.

$8.00 (electronic version)

Interpretations of Uniform System of Accounts for Electric, Gas and Water Utilities - Email Only (1981)
The revision contains many interpretations previously issued with respect to the prior system of accounts, as well as those issued since the present system of accounts were adopted by the NARUC in 1972, 1973, 1974 and 1981. loose-leaf

$4.50 (electronic version)

Uniform System of Accounts for Class A&B Electric Utilities (revisions included) - Email Only (1976)
For utilities having annual electric operating revenues of $1,000,000 or more; loose-leaf

$12.00 (electronic version)

Uniform System of Accounts for Class A&B Gas Utilities (revisions included) - Email Only (1976)
For utilities having annual gas operating revenues of $1,000,000 or more; loose-leaf

$12.00 (electronic version)