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NARUC Develops Cost-Reflective Tariff Toolkit

With the support of the United States Agency for International Development Energy Division, Office of Energy & Infrastructure, the National Association of Regulatory Utility Commissioners has developed a Cost-Reflective Tariff Toolkit consisting of several short and practical primers.

The primers are meant to be used by utility service regulators in countries with emerging economies to design rates that are based on actual cost of service and to effectively engage the public and key stakeholders in the decision-making process.

  • Regulatory Accounting: A Primer for Utility Regulators
    • This primer is a guide to the structure and function of a system of accounts that regulated utilities can use to ensure they are accurately recording and categorizing financial transactions and presenting coherent data to the regulator.