An in-depth look into the Double Account System, its historical context, key characteristics, and impact on financial reporting before the advent of modern accounting methods.
An Enterprise Fund is an organization, commonly government-owned, that provides goods or services to the public for a fee, making the organization self-supporting.
An overview of how government production contributes to national income, including services rendered by state or local authorities, public utilities, and essential public services.
Municipal authorities are local government entities established to manage specific city services like water supply and public transport, ensuring efficient and effective service delivery to urban populations.
Proprietary funds are used for government activities that operate similarly to private businesses, such as utilities, providing a detailed understanding of their purpose, types, examples, and operational characteristics.
Utility Regulation encompasses the framework of rules and standards governing utility service providers, ensuring efficient, safe, and fair services to the public.
A comprehensive guide on Competitive Bids, a method where prospective contractors submit sealed bids with price and terms to a purchaser who awards the contract to the best offer.
The Fair Rate of Return is a level of profit that a public utility is allowed to earn as determined by federal and/or state regulators. It ensures that utilities can maintain service, pay dividends, and invest in infrastructure.
An in-depth examination of interest-rate risk, its implications for portfolio valuation, examples, and mitigation strategies.
A detailed examination of Municipal Utility Districts (MUDs), their services, special assessment bonds, and their roles in public utility management.
Detailed entry on Original Cost in accounting, including definitions, types, historical context, and practical applications within both general and public utilities accounting.
Detailed exploration of Utility Revenue Bonds including their definition, mechanisms of operation, historical context, and practical applications.
