Institute of Public Utilities

• AWWA COVID Financial Impact Report (2020)
• AWWA Legal Environment (2010)
• AWWA M1 Overview (2001)
• AWWA Utility Benchmarking Indicators (2019)
• Beecher Mann Cost Allocation (1990)
• Bolt v. City of Lansing (1998)
• Bonbright Principles of Public Utility Rates (1961)
• Building Better Water Rates (2014)
• Canadian Water Network Balancing the Books (2018)
• Cooperative Equity and Ownership (2013)
• Costello NRRI Trackers (2009)
• Cost of Capital and Capital Markets Quackenbush (2020)
• CPUC Intro Cost of Capital (2017)
• Deloitte Power and Utilities Update (2016)
• Deloitte Regulated Utilities Manual (2012)
• FAI Utility Finance and Accounting Glossary (2010)
• FASB Statement 71
• Florida Complete Water and Wastewater Manual (2015)
• GASB Accounting for Fixed Assets (2014)
• GASB Statement 34 (1999)
• GASB Statement 62 (2010)
• Indiana Small Water Utility Accounting Manual (2014)
• IRS Form 1120 M1
• IRS Form 1120S M2
• IRS Form 1120S M3
• Moody's Note on Municipal Debt Service (2014)
• NARUC Rate Case and Audit Manual (2003)
• PA PUC Ratemaking Guide (2018)
• PA PUC Ratemaking Process (2012)
• Pennsylvania PUC DISC
• RCAP Small System Financial Guide (2011)
• S&P Guide to Credit Ratings (2014)
• S&P U.S. Public Finance Ratings Criteria (2016)
• Stantec Ann Arbor CoS Study (2018)
• USEPA Asset Management (2003)
• USEPA Asset Management Guide (2008)
• Wisconsin PSC Intro to Water Rates (2015)