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Meter Installation Fees May Be Booked as Income
Publication year - 1987
Publication title -
journal ‐ american water works association
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.466
H-Index - 74
eISSN - 1551-8833
pISSN - 0003-150X
DOI - 10.1002/j.1551-8833.1987.tb02824.x
Subject(s) - commission , metre , investment (military) , supreme court , water utility , business , accounting , base (topology) , finance , economics , agricultural economics , actuarial science , engineering , law , water supply , environmental engineering , mathematics , political science , physics , astronomy , politics , mathematical analysis
The Hayden Pines Water Company's accounting of water meter installation charges was upheld by the Supreme Court of Idaho. The material and labor expenses relating to meter installations were initially booked as increases to the utility's rate base. The Public Utilities Commission maintained that the plant investment is included in the rate base only when the utility invests its own funds.