General Resources, Manuals, and Guidance
- 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)
Distributed Energy Resources Rate Design and Compensation (2016)
Electric Cost Allocation for a New Era: A Manual (2020) - 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)
- Improving Utility Performance Incentives in the US (2023)
- 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)