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 Updated in 2020, this guide provides management and staff of public power utilities an overview of generally accepted electric utility accounting practices consistent with the Federal Energy Regulatory Commission (FERC) prescribed Uniform System of Accounts (USOA). The guide discusses why and how public power utilities should implement this accounting system.

This revised version of Public Utility Accounting features a significant amount of new information, along with numerous clarifications throughout the manual, a new Appendix section that includes an Account Classification Guide. This guide presents a straightforward, step-by-step process for proper account assignment.  In addition, 15 common real-world examples are provided to clearly illustrate the use of the new Account Classification Guide.