1. The Gas Utility Industry
2. The Electric Utility Business
3. The History of Regulation in the Electric and Gas
Industries
4. Accounting for the Effects of Regulation
5. Restructuring
6. The Ratemaking Process
7. Uniform System of Accounts
8. General Books of Account
9. Financial Statements and Reporting Requirements
10. Capital Structure and New Financing
11. Operating Revenues and Operation and
Maintenance Expenses
12. Utility Plant Accounting
13. Depreciation, Amortization and Depletion
14. Taxes
15. Planning and Budgeting Concept
16. Energy Trading in the Utility Industry
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