This guide introduces the idea of going value as a concrete cost element in rate regulation. It explains how courts view the issue, how going value is determined, and why it matters for fair pricing of public services. The text also presents illustrations showing how data like costs of developing earnings influence valuations.

Definition: what going value is and why it matters for investors and consumers
Methods: different approaches to valuing going value and how they compare
Practical insights: how costs, earnings, and reproduction relate to rates
Illustrations: real-world examples that show calculations and outcomes

Ideal for readers of public utility regulation, rate cases, and economic policy who want a grounded, non‑tricky explanation of going value.

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