1、Principles of Water Rates, Fees, and ChargesAWWA MANUAL M1Sixth EditionCopyright 2012 American Water Works Association. All Rights Reserved.MANUAL OF WATER SUPPLY PRACTICES M1, Sixth EditionPrinciples of Water Rates, Fees, and ChargesCopyright 1954, 1972, 1983, 1991, 2000, 2012 American Water Works
2、AssociationAll rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording, or any information or retrieval system, except in the form of brief excerpts or quotations for review purposes, without
3、the written permission of the publisher.DisclaimerThe authors, contributors, editors, and publisher do not assume responsibility for the validity of the content or any consequences of its use. In no event will AWWA be liable for direct, indirect, special, incidental, or consequential damages arising
4、 out of the use of information presented in this book. In particular, AWWA will not be responsible for any costs, including, but not limited to, those incurred as a result of lost revenue. In no event shall AWWAs liability exceed the amount paid for the purchase of this book.AWWA Production Manager:
5、 Gay Porter De NileonProject Manager/Technical Editor: Melissa ValentineCover Art: Cheryl ArmstrongProduction: Glacier Publishing Services, Inc.Manuals Specialist: Molly BeachLibrary of Congress Cataloging-in-Publication DataZieburtz, Bill.Principles of water rates, fees, and charges / Bill Zieburtz
6、, Rick Giardina. - 6th ed.p. cm. - (AWWA manual ; M32)Includes bibliographical references and index.ISBN 978-1-58321-863-1 (alk. paper)1. Water-supply-Rates. I. Giardina, Rick. II. American Water Works Association. III. Title. HD4456.Z54 2012363.610688-dc232012010351 Printed in the United States of
7、AmericaAmerican Water Works Association6666 West Quincy AvenueDenver, CO 80235 Printed on recycled paperISBN 978-1-58321-863-1ISBN 1-58321-863-7ISBN 978-161300-137-0Copyright 2012 American Water Works Association. All Rights Reserved.ContentsiiiList of Figures, ixList of Tables, xiForeword, xvAcknow
8、ledgments, xviiIntroduction, xixSection I Introduction, 1Chapter I.1 Overview of Cost-Based Water Utility Rate Making 3Introduction, 3Objectives of Cost-Based Rate Making, 4Overview of the Generally Accepted Rate-Setting Methodology, 4Overview of the Key Technical Analyses Associated With Cost-Based
9、 Rate Making, 5Other Water Rate Issues and Considerations, 6Section II Revenue Requirements, 7Chapter II.1 General Concepts for Establishing Revenue Requirements 9Adequacy of Revenues, 9Approaches to Projecting Revenue Requirements, 10Test Year, 11Chapter II.2 Revenues 19Sources of Revenue, 19Cash V
10、ersus Accrual Revenues, 21Unbilled Revenues, 22Projecting Revenue, 22Example, 24Chapter II.3 Operation and Maintenance Expenses 27Classifying O Support for (often part of) documentation for issuance of debt securities to be financed from utility revenues; and Measurement or evaluation of the adequac
11、y of revenues in the past or future as a part of contractual, litigation, rate-proceeding, bond covenant compliance, or other requirements.Rate making and planning require projections of future revenue needs. The issuance of debt securities and contractual, litigation, or rate-proceeding require-men
12、ts may necessitate both evaluation of past performance and projections of future adequacy.APPROACHES TO PROJECTInG REVEnUE REQUIREMEnTS _The two generally accepted and practiced approaches to projecting total revenue requirements of a water utility are the cash-needs approach and the utility-basis approach. Each has a proper place in utility practice and each, when properly used, Copyright 2012 American Water Works Association. All Rights Reserved.
