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- W106863702 abstract "This paper focus on the cost allocation methodologies used by some electric utilities for embedded (average book) cost of service studies in rate cases. The paper will address customer and system load characteristics, classification and functionalization of various production, transmission and distribution related costs, and the allocation of the applicable cost to various customer classes and rate groups. A cost of service study is a cost accounting study based on engineering and operating criteria. Engineering analyses and judgement are an integral part of the study. Also, engineers are constantly being consulted on the functionalization and classification of new system additions, impact on existing facilities of new system additions, and operation of the entire system from the fuel stock pile to the customer's meter/delivery point. At times, information is requested beyond the meter and into the customer's premise. A cost of service study is used to determine the cost to serve each of the utility's various customer classes and are groups, using equitable and reasonable allocations of all elements of investment costs and operating expenses." @default.
- W106863702 created "2016-06-24" @default.
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- W106863702 date "1992-01-01" @default.
- W106863702 modified "2023-09-24" @default.
- W106863702 title "Cost allocation methodologies" @default.
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