Krowera Ferc Cost Of Service Manual

COST ALLOCATION MANUAL Liberty Utilities

Natural Gas Cost of Service & Rate Design ~ EUCI

ferc cost of service manual

COST ALLOCATION MANUAL. Prior FERC Precedent. Prior to the Policy Statement, the Commission’s policy on the ability of electric storage resources to recover costs through cost-based and market-based rates has been guided by two primary decisions: Nevada Hydro, issued in 2008 and Western Grid, issued in 2010., Electric Utility Cost of Service Analysis This package was prepared in 1992 for the Arizona Public Service Commission. Due to importation from now-obsolete software, some formatting has been lost, and no attempt to restore it has been made. Part 1 deals with the fundamentals of cost of service analysis, and the presentation of study results..

FERC Cost-of Service Rates Standards

FERC Order 1000 Five Things You Need to Know T&D World. PEC Cost of Service Manual The purpose of a cost of service study is to assign the total costs incurred by the Company in the test year to the jurisdictions and customer classes responsible for the costs. The study directly assigns or allocates the Company’s revenues, expenses, and rate base among the regulatory jurisdictions and, reservoirs, dams and waterways. Essentially, FERC account 512, 513, 553, 530, 545 and 531 do not shed light on the components of maintenance, they simply state “This account shall include the cost of labor, materials used and expenses incurred in the maintenance…”. FERC Cost of Service Manual.

outside in performing rate studies, cost-of-service studies, depreciation studies, benchmark (cost) evaluations, and other such studies are generally all based off of the FERC Uniform System of Accounts. Once again, the cost to convert existing data to the FERC system or to develop Federal Energy Regulatory Commission (FERC) approval of another revenue requirement maximum for the period beginning January 1, 2015. To determine whether changes should be made to the revenue requirement cap or the GMC structure, the ISO has updated its 2012 cost of service analysis, which was based on 2010 costs, for 2015 and beyond.

outside in performing rate studies, cost-of-service studies, depreciation studies, benchmark (cost) evaluations, and other such studies are generally all based off of the FERC Uniform System of Accounts. Once again, the cost to convert existing data to the FERC system or to develop Cost Allocation Manuat Wrnent Number 00-00-01 Section Controls subject TABLE OF CONTENTS This table of contents is intended to give a cover-to-cover overview of the contents and organization of the AEP Cost Allocation Manual (CAM). See HOW TO USE THIS MANUAL (00-00-02) for an explanation of the numbering system. TAB/SECTION SUBJECT LOCAT I OM

service under traditional cost‐of‐service ratemaking. The first involvement of the Coalition of Publicly Traded Partnerships with this issue was in 1995, when FERC issued what came to be known as the Lakehead decision. In a reservoirs, dams and waterways. Essentially, FERC account 512, 513, 553, 530, 545 and 531 do not shed light on the components of maintenance, they simply state “This account shall include the cost of labor, materials used and expenses incurred in the maintenance…”. FERC Cost of Service Manual

18/3/2018 · To access the remainder of Freak Out!- FERC's Move on MLPs and Cost-of-Service Rates Puts Wall Street in a Tizzy you must be logged as a RBN Backstage Pass™ subscriber.. Full access to the RBN Energy blog archive which includes any posting more than 5 days old is available only to RBN Backstage Pass™ subscribers. In addition to blog archive access, RBN Backstage Pass™ resources … Electric Utility Cost Allocation Manual. National Association of Regulatory Utility of service classification coincidence factor coincident demands Commission company’s Conductors and Devices cost allocation cost group cost of service customer class customer component customer groups customer-related customer’s demand component Demand

Federal Energy Regulatory Commission (FERC) approval of another revenue requirement maximum for the period beginning January 1, 2015. To determine whether changes should be made to the revenue requirement cap or the GMC structure, the ISO has updated its 2012 cost of service analysis, which was based on 2010 costs, for 2015 and beyond. Disclaimer: The information contained within this manual, along with other NYISO manuals, is intended to be used for information purposes only, and is subject to change.

Forest Service Directives. The Forest Service Directive System consists of the Forest Service Manual and Handbooks, which codify the agency's policy, practice, and procedure. The system serves as the primary basis for the internal management and control of all programs and the primary source of administrative direction to Forest Service employees. 16/10/2012 · Execute the FERC Reporting Process with SAP BPC by Dr. Marco Sisfontes-Monge, Managing FERC for service and operating companies cannot be executed at the same time. Therefore, either assigning the FERC indicator at the cost center or …

with the NARUC Guidelines for Cost Allocations and Affiliate Transactions (“NARUC Guidelines”). More specifically, the founding principles of this Cost Allocation Manual are to a) directly charge as much as possible to the entity that procures any specific service, and b) FERC Cost-of-Service Rates Manual 4. LEGAL DEFINITION COST OF CAPITAL RETURN US SUPREME COURT 1. “The return should be reasonably sufficient to assure confidence in the financial soundness of the utility and should be adequate, under efficient and economical management

Forest Service Directives. The Forest Service Directive System consists of the Forest Service Manual and Handbooks, which codify the agency's policy, practice, and procedure. The system serves as the primary basis for the internal management and control of all programs and the primary source of administrative direction to Forest Service employees. SECTION I of the Cost Allocation Manual provides three chapters to familiarize the reader with the terminology and principles of cost of service studies and cost allocation theory. Chapter 1 describes the nature of the electric utility industry in the United States.

18/3/2018 · To access the remainder of Freak Out!- FERC's Move on MLPs and Cost-of-Service Rates Puts Wall Street in a Tizzy you must be logged as a RBN Backstage Pass™ subscriber.. Full access to the RBN Energy blog archive which includes any posting more than 5 days old is available only to RBN Backstage Pass™ subscribers. In addition to blog archive access, RBN Backstage Pass™ resources … FERC Cost-of-Service Rates Manual 4. LEGAL DEFINITION COST OF CAPITAL RETURN US SUPREME COURT 1. “The return should be reasonably sufficient to assure confidence in the financial soundness of the utility and should be adequate, under efficient and economical management

reservoirs, dams and waterways. Essentially, FERC account 512, 513, 553, 530, 545 and 531 do not shed light on the components of maintenance, they simply state “This account shall include the cost of labor, materials used and expenses incurred in the maintenance…”. FERC Cost of Service Manual 10/11/2019 · ODEC and other self-supply load-serving entities in PJM argue that FERC's order to expand the MOPR will unravel their business model and undermine their roles in local economic development. …

In July 2011, the Federal Energy Regulatory Commission (FERC) issued order 1000. The stated purpose was to increase regional transmission development by eliminating long-standing monopolies and create competition and incentives for innovative, cost-effective projects. GAS DISTRIBUTION RATE DESIGN MANUAL Chapter I - Historical Concepts Chapter II - Rates Based on Cost of Service A. Basic Concepts 1. Revenue Requirements 2. Rate Class Determination 3. Rate now the Federal Energy Regulatory Commission ( FERC).

service under traditional cost‐of‐service ratemaking. The first involvement of the Coalition of Publicly Traded Partnerships with this issue was in 1995, when FERC issued what came to be known as the Lakehead decision. In a The Federal Energy Regulatory Commission (FERC) is the United States federal agency that regulates the transmission and wholesale sale of electricity and natural gas in interstate commerce and regulates the transportation of oil by pipeline in interstate commerce. FERC also reviews proposals to build interstate natural gas pipelines, natural gas storage projects, and liquefied natural gas (LNG

RATEMAKING FOR FERC-REGULATED PIPELINES

ferc cost of service manual

Ratemaking for Energy Pipelines PHMSA. Federal Energy Regulatory Commission (FERC) approval of another revenue requirement maximum for the period beginning January 1, 2015. To determine whether changes should be made to the revenue requirement cap or the GMC structure, the ISO has updated its 2012 cost of service analysis, which was based on 2010 costs, for 2015 and beyond., o Estimate cost of minimum size service and multiply by nwnber of services to get customer component. o Ifoverhead and underground services are booked separately, they should be handled separately. Most companies do not book s~rvice by size. This requires an engineering estimate of the cost of the mini-mum size, average length service..

The Prime Group LLC Overview of Electric Cost of Service. Listing of page numbers from the last published 2011 edition of the Service Standards & Guide and the corresponding page numbers in the new edition for 2017., with the NARUC Guidelines for Cost Allocations and Affiliate Transactions (“NARUC Guidelines”). More specifically, the founding principles of this Cost Allocation Manual are to a) directly charge as much as possible to the entity that procures any specific service, and b).

The AGA FERC Manual A Guide for Local Distribution

ferc cost of service manual

PJM Manual 15. This course provides a comprehensive overview of the agency’s impact on the electric power industry. This course is designed for attendees who are seeking a basic knowledge of FERC, desiring a refresher course, or wanting to learn about how the Trump administration and changes in congressional leadership might influence the commission. https://en.wikipedia.org/wiki/Dominion_Cove_Point_LNG Cost Allocation Manual (CAM) and the Service Agreement to support internal and external financial reporting. * Annual and Quarterly reports to FERC (FERC Form Nos. 1 and 3Q) for 2009 and March 31, 2010. * Annual Report to the Delaware Commission (FERC Form No. 2) f.

ferc cost of service manual


purpa title ii compliance manual 6 (3) wholesale markets that are comparable to (1) or (2). • FERC, by its rulemaking in Order 688, determined that MISO, PJM, ISO-NE, the NYISO, and service under traditional cost‐of‐service ratemaking. The first involvement of the Coalition of Publicly Traded Partnerships with this issue was in 1995, when FERC issued what came to be known as the Lakehead decision. In a

10/11/2019 · ODEC and other self-supply load-serving entities in PJM argue that FERC's order to expand the MOPR will unravel their business model and undermine their roles in local economic development. … The AGA FERC Manual: A Guide for Local Distribution Companies [American Gas Association] on Amazon.com. *FREE* shipping on qualifying offers. The AGA FERC Manual, 2011 edition, is an authoritative source of information about how FERC's rules affect local distribution companies (LDCs) and other users of pipeline services. The manual provides valuable insights into dealing with FERC's …

16/10/2012 · Execute the FERC Reporting Process with SAP BPC by Dr. Marco Sisfontes-Monge, Managing FERC for service and operating companies cannot be executed at the same time. Therefore, either assigning the FERC indicator at the cost center or … Forest Service Directives. The Forest Service Directive System consists of the Forest Service Manual and Handbooks, which codify the agency's policy, practice, and procedure. The system serves as the primary basis for the internal management and control of all programs and the primary source of administrative direction to Forest Service employees.

The Federal Energy Regulatory Commission (FERC) is the United States federal agency that regulates the transmission and wholesale sale of electricity and natural gas in interstate commerce and regulates the transportation of oil by pipeline in interstate commerce. FERC also reviews proposals to build interstate natural gas pipelines, natural gas storage projects, and liquefied natural gas (LNG Electric Utility Cost Allocation Manual. National Association of Regulatory Utility of service classification coincidence factor coincident demands Commission company’s Conductors and Devices cost allocation cost group cost of service customer class customer component customer groups customer-related customer’s demand component Demand

FERC issued its 2020 update of filing fees, based on its Fiscal Year 2019 costs. The cost of filing petitions for declaratory order, other than those filed under Federal Power Act … This two-day course is designed to explore the basic structure of cost of service applied to natural gas delivery at the state jurisdictional level. The course begins by setting cost of service and pricing questions in the context of the overall regulatory structure.

16 class. The National Association of Regulatory Utility Commissioners (“NARUC”) cost 17 allocation manual notes that “While opinions vary on the appropriate methodologies to be 18 used to perform cost studies, few analysts seriously question the standard that service 19 . should be provided at cost.” 1 20 with the NARUC Guidelines for Cost Allocations and Affiliate Transactions (“NARUC Guidelines”). More specifically, the founding principles of this Cost Allocation Manual are to a) directly charge as much as possible to the entity that procures any specific service, and b)

PEC Cost of Service Manual The purpose of a cost of service study is to assign the total costs incurred by the Company in the test year to the jurisdictions and customer classes responsible for the costs. The study directly assigns or allocates the Company’s revenues, expenses, and rate base among the regulatory jurisdictions and GAS DISTRIBUTION RATE DESIGN MANUAL Chapter I - Historical Concepts Chapter II - Rates Based on Cost of Service A. Basic Concepts 1. Revenue Requirements 2. Rate Class Determination 3. Rate now the Federal Energy Regulatory Commission ( FERC).

Cost Allocation Manuat Wrnent Number 00-00-01 Section Controls subject TABLE OF CONTENTS This table of contents is intended to give a cover-to-cover overview of the contents and organization of the AEP Cost Allocation Manual (CAM). See HOW TO USE THIS MANUAL (00-00-02) for an explanation of the numbering system. TAB/SECTION SUBJECT LOCAT I OM Cost of Service Rates Standards. Commission regulations (В§ 284.123(b)(2) state:If an intrastate pipeline does not choose to make any election under paragraph (b)(1), it shall apply for Commission approval, by order, of the proposed rates and charges by filing with the Commission the proposed rates and charges, and information showing the proposed rates and charges are fair and equitable.

ELECTRIC UTILITY COST ALLOCATION MANUAL

ferc cost of service manual

909 Natalie Regulated utilities manual. 1. File a report with FERC describing implementation 2. Set avoided cost rates 3. Set a standard rate for QFs of 100 kW or less 4. Set rates for standby service 5. Address interconnection costs 6. Establish a procedure for handling complaints The utility obligations are described below: 1. Purchase at avoided cost 2. Provide standby service 3., 18/3/2018 · To access the remainder of Freak Out!- FERC's Move on MLPs and Cost-of-Service Rates Puts Wall Street in a Tizzy you must be logged as a RBN Backstage Pass™ subscriber.. Full access to the RBN Energy blog archive which includes any posting more than 5 days old is available only to RBN Backstage Pass™ subscribers. In addition to blog archive access, RBN Backstage Pass™ resources ….

The Prime Group LLC Overview of Electric Cost of Service

FERC Ends Income Tax Allowance Cost Recovery in MLP. 16 class. The National Association of Regulatory Utility Commissioners (“NARUC”) cost 17 allocation manual notes that “While opinions vary on the appropriate methodologies to be 18 used to perform cost studies, few analysts seriously question the standard that service 19 . should be provided at cost.” 1 20, Federal Energy Regulatory Commission (FERC) approval of another revenue requirement maximum for the period beginning January 1, 2015. To determine whether changes should be made to the revenue requirement cap or the GMC structure, the ISO has updated its 2012 cost of service analysis, which was based on 2010 costs, for 2015 and beyond..

The Federal Energy Regulatory Commission (FERC) is the United States federal agency that regulates the transmission and wholesale sale of electricity and natural gas in interstate commerce and regulates the transportation of oil by pipeline in interstate commerce. FERC also reviews proposals to build interstate natural gas pipelines, natural gas storage projects, and liquefied natural gas (LNG outside in performing rate studies, cost-of-service studies, depreciation studies, benchmark (cost) evaluations, and other such studies are generally all based off of the FERC Uniform System of Accounts. Once again, the cost to convert existing data to the FERC system or to develop

PEC Cost of Service Manual The purpose of a cost of service study is to assign the total costs incurred by the Company in the test year to the jurisdictions and customer classes responsible for the costs. The study directly assigns or allocates the Company’s revenues, expenses, and rate base among the regulatory jurisdictions and Electric Utility Cost of Service Analysis This package was prepared in 1992 for the Arizona Public Service Commission. Due to importation from now-obsolete software, some formatting has been lost, and no attempt to restore it has been made. Part 1 deals with the fundamentals of cost of service analysis, and the presentation of study results.

16/10/2012 · Execute the FERC Reporting Process with SAP BPC by Dr. Marco Sisfontes-Monge, Managing FERC for service and operating companies cannot be executed at the same time. Therefore, either assigning the FERC indicator at the cost center or … NARUC is the national association representing the State Public Service Commissioners who regulate essential utility services in your State. NARUC members are responsible for assuring reliable utility service at fair, just, and reasonable rates.

Prior FERC Precedent. Prior to the Policy Statement, the Commission’s policy on the ability of electric storage resources to recover costs through cost-based and market-based rates has been guided by two primary decisions: Nevada Hydro, issued in 2008 and Western Grid, issued in 2010. reservoirs, dams and waterways. Essentially, FERC account 512, 513, 553, 530, 545 and 531 do not shed light on the components of maintenance, they simply state “This account shall include the cost of labor, materials used and expenses incurred in the maintenance…”. FERC Cost of Service Manual

Electric Utility Cost of Service Analysis This package was prepared in 1992 for the Arizona Public Service Commission. Due to importation from now-obsolete software, some formatting has been lost, and no attempt to restore it has been made. Part 1 deals with the fundamentals of cost of service analysis, and the presentation of study results. SECTION I of the Cost Allocation Manual provides three chapters to familiarize the reader with the terminology and principles of cost of service studies and cost allocation theory. Chapter 1 describes the nature of the electric utility industry in the United States.

Cost of Service Rates Manual While much has changed at the Federal Energy Regulatory Commission (FERC) over the past decades with respect to regulation of the interstate natural gas pipeline industry, cost-of-service ratemaking has remained a constant. FERC rate making process - cost-of-service manual study guide by bd90 includes 33 questions covering vocabulary, terms and more. Quizlet flashcards, activities and games help you improve your grades.

Electric Utility Cost Allocation Manual. National Association of Regulatory Utility of service classification coincidence factor coincident demands Commission company’s Conductors and Devices cost allocation cost group cost of service customer class customer component customer groups customer-related customer’s demand component Demand Forest Service Directives. The Forest Service Directive System consists of the Forest Service Manual and Handbooks, which codify the agency's policy, practice, and procedure. The system serves as the primary basis for the internal management and control of all programs and the primary source of administrative direction to Forest Service employees.

Electric Utility Cost of Service Analysis This package was prepared in 1992 for the Arizona Public Service Commission. Due to importation from now-obsolete software, some formatting has been lost, and no attempt to restore it has been made. Part 1 deals with the fundamentals of cost of service analysis, and the presentation of study results. 16 class. The National Association of Regulatory Utility Commissioners (“NARUC”) cost 17 allocation manual notes that “While opinions vary on the appropriate methodologies to be 18 used to perform cost studies, few analysts seriously question the standard that service 19 . should be provided at cost.” 1 20

Cost of Service Rates Manual While much has changed at the Federal Energy Regulatory Commission (FERC) over the past decades with respect to regulation of the interstate natural gas pipeline industry, cost-of-service ratemaking has remained a constant. with the NARUC Guidelines for Cost Allocations and Affiliate Transactions (“NARUC Guidelines”). More specifically, the founding principles of this Cost Allocation Manual are to a) directly charge as much as possible to the entity that procures any specific service, and b)

with the NARUC Guidelines for Cost Allocations and Affiliate Transactions (“NARUC Guidelines”). More specifically, the founding principles of this Cost Allocation Manual are to a) directly charge as much as possible to the entity that procures any specific service, and b) Guidelines for Cost Allocations and Affiliate Transactions: Federal Energy Regulatory Commission, Rural Utilities Service and the National Rural Electric Cooperatives Association as well as staff of various state public utility commissions. Cost Allocation Manual

This two-day course is designed to explore the basic structure of cost of service applied to natural gas delivery at the state jurisdictional level. The course begins by setting cost of service and pricing questions in the context of the overall regulatory structure. DUKE ENERGY CAROLINAS ELECTRIC COST OF SERVICE functionalized by FERC account. However, certain costs, such as The Cost of Service Manual describes how the accounting data is compiled and represented in the Cost of Service Study. Revised 1/2/2013 3

Utilities perform cost of service studies to determine what it costs to provide service to its customers, both in total and by individual rate class (e.g. residential, commercial, industrial). A cost of service study is one of the most effective analytic tools that a utility can rely on … Cost of Service Rates Standards. Commission regulations (§ 284.123(b)(2) state:If an intrastate pipeline does not choose to make any election under paragraph (b)(1), it shall apply for Commission approval, by order, of the proposed rates and charges by filing with the Commission the proposed rates and charges, and information showing the proposed rates and charges are fair and equitable.

Electric Utility Cost of Service Analysis This package was prepared in 1992 for the Arizona Public Service Commission. Due to importation from now-obsolete software, some formatting has been lost, and no attempt to restore it has been made. Part 1 deals with the fundamentals of cost of service analysis, and the presentation of study results. purpa title ii compliance manual 6 (3) wholesale markets that are comparable to (1) or (2). • FERC, by its rulemaking in Order 688, determined that MISO, PJM, ISO-NE, the NYISO, and

Public Service Company of Colorado, a Colorado corporation Cost Assignment and Allocation Manual Pursuant to 4 CCR 723-3-3500 et seq. and 4 CCR 723-3-4500 et seq. Table of Contents Section Introduction I Definitions Regulated and Non-regulated Divisions and Activities II Overview Regulated Activities Incidental Services PJM Manual 15: Cost Development Guidelines Table of Contents 4.3.1 Total Fuel Related Cost.....44

FERC Cost-of-Service Rates Manual 4. LEGAL DEFINITION COST OF CAPITAL RETURN US SUPREME COURT 1. “The return should be reasonably sufficient to assure confidence in the financial soundness of the utility and should be adequate, under efficient and economical management In July 2011, the Federal Energy Regulatory Commission (FERC) issued order 1000. The stated purpose was to increase regional transmission development by eliminating long-standing monopolies and create competition and incentives for innovative, cost-effective projects.

Modern FERC Electricity 101 What Do I Need to Know? ~ EUCI

ferc cost of service manual

California ISO 2015 GMC Update Cost of Service Study. 16 class. The National Association of Regulatory Utility Commissioners (“NARUC”) cost 17 allocation manual notes that “While opinions vary on the appropriate methodologies to be 18 used to perform cost studies, few analysts seriously question the standard that service 19 . should be provided at cost.” 1 20, Disclaimer: The information contained within this manual, along with other NYISO manuals, is intended to be used for information purposes only, and is subject to change..

Cost Assignment and Allocation Manual June 2012

ferc cost of service manual

Report on the Implementation of the Public Utility. presents transmission cost allocation methodologies for reliability transmission projects, generation interconnection, and economic transmission projects for all RTOs. 4 U.S. Court of Appeals for the Seventh Circuit, Illinois Commerce Commission, et al. v. FERC, Nos. 08-1306, et al. https://en.m.wikipedia.org/wiki/Gettysburg_Area_School_District FERC said Thursday it will no longer allow master limited partnership (MLP) interstate natural gas and oil pipelines to recover income tax allowances in cost of service rates..

ferc cost of service manual


• Implement quarterly update for cost of station service for steam unit startup. Purpose Whenever there is reference in this manual to a FERC Account it is implicitly understood Manual 15: … FERC said Thursday it will no longer allow master limited partnership (MLP) interstate natural gas and oil pipelines to recover income tax allowances in cost of service rates.

SECTION I of the Cost Allocation Manual provides three chapters to familiarize the reader with the terminology and principles of cost of service studies and cost allocation theory. Chapter 1 describes the nature of the electric utility industry in the United States. Federal Energy Regulatory Commission (FERC) approval of another revenue requirement maximum for the period beginning January 1, 2015. To determine whether changes should be made to the revenue requirement cap or the GMC structure, the ISO has updated its 2012 cost of service analysis, which was based on 2010 costs, for 2015 and beyond.

Forest Service Directives. The Forest Service Directive System consists of the Forest Service Manual and Handbooks, which codify the agency's policy, practice, and procedure. The system serves as the primary basis for the internal management and control of all programs and the primary source of administrative direction to Forest Service employees. reservoirs, dams and waterways. Essentially, FERC account 512, 513, 553, 530, 545 and 531 do not shed light on the components of maintenance, they simply state “This account shall include the cost of labor, materials used and expenses incurred in the maintenance…”. FERC Cost of Service Manual

DUKE ENERGY CAROLINAS ELECTRIC COST OF SERVICE functionalized by FERC account. However, certain costs, such as The Cost of Service Manual describes how the accounting data is compiled and represented in the Cost of Service Study. Revised 1/2/2013 3 10/11/2019 · ODEC and other self-supply load-serving entities in PJM argue that FERC's order to expand the MOPR will unravel their business model and undermine their roles in local economic development. …

PEC Cost of Service Manual The purpose of a cost of service study is to assign the total costs incurred by the Company in the test year to the jurisdictions and customer classes responsible for the costs. The study directly assigns or allocates the Company’s revenues, expenses, and rate base among the regulatory jurisdictions and • Implement quarterly update for cost of station service for steam unit startup. Purpose Whenever there is reference in this manual to a FERC Account it is implicitly understood Manual 15: …

A credit to the cost-of-service is a reduction to the cost-of-service. If the pipeline has processing facilities, it may extract salable liquids from the gas stream. We attempt to project the level and the price for the products and we credit this amount to the cost-of-service. DUKE ENERGY CAROLINAS ELECTRIC COST OF SERVICE functionalized by FERC account. However, certain costs, such as The Cost of Service Manual describes how the accounting data is compiled and represented in the Cost of Service Study. Revised 1/2/2013 3

Forest Service Directives. The Forest Service Directive System consists of the Forest Service Manual and Handbooks, which codify the agency's policy, practice, and procedure. The system serves as the primary basis for the internal management and control of all programs and the primary source of administrative direction to Forest Service employees. o Estimate cost of minimum size service and multiply by nwnber of services to get customer component. o Ifoverhead and underground services are booked separately, they should be handled separately. Most companies do not book s~rvice by size. This requires an engineering estimate of the cost of the mini-mum size, average length service.

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