Scottish Water's Annual Return 2005-2006 Regulatory Accounting Rules

Regulatory Accounting Rules

Introduction

Regulatory Accounting Rule 1

Accounting and Current Costs and Regulatory Capital Values

Regulatory Accounting Rule 2

Classification of Expenditure

Regulatory Accounting Rule 3

Contents of Regulatory Accounts

Regulatory Accounting Rule 4

Analysis of Operating Costs, Revenues and Assets

Regulatory Accounting Rule 5

Transfer pricing in the water industry - Scotland

Section M Template

Analysis of Operating Costs, Revenue and Tangible Fixed Assets

Section N Template

Transfer pricing