Consumers' accounting in the smaller utility

Authors

W. G. Murfit
American Gas Association

Document Type

Article

Publication Date

1922

Abstract

Now, in order to follow more closely my subject, Consumers' Accounting in the Smaller Utility, let me first explain what is meant by the smaller utility. The Consumers' Accounting Committee issued to company members several months ago a questionnaire regarding their accounting systems. It was evident from the answers received that the most headway would be gained by separating the companies into two classes, the large ones and the small ones, as, for obvious reasons, the accounting system in the large ones differs materially from that in the small ones. The line of demarcation was arbitrarily set at five thousand meters. In discussing the small companies' accounting, I shall divide the subject into gas, merchandise, and sundry charges. Sundry charges are to include maintenance work and such other miscellaneous services charged for, as may be determined by the management or allowed by the rate schedules and regulations.

Relational Format

article

Comments

Originally presented at: 1922 Convention. American Gas Association

Series Title

1922 Convention. American Gas Association

Recommended Citation

Murfit, W. G. and American Gas Association, "Consumers' accounting in the smaller utility" (1922). Individual and Corporate Publications. 54.
https://egrove.olemiss.edu/acct_corp/54