BEREC Report Regulatory Accounting in Practice 2015

Document number: BoR (15) 143
Document date: 02.10.2015
Date of registration: 05.10.2015
Document type: Reports
Author: BEREC

This is the 11th annual report in a series summarising the findings of a detailed survey of regulatory accounting frameworks across Europe. The information has been gathered from National Regulatory Authorities (NRAs) and covers the implementation of regulatory cost accounting methodologies, which include allocation as well as annualisation methodologies, systems and processes.