Chapter 36
Regulated Utilities
Along with key members of the KPMG power and utility team: Robert Bergbauer (advisory partner and regulatory leader), Steve Rathjen (audit partner), Tim McCann (audit partner), Kevin Hughes (audit partner),Chet Williams (audit partner), Rod Andersen (tax partner and federal tax leader). John Lathrop (audit partner), Jason Harris (audit partner) David Ellerbeck (audit partner), Scott Heiser (audit senior manager), Michael Kraehnke (partner, department of professional practice), Yunyoung Shin (senior manager, department of professional practice), and John Kunasek (advisory partner and KPMG power and utilities overall industry leader). Mr. Kempke also wishes to acknowledge the work completed on previous versions of this chapter by Benjamin A. McKnight III, Alan D. Felsenthal, and Robert W. Hriszko, all formerly of Arthur Andersen LLP.
36.1 Nature and Characteristics of Regulated Utilities
(a) Introduction to Regulated Utilities
(b) Descriptive Characteristics of Utilities
(b) Chicago, Milwaukee & St. Paul Railroad Co. v. Minnesota ex rel. Railroad & Warehouse Comm
36.3 Regulatory Commission Jurisdictions
(a) Federal Regulatory Commissions
(b) State Regulatory Commissions
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