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2005-2006
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Regulatory Accounting Rules
What's new
Price Setting 2021-27
Price Setting 2015-21
Price Setting 2010-15
Price Setting 2006-10
Price Setting 2002-06
Scottish Water's Performance
Competition
Annual reports
Press Releases
Information notes
Governance
Commission Minutes & Papers
Speeches and Presentations
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Scottish Water's Annual Return
2018-2019
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2005-2006
Annual Return
Regulatory Accounting Rules
2004-2005
2003-2004
2002-2003
Business Stream’s Annual Return
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