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Book part
Publication date: 1 January 2008

Mohamed E. Bayou

The deciding factor for operating a governmental project either as an independent, self-supporting municipal enterprise insulated from political influence or as a special…

Abstract

The deciding factor for operating a governmental project either as an independent, self-supporting municipal enterprise insulated from political influence or as a special revenue fund financed by tax levies is whether the amount of revenue generated covers the operating costs of the project. Cost allocation issues play an important role in this decision since the development of an acceptable user charge requires calculations of the full-cost per unit of service. If not properly understood and applied, these issues can produce unfair rates, which in turn may lead to wars between the city government and the communities it serves.

To understand the role of cost allocation in developing fair rates for a municipal enterprise's services, this article selects the most common public unity, the municipal water and sewer services, in particular, the Detroit Water and Sewer Department (DWSD). DWSD is one of the largest municipal enterprises in the United States and many of its pricing practices are typical of those followed by many cities in the United States. After presenting and illustrating the current DWSD's cost allocation and pricing procedures to highlight the unfair pricing incidents, the article proposes a modification to the current system that avoids these unfair pricing issues.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-84855-267-8

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Article
Publication date: 1 March 1990

Ian Gatenby and Carol Hooper

Discusses the implications of the Local Government Finance Act 1988as amended by the Local Government and Housing Act 1989. Explains therules regarding occupation, empty…

Abstract

Discusses the implications of the Local Government Finance Act 1988 as amended by the Local Government and Housing Act 1989. Explains the rules regarding occupation, empty property, valuation, challenging a rating, phasing of rates increases/reductions, composite hereditaments and community charge. Comments on new problem areas. Observes that the new rating system has made a complicated subject even more complicated. Concludes that the property manager has the opportunity to use the new system to best advantage.

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Property Management, vol. 8 no. 3
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 1 March 1992

Roger Enemy

Outlines the Local Government Finance Act which lays down the wayliving accommodation is to be treated for Community Charge purposes.Considers whether living accommodation…

Abstract

Outlines the Local Government Finance Act which lays down the way living accommodation is to be treated for Community Charge purposes. Considers whether living accommodation in offices should be rated or subject to the Community Charge, and whether it can make a difference to the amount of tax paid in high value locations.

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Property Management, vol. 10 no. 3
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes…

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15651

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

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Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 September 2001

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property…

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13782

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

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Facilities, vol. 19 no. 9
Type: Research Article
ISSN: 0263-2772

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Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes…

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13235

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Property Management, vol. 19 no. 3
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 1 May 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes…

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13224

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Journal of Property Investment & Finance, vol. 19 no. 5
Type: Research Article
ISSN: 1463-578X

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Article
Publication date: 1 March 1989

Roger Emeny

Provides a summary of developments in rating law and valuationduring 1989‐90, with particular emphasis on the 1990 revaluation.

Abstract

Provides a summary of developments in rating law and valuation during 1989‐90, with particular emphasis on the 1990 revaluation.

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Journal of Valuation, vol. 7 no. 3
Type: Research Article
ISSN: 0263-7480

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Article
Publication date: 1 September 2000

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property…

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25698

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Facilities, vol. 18 no. 9
Type: Research Article
ISSN: 0263-2772

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Article
Publication date: 1 March 2000

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes…

Downloads
22444

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Property Management, vol. 18 no. 3
Type: Research Article
ISSN: 0263-7472

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