Produção Nacional
Um estudo das particularidades da contabilidade regulatória e seus impactos tarifários
2019; Brazilian Journal of Development; Volume: 5; Issue: 11 Linguagem: Inglês
10.34117/bjdv5n11-250
ISSN2525-8761
AutoresD. Longo, Eloir Trindade Vasques Vieira, Lorrainy Kelly Silva Bortoli,
Tópico(s)Academic Research in Diverse Fields
ResumoDue to the methodology applied by the National Electric Energy Agency (ANEEL) to calculate the tariff adjustment index, it is necessary to have separate accounting records with the Electricity Distributors, among which are the Assets Linked to Concession and Assets and Liabilities.Regulatory, the latter being the focus of this work.In this context, the present study addressed the accounting particularities of the electricity distribution companies as well as the respective impacts on the electricity tariff.The study was explanatory, bibliographical, analytical and qualitative.After contextualizing the theme, as an example, the regulatory liabilities and assets recognized in the current tariff of Energisa Mato Grosso do Sul Distribuidora de Energia S / A were presented, which had a significant representation in the 2016 tariff adjustment index.These financials are exclusive.electricity concessionaires, since tariffs charged to consumers are adjusted once a year, so variations in purchased energy, transmission and sector charges are passed on to consumers only in the following tariff processes.
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