Every figure here carries its unit, the period it belongs to and the document it was posted from; a number without those three is not entered.
How we post: how a figure is read into this ledger
period FY2026 · Q3 — closes 2026-09-30folio 001kept by The Scupper Ledger (a named ledger, not a person)
Where the figures come from
Every number in this ledger is one of four things: a rate in currency per billing unit, a revenue requirement in currency per fiscal year, a reserve balance with its target, or a cost per property per year. A figure missing its unit is not entered here. A figure missing the period it belongs to is not entered here either.
Units and the trap that goes with each
| Quantity | Unit | The trap |
|---|---|---|
| Rate | currency per billing unit | the billing unit is a survey decision, not a measurement |
| Revenue requirement | currency per fiscal year | the reserve line is the one that is usually missing |
| Reserve balance | currency, with a target | a balance without a target cannot be judged |
| Cost per property | currency per year | the denominator decides which option looks cheaper |
How a document is admitted
A document is used only if it is a specific publication that supports a specific sentence in the entry, and only if it can be opened. Adopted budgets, published rate studies, cost and performance databases, and audit or oversight reports are preferred, because each of them states its method. A vendor's own cost claim is admitted only where the vendor is describing its own product.
What is measured here and what is not
This ledger reports what documents publish and what a stated method produces. It does not advise on procurement, does not rank vendors, and does not accept advertising. Where an entry quotes a jurisdiction's figure it names the document and the fiscal year, because the same named figure in two different years is two different figures.
The figures published in the entries are single-jurisdiction observations. They are published because the method is stated and can be repeated, not because they describe every system of that size.
Documents posted to this account
- 0110 Steps: To Developing Utility Ratessupports the step-by-step method by which a rate figure is developed
- 02Best Practices in Utility Rate Settingsupports the rate-setting practice the ledger's conventions follow
- 03M1 Principles of Water Rates, Fees, and Charges, Seventh Edition (sample)supports the rate-setting principles that the posting rule is drawn from
Each line points at one specific document, with its own title as the link text. No line is a home page and no line is a search result.
open Rule it off and stop Rule it off and stop once you know which unit a figure is in. Every other account assumes it.