本文讨论了费率制定过程。服务成本（或价格） 自来水公司的运营费用由两部分组成:运营费用 包括运营和维护费用、折旧、除收入以外的税费， 和所得税；资本成本，包括债务成本（利息） 以及对公用事业所有者的投资的公平回报（利润）。包括附录。

This paper discusses the rate making process. The cost of service (or price) of a water utility consists of two components: operating expenses, which include operation and maintenance expenses, depreciation, taxes other than income, and income taxes; and, capital costs, which include the cost of debt (interest) and a fair return (profit) to the owners of the utility for their investment. Includes appendix.