用于构建保护率的管理和会计信息主题既简单又复杂。之所以简单，是因为必要的信息与所谓的三个“C”有关——即公用事业公司、客户群和消费模式所经历的成本。任何基本水价研究都需要这些信息，并且应该可以从任何管理良好的水务公司的账簿和记录中获得。复杂性源于这样一个事实，即构建保护率需要更多的信息，包括数量和细节。

The subject of management and accounting information for structuring conservation rates can be both simple and complex. Simplicity arises due to the fact that the requisite information is related to what may be termed the three "C's" -- namely the costs experienced by the utility, the customer base, and the consumption patterns. This information is needed for any basic water rate study and should be available from the books and records of any well-managed water utility. Complexity results from the fact that more information, both in terms of amount and detail, is required for structuring conservation rates.