Following completion of Chapter 8, students should be able to:

1. Determine revenue needs for a small utility.
2. Itemize various system expenses.
3. Relate costs to level of service.
4. Distribute costs to customers.
5. Keep accurate records of costs and sources of revenues.
6. Develop rates for a small wastewater utility.
7. Provide stable financial management for a small utility.
8. Determine where and how to look for sources of financial assistance.

The purpose of this chapter is to teach operators how to evaluate the financial stability of their utility, determine the revenue needs of the utility, and develop a fair and equitable rate structure that generates sufficient revenue.

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