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The execution of commodity contracts is an integral business function for utilities and power companies as they seek to optimize revenue, manage costs, and procure supply necessary for the production or delivery of power and natural gas. Common commodity contracts include:
•  Power purchase agreements
•  Tolling arrangements
•  Natural gas or other fuel supply agreements
•  Contracts for the purchase or sale of emission allowances
•  Contracts for the purchase or sale of renewable energy credits
The markets for energy and energy-related products continue to evolve, resulting in new products and contracts containing multiple elements (referred to interchangeably herein as elements, deliverables, or components) that sometimes complicate the accounting. This chapter provides a framework for evaluating the accounting for commodity contracts.
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