Abstract
Energy accounting combines engineering science with the insights of cost accounting theory. It requires the development of routine procedures to guide the information process on its way to the final decision maker. Energy accounting should not have to duplicate non-energy costing accounting efforts. While thermodynamics has established the basic performance criteria, the realities of operation often established others. It will be found in practice that instrument error is a more frequent problem than aberrant operation. The accounting system must be designed to cope with this recurring problem if it is to fulfill its decision making purpose.
Barrett, J. A. (1979). Energy Accounting for District Heating and Cooling Plants. Energy Systems Laboratory (http://esl.tamu.edu). Available electronically from
https : / /hdl .handle .net /1969 .1 /93887.