{
  "url": "https://openlegislation.uk/water-authorities-return-on-assets-order-1987/article-2",
  "json_url": "https://openlegislation.uk/water-authorities-return-on-assets-order-1987/article-2.json",
  "legislation": "uksi/1987/2022",
  "legislation_title": "The Water Authorities (Return on Assets) Order 1987",
  "legislation_url": "https://openlegislation.uk/water-authorities-return-on-assets-order-1987",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Current cost accounting",
  "text": "In determining for the purposes of this Order the value of a water authority’s net assets and its current cost operating profit, the authority shall have regard to the guidance about current cost accounting contained in the publication entitled“Statement of Standard Accounting Practice No. 16” issued by the bodies represented on the Consultative Committee of Accountancy Bodies in March 1980.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/2022/article/2",
    "retrieved_at": "2026-10-29T16:17:09.757835+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}