Overhead cost reporting – revising RAG2

Overhead cost reporting – revising RAG2

Published date: June 24, 2021
Closing date:


About Consultation

This consultation concerns proposed changes to the cost allocation guidance for the Annual Performance Report (APR). The current guidance on cost allocation for the APR is contained in our regulatory accounting guideline 2.08 (RAG 2.08). It sets out how companies should allocate costs across price controls and so ensures that data is published consistently across the sector. This promotes transparency and allows all stakeholders to understand and challenge companies.

We intend to publish the revised RAG2 in late 2021.

We invite comments from all stakeholders.

Where to send submissions

We would welcome comments on this document. Please email your response to [email protected].

The closing date for this consultation is 5pm Monday 2 August 2021. If you wish to discuss any aspect of this consultation, please contact Rob Lee on 0121 644 7776 or by email at [email protected].

Supporting documents