Cost of Service & Rate Design

Determining the cost of serving utility customers is a complex and crucial endeavor. Utilities need a partner that can provide a comprehensive analysis specific to their needs and overall strategy.


At 1898 & Co., we prepare retail and wholesale cost of service studies for electric, water, wastewater and solid waste utilities. Because we have deep financial and technical knowledge, we offer analysis that’s practical, flexible and reflective of your specific needs. We help you:

  • Determine what it costs to serve your customers by customer class and component (fixed, variable).
  • Use sophisticated models to determine revenue requirements, and customer cost allocation that considers multiple allocation methodologies.
  • Support our findings through filings and stakeholder presentations.


Our consultants bring deep financial and utility experience to every project. When you work with 1898 & Co., you’re working with consultants who serve as a resource hub, offering practical guidance rooted in industry best practices. We:

  • Have conducted cost of service studies for every type of utility across the country.
  • Bring a broad background of experience that is both financial and technical.
  • Understand emerging trends and technologies.
  • Routinely present analysis to stakeholders in a clear and comprehensive manner.
  • Understand market shifts, stakeholder demands and the broad utility landscape.
  • Provide training through APPA and AWWA.