This course provides an introduction in to utility rate structure and the need for utilities to receive an adequate return on investment (ROI). The participant will learn that the costs of operating and maintaining a utility system can be classified as fixed and variable costs. Within each of these broad categories, detail is provided to show how costs are allocated. Because utility systems vary in size and in composition of customer types, this course will show there are many different rate structures to ensure that customers pay their fair share for the cost of service. Various rates, such as simple straight line rates based only on energy consumption, based on energy and demand, based on interruptibility, and based on time-of-day service, are also discussed.