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Editor's Note

Competitive Versus Negotiated Municipal Bond Sales:
Why Issuers Choose One Method Over the Other
William Simonsen and William P. Kittredge

The Impact of Retail Wheeling on Municipal Electric Utilities:
The Case of Kansas The Evolution of Municipal Electric Utilities in Kansas
H. Edward Flentje

Kansas Municipal Electric Utilities in Perspective
John D. Wong

Modeling the Market for Kansas Municipal Electric Utility Electricity
John D. Wong

Accounting Developments:
GASB Update
Catherine L. Staples

Tax Law Developments:
Washington Update
Paul Streckfus