Table of Content: 6.5 Leasing -- 6.5.1 Capital Leasing -- 6.5.2 Certificates of Participation -- 7.0 ISSUING MUNICIPAL SECURITIES: THE PROCESS -- 7.1 Private Placement -- 7.2 Negotiated Sale -- 7.3 Competitive Sale -- 8.0 FINANCING CONSIDERATIONS FOR INVESTOR-OWNED UTILITIES -- 9.0 SUMMARY -- 10.0 REFERENCES -- Chapter 5: Determination of Revenue Requirements -- 1.0 INTRODUCTION -- 2.0 APPROACHES TO DETERMINE REVENUE REQUIREMENTS -- 2.1 Cash-Needs Approach -- 2.2 Operations and Maintenance Expenses -- 2.3 Operations and Maintenance Reserve -- 2.4 Debt Service Payments -- 2.5 Capital Expenditures