Know where your money goes.  Utilities have seen changes that have driven increasing capital, operation, and maintenance costs. But how do you pay for all these expenditures? The path to strong financial health begins with an understanding of your cost of service. AE2S has provided cost of service and utility rate studies to numerous clients. By understanding their cost of service, these clients benefit by having a sound basis for rate setting, enabling them to initiate effective planning efforts and ultimately move toward self-sufficiency and strong financial health.