著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Salmonson, R. F. and Michigan State University. Institute of Public Utilities","Public utility accounting : models, mergers, and information systems",,"Institute of Public Utilities, Michigan State University",1971,MSU public utilities papers,,087744109X,,https://cir.nii.ac.jp/crid/1130282269077312768