This slide presentation outlines information on AWWA Manual M54, Developing Rates for Small Systems. Topics covered include: reasons for developing a rate manual for small systems; small systems defined; Manual M54 applicable system characteristics; table of contents; importance of accurate customer data; types of customer information; customer classes; overview of financial planning process; development of financial plan; revenue projections; operation and maintenance expense projections; capital cost projections; other revenue requirements; traditional reserve funds; determining a pattern of revenue increases; rate design concepts; public involvement process; rate design process and objectives; and, special considerations.