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Using Regulatory Accounting in Developing Rate Str

o    Instructors: Russell Hissom, CPA, Partner, Baker Tilly Virchow Krause

o    Description: While the accounting landscape continues to evolve, the basic part of the utility business – rate recovery – remains the fundamental accounting issue. This webinar will cover how to use accounting methods to match costs and revenues more effectively to utility rates. Topics covered in this session will include:

§  Application of GASB 62 – Regulatory accounting principles in cost deferral and revenue recognition

§  What are some rate recovery mechanisms for deferred costs?

§  What accounting guidance can we use for major overhauls of generating units to ease the impact on rates?

§  How to use regulatory accounting for contributed fixed assets

§  Why is revenue deferral a useful tool in managing earnings to bond coverage

This webinar will include attendee questions on some of their regulatory accounting issues and potential solutions following current guidance.





                 APPA Member: $89.00


                 Nonmember: $179.00


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