This learning path is designed for new electric industry accounting professionals and provides a practical overview of utility finance and accounting, including core RUS accounting standards.

Courses included in this learning path:

• Comprehensive Introduction to the Electric Industry – How the Power Business Works
• Co-op and Utility Rate Study Fundamentals
• Mastering Electric Construction Cost Accounting under FERC & RUS Standards
• Optimizing Patronage Capital and Cash Reserves
• RUS Accounting 101
• Understanding and Reviewing Financial Statements
• Using Key Performance Indicators to Drive Better Performance

Build a strong foundation in electric utility and RUS accounting that supports day-to-day responsibilities and future professional growth.

This learning path is designed for new electric industry accounting professionals and provides a practical overview of utility finance and accounting, including core FERC accounting standards.

Courses included in this learning path:

• Comprehensive Introduction to the Electric Industry – How the Power Business Works
• Co-op and Utility Rate Study Fundamentals
• FERC Accounting 101
• Mastering Electric Construction Cost Accounting under FERC & RUS Standards
• Understanding and Reviewing Financial Statements
• Using Key Performance Indicators to Drive Better Performance

Build a strong foundation in electric utility and FERC accounting that supports day-to-day responsibilities and future professional growth.

This learning path is designed for experienced accounting professionals seeking deeper insight into advanced topics in accounting, rates, and financial reporting for utilities and cooperatives.

Courses included in this learning path:

• Applying Best Practices in Regulatory Accounting (GASB 62, ASC 980)
• Advanced Topics in Regulatory Accounting (GASB 62, ASC 980)
• Co-op and Utility Rate Study Fundamentals
• Electric Construction Accounting – Advanced FERC & RUS Topics
• The Keys to Allocating Interdepartmental Costs
• ASC 360 – Impairment Accounting
• GASB 42 – Impairment Accounting

These advanced courses provide the practical background needed to navigate a changing utility industry and confidently account for complex and non-routine transactions.

This learning path is designed for Board, Commission, and Council members seeking practical insight into utility financial reporting and rate-setting.

Courses included in this learning path:

• Approaches and Strategies to Optimize Patronage Capital and Cash Reserves
• Co-op and Utility Rate Study Fundamentals
• Introduction to the Electric Industry – How the Power Business Really Works
• Understanding and Reviewing Financial Statements
• Evaluating and Using Key Performance Indicators to Drive Better Performance

These courses highlight where to focus attention in financial reports and rate materials to support informed oversight, approvals, and decision-making.

This learning path equips finance leaders with best practices in electric construction accounting that directly support accurate cost recovery, defensible rates, and reliable financial reporting.

Courses included in this learning path:

• Accounting for Asset Impairments (FERC and GASB Standards)
• Advanced FERC & RUS Topics
• Analyzing and Classifying Project Costs
• Building and Using Standard Units
• Building Accurate and Defensible Overhead Rates
• Keys to Allocating Interdepartmental Costs
• Mastering Fixed Asset Accounting

Strong construction accounting practices lead to better cost-of-service results and more reliable financial statements.

For a broad range of classes in accounting, rates, and business strategy, an All-Access Annual or 3-Month Membership may be the perfect fit for your professional development needs.

An All-Access Membership includes:

    •    Unlimited access to 30+ expert-led courses and materials

    •    Over 30 continuing education credits, certified by the National Association of State Boards of Accountancy (NASBA)

    •    Downloadable spreadsheets, templates, and tools you can use immediately

    •    New content added regularly

    •    On-demand access from desktop, tablet, or mobile app

    •    Auto-renews with easy cancellation anytime

    •    Continued access through the end of your membership period, even after cancellation

We’re continuously expanding our course library with practical, example-driven content rooted in real-world best practices—so your learning evolves as the industry does.

This learning path is designed for accounting professionals seeking a practical understanding of regulatory accounting and how it is used to manage expenses, revenues, and rate recovery under ASC 980 and GASB 62.

Courses included in this learning path:

• Applying Best Practices in ASC and GASB 62 Regulatory Accounting – Expenses and Revenues
• Advanced Topics in Regulatory Accounting
• A Utility Accountant’s Yearly Journey Using Regulatory Accounting

Build a strong foundation in regulatory accounting that supports day-to-day financial management, rate stability, and long-term professional growth.

Learn how retail electric rates are built—from revenue requirements and cost allocation to modern rate design decisions. This learning path gives you the practical foundation needed to participate confidently in rate studies, pricing discussions, and board or management reviews.

Courses included in this learning path:

• The Keys to Allocating Interdepartmental Costs

• A Utility Accountant’s Yearly Journey Using Regulatory Accounting

• Co-op & Utility Rate Study Fundamentals: Building Revenue Requirements, Cost of Service, and Rates

• Developing Electric Vehicle Rates

• A Practical Guide to Modern Water Pricing Strategies

Ideal for utility finance professionals, analysts, managers, and board members who want a clear, real-world understanding of how retail electric rates are developed, evaluated, and explained.

We offer on-demand courses and structured learning paths customized for your utility or cooperative, with discounted group pricing.

Practical Business Training

Courses are designed for operations, accounting, finance, management, and leadership teams, and can be combined into short courses or full learning paths covering:

• FERC and RUS accounting and construction standards

• New board member and employee training in accounting, finance, and rates

• Cost-of-service studies and rate design

• Financial statement analysis and key performance indicators

• Regulatory accounting and rate recovery

We support bulk enrollment and provide progress tracking for your team or training manager.

Let’s Talk

Contact us to discuss a tailored group training program aligned with your team’s needs.