Utility & Co-op Accounting and Finance Knowledge Hub

Over 100 practical articles on utility and co-op accounting, rate design, industry construction accounting standards, and financial management. Content addresses issues for electric, gas, wastewater, and water utilities.

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Financial data on a laptop
A One-Page AI Use Policy for a Utility or Cooperative
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AI Applications
Industry & Management
Artificial intelligence concept
When an AI Agent's Explanation Looks Right and Isn't: A Reconciliation Case
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AI Applications
Artificial intelligence concept
What Auditors and Commission Staff Will Ask About AI-Assisted Work
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AI Applications
Artificial intelligence concept
Prompt Rot: Why AI Prompts Drift and How to Maintain a Prompt Library
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AI Applications
Financial data on a laptop
Implementing AI in the Utility Finance Office Without Displacing Your Staff
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AI Applications
Industry & Management
Line workers on a utility pole
What Utility Accountants Still Need to Know When AI Does the Close
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AI Applications
FERC & RUS Accounting
Utility leadership meeting
Modernizing Corporate Training for Utilities and Co-ops: The Shift to On-Demand Learning
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Industry & Management
State capitol building
Why the Same Termination Fee Schedule Doesn't Work for Every Large Load
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Policy & Regulatory
Rates & Finance
Water treatment facility
What AI and Smart Metering Actually Do to Your Books
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Water Utilities
Rates & Finance
Water treatment facility
Financing the Water Infrastructure Backlog
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Water Utilities
Rates & Finance
Utility leadership meeting
Time Blocking Leads to Productivity
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Industry & Management
Water treatment facility
PFAS Regulation Is Moving Again: What It Means for Your Books
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Water Utilities
Rates & Finance
Water treatment facility
What's Actually Driving Water Rate Increases Right Now
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Water Utilities
Rates & Finance
Artificial intelligence concept
Where to Begin Your AI Implementation: Build a Task-Level Inventory First
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AI Applications
Artificial intelligence concept
The Finance Office of the Future
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AI Applications
Utility line construction crew
Contributions in Aid of Construction for Large Loads
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Construction Accounting
State capitol building
What FERC's June 18 Orders Mean for Utility Rate Design and Interconnection
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Policy & Regulatory
Rates & Finance
Accounting ledger and records
GASB 101 Compensated Absences: What Changed for Utility Financials
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Regulatory Accounting
Financial reports and a calculator
Time-of-Use and Dynamic Pricing: Promise vs. Reality
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Rates & Finance
Financial reports and a calculator
Regulatory Lag: Utility Friend or Foe?
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Rates & Finance
Policy & Regulatory
Financial reports and a calculator
Performance-Based Ratemaking: Incentives, Design, and Regulatory Risk
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Rates & Finance
Policy & Regulatory
Financial reports and a calculator
Low-Income Rate Design: Lifeline Rates, LIHEAP, and the Affordability Challenge
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Rates & Finance
Financial reports and a calculator
Formula Rates vs. Traditional Rate Cases: When Each Approach Makes Sense
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Rates & Finance
Policy & Regulatory
Transmission lines at sunset
Electrification Loads and Rate Design Implications
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Rates & Finance
Transmission lines at sunset
Net Metering and the Cost-Shift Debate: What the Evidence Actually Shows
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Rates & Finance
Transmission lines at sunset
Stranded Asset Risk in Large Load Agreements: How Utilities Can Protect Ratepayers
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Rates & Finance
Policy & Regulatory
Electric meters
Why a Standard Large-Power Tariff Isn't Enough for Large Load Customers
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Rates & Finance
Electric meters
Rate Base Implications of Large Load Agreements: A Primer for Utility Accountants
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Rates & Finance
Financial data on a laptop
Load Factor Pricing for Large Load Customers: How to Apply It Fairly
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Rates & Finance
Financial reports and a calculator
Six Provisions Every Large Load Service Agreement Should Include
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Rates & Finance
Policy & Regulatory
Financial reports and a calculator
Deferred Costs and Large Load Infrastructure: What ASC 980 Allows and What It Doesn't
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Rates & Finance
Financial reports and a calculator
Dedicated Infrastructure Riders: The Most Equitable Way to Recover Large Load Facility Costs
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Rates & Finance
Financial reports and a calculator
Fixed vs. Volumetric Rate Structures: Understanding the Utility Death Spiral
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Rates & Finance
Financial reports and a calculator
Data Center Developer Agreements: Accounting Questions That Need Answers Now
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Rates & Finance
Accounting ledger and records
Accounting for CIAC Under GASB 33 and GASB 62
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Regulatory Accounting
Transmission lines at sunset
Using the Electric Fuel Adjustment Clause
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Rates & Finance
Transmission lines at sunset
Using an Expert Witness to Support Your Rate Case
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Rates & Finance
Transmission lines at sunset
Trends in Time-of-Use Electric Rates
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Rates & Finance
Electric meters
Municipal Broadband Feasibility Study Fundamentals
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Rates & Finance
Electric meters
Municipal Broadband Cost of Ownership
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Rates & Finance
Financial data on a laptop
The Evolving Role of the Utility Auditor and Controller
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Rates & Finance
Financial reports and a calculator
Benefits of Municipal Broadband
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Rates & Finance
Financial reports and a calculator
Embracing Artificial Intelligence in Power and Utilities Accounting and Ratemaking
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Rates & Finance
Utility leadership meeting
Municipal Broadband Success Stories
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Industry & Management
Financial reports and a calculator
The Electric Cost of Service Study: How It Works
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Rates & Finance
Financial reports and a calculator
Allocating Broadband Costs
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Rates & Finance
Financial reports and a calculator
The True Cost of Solar Integration
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Rates & Finance
Artificial intelligence concept
Training Utility Finance Staff in an AI World
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AI Applications
Artificial intelligence concept
The Finance Organization Chart in an AI-Centered Organization
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AI Applications
Transmission lines at sunset
Designing Distributed Energy Resource Rates
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Rates & Finance
Financial data on a laptop
Establishing an AI Security Policy
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AI Applications
Financial data on a laptop
Data Readiness for a Smooth AI Transition
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AI Applications
Financial data on a laptop
Training Your Team for New Roles in an AI Organization
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AI Applications
Transmission lines at sunset
The Challenge of Reducing Electric Rates
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Rates & Finance
Rural power lines across farmland
Applying FERC Fundamentals to Electric Cost of Service Studies
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FERC & RUS Accounting
Utility leadership meeting
Top 10 Utility Accounting Mistakes
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Industry & Management
Water treatment facility
Sewer Rate Fundamentals
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Rates & Finance
Rural power lines across farmland
Outsourcing Training to Jump-Start Your Team's Knowledge
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FERC & RUS Accounting
Utility leadership meeting
Jump-Starting Your Consulting Career
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Industry & Management
Utility leadership meeting
Skills That Help Utility Employees Stand Out in Their Careers
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Industry & Management
Rural power lines across farmland
Case Study: Fitting FERC Accounts into a Municipal Chart of Accounts
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FERC & RUS Accounting
Electric meters
Where Fixed Assets Are Classified Directly Impacts Rates
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Rates & Finance
Utility line construction crew
FERC/RUS Accounting for Electric Construction Equipment Costs
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Construction Accounting
Electric meters
Power Cost Adjustment: The Fairness Factor
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Rates & Finance
Financial data on a laptop
Power Supply and Service Contracts for Industrial Customers
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Rates & Finance
Water treatment facility
Water Conservation Rates
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Rates & Finance
Financial data on a laptop
Implementing AI in Utility Finance: A Four-Step Cycle
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AI Applications
Financial reports and a calculator
Countering Board Arguments Against Rate Increases
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Rates & Finance
Utility leadership meeting
Delaying Rate Increases: The Board's Role in the Bond Rating
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Industry & Management
Financial reports and a calculator
Latest Trends in Residential Solar Rates
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Rates & Finance
Financial reports and a calculator
Trends in Types of Electric Rates
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Rates & Finance
Line workers on a utility pole
Productivity Tips for Utility Finance Professionals
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Industry & Management
Line workers on a utility pole
Micro Reactors: The Next Generation of Power
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Industry & Management
Line workers on a utility pole
Investing in Electric Field Construction Technology Tools Yields Immediate Benefits
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Industry & Management
Utility line construction crew
Best Practices in Utility Fixed Assets and Continuing Property Records
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Construction Accounting
Utility line construction crew
Better Project Accounting Using FERC and RUS Standards
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Construction Accounting
Accounting ledger and records
Impairment Accounting Using ASC 360 and GASB 42
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Regulatory Accounting
Rural power lines across farmland
Defer Early Retirement Losses on Generating Plants
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FERC & RUS Accounting
Financial reports and a calculator
Case Study: Moving Electric Rates to Cost of Service
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Rates & Finance
Artificial intelligence concept
AI Agents: Your New Personal Assistant
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AI Applications
Artificial intelligence concept
Your 30-Day Plan for Implementing AI
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AI Applications
Transmission lines at sunset
Conservative Accounting Best Practices for Your Financials and Ratepayers
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Rates & Finance
Financial data on a laptop
Hurricane Ian and Sanibel Island Rebuild
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Industry & Management
Financial data on a laptop
Better Construction Budgeting Equals Better Financial Management
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Industry & Management
Utility line construction crew
How Do You Account for Contributions in Aid of Construction (CIAC)?
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Construction Accounting
Utility leadership meeting
Applying Enterprise Risk Management Techniques
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Industry & Management
Utility leadership meeting
Weekly and Evening Planning for Meeting Goals
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Industry & Management
Utility leadership meeting
Life Is a Mist
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Industry & Management
Accounting ledger and records
How GASB 89 Shortchanges Customer Rates
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Regulatory Accounting
Utility leadership meeting
A Vision With a Plan
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Industry & Management
Utility leadership meeting
5 Ways to Ensure a Successful ERP Implementation
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Industry & Management
Rural power lines across farmland
Online Training to Equip Your Team
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FERC & RUS Accounting
Rural power lines across farmland
Power BI for Utility Finance Reporting
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FERC & RUS Accounting
Transmission lines at sunset
Electric Vehicle Subscription Rate
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Rates & Finance
Accounting ledger and records
5 Misunderstandings About Regulatory Accounting (ASC 980 / GASB 62)
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Regulatory Accounting
Rural power lines across farmland
FERC Uniform System of Accounts: The Foundation of Utility Accounting
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FERC & RUS Accounting
State capitol building
Rate Stabilization Under ASC 980 and GASB 62: Building a Rainy Day Fund
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Regulatory Accounting
Accounting ledger and records
Using ASC 980 and GASB 62 to Record Future Recoverable Costs
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Regulatory Accounting
Accounting ledger and records
Storm Damage Accounting Under ASC 980 and GASB 62
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Regulatory Accounting
Transmission lines at sunset
5 Ways to Improve Your Utility or Co-op Bond Rating
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Rates & Finance
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