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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Why the Same Termination Fee Schedule Doesn't Work for Every Large Load
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Policy & Regulatory
Rates & Finance
What AI and Smart Metering Actually Do to Your Books
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Water Utilities
Rates & Finance
Financing the Water Infrastructure Backlog
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Water Utilities
Rates & Finance
Time Blocking Leads to Productivity
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Industry & Management
PFAS Regulation Is Moving Again - Here's What It Means for Your Books
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Water Utilities
Rates & Finance
What's Actually Driving Water Rate Increases Right Now
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Water Utilities
Rates & Finance
Where to Begin Your AI Implementation: Build a Task-Level Inventory First
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AI Applications
The Finance Office of the Future
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AI Applications
Contributions in Aid of Construction for Large Loads
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Construction Accounting
What FERC's June 18 Orders Mean for Utility Rate Design and Interconnection
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Policy & Regulatory
Rates & Finance
GASB 101: Compensated Absences: What Changed and What It Means for Utility Financial Statements
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Regulatory Accounting
Time-of-Use and Dynamic Pricing: Promise vs. Reality
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Rates & Finance
Regulatory Lag: Utility Friend or Foe?
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Rates & Finance
Policy & Regulatory
Performance-Based Ratemaking: Incentives, Design, and Regulatory Risk
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Rates & Finance
Policy & Regulatory
Low-Income Rate Design: Lifeline Rates, LIHEAP, and the Affordability Challenge
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Rates & Finance
Formula Rates vs. Traditional Rate Cases: When Each Approach Makes Sense
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Rates & Finance
Policy & Regulatory
Electrification Loads and Rate Design Implications
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Rates & Finance
Net Metering and the Cost-Shift Debate: What the Evidence Actually Shows
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Rates & Finance
Stranded Asset Risk in Large Load Agreements: How Utilities Can Protect Ratepayers
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Rates & Finance
Policy & Regulatory
Why a Standard Large-Power Tariff Isn't Enough for Large Load Customers
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Rates & Finance
Rate Base Implications of Large Load Agreements: A Primer for Utility Accountants
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Rates & Finance
Load Factor Pricing: The Rate Design Concept That Affects Large Load Customers and How to Use It Fairly
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Rates & Finance
Six Provisions Every Large Load Service Agreement Should Include
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Rates & Finance
Policy & Regulatory
Deferred Costs and Large Load Infrastructure: What ASC 980 Allows and What It Doesn't
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Rates & Finance
Dedicated Infrastructure Riders: The Most Equitable Way to Recover Large Load Facility Costs
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Rates & Finance
Fixed vs. Volumetric Rate Structures: Understanding the Utility Death Spiral
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Rates & Finance
Data Center Developer Agreements: Accounting Questions That Need Answers Now
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Rates & Finance
Accounting for CIAC Under GASB 33 and GASB 62
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Regulatory Accounting
Using the Electric Fuel Adjustment Clause
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Rates & Finance
Using an Expert Witness to Support Your Rate Case
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Rates & Finance
Trends in Time of Use Electric Rates
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Rates & Finance
Municipal Broadband Feasibility Study Fundamentals
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Rates & Finance
Municipal Broadband Cost of Ownership
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Rates & Finance
Innovative Auditor or Controller
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Rates & Finance
Benefits of Municipal Broadband
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Rates & Finance
Embracing Artificial Intelligence in Power and Utilities Accounting and Ratemaking
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Rates & Finance
Municipal Broadband Success Stories
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Industry & Management
Electric Cost of Service
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Rates & Finance
Allocating Broadband Costs
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Rates & Finance
Cost of Solar Ownership
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Rates & Finance
Training Utility Finance Staff in an Ai World
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AI Applications
The Finance Organization Chart in an Ai Centered Organization
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AI Applications
Designing Distributed Energy Resource Rates
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Rates & Finance
Establishing an Ai Security Policy
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AI Applications
Data Readiness for a Smooth Ai Transition Process
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AI Applications
Training Your Team for New Roles in an Ai Organization
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AI Applications
Cut Electric Operating Costs
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Rates & Finance
Applying Ferc Fundamentals to Electric Cost of Service Studies
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FERC & RUS Accounting
Top 10 Utility Accounting Mistakes
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Industry & Management
Sewer Rate Fundamentals
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Rates & Finance
Outsourcing Training to Jumpstart Your Teams Knowledge
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FERC & RUS Accounting
Jump Starting Your Consulting Career
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Industry & Management
Employee's Standing Out in Their Careers
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Industry & Management
Case Study Municipal Chart of Accounts
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FERC & RUS Accounting
Where Fixed Assets Are Classified Directly Impacts Rates
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Rates & Finance
Ferc Rus Accounting Electric Construction Equipment Costs
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Construction Accounting
Power Cost Adjustment the Fairness Factor
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Rates & Finance
Power Supply Industrial Service Contracts
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Rates & Finance
Water Conservation Rates
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Rates & Finance
Artificial Intelligence Implementation
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AI Applications
Countering Board Arguments Against Rate Increases
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Rates & Finance
Board Responsibility for Bond Rating
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Industry & Management
Solar Rate Trends
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Rates & Finance
Trends in Types of Electric Rates
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Rates & Finance
Productivity Tips
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Industry & Management
Micro Reactors the Next Generation of Power
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Industry & Management
Investing in Electric Field Construction Technology Tools Yields Immediate Benefits
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Industry & Management
Best Practices in Utility Fixed Assets and Continuing Property Records
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Construction Accounting
Better Project Accounting Using Ferc Rus Standards
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Construction Accounting
Impairment Accounting Using Asc 360 and Gasb 42
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Regulatory Accounting
Defer Early Retirement Losses on Generating Plants
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FERC & RUS Accounting
Case Study Moving Electric Rates to Cost of Service
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Rates & Finance
Ai Agents: Your New Personal Assistant
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AI Applications
Your 30 Day Plan to Implementing Artificial Intelligence
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AI Applications
Microreactors the Next Power Supply Option
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Industry & Management
Conservative Accounting Best Practices for Your Financials and Ratepayers
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Rates & Finance
Hurricane Ian and Sanibel Island Rebuild
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Industry & Management
Better Construction Budgeting Equals Better Financial Management
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Industry & Management
How Do You Account for Ciac Contributions in Aid of Construction
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Construction Accounting
Applying Enterprise Risk Management Techniques
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Industry & Management
Weekly and Evening Planning for Meeting Goals
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Industry & Management
Life is a Mist
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Industry & Management
Using Gasb 89 Shortchanges Customer Rates
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Regulatory Accounting
A Vision With a Plan
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Industry & Management
5 Ways to Ensure a Successful Erp Implementation
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Industry & Management
Online Training to Equip Your Team
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FERC & RUS Accounting
Power Bi for Utilities
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FERC & RUS Accounting
Electric Vehicle Subscription Rate
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Rates & Finance
Gasb 62 Asc 980 Misunderstanding the Intent
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Regulatory Accounting
Ferc Uniform System of Accounts
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FERC & RUS Accounting
Gasb 62 Asc 980 Rate Stabilization
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Regulatory Accounting
Gasb 62 Asc 980 Future Recoverable Costs
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Regulatory Accounting
Gasb 62 Asc 980 Storm Damage
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Regulatory Accounting
5 Ways to Improve Your Utility or Co Op Bond Rating
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Rates & Finance
Using Key Performance Indicators
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Rates & Finance
Using Co Op and Utility Key Performance Indicators
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Rates & Finance
Ferc Accounting 101 Train Your Team
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FERC & RUS Accounting
Gasb 62 Asc 980 Regulatory Accounting Advantages
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Regulatory Accounting
Marginal Cost Electric Rates
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Rates & Finance
Enterprise Risk Management
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Industry & Management
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