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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Featured Article

What City Councils and Boards Need to Know to Oversee a Utility

What city councils and cooperative boards need to oversee a utility: financial analysis, capital planning, rates, AI, and handling public meetings.

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Featured Articles

Utility leadership meeting
What City Councils and Boards Need to Know to Oversee a Utility
Water tower at dusk
Passing the Wrench: How Utilities Can Beat the Approaching Retirement Wave
Financial data on a laptop
A One-Page AI Use Policy for a Utility or Cooperative
Artificial intelligence concept
When an AI Agent’s Explanation Looks Right and Isn’t: A Reconciliation Case
Artificial intelligence concept
What Auditors and Commission Staff Will Ask About AI-Assisted Work
Artificial intelligence concept
Prompt Rot: Why AI Prompts Drift and How to Maintain a Prompt Library

Latest Articles

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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
Electric meters
Using Co-op and Utility Key Performance Indicators
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Rates & Finance
Accounting ledger and records
FERC Accounting 101: Train Your Team
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FERC & RUS Accounting
Accounting ledger and records
5 Reasons to Use Regulatory Accounting Under ASC 980 and GASB 62
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Regulatory Accounting
Financial data on a laptop
Marginal Cost Electric Rates
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Rates & Finance
Utility leadership meeting
Building an ERM-Lite Program for Small and Mid-Sized Utilities
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Industry & Management
Financial reports and a calculator
Zero Based Budgeting
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Rates & Finance
Line workers on a utility pole
Helping Employees Set and Develop Career Goals
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Industry & Management
Line workers on a utility pole
Electric Industry 101
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Industry & Management
Line workers on a utility pole
Top 5 Reasons to Apply FERC and RUS Overhead Practices
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Construction Accounting
Artificial intelligence concept
How AI Can Help You Prepare Board Packages and Minutes Faster
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AI Applications
Financial reports and a calculator
Co-op Cash Reserves and Patronage Capital Strategies
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Rates & Finance
Financial reports and a calculator
The Three-Point Formula for Utility Cost Allocations
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Rates & Finance
Artificial intelligence concept
High-Level Impacts of Generative AI on the Electric Industry (2025)
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AI Applications
Financial data on a laptop
Generative Artificial Intelligence and Its Impact on the Utility Accounting Department
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AI Applications
Line workers on a utility pole
Successful Methods for Establishing Goals
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Industry & Management
Financial reports and a calculator
Power Plant Joint Operating Audits
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Rates & Finance
Financial reports and a calculator
Why Electric Rates Undercharge Fixed Customer and Demand Costs
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Rates & Finance
Financial data on a laptop
Using AI to Boost Efficiency in Utility Finance and Accounting
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AI Applications
Transmission lines at sunset
Maintaining Your Utility Bond Rating
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Rates & Finance
Transmission lines at sunset
When the Board Won’t Approve a Rate Increase: Plan B Options
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Rates & Finance
Financial data on a laptop
10,000 Steps: Is It the Magic Number?
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Industry & Management
Utility line construction crew
Using AFUDC on Utility Construction Projects
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Construction Accounting
Rural power lines across farmland
Understanding Utility Business Processes
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FERC & RUS Accounting
Rural power lines across farmland
Trusting Best Practices in Utility Business Processes
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FERC & RUS Accounting
Financial reports and a calculator
FERC Account 374: Asset Retirement Costs for Distribution Plant
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FERC Account Reference
Accounting ledger and records
Revenue Decoupling Under ASC 980 and GASB 62
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Regulatory Accounting
Financial reports and a calculator
FERC Account 399: Other Tangible Property
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FERC Account Reference
Financial reports and a calculator
FERC Account 398: Miscellaneous Equipment
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FERC Account Reference
Financial data on a laptop
FERC Account 397: Communication Equipment
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FERC Account Reference
Utility line construction crew
FERC Account 396: Power Operated Equipment
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FERC Account Reference
Electric meters
FERC Account 395: Laboratory Equipment
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FERC Account Reference
Line workers on a utility pole
FERC Account 394: Tools, Shop and Garage Equipment
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FERC Account Reference
Accounting ledger and records
FERC Account 393: Stores Equipment
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FERC Account Reference
Utility line construction crew
FERC Account 392: Transportation Equipment
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FERC Account Reference
Utility leadership meeting
FERC Account 390: General Plant Structures and Improvements
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FERC Account Reference
Financial data on a laptop
FERC Account 391: Office Furniture and Equipment
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FERC Account Reference
Utility poles and power lines
FERC Account 373: Street Lighting and Signal Systems
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FERC Account Reference
Electric meters
FERC Account 371: Installations on Customers’ Premises
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FERC Account Reference
Electric meters
FERC Account 370: Meters
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FERC Account Reference
Utility poles and power lines
FERC Account 369: Services
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FERC Account Reference
Utility poles and power lines
FERC Account 368: Line Transformers
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FERC Account Reference
Utility poles and power lines
FERC Account 367: Underground Conductors and Devices
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FERC Account Reference
Utility poles and power lines
FERC Account 366: Underground Conduit
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FERC Account Reference
Utility poles and power lines
FERC Account 365: Overhead Conductors and Devices
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FERC Account Reference
Utility poles and power lines
FERC Account 364: Poles, Towers, and Fixtures
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FERC Account Reference
Electrical substation equipment
FERC Account 363: Storage Battery Equipment
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FERC Account Reference
Electrical substation equipment
FERC Account 362: Distribution Station Equipment
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FERC Account Reference
Electrical substation equipment
FERC Account 361: Distribution Structures and Improvements
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FERC Account Reference
Transmission lines at sunset
FERC Account 359: Roads and Trails
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FERC Account Reference
Electrical substation equipment
FERC Account 360: Distribution Land and Land Rights
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FERC Account Reference
Transmission lines at sunset
FERC Account 358: Underground Conductors and Devices (Transmission)
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FERC Account Reference
Transmission lines at sunset
FERC Account 359.1: Transmission Asset Retirement Costs
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FERC Account Reference
Transmission lines at sunset
FERC Account 357: Underground Conduit (Transmission)
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FERC Account Reference
Transmission lines at sunset
FERC Account 356: Overhead Conductors and Devices (Transmission)
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FERC Account Reference
Electrical substation equipment
FERC Account 355: Transmission Poles and Fixtures
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FERC Account Reference
Transmission lines at sunset
FERC Account 353: Transmission Station Equipment
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FERC Account Reference
Electrical substation equipment
FERC Account 354: Towers and Fixtures
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FERC Account Reference
Transmission lines at sunset
FERC Account 352: Transmission Structures and Improvements
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FERC Account Reference
Transmission lines at sunset
FERC Accounts 351.1–351.3: Computer Hardware, Software, and Communication Equipment
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FERC Account Reference
Transmission lines at sunset
FERC Account 350: Transmission Land and Land Rights
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FERC Account Reference
Transmission lines at sunset
Large Loads Are Coming: 5 Cost-Recovery Safeguards Before You Connect One
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Rates & Finance
Financial data on a laptop
Measuring the ROI of Reskilling Employees for AI
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AI Applications
Financial data on a laptop
Getting the Best AI Output
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AI Applications
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