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Utility Accounting & Rates Specialists

Power and Utilities Courses For Every Experience Level

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Top Courses

Allocating Interdepartmental Costs

Allocating support costs in a multi-service utility or co-op is always a point of discussion on "how will this impact my budget?". Explore industry common methods that can make acceptance and discussion easier. (CPE credits - 1.00)

$57.00
10

FERC Uniform System of Accounts

The FERC Uniform System of Accounts (USOA) is the industry standard used in electric utility accounting. This course provides practical approaches to using the FERC USOA! (2.00 credits)

$87.00
13

FERC | RUS Construction Accounting Standards

The industry standard for electric construction accounting are FERC and RUS. This course shows how to account for electric construction and include all construction costs for recovery in customer rates. (1.70 credits)

$87.00
19

RUS Uniform System of Accounts

The RUS Uniform System of Accounts (USOA) is the industry standard used in electric co-op accounting. This course provides practical approaches to using the RUS USOA! (1.20 credits)

$87.00
13

Strategies for Patronage Capital and Cash Reserves

A key financing component for an electric cooperative operations and projects is called patronage capital. This class details patronage capital financing and how to calculate optimal cash reserves. (1.00 credits)

$57.00
7

How to Read and Analyze Financial Statements

If you're a new electric finance employee, Board Member, or in management, understanding the financials can be a challenge. Here's insights into analyzing financial statements, what to review, what to skip, and questions to ask. (CPE credits - 0.72)

$47.00
4

Introduction to the Electricity Business!

If you are new to the electric industry here's a quick jump start of how the business delivers electricity to its customers, what people do in a utility or co-op and how rates are developed! You'll be an expert in 30 minutes! (0.65 credits)

Free
10

In-depth Intro to the Electric Industry!

If you are new to the electric industry, here's an in-depth introduction of how the business delivers electricity to its customers, regulation, what people do to provide service, and how rates are developed! Be an expert in 2 hours! (1.76 credits)

$57.00
9

Implement &/or Discontinue ASC 980 | GASB 62

Accounting standards aren't always kind when it comes to matching major expenses to electric rates. Using ASC 980 and GASB 62 can close the gap. (CPE credits - 0.80).

$47.00
6

ASC 980 | GASB 62 Advanced Accounting

Is there a better way to record electric accounting transactions so they have more minimal impact on the financials? ASC 980/GASB 62 for capital items, obligations, rate recovery, and discontinuing reg accounting can assist. (CPE credits-2.16)

$127.00
14

ASC 980 | GASB 62 | Implementing Best Practices

A major expense might have put a damper on your electric financials. ASC 980 and GASB 62 will help you match expense recognition to electric rate recovery. It's easy to implement and use for co-ops and utilities of all sizes. (CPE credits - 3.1)

$137.00
14

ASC 980 & GASB 62 Example Applications

If your electric utility financials don't match your customer rate recovery intent, then ASC 980 and GASB 62 will bridge the gap. This class shows how to use ASC 980 and GASB 62 for common electric expense and revenue events. (CPE credits - 0.80).

$47.00
6

A year in the life of a co-op/utility accountant with regulatory accounting

GASB 62 is your friend in matching unexpected events to rate recover from customers. Here's a practical approach to implementing GASB 62 and our Top uses, plus learn the GASB 62 song for your next Board meeting! (1.67 credits)

$77.00
12

Implementing and Applying ASC 980 and GASB 62

If you need a new approach to recording major electric expenses, try ASC 980 and GASB 62. This class shows details on determining allowable events, journal entries, and financial statement disclosures (CPE credits - 0.60).

$47.00
5

Using Key Performance Indicators

If your role is to provide financial information or approve electric financial, rate, and strategy decisions, this course provides an overview of key performance indicators and how they are used to manage the business. (CPE credits -0.60)

$47.00
4

Analyzing Utility & Co-op Financial Statements & KPI's

For new electric co-op and utility board members, managers and employees, the financials may seem daunting and "what are KPIs"? We'll show you the parts to read, skim, and skip in the financials, and how KPI's can run the business (CPE credits -2.12)

$127.00
12

GASB 42 - Impairment Accounting

GASB 42 is the standard of impairment accounting for public power and municipal utilities. Here we present the details to follow in evaluating and accounting for impairments. (.95 credits)

$67.00
11

Asset impairments, decommissioning & regulatory accounting - GASB

Asset impairments are part of the utility business, especially with power plants. See how you can apply GASB 42 (impairments), GASB 83 (AROs), and GASB 62 (Reg accounting) to your situation. (1.00 CPE credits)

$57.00
11

ASC 360 - Impairment Accounting

ASC 360 is the standard of impairment accounting for private sector utilities and electric cooperatives. Here we present the details to follow in evaluating and accounting for asset impairments. (.95 credits)

$67.00
10

Developing Electric Rates

Every area of the electric utility/co-op business drives towards electric rates. We show you how budgets feed cost of service which feeds customer rates. Perfect info for new employees, managers, and Board Members. (CPE credits -1.24)

$67.00
8

Electric Rates 101 - The Revenue Requirement

If you are a new electric finance employee or Board Member, understanding electric rates is like learning a new language. Here is a high level look at how the budget process feeds directly into customer electric rates. (CPE credits - 0.40)

$47.00
4

Electric Rates 101 - Cost of Service and Rate Design

Understanding how electric rates are designed may not seem important to your position. But every area of the business drives towards electric rates. We show you how. Perfect info for new employees, managers, and Board Members. (CPE credits - 0.40)

$47.00
2

Water Rates 101

Water rates should be designed to recover the cost of operating the water utility. The process includes determining revenues, who caused costs, and designing fair rates. In this class we show you the process (1.40 credits)

$67.00
11

Power & Utilities ESG Reporting

ESG reporting is now or will be shortly part of reporting for all businesses. This course presents the ESG frameworks for electric, gas, and water utilities and co-ops, and shows examples of how to make it part of your reporting. (1.60 credits)

$47.00
10

Construction Accounting | Step 1 | Standard Units

Your goal is to build a solid electric construction accounting process. Using standard units is the first step. This class shows how you don't need to be an engineer to build an electric pole. (CPE credits - 1.20)

$67.00
7

Construction Accounting | Step 2 | Overheads

If there are gaps in your electric accounting project process you could be leaving overhead monies on the table and not collecting those costs in customer electric rates. This class details each overhead and its easy application. (CPE credits - 1.20)

$67.00
7

Construction Accounting | Step 3 | Classifying Projects

Where should the electric project costs be classified in the general ledger? Where - drives how rates are charged to your customers. This class shows detailed examples and insights on the proper accounting for electric projects. (CPE credits - 1.32)

$67.00
7

Construction Accounting | Step 4 | Fixed Assets

Less than stellar electric fixed asset records can be a drag on accounting processes, project accounting, and directly impact customer electric rates. We show you how LESS detail can lead to better results. (CPE credits - 1.14)

$67.00
7

Advanced Electric Construction Accounting

There are unique areas of electric work order and electric rates accounting that don't fit into the overall "box" of situations you'll encounter. Here are insights in how to accounting for some surprising areas. (CPE credits - 3.18)

$97.00
16

eBook - FERC Electric Construction Accounting

FERC electric construction accounting is the best practice in the electric industry. This book details introductory and advanced topics and will be a good reference tool as you work your way through transactions and processes.

$25.00
2

eBook - Discontinuing ASC 980 and GASB 62

This eBook shows how electric co-op and utility ASC 980 | GASB 62 | FERC regulatory accounting can be used for long-term obligations and how to discontinue ASC 980 or GASB 62 if items cannot be recovered in rates.

$25.00
2

eBook - Implementing ASC 980 and GASB 62

Our eBook series on ASC 980/GASB 62 and FERC Electric Construction Accounting provide details to implement accounting standards or strengthen your accounting processes.

$25.00
2

In-depth Intro to the Electric Industry!

If you are new to the electric industry, here's an in-depth introduction of how the business delivers electricity to its customers, regulation, what people do to provide service, and how rates are developed! Be an expert in 2 hours! (1.76 credits)

$57.00
9

RUS Uniform System of Accounts

The RUS Uniform System of Accounts (USOA) is the industry standard used in electric co-op accounting. This course provides practical approaches to using the RUS USOA! (1.20 credits)

$87.00
13

Analyzing Utility & Co-op Financial Statements & KPI's

For new electric co-op and utility board members, managers and employees, the financials may seem daunting and "what are KPIs"? We'll show you the parts to read, skim, and skip in the financials, and how KPI's can run the business (CPE credits -2.12)

$127.00
12

How to Read and Analyze Financial Statements

If you're a new electric finance employee, Board Member, or in management, understanding the financials can be a challenge. Here's insights into analyzing financial statements, what to review, what to skip, and questions to ask. (CPE credits - 0.72)

$47.00
4

FERC | RUS Construction Accounting Standards

The industry standard for electric construction accounting are FERC and RUS. This course shows how to account for electric construction and include all construction costs for recovery in customer rates. (1.70 credits)

$87.00
19

Electric Rates 101 - The Revenue Requirement

If you are a new electric finance employee or Board Member, understanding electric rates is like learning a new language. Here is a high level look at how the budget process feeds directly into customer electric rates. (CPE credits - 0.40)

$47.00
4

Electric Rates 101 - Cost of Service and Rate Design

Understanding how electric rates are designed may not seem important to your position. But every area of the business drives towards electric rates. We show you how. Perfect info for new employees, managers, and Board Members. (CPE credits - 0.40)

$47.00
2

In-depth Intro to the Electric Industry!

If you are new to the electric industry, here's an in-depth introduction of how the business delivers electricity to its customers, regulation, what people do to provide service, and how rates are developed! Be an expert in 2 hours! (1.76 credits)

$57.00
9

FERC Uniform System of Accounts

The FERC Uniform System of Accounts (USOA) is the industry standard used in electric utility accounting. This course provides practical approaches to using the FERC USOA! (2.00 credits)

$87.00
13

FERC | RUS Construction Accounting Standards

The industry standard for electric construction accounting are FERC and RUS. This course shows how to account for electric construction and include all construction costs for recovery in customer rates. (1.70 credits)

$87.00
19

Electric Rates 101 - The Revenue Requirement

If you are a new electric finance employee or Board Member, understanding electric rates is like learning a new language. Here is a high level look at how the budget process feeds directly into customer electric rates. (CPE credits - 0.40)

$47.00
4

Electric Rates 101 - Cost of Service and Rate Design

Understanding how electric rates are designed may not seem important to your position. But every area of the business drives towards electric rates. We show you how. Perfect info for new employees, managers, and Board Members. (CPE credits - 0.40)

$47.00
2

How to Read and Analyze Financial Statements

If you're a new electric finance employee, Board Member, or in management, understanding the financials can be a challenge. Here's insights into analyzing financial statements, what to review, what to skip, and questions to ask. (CPE credits - 0.72)

$47.00
4

Using Key Performance Indicators

If your role is to provide financial information or approve electric financial, rate, and strategy decisions, this course provides an overview of key performance indicators and how they are used to manage the business. (CPE credits -0.60)

$47.00
4

Construction Accounting | Step 1 | Standard Units

Your goal is to build a solid electric construction accounting process. Using standard units is the first step. This class shows how you don't need to be an engineer to build an electric pole. (CPE credits - 1.20)

$67.00
7

Construction Accounting | Step 2 | Overheads

If there are gaps in your electric accounting project process you could be leaving overhead monies on the table and not collecting those costs in customer electric rates. This class details each overhead and its easy application. (CPE credits - 1.20)

$67.00
7

Construction Accounting | Step 3 | Classifying Projects

Where should the electric project costs be classified in the general ledger? Where - drives how rates are charged to your customers. This class shows detailed examples and insights on the proper accounting for electric projects. (CPE credits - 1.32)

$67.00
7

Construction Accounting | Step 4 | Fixed Assets

Less than stellar electric fixed asset records can be a drag on accounting processes, project accounting, and directly impact customer electric rates. We show you how LESS detail can lead to better results. (CPE credits - 1.14)

$67.00
7

Advanced Electric Construction Accounting

There are unique areas of electric work order and electric rates accounting that don't fit into the overall "box" of situations you'll encounter. Here are insights in how to accounting for some surprising areas. (CPE credits - 3.18)

$97.00
16

Allocating Interdepartmental Costs

Allocating support costs in a multi-service utility or co-op is always a point of discussion on "how will this impact my budget?". Explore industry common methods that can make acceptance and discussion easier. (CPE credits - 1.00)

$57.00
10

Asset impairments, decommissioning & regulatory accounting - GASB

Asset impairments are part of the utility business, especially with power plants. See how you can apply GASB 42 (impairments), GASB 83 (AROs), and GASB 62 (Reg accounting) to your situation. (1.00 CPE credits)

$57.00
11

ASC 360 - Impairment Accounting

ASC 360 is the standard of impairment accounting for private sector utilities and electric cooperatives. Here we present the details to follow in evaluating and accounting for asset impairments. (.95 credits)

$67.00
10

GASB 42 - Impairment Accounting

GASB 42 is the standard of impairment accounting for public power and municipal utilities. Here we present the details to follow in evaluating and accounting for impairments. (.95 credits)

$67.00
11

Developing Electric Rates

Every area of the electric utility/co-op business drives towards electric rates. We show you how budgets feed cost of service which feeds customer rates. Perfect info for new employees, managers, and Board Members. (CPE credits -1.24)

$67.00
8

Water Rates 101

Water rates should be designed to recover the cost of operating the water utility. The process includes determining revenues, who caused costs, and designing fair rates. In this class we show you the process (1.40 credits)

$67.00
11

Developing Electric Vehicle Rates

Electric vehicles are placing more demand on electric distribution systems and have earned the right to their own rate. Here are trends in the industry and how to calculate innovative rates for your system. (0.75 credits)

$47.00
9

A year in the life of a co-op/utility accountant with regulatory accounting

GASB 62 is your friend in matching unexpected events to rate recover from customers. Here's a practical approach to implementing GASB 62 and our Top uses, plus learn the GASB 62 song for your next Board meeting! (1.67 credits)

$77.00
12

Allocating Interdepartmental Costs

Allocating support costs in a multi-service utility or co-op is always a point of discussion on "how will this impact my budget?". Explore industry common methods that can make acceptance and discussion easier. (CPE credits - 1.00)

$57.00
10

In-depth Intro to the Electric Industry!

If you are new to the electric industry, here's an in-depth introduction of how the business delivers electricity to its customers, regulation, what people do to provide service, and how rates are developed! Be an expert in 2 hours! (1.76 credits)

$57.00
9

How to Read and Analyze Financial Statements

If you're a new electric finance employee, Board Member, or in management, understanding the financials can be a challenge. Here's insights into analyzing financial statements, what to review, what to skip, and questions to ask. (CPE credits - 0.72)

$47.00
4

Using Key Performance Indicators

If your role is to provide financial information or approve electric financial, rate, and strategy decisions, this course provides an overview of key performance indicators and how they are used to manage the business. (CPE credits -0.60)

$47.00
4

Power & Utilities ESG Reporting

ESG reporting is now or will be shortly part of reporting for all businesses. This course presents the ESG frameworks for electric, gas, and water utilities and co-ops, and shows examples of how to make it part of your reporting. (1.60 credits)

$47.00
10

Electric Rates 101 - The Revenue Requirement

If you are a new electric finance employee or Board Member, understanding electric rates is like learning a new language. Here is a high level look at how the budget process feeds directly into customer electric rates. (CPE credits - 0.40)

$47.00
4

Electric Rates 101 - Cost of Service and Rate Design

Understanding how electric rates are designed may not seem important to your position. But every area of the business drives towards electric rates. We show you how. Perfect info for new employees, managers, and Board Members. (CPE credits - 0.40)

$47.00
2

Analyzing Utility & Co-op Financial Statements & KPI's

For new electric co-op and utility board members, managers and employees, the financials may seem daunting and "what are KPIs"? We'll show you the parts to read, skim, and skip in the financials, and how KPI's can run the business (CPE credits -2.12)

$127.00
12

Developing Electric Rates

Every area of the electric utility/co-op business drives towards electric rates. We show you how budgets feed cost of service which feeds customer rates. Perfect info for new employees, managers, and Board Members. (CPE credits -1.24)

$67.00
8

ASC 980 | GASB 62 | Implementing Best Practices

A major expense might have put a damper on your electric financials. ASC 980 and GASB 62 will help you match expense recognition to electric rate recovery. It's easy to implement and use for co-ops and utilities of all sizes. (CPE credits - 3.1)

$137.00
14

ASC 980 | GASB 62 Advanced Accounting

Is there a better way to record electric accounting transactions so they have more minimal impact on the financials? ASC 980/GASB 62 for capital items, obligations, rate recovery, and discontinuing reg accounting can assist. (CPE credits-2.16)

$127.00
14

Allocating Interdepartmental Costs

Allocating support costs in a multi-service utility or co-op is always a point of discussion on "how will this impact my budget?". Explore industry common methods that can make acceptance and discussion easier. (CPE credits - 1.00)

$57.00
10

Asset impairments, decommissioning & regulatory accounting - GASB

Asset impairments are part of the utility business, especially with power plants. See how you can apply GASB 42 (impairments), GASB 83 (AROs), and GASB 62 (Reg accounting) to your situation. (1.00 CPE credits)

$57.00
11

Advanced Electric Construction Accounting

There are unique areas of electric work order and electric rates accounting that don't fit into the overall "box" of situations you'll encounter. Here are insights in how to accounting for some surprising areas. (CPE credits - 3.18)

$97.00
16

ASC 360 - Impairment Accounting

ASC 360 is the standard of impairment accounting for private sector utilities and electric cooperatives. Here we present the details to follow in evaluating and accounting for asset impairments. (.95 credits)

$67.00
10

GASB 42 - Impairment Accounting

GASB 42 is the standard of impairment accounting for public power and municipal utilities. Here we present the details to follow in evaluating and accounting for impairments. (.95 credits)

$67.00
11

Power & Utilities ESG Reporting

ESG reporting is now or will be shortly part of reporting for all businesses. This course presents the ESG frameworks for electric, gas, and water utilities and co-ops, and shows examples of how to make it part of your reporting. (1.60 credits)

$47.00
10

ASC 980 | GASB 62 | Implementing Best Practices

A major expense might have put a damper on your electric financials. ASC 980 and GASB 62 will help you match expense recognition to electric rate recovery. It's easy to implement and use for co-ops and utilities of all sizes. (CPE credits - 3.1)

$137.00
14

ASC 980 | GASB 62 Advanced Accounting

Is there a better way to record electric accounting transactions so they have more minimal impact on the financials? ASC 980/GASB 62 for capital items, obligations, rate recovery, and discontinuing reg accounting can assist. (CPE credits-2.16)

$127.00
14

A year in the life of a co-op/utility accountant with regulatory accounting

GASB 62 is your friend in matching unexpected events to rate recover from customers. Here's a practical approach to implementing GASB 62 and our Top uses, plus learn the GASB 62 song for your next Board meeting! (1.67 credits)

$77.00
12

Helping over 400+ students from all skill levels

Our students have grown their skills by taking our courses. Here are just a few of their stories.

FERC Uniform System of Accounts

This is a well thought out, easy to understand course for beginners!

Ted

Wonderful way to learn about the industry!

This was an incredible overview! I cannot wait to share this with others. I LOVED how you explained things. You have great speaking and explanation skills.

Nicole

FERC Construction Accounting

The title is a great description of the course materials. Very informative course!

Tara

Great course!

I came looking for an introduction to utilities course and I'm glad I took this one. Russ was great and explained everything really well. It was great learning from someone who has actually been in the industry and knows about both the finance and utility sectors. I will be taking more courses!

Kritant

Great course on learning construction accounting!

I did not have a lot of knowledge about utility construction accounting or standard units, but this course was a good overview of the process and very understandable to a newbie.

Matt

The title says it all!

I thought the text was simple and direct to the talking points. I was able to follow clearly and to jot down specific key words that reinforced the text in the presentation.

Kawai

Very Helpful Course!

I am new to the Coop world and this did help me. Thank you!

Kristin

Good title!

Good basic understanding of RUS and the chart of accounts. I came from outside the utility world and was quite lost. This class helps to provide a basic foundation.

Julie

Great information!

Was a quick, easy and great information!

Mary

Frequently Asked Questions
Each course includes all video lessons, course downloads, a certificate of completion, and access to the Electric Industry Accounting and Business Community to share comments and questions. You have lifetime access to each course purchased and future course updates.
Each course’s information is taken from industry best-practices and the experience of the instructor in working with power and utilities organizations across the US and Canada.
Each course is eligible for CPE for number of CPE hours shown in the course description. You'll receive a course completion certificate that also shows the number of CPE hours when you complete 100% of the course and take the course quizzes. CPE hours are computed based on a 50 minute presentation hour. All of our online courses are modeled on the guidelines of the AICPA and NASBA Statement on Standards for Continuing Professional Education (CPE) Programs. Courses are not NASBA certified, but many states do not require NASBA certification for all courses claimed for CPE. Final approval of a course for CPE credits is based on the requirements of each states’ regulatory body. We would recommend checking the state website for your license for specific requirements.
Each course adds to your power and utilities knowledge, making your career skills deeper, and giving you greater tools to provide value to your organization.
If you'd like to purchase the related course bundle for any course we will gladly apply the cost of the course to the cost of the course bundle. Just email [email protected] and we'll make that happen.
We look forward to providing more information. Email [email protected] and we will get right back to you. Thanks!
What Comes With Every Course?
Course video lessons

Video lessons are short and to the point, providing practical examples you can apply in your cooperative or utility.

Library of templates and guides

The courses include downloads, spreadhseets, templates, and quizzes.

Certificate of completion included with each course

A certificate of completion is provided on completion of each course.

You can take the courses at your pace

Binge watch all of the courses or take your time on the topics.

We provide high-quality and in-depth content

The course materials provide best practices and industry insights from our years of experience in assisting electric cooperatives and power and utilities companies.

Courses can be watched anywhere at anytime

Watch any course on desktop, table, or phone using the course app.

Russ Hissom, CPA

Course instructor

Hi, I'm Russ Hissom and I've been an instructor for national organizations in the industry since 1990 and was a partner in a national accounting and consulting firm for over 20 years. I have the privilege of serving electric cooperatives and power and utilities organizations across the United States and Canada with accounting, rate, and financial consulting services, and expert testimony at FERC and state utility commissions.

I've used my experience to design courses for all experiences levels of professionals and board members. The courses range from the foundational areas you need to know to operate the accounting, finance, and rates side of the business to the more complex financial analysis tools required to be successful. All courses are based on industry best practices, showing a practical approach so you can apply them in your organization. I hope you'll take a class and see what I mean!

Works with co-ops and utilities across the US and Canada.
Presenter and educator for American Public Power (APPA), Edison Electric Institute (EEI), American Gas Association (AGA), American Waterworks Association (AWWA), and other national and state industry organizations.
Services and experience includes preparing rate studies, financial audits, accounting and business process reviews, and expert witness testimony before FERC, state commissions, and in arbitration proceedings.

These courses are for you if........

  • You want to build your electric co-op and utility financial accounting knowledge.

  • You want to learn industry best practices for electric, gas, water, wastewater, and broadband accounting.

  • You would like to learn how to use FASB, GASB, and FERC for your electric co-op or utility's business processes and transactions.

  • You would like on-demand classes that you can take when your busy schedule is ready.

  • You are a new employee or Board Member and need help reviewing financial and rate reports in order to ask the proper questions.