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You want to build your electric co-op and utility financial accounting knowledge.
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You want to learn industry best practices for electric, gas, water, wastewater, and broadband accounting.
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You would like to learn how to use FASB, GASB, and FERC for your electric co-op or utility's business processes and transactions.
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You would like on-demand classes that you can take when your busy schedule is ready.
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You are a new employee or Board Member and need help reviewing financial and rate reports in order to ask the proper questions.
Products
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Fixed Asset Consolidation Template
Digital downloadThis template shows how to consolidate fixed assets into less units, while maintaining the same general ledger balance of the asset account. The result is less work for accounting and operations and greater accuracy in account balances.
Free
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Interdepartmental cost allocation worksheet
Digital downloadUse this spreadsheet to calculate industry methods for allocating interdepartmental general and administrative cost allocations. Based on the "3-Point" formula, these allocations are industry accepted methods and defensible for your next rate case.
Free
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Overhead Loading Calculator
Digital downloadUse this spreadsheet template to calculate your current labor, materials management, equipment, allowance for funds used during construction, and general and administrative loadings rates. Ensure projects carry their full costs of construction.
Free
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Co-op and Utility Work Order System Evaluator
Digital downloadEvaluate your current work order processes against best practices. Use this tool to note areas that are working well and other areas that may need some strengthening. Remember, improving work order processes is systematic, not a race.
Free
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Electric Co-op and Utility Board Member Rate Study Question Guide
Digital downloadAs an Electric Cooperative or Utility Board Member approving customer rates is a key function of your position. Here is a guide of questions to consider when reviewing and approving cost-of-service and rate studies, and customer rates.
Free
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Financial Statements Question Guide for Co-op & Utility Board Members
Digital downloadAs an Electric Cooperative or Utility Board Member the amount of information you need to know about the business can seem overwhelming. Here is a guide of questions to consider when reviewing and approving audit reports and other financial reports.
Free
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 - 0.50)
$97.00
Essential Guide to the 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)
$157.00
FERC and RUS Guidelines for Construction Cost Accounting
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. (2.00 credits)
$157.00
Essential Guide to the 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! (1.50 credits)
$157.00
Approaches to Managing 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)
$97.00
Understanding and Reviewing 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 - 1.00)
$47.00
Comprehensive Introduction 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! (2.00 credits)
$127.00
Regulatory Accounting for Revenues and Liabilities with ASC 980 and GASB 62
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-2.00)
$177.00
Applying Best Practices of ASC 980 and GASB 62 Regulatory Accounting
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 - 3.50)
$257.00
A Utility Accountant's Yearly Journey Using 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! (1.00 credits)
$97.00
Evaluating and 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 -0.50)
$67.00
Examining Financial Reports and Key Indicators for Utilities & Co-ops
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-2.50)
$197.00
GASB 42 - Capital Asset Impairment Financial Reporting
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. (1.00 credits)
$97.00
GASB Guidelines for Asset Impairments, Decommissioning, and Regulatory Accounting (GASB 62)
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. (0.50 CPE credits)
$97.00
ASC 360 - Framework for 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. (1.00 credits)
$97.00
Strategies for 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 -1.00)
$97.00
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
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
Comprehensive Review of Water Pricing Strategies
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. (1.00 credits)
$97.00
Foundations of Electric Construction Accounting: Establishing 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)
$97.00
Foundations of Electrical Construction Accounting: Developing Overhead Rates
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 - 1.00)
$97.00
Foundations of Electrical Construction Accounting: Analyzing and Classifying Project Costs
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 - 1.00)
$97.00
Foundations of Electrical Construction Accounting: Accounting for 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 - 1.00)
$97.00
Advanced Topics in 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 account for some advanced areas. (CPE credits - 3.00)
$257.00
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
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
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
Approaches to Managing 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)
$97.00
Examining Financial Reports and Key Indicators for Utilities & Co-ops
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-2.50)
$197.00
Strategies for 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 -1.00)
$97.00
FERC and RUS Guidelines for Construction Cost Accounting
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. (2.00 credits)
$157.00
Understanding and Reviewing 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 - 1.00)
$47.00
Comprehensive Introduction 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! (2.00 credits)
$127.00
Essential Guide to the 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! (1.50 credits)
$157.00
Comprehensive Introduction 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! (2.00 credits)
$127.00
Essential Guide to the 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)
$157.00
Strategies for 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 -1.00)
$97.00
Understanding and Reviewing 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 - 1.00)
$47.00
Evaluating and 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 -0.50)
$67.00
Foundations of Electric Construction Accounting: Establishing 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)
$97.00
Foundations of Electrical Construction Accounting: Developing Overhead Rates
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 - 1.00)
$97.00
Foundations of Electrical Construction Accounting: Analyzing and Classifying Project Costs
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 - 1.00)
$97.00
Foundations of Electrical Construction Accounting: Accounting for 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 - 1.00)
$97.00
Advanced Topics in 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 account for some advanced areas. (CPE credits - 3.00)
$257.00
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 - 0.50)
$97.00
GASB Guidelines for Asset Impairments, Decommissioning, and Regulatory Accounting (GASB 62)
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. (0.50 CPE credits)
$97.00
ASC 360 - Framework for 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. (1.00 credits)
$97.00
GASB 42 - Capital Asset Impairment Financial Reporting
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. (1.00 credits)
$97.00
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 - 0.50)
$97.00
A Utility Accountant's Yearly Journey Using 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! (1.00 credits)
$97.00
Strategies for 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 -1.00)
$97.00
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. (1.00 credits)
$97.00
Comprehensive Review of Water Pricing Strategies
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. (1.00 credits)
$97.00
Strategies for 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 -1.00)
$97.00
Understanding and Reviewing 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 - 1.00)
$47.00
Comprehensive Introduction 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! (2.00 credits)
$127.00
Evaluating and 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 -0.50)
$67.00
Advanced Topics in 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 account for some advanced areas. (CPE credits - 3.00)
$257.00
Examining Financial Reports and Key Indicators for Utilities & Co-ops
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-2.50)
$197.00
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 - 0.50)
$97.00
ASC 360 - Framework for 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. (1.00 credits)
$97.00
Applying Best Practices of ASC 980 and GASB 62 Regulatory Accounting
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 - 3.50)
$257.00
Regulatory Accounting for Revenues and Liabilities with ASC 980 and GASB 62
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-2.00)
$177.00
GASB Guidelines for Asset Impairments, Decommissioning, and Regulatory Accounting (GASB 62)
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. (0.50 CPE credits)
$97.00
Strategies for 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 -1.00)
$97.00
GASB 42 - Capital Asset Impairment Financial Reporting
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. (1.00 credits)
$97.00
Applying Best Practices of ASC 980 and GASB 62 Regulatory Accounting
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 - 3.50)
$257.00
Regulatory Accounting for Revenues and Liabilities with ASC 980 and GASB 62
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-2.00)
$177.00
A Utility Accountant's Yearly Journey Using 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! (1.00 credits)
$97.00
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.
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?
