Course Library

Courses & Career Tracks for Utility & Cooperative Professionals

On-demand certified professional education built for utilities and cooperatives. Choose a structured Career Track, enroll in individual courses, or subscribe for All-Access — all self-paced, all immediately applicable.

Over 20 Courses
40.0+ CPE Hours
Group Training Available
NASBA Registered
20+
Courses
10
Career Tracks
40+
CPE Hours
1,000+
Professionals Served

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Career Tracks

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Understanding the Electric Business

Build real industry knowledge — fast. Four courses designed for non-financial utility and cooperative professionals covering how the electric industry works, how to read financial statements, how KPIs drive decisions, and how electric rates are built.

4
Courses
6
CPE Hours
$
397
Electric

New Electric Utility Accounting Professional

Build a career-ready foundation in electric utility accounting — from how the industry works to FERC standards, financial statements, and performance measurement.

4
Courses
6
CPE Hours
$
397
Electric

Mastering Regulatory Accounting Career Track

Use regulatory accounting as the strategic financial management tool it was designed to be. Five courses covering ASC 980, GASB 62, asset impairments, decommissioning, and rate recovery — built for the finance professionals responsible for making it work.

5
Courses
9
CPE Hours
$
597
Electric

Rates Professional

Build a complete foundation in utility rate-setting — from electric rate study fundamentals through water pricing strategy and electric vehicle rate design. Practical, applied, and built specifically for utility and cooperative rate professionals.

3
Courses
4
CPE Hours
$
297
Electric

Experienced Investor-Owned Utility Accounting & Finance Professional Career Track

For controllers, CFOs, senior accountants, and finance managers ready to go deeper — into regulatory accounting, advanced construction accounting, asset impairments, KPIs, and rate studies built for the utility and cooperative environment.

6
Courses
12
CPE Hours
$
597
Electric

Experienced Co-op Accounting & Finance Professional Career Track

For controllers, CFOs, senior accountants, and finance managers ready to go deeper — into regulatory accounting, advanced construction accounting, asset impairments, KPIs, and rate studies built for the utility and cooperative environment.

6
Courses
12
CPE Hours
$
597
Electric

Experienced Public Utility Accounting & Finance Professional Career Track

For controllers, CFOs, senior accountants, and finance managers ready to go deeper — into regulatory accounting, advanced construction accounting, asset impairments, KPIs, and rate studies built for the public utility environment.

5
Courses
10
CPE Hours
$
597
Electric

New Electric Cooperative Accounting Professional

Build a career-ready foundation in electric cooperative accounting — from how the industry works to RUS standards, financial statements, and performance measurement.

4
Courses
7
CPE Hours
$
397
Electric

Electric Co-op and Utility Construction Accounting Career Track

Master construction accounting under FERC and RUS standards — from work orders and standard units through advanced scenarios, fixed asset records, and work order analysis. Built for utilities and cooperatives alike.

4
Courses
8
CPE Hours
$
547
General/All Industries

AI Applications for Co-op & Utility Finance Professionals

Build practical AI skills for the finance office — from foundational concepts through board report automation, advanced prompting, and team implementation. No coding or technical background required.

3
Courses
5
CPE Hours
$
347

Individual Courses

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General/All Industries
AI Applications

Advanced AI Skills for Utility Finance Teams

Take your AI skills from basic prompts to production-ready workflows. This course covers advanced prompting techniques, complex financial analysis, high-stakes board and regulatory reporting, a systematic quality control process, AI agents and enterprise deployment, and how to roll AI out across your entire finance team.

$
177
2
CPE Hours
Electric
Regulatory Accounting

Advanced Topics in Regulatory Accounting — ASC 980 & GASB 62

Build on the fundamentals of regulatory accounting with advanced applications — from contributions in aid of construction and power plant decommissioning to pension obligations, revenue decoupling, and how to properly discontinue regulatory accounting when rate recovery is no longer probable.

$
197
2
CPE Hours
General/All Industries
AI Applications

AI-Powered Financial Writing: Board Reports, Policies & Professional Communications

Learn to use AI to draft board-ready financial summaries, policies and procedures, professional emails, and training materials—with the human oversight skills to ensure accuracy and compliance.

$
157
1.5
CPE Hours
Water
Rates & Finance

A Practical Guide to Water Pricing Strategies

Understand how water utilities develop revenue requirements, allocate costs across customer classes, and design rates that are defensible, equitable, and recoverable. Built for utility finance and accounting professionals.

$
127
1
CPE Hours
Electric
Regulatory Accounting

ASC 360: A Framework for Impairment Accounting at Utilities & Cooperatives

Learn how to identify asset impairment triggers, apply the correct measurement methods under ASC 360, record the accounting entries, and use ASC 980 to recover impairment losses through customer rates.

$
157
1
CPE Hours
Electric
Construction Accounting

Beyond the 3-Point: Advanced Cost Allocation Strategies

Go beyond the 3-point formula. Learn advanced cost allocation methodologies—activity-based costing, driver-based allocations, and hybrid approaches—plus the selection framework, and implementation roadmap, to make your cost allocation methods fair to internal departments and ratepayers.

$
157
1.5
CPE Hours
Electric
Finance & Management

Cash Reserves and Financial Strength

Build the financial strength your utility needs to weather storms, fund capital projects, and earn — or protect — an investment-grade credit rating. This course walks through reserve targets, written financial policies, and the credit metrics rating agencies actually look at, so you can defend your reserve position at the board table and in a rate case.

$
157
1.5
CPE Hours
Electric
FERC & RUS Accounting

Comprehensive Introduction to the Electric Industry: How the Power Business Really Works

A practical, in-depth introduction to the electric industry — how power is produced and delivered, how utilities and co-ops are structured and regulated, how electric rates are developed, who does the work, and where the industry is headed.

$
157
1.5
CPE Hours
Electric
Construction Accounting

Continuing Property Records: Mastering Fixed Asset Accounting

Learn how to consolidate continuing property records without changing general ledger balances, improve cost-of-service outcomes, and reduce the accounting burden of maintaining excessive CPR detail.

$
157
1.5
CPE Hours
Electric
Rates & Finance

Co-op & Utility Rate Study Fundamentals: Revenue Requirements, Cost of Service & Rate Design

A practical introduction to the electric ratemaking process — how revenue requirements are built, how costs are allocated across customer classes, how rates are designed, and what questions boards and management should ask when reviewing or approving a rate study.

$
177
2
CPE Hours
Electric
Rates & Finance

Developing Electric Vehicle Rates

Electric vehicles are reshaping utility load profiles. This course gives utility finance and rate professionals a practical grounding in EV rate design — from understanding EV load characteristics to building rate structures that recover costs fairly while encouraging smart charging behavior.

$
127
1
CPE Hours
Electric
Construction Accounting

Electric Construction Accounting: Advanced FERC & RUS Topics

Go beyond the standard work order. This course tackles the complex, non-routine construction accounting scenarios that every utility eventually faces — from asset retirement obligations and depreciation to storm damage accounting and jointly-owned power plants.

$
277
3
CPE Hours
Electric
FERC & RUS Accounting

FERC Accounting 101

Master the FERC Uniform System of Accounts and build a strong foundation for utility finance, operations, and rate-making. Practical, plain-language training built for people who need to apply this knowledge on the job.

$
157
1.5
CPE Hours
Electric
Regulatory Accounting

GASB Guidelines for Asset Impairments, Decommissioning & Regulatory Accounting

Learn how to identify, measure, and record asset impairments and retirement obligations under GASB 42 and GASB 83 — and use GASB 62 regulatory accounting to defer and recover those costs through customer rates.

$
157
1
CPE Hours
General/All Industries
AI Applications

How AI Is Transforming Financial & Management Reporting

Master AI tools to transform your accounting and financial workflows. Learn to automate reporting, analyze data faster, write effective prompts, and build a secure AI workflow—all with conversational AI tools.

$
177
2
CPE Hours
Electric
Finance & Management

Introduction to Electric Utility Financial Statements

Gain the skills to read, interpret, and analyze electric utility and co-op financial statements with confidence. Whether you work in finance, operations, or governance, this course gives you the tools to ask better questions and make better decisions.

$
157
1.5
CPE Hours
Electric
Construction Accounting

Mastering Electric Construction Cost Accounting

Master the complete work order accounting process — from project authorization through capitalization, overhead allocation, and asset retirement. Built for utility and co-op finance professionals who need to get construction accounting right.

$
277
3
CPE Hours
Electric
Regulatory Accounting

Mastering Regulatory Assets: Your Roadmap to Smoother Ratemaking

Learn how to use regulatory accounting under ASC 980 and GASB 62 to align expense and revenue recognition with approved customer rates — reducing financial volatility and improving the clarity of your financial statements.

$
297
3.5
CPE Hours
Electric
FERC & RUS Accounting

RUS Accounting 101

Master the RUS Uniform System of Accounts and build a solid foundation for electric cooperative accounting. Practical, plain-language training designed for co-op finance and operations professionals.

$
177
2
CPE Hours
Electric
Finance & Management

Strategies to Optimize Patronage Capital and Cash Reserves

Understand how patronage capital functions as a critical financing tool for electric cooperatives, how to calculate optimal cash reserve levels, and how strategies for retiring patronage capital and managing reserves connect directly to member rates and long-term financial health.

$
157
2
CPE Hours
Electric
Rates & Finance

The Large Load Playbook

Data centers, crypto mining, EV charging hubs, hydrogen electrolyzers, and industrial electrification are reaching utilities and cooperatives of every size. Learn how to classify a large load, design a defensible cost-of-service rate, structure a service agreement that protects existing ratepayers, get the CIAC accounting right under FASB and GASB, and evaluate large-load policy decisions the way a commission will.

$
397
4.2
CPE Hours
Electric
Finance & Management

Using KPIs in Managing Your Electric Co-op and Utility

Learn how to select, calculate, and act on Key Performance Indicators that drive better financial and operational decisions at your electric co-op or utility. Practical tools, real benchmarks, and a clear framework for turning data into action.

$
157
1.5
CPE Hours
General/All Industries
Finance & Management

Utility Finance for Non-Financial Professionals

An introduction to utility finance, ownership structures, ratemaking, and cost recovery — designed for non-financial staff, board members, and other professionals who work with or oversee an electric utility or cooperative, without requiring an accounting background.

$
157
1.6
CPE Hours
Electric
Construction Accounting

Work Order Analysis

Understand the complete work order process — from opening a work order and issuing materials, through applying overhead and closing to plant. Practical training built for utility and co-op accounting professionals who need to apply this on the job.

$
157
1
CPE Hours
Group Training

Training programs for your entire team

Bring your finance team up to speed together. Live and on-demand group sessions covering the accounting, regulatory, and compliance topics utilities and co-ops need most.

Learn About Group Training →
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All Courses and Career Tracks Included

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Your Instructor

Taught by a Nationally Recognized Power & Utilities Accounting Expert

Russ Hissom, CPA
Principal, UtilityEducation.com · 35+ Years of Industry Experience
Russ Hissom is a national utility accounting and rate expert with 35+ years of hands-on experience helping electric cooperatives and electric, gas, wastewater, water and broadband utilities improve accounting processes, strengthen financial performance, and design fair, sustainable rates. He has provided expert witness testimony before FERC, state commissions, and in arbitration proceedings — and has trained 1,000+ professionals nationwide.
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