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.
- 5 modules · 15 lessons · self-paced video
- Rate design & demand allocator worked examples
- Service agreement provision checklist by load type
- CIAC accounting under FASB and GASB, with journal entries
- 3 scenario-based knowledge checks (15 questions)
- NASBA-compliant final exam (25 questions)
- Certificate of completion (4.2 CPE)
The Complete Playbook for Large-Load Interconnection
Hyperscale data centers, cryptocurrency mining, EV charging hubs, hydrogen electrolyzers, and industrial electrification are driving an unprecedented wave of large-load requests at utilities and cooperatives of every size. Getting the response right requires more than a rate schedule — it requires a coordinated approach across rate design, contract law, accounting, and regulatory policy.
This course walks through all four disciplines in sequence. You'll start with the fundamentals of what makes a load "large" and why load profile drives everything downstream. From there, you'll design defensible cost-of-service rates, structure the service agreement provisions that protect existing ratepayers from stranded cost risk, apply the correct CIAC accounting treatment under both FASB and GASB, and finish with the policymaker's framework for evaluating large-load applications — including the evolving federal landscape under FERC Docket RM26-4-000.
Whether a large load just showed up on your interconnection queue or you're getting ahead of one, this course gives you a complete, defensible playbook to work from.
- Rate analysts and finance staff evaluating large-load rate requests
- Utility and cooperative attorneys drafting service agreements
- Accounting staff recording CIAC and large-load transactions
- Controllers and CFOs assessing stranded asset and portfolio risk
- Commissioners and regulatory staff evaluating large-load applications
Russ Hissom, CPA
Russ Hissom, CPA is a principal of UtilityEducation.com, providing on-demand professional education in FERC, RUS, FASB, and GASB accounting, finance, and ratemaking for electric utilities and cooperatives. With over 35 years of hands-on industry experience, he brings real-world expertise to a modern learning platform trusted by more than 1,000 professionals.
What You'll Master
See the Playbook in Action
From load classification through rate design, agreement drafting, CIAC accounting, and commission policy — this course gives you a complete, defensible playbook for large-load interconnection requests.
Course Curriculum
Foundational concepts for working with large electric loads: the 20 MW threshold, why load profiles drive rate design, and the market forces behind today's unprecedented large-load development boom.
- 1.1 Defining a Large Load: Infrastructure Trigger & System Impact Free Preview
- 1.2 The Five Large Load Categories & Their Characteristics
- 1.3 What's Driving the Large-Load Boom & FERC Docket RM26-4-000
Master the full rate design toolkit for large loads — from the cost-of-service foundation through demand allocator selection, rate structure choices, and the load-type-specific provisions that make rates defensible before commissions and in litigation.
- 2.1 The Four-Step Cost-of-Service Methodology
- 2.2 Demand Allocators: Coincident vs. Non-Coincident Peak
- 2.3 Seven Rate Design Tools & Load-Type-Specific Provisions
- 2.4 Minimum Bills, Ratchet Clauses & TOU Pricing
Five scenario-based questions covering load profile analysis, minimum bill structure, rate selection for electrolyzers, demand cost allocator choice, and stranded asset risk ranking across load types.
The contractual framework that protects the utility and existing ratepayers beyond what any rate schedule can accomplish. Covers all six core service and interconnection agreement provisions, with load-type-specific guidance and the commission approval process. Educational content only — not a substitute for review by your own legal counsel.
- 3.1 Why a Tariff Isn't Enough & Agreement Timing
- 3.2 Stranded Cost Calculation & Termination Fee Design
- 3.3 Security Instruments & Power Quality Obligations
- 3.4 G&T Tripartite Agreements & Commission Approval
Complete accounting treatment of large-load transactions under both FASB (IOUs and cooperatives) and GASB (municipal utilities and public power), including CIAC journal entries, the post-TCJA gross-up, and ASC 606 revenue recognition for complex multi-element agreements.
- 4.1 Four Critical Accounting Questions & FASB Treatment
- 4.2 The TCJA Gross-Up: History, Taxability & Formula
- 4.3 GASB 33, GASB 62 & 30-Year Amortization
- 4.4 ASC 606 for Bundled Large-Load Agreements
Five scenario-based questions covering FASB journal entries for CIAC, GASB 62 net income impact, TCJA gross-up calculation, ASC 606 treatment of bundled payments, and regulatory asset recognition under ASC 980.
The policymaker's perspective: how to evaluate large-load rate applications rigorously, identify portfolio-level risk, apply the five-question commission framework, and navigate the evolving federal regulatory landscape — including FERC Docket RM26-4-000.
- 5.1 The Five-Question Commission Evaluation Framework
- 5.2 Portfolio Risk, Grid Reliability & FERC RM26-4-000
Five scenario-based questions covering EDR justification, FERC RM26-4-000 scope, termination fee step-down design, portfolio concentration risk metrics, and G&T cooperative tripartite agreement structure.
Demonstrate mastery with a 25-question final exam covering all five modules, weighted proportional to CPE credit hours. A passing score of 70% (18 of 25 correct) is required for CPE credit. Your certificate of completion is available for immediate download upon passing.
This course provides educational content on large-load rates, agreements, and accounting; it is not legal, accounting, or regulatory advice. Consult your own legal, rates, and accounting advisors before executing any agreement or filing.
Frequently Asked Questions
Related Courses
Get the Complete Large-Load Playbook
Join utility and cooperative professionals building a defensible, end-to-end approach to large-load rates, agreements, accounting, and policy — before the next request lands on your desk.
Utility Accounting and Rates Specialists, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Requests for refunds must be made in writing within 30 days of purchasing the course. No refunds will be granted after the qualified assessment has been completed. For any concerns, please contact us at 608-628-4020 or at russ.hissom@utilityeducation.com.
Course materials are provided for informational and educational purposes only. They do not constitute legal, accounting, or professional advice. © 2026 Utility Accounting & Rates Specialists, LLC. All rights reserved.