What You'll Learn!
2. Learning objectives
3. About your instructor
4. The state of the electric industry
2. Overhead cost types
3. Using standard units
4. Analyzing and unitizing projects
2. Example - Impaired generating assets
3. Service units approach
4. Financial statement presentation
2. Example with new construction, maintenance, insurance, and grants
3. Using ASC 980/GASB 62 to defer rate recovery of expenses
2. Electric ratemaking process
3. Costs are allocated based on FERC Uniform System of Accounts
2. Completed construction not classified
3. Accounting for leases
4. Accounting for critical spares
5. Accounting for jointly owned power plants
2. Jointly owned power plants by GASB and FASB owners
3. Depreciation expense
2. Certificate of completion and course evaluation
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