What You'll Learn!
2. Learning objectives for this course
3. Insider tips and things you should know make your course experience great!
4. My contact information for question
5. Why you should consider the 3-Point Formula for allocation costs to various departments
6. Cost assignment fundamentals
2. The inputs and calculating the Mass Formula (and 3-Point Formula)
3. Inputs for other industry formulas for interdepartmental cost allocations
4. Sample calculation and journal entries used for the Massachusetts Formula
2. 3-Factor, 2-Factor, and arbitrary approaches
3. The ServCo
4. Departments to include in allocating common costs
5. Cost fairness doctrine
2. Common questions and concerns from Department Heads
3. Potential answers to address concerns
4. More common questions and concerns
5. More potential answers
2. Certificate of completion and course evaluation
Over 600 professionals from all experience levels
Our students have grown their skills by taking our courses. Here are just a few of their stories.
Frequently Asked Questions
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.

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.
Course Accreditation, Requirements, and Refund and Cancellation Policy
Program Level: Basic
Area of Study: Accounting - Technical
Delivery: QAS Self Study
Prerequisites: None
Advanced Preparation: None
CPE Credits: 1.00
Last Reviewed: 8.1.24
Access Period: 12 months
Exam Questions: 5
Passing Grade: 70%
Retakes: Unlimited