What You'll Learn!
2. Goals for this class
3. Your instructor
4. Course materials kickoff
5. What is GASB 62
6. Why use GASB 62?
7. Key takeaways
2. Implementation journal entries
3. Polar vortex
4. Deferred spikes in power costs
2. Distributed Energy Resource budget impact of deferrals
2. Debt coverage WITHOUT GASB 62
3. The income statement WITH GASB 62
4. Debt coverage WITH GASB 62
5. Key takeaways
6. Thank you!!
7. Course evaluation
8. Instructor contact information
2. GASB 62 - The intent standard
3. Common uses for GASB 62
4. Example from investor-owned utility audit report
5. A year in the life of a public power utility
2. Early retirement of generating unit
3. Contributions in aid of construction
2. Rate stabilization concepts
3. Rate stabilization journal entries
4. The Budget Meeting
5. The GASB 62 Song
6. Mark to market adjustments for commodity contracts
Helping over 500+ students from all skill levels
Our students have grown their skills by taking our courses. Here are just a few of their stories.