What You’ll Learn!
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1. Welcome! Breaking up with your assets is hard to do
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Lesson Menu
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2. Course overview
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3. Course Learning Objectives
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4. Welcome! Here are your course materials for download!
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5. The new shiny object, then the ducks arrive
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6. The grass looks greener and asset retirement obligations
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7. GASB 42 - Accounting for impairments
FREE PREVIEW -
8. Review questions - 1
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9. GASB 42 - Sometimes we're partially impaired
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10. Decommissioning
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11. GASB 62 for regulatory accounting and rate recovery
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12. Review questions - 2
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13. Course wrap-up
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14. Asset Impairments, Decommissioning, and Regulatory Accounting Course evaluation
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15. Final exam for NASBA certification
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About this course
- 16 lessons
- 1 hour of video content
We Have Served Over 1,000 Professionals from All Experience Levels!
What Our Students Say
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