What You'll Learn!
2. Learning objectives
3. Your instructor
2. GASB 83 - Asset retirement obligations
2. Service units approach to recording impairments
2. GASB 62 examples of recording impairments and decommissioning
2. Foundation of the relationship
3. The duck graph
4. How to determine market value
5. Types of impairments
2. GASB 42 detailed example of an asset impairment, journal entries, and financial statement disclosures
2. Course completion certificate 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