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What You'll Learn!
1. Course introduction

2. What is patronage capital, capital credits, and cash reserve policies?

3. Learning objectives for this course

4. Course downloads

1. Course quiz

2. Certificate of completion and course evaluation

1. What are capital credits and patronage capital?

2. What are REA loans?

3. Patronage capital process

4. Formula to determine margin and patronage capital

5. Determining the cost of capital

6. What is the right amount of unrestricted cash?

6. FERC accounts for restricted cash

7. Example of calculating patronage capital and capital credits

8. Patronage capital refund strategies

9. Key takeaways

Over 3,000+ enrollments from all skill levels

Our students have grown their skills by taking our courses. Here are just a few of their stories.

FERC Uniform System of Accounts

This is a well thought out, easy to understand course for beginners!

Ted

Wonderful way to learn about the industry!

This was an incredible overview! I cannot wait to share this with others. I LOVED how you explained things. You have great speaking and explanation skills.

Nicole

FERC Construction Accounting

The title is a great description of the course materials. Very informative course!

Tara

Great course!

I came looking for an introduction to utilities course and I'm glad I took this one. Russ was great and explained everything really well. It was great learning from someone who has actually been in the industry and knows about both the finance and utility sectors. I will be taking more courses!

Kritant

Great course on learning construction accounting!

I did not have a lot of knowledge about utility construction accounting or standard units, but this course was a good overview of the process and very understandable to a newbie.

Matt

The title says it all!

I thought the text was simple and direct to the talking points. I was able to follow clearly and to jot down specific key words that reinforced the text in the presentation.

Kawai

Very Helpful Course!

I am new to the Coop world and this did help me. Thank you!

Kristin

Good title!

Good basic understanding of RUS and the chart of accounts. I came from outside the utility world and was quite lost. This class helps to provide a basic foundation.

Julie

Great information!

Was a quick, easy and great information!

Mary

Enjoyable and informative course on construction accounting!

This course was put together very well and Russ did a great job presenting the information. I have taken some in person courses from Russ and he is very knowledgeable about these topics.

Cody

Great information!

Great information in the FERC Uniform System of Accounts class! I am thoroughly enjoying these courses! Thank you so very much!

Tanya

Frequently Asked Questions
All video lessons and course downloads are included in the course. You have lifetime access to the course and future updates.
Knowledge is power (forgive the electric pun). But this course adds to your knowledge, making your career skills deeper and giving you tools to provide value to your organization.
All of the course materials can be downloaded for each lesson. They are in pdf and Excel formats. You'll generally see them at the beginning of the course in the introduction section, Lesson 1, or scattered throughout the lessons as fitting the topic.
The information is taken from industry best practices and the experience of the instructor in working with power and utilities organizations across the United States and Canada.
The course is eligible for CPE for number of CPE hours shown in the course description. You'll receive a course completion certificate that also shows the number of CPE hours when you complete 100% of the course and take the course quizzes. CPE hours are computed based on a 50 minute presentation hour. All of our online courses are modeled on the guidelines of the AICPA and NASBA Statement on Standards for Continuing Professional Education (CPE) Programs. Courses are not NASBA certified, but many states do not require NASBA certification for all courses claimed for CPE. Final approval of a course for CPE credits is based on the requirements of each states’ regulatory body. We would recommend checking the state website for your license for specific requirements.
We welcome your questions anytime. Just email [email protected]. Thanks!