What You'll Learn!
2. Construction period interest - GASB 89 option
3. Lease payment recovery
4. Decommissioning power production assets
2. Defining decoupling expenses and why should we do this?
3. Example of decoupling revenues
4. Journal entries
5. Impact of deferrals on rates
6. Financial statement presentation
2. Certificate of completion and course evaluation
2. Journal entries to record OPEB deferrals
3. Impact on rates
4. OPEB deferral financial statement disclosures
2. Journal entries to record discontinuing ASC 980 or GASB 62
3. Impact on rates
4. Financial statement presentation and disclosures
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: 2.00
Last Reviewed: 8.1.24
Access Period: 12 months
Exam Questions: 10
Passing Grade: 70%
Retakes: Unlimited