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One-time enrollment · 12-month access
Enroll NowGroup pricing available →Data centers, crypto mining, EV charging hubs, hydrogen electrolyzers, and industrial electrification are reaching utilities and cooperatives of every size. Learn how to classify a large load, design a defensible cost-of-service rate, structure a service agreement that protects existing ratepayers, get the CIAC accounting right under FASB and GASB, and evaluate large-load policy decisions the way a commission will.
CPE Hours
Hyperscale data centers, cryptocurrency mining, EV charging hubs, hydrogen electrolyzers, and industrial electrification are driving an unprecedented wave of large-load requests at utilities and cooperatives of every size. Getting the response right requires more than a rate schedule — it requires a coordinated approach across rate design, contract law, accounting, and regulatory policy.
This course walks through all four disciplines in sequence. You'll start with the fundamentals of what makes a load "large" and why load profile drives everything downstream. From there, you'll design defensible cost-of-service rates, structure the service agreement provisions that protect existing ratepayers from stranded cost risk, apply the correct CIAC accounting treatment under both FASB and GASB, and finish with the policymaker's framework for evaluating large-load applications — including the evolving federal landscape under FERC Docket RM26-4-000.
Whether a large load just showed up on your interconnection queue or you're getting ahead of one, this course gives you a complete, defensible playbook to work from.
You'll be able to identify and classify the five large load types by load profile, load factor, coincident peak contribution, curtailability, and stranded asset risk — and explain why each characteristic drives rate design.
Course materials are provided for informational and educational purposes only. They do not constitute legal, accounting, or professional advice. Users should consult their own qualified legal, accounting, or other professional advisors regarding their specific circumstances.
Foundational concepts for working with large electric loads: the 20 MW threshold, why load profiles drive rate design, and the market forces behind today's unprecedented large-load development boom. | 1.1 Defining a Large Load: Infrastructure Trigger & System Impact | 1.2 The Five Large Load Categories & Their Characteristics | 1.3 What's Driving the Large-Load Boom & FERC Docket RM26-4-000
Master the full rate design toolkit for large loads — from the cost-of-service foundation through demand allocator selection, rate structure choices, and the load-type-specific provisions that make rates defensible before commissions and in litigation. | 2.1 The Four-Step Cost-of-Service Methodology | 2.2 Demand Allocators: Coincident vs. Non-Coincident Peak | 2.3 Seven Rate Design Tools & Load-Type-Specific Provisions | 2.4 Minimum Bills, Ratchet Clauses & TOU Pricing
Five scenario-based questions covering load profile analysis, minimum bill structure, rate selection for electrolyzers, demand cost allocator choice, and stranded asset risk ranking across load types.
The contractual framework that protects the utility and existing ratepayers beyond what any rate schedule can accomplish. Covers all six core service and interconnection agreement provisions, with load-type-specific guidance and the commission approval process. Educational content only — not a substitute for review by your own legal counsel. | 3.1 Why a Tariff Isn't Enough & Agreement Timing | 3.2 Stranded Cost Calculation & Termination Fee Design | 3.3 Security Instruments & Power Quality Obligations | 3.4 G&T Tripartite Agreements & Commission Approval
Complete accounting treatment of large-load transactions under both FASB (IOUs and cooperatives) and GASB (municipal utilities and public power), including CIAC journal entries, the post-TCJA gross-up, and ASC 606 revenue recognition for complex multi-element agreements. | 4.1 Four Critical Accounting Questions & FASB Treatment | 4.2 The TCJA Gross-Up: History, Taxability & Formula | 4.3 GASB 33, GASB 62 & 30-Year Amortization | 4.4 ASC 606 for Bundled Large-Load Agreements
Five scenario-based questions covering FASB journal entries for CIAC, GASB 62 net income impact, TCJA gross-up calculation, ASC 606 treatment of bundled payments, and regulatory asset recognition under ASC 980.
The policymaker's perspective: how to evaluate large-load rate applications rigorously, identify portfolio-level risk, apply the five-question commission framework, and navigate the evolving federal regulatory landscape — including FERC Docket RM26-4-000. | 5.1 The Five-Question Commission Evaluation Framework | 5.2 Portfolio Risk, Grid Reliability & FERC RM26-4-000
Five scenario-based questions covering EDR justification, FERC RM26-4-000 scope, termination fee step-down design, portfolio concentration risk metrics, and G&T cooperative tripartite agreement structure.
Demonstrate mastery with final exam covering all five modules, weighted proportional to CPE credit hours. A passing score of 70% is required for CPE credit. Your certificate of completion is available for immediate download upon passing.
