Power and Utilities eBook and Template Resources
The eBooks provide detailed reference material for ASC 980/GASB 62 regulatory accounting and advanced construction accounting topics.


The eBooks contain detailed examples, sample journal entries, and sample financial statement disclosures.


Downloads (available with any membership) are designed to help you evaluate your organization's business processes or implement best-practices to enhance your industry accounting and finance approach.
Instructor

Resources to free up your time

These resources are available with any course purchase or monthly, 6-month, or annual membership and can be used right after the download.

Use the customizable spreadsheet tools that provide practical solutions to evaluate electric work order and other processes, assist in overhead calculations and developing standard construction units and property records, and using ASC 980 and GASB 62 to match your financials and rates. All tools include journal entries and step by step approaches.

Additional resources help train your Board members in financial statement and rate study basics.

Get the Resources >

Are you seeking a way to manage your budget when there are unexpected expenses?

This eBook shows how electric co-op and utility ASC 980 | GASB 62 | FERC regulatory accounting can provide a big budget assist by matching major expenses and revenues to electric rates. Topics include practical applications for implementing regulatory accounting, then applying it to storms, mark-to-market adjustments, major expenses, losses on retirements, matching capacity rate recovery, and other power and utilities specific areas.

Just click on the button to download your copy of this eBook.

Hurricane

ASC 980 and GASB 62 can be used for more complex transactions in budget management

This eBook shows how electric co-op and utility ASC 980 | GASB 62 | FERC regulatory accounting can be used for matching longer-term items to rate recovery. Topics include funding long-term obligations, revenue decoupling, contributions in aid of construction, construction period interest, and discontinuing regulatory accounting.

Click on the button to download your copy.

Power Plant

There are some areas of FERC construction accounting that can be complex

You may not deal with an area often, but finding a reference resource would be useful

This eBook details more complex situations in FERC construction accounting, including how construction costs impact rates, how to analyze and unitize construction projects, calculate the allowance for funds used during construction, asset retirement obligations, depreciation expense, accounting for leases, critical spares, and completed construction not classified.

Click on the button to download your copy.

Power Plant

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All courses are based on power and utilities industry best practices and provide practical application to your electric cooperative or utility!

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Pay as you go

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- Unlimited access to 30+ courses

- Download course spreadsheets

- Power and Utilities Community page

for questions, answers, and share ideas

- New content added regularly

- Watch on-demand -

Desktop, tablet, or with mobile app

- Cancel Anytime

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6-Months

$24/month

Billed at $145 for 6-months

Get the plan >

- Unlimited access to 30+ courses

- Download course spreadsheets

- Power and Utilities Community page

for questions, answers, and share ideas

- New content added regularly

- Watch on-demand -

Desktop, tablet, or with mobile app

- Cancel Anytime

Monthly

$27/month

Pay as you go

Get the plan >

- Unlimited access to 30+ courses

- Download course spreadsheets

- Power and Utilities Community page

for questions, answers, and share ideas

- New content added regularly

- Watch on-demand -

Desktop, tablet, or with mobile app

- Cancel Anytime

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