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ASC 980/GASB 62 Implementation Plan
Build a roadmap for adopting ASC 980 or GASB 62 regulatory accounting
treatment — from identifying candidate items like storm damage, major
maintenance, and long-term obligations, through board approval, journal
entries, and financial statement disclosures. This template also includes
a built-in calculator showing the budget and rate impact of deferring a
specific cost over your chosen recovery period.
- Step-by-step workplan covering identification through disclosure
- Checklist of common first-application items (storm damage, OPEB, CIAC, rate stabilization, and more)
- Built-in rate impact calculator — enter budget impact and recovery period, see the per-unit rate effect
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Disclaimer: This template is provided for general informational purposes only and does not constitute accounting, legal, tax, or regulatory advice. Review your organization's policies and applicable FERC, RUS, or GASB requirements before use.