MSU: IPU Advanced Regulatory Studies Program: Regulatory Accounting and Auditing
CONTENT SCOPE
- Audit and compliance
- Affiliate transactions
- Accounting for Asset Retirement Obligations
- Decommissioning and stranded asset costs
- Accelerated Depreciation concepts including means to respond to evolving asset useful lives (two aspects: referring to tax and accounting methods for changing useful life and depreciation method)
- Construction Work in Progress (CWIP) and Allowance for Funds Used During Construction (AFUDC) and carrying cost on deferral accounts
- Cost of capital decomposed (financial risk, credit risk, RoE and fair return standard)
- Impact of Capital vs O&M categorization
- Accounting for Government contribution
- Treatment of Pension and Post Retirement Benefits
- Tax normalization (related to mergers & acquisition?) and flow through
- Advanced accounting topics regarding non-wires alternatives and distributed energy resources
Go to course →
Opens in a new tab
