Essentials of Accounting and Ratemaking - 2026 (On-Demand)

Description:

Essentials of Accounting and Ratemaking -2026 On Demand Track: Accounting & Rate Design The Essentials of Utility Accounting and Ratemaking provides an introduction to the processes, general principles, and terms used by regulated utilities in financial accounting and reporting. It addresses investments in capital, depreciation, and the Uniform System of Accounts (USOA). Students will learn how to read and understand a balance sheet, apply the USOA to financial statements, evaluate capital expenses, and understand the way expenses are allocated. The course uses examples from the utility industry to illustrate key concepts and explain the way costs and rates are calculated. Course Length: 6 hours (recordings from 3 days x 2 hours/day)