We understand the impact GASB statements can have on the utility industry. The regulatory implications can affect the way rates are structured. The following webinar details how GASB 62 and GASB 65 can affect the way utilities plan business activities. We discuss regulated operations, assets, and liabilities as well as a detailed example problem on contributions in aid of construction. This information will be provided to offer an understanding of the impact regulatory accounting has on rate structures.
The following outcomes are provided:
- A background of regulatory accounting and its use in utility specific situations
- An understanding of the role of ratemaking
- Real transactions examples in the utility industry