Bridge at night

Delivery of utility service to customers requires large expenditures to build and maintain the infrastructure for service delivery. In order to be a viable business, the utility must be reimbursed the cost of providing these services to customers. Work order accounting is the answer to capturing construction and maintenance costs of utility infrastructure.

Baker Tilly’s power and utilities team recently authored the “Utility work order accounting guidebook,” published by the American Public Power Association (APPA). This APPA publication provides electric utilities an introduction to work order accounting including examples, illustrations and key takeaways on:

  • Work order accounting process
  • Federal Energy Regulatory Commission (FERC) uniform system of accounts
  • Developing construction and standard units
  • Costs related to utility construction projects
  • Depreciating and retiring assets

For more information on this topic, or to learn how Baker Tilly power and utilities specialists can help, contact our team.

Bethany Ryers

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