Utilities and power companies provides guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with us gaap the guide is organized by topical area and covers a broad range of guidance on accounting and financial reporting topics of interest to utilities and power . Accounting for public utilities provides a comprehensive analysis of accounting for public utilities bringing into focus all the special types of accounting rules situations and adaptations that are essential in this highly specialized industry highlights include. Materials for public utility accounting class 1 public utility accounting manual pdf 115 pages updated in 2012 public utility accounting provides management and staff of public power utilities with an overview of accepted utility accounting practices within the ferc prescribed uniformed system of accounts usoa. Learn about the role of accounting in public utilities ferc accounting procedures the uniform systems of accounts and utility accounting subsystems prepare a ferc income statement based off of a test case and then apply your knowledge during an in class exercise which addresses the proper coding for all ferc account activities. Led to shifting opportunities for energy investments by both public and private entities including several deals between us and canadian utilities that were completed or announced in 2017 deloitte power and utilities accounting financial reporting and tax research guide
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