ON-SITE
CUSTOMIZED SEMINARS FOR YOUR COMPANY

Attachment I — Seminar
Attachment II — Materials and Fee Description
Attachment III — General Information & Responsibilities of XYZ Electric and Gas
Attachment IV — Questions to be answered by XYZ Electric and Gas to customize Seminar
Attachment V — Participant Form
Attachment VI — Info Sheet for Instructor
Attachment VII — Classroom Setup Description
Attachment VIII — Instructor's Vita

SEMINAR - UTILITY FINANCE & ACCOUNTING

XYZ Electric and Gas
 

DAY 1 Introduction Basic Accounting Concepts - Balance Sheet - Income Statement - Regulatory Assets - Stranded Costs Financial Statement Analysis - Return on Equity - Return to Common - Shareholder Value Created The Utility's Four Sets of "Books" - Rate Regulation - Rate Base and Cost of Service - Operating versus Non-operating Income - Financial Reporting - GAAP - Income Tax Accounting - Managerial Accounting

DAY 2 Accounting for Utility Plant - Straight Line Depreciation - Accelerated Depreciation - Capitalization Versus Expense - Methods of Capitalizing More or Less - Which is Better for the Utility Taxes - Temporary Differences - Deferred Taxes (Normalization) Cost of Capital - Weighted Average Cost of Capital - Risk Premium Approach - Discounted Cash Flow (DCF) Method Cost of Capital Case

DAY 3 Present Value Analysis Present Value Exercise Shareholder Value - Free Cash Flow - Income versus Shareholder Value Maximization - Risk Considerations - How to Make Decisions Capital Budgeting - Cash Flow as affected by Taxes & Rate Regulation - Which Discount Rate to Use - Creating Shareholder Value Capital Budgeting Case Conclusions

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