UFAFP
UTILITY FINANCE AND ACCOUNTING FOR FINANCIAL PROFESSIONALS
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LAS VEGAS — May 22 - 24,
2013 |
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LAS VEGAS — Oct 21 - 23, 2013 |
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NEW ORLEANS
— Oct 28 - 30, 2013 |
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HOTEL AND CITY INFORMATION
LAS VEGAS
Golden Nugget
129 East Fremont Street
Las Vegas NV 89101
(800) 634-3454
We have reserved a block of rooms at the
hotel where the seminar will be held.
Mention you are attending FAI's seminar.
Call early. The block of rooms well be held
open until until a few weeks before the
seminar. This is an AAA four diamond hotel
but has a low rate since it is during the
week and we negotiated the rate. Rates for
our group are $42 for the seminars in May
and $55 for the seminars in October.
Call to make the room reservation
(these codes will not work on their website)
and tell them one of the following codes:
May 22-24 Seminar GSFA521
Oct 21-23 Seminar GSFA102
If you are unable
to find a room, email us we may have a
solution.
NEW ORLEANS
Harrah's New Orleans
228 Poydras Street
New Orleans, LA 70130
(800) 427-7247
We have reserved a block of rooms at the
hotel where the seminar will be held.
Mention you are attending FAI's seminar.
Call early. The block of rooms well be held
open until until a few weeks before the
seminar. This is an AAA four diamond hotel. Rates for
our group are $169.
If you call for a room reservation mention
one of the code below:
For the Oct 28-30, 2013 Seminar S10FAC3 or
use this link on the web
Harrah's Link for FAI Oct 28 Seminar
If you are unable
to find a room, email us we may have a
solution.
INSTRUCTORS: Dr. Joel Berk
and Dr. Robert
Vigeland.
CPE CREDIT: available in most states
Prerequisite
-- Completion of FAI's Seminar for Non-Financial
Professionals or a position at the utility in
the finance, accounting or the rates area or an
educational background including at least three
classes in accounting. 22 CPE Credits for CPAs.
OUTLINE OF THE SEMINAR:
| DAY 1 8am to
4pm |
Rate of Return
Regulation
- Basics of
Ratemaking
- Determination of
Rate Base
- Revenue
Requirement Issues
Modifications to
Rate of Return
Regulation
- Adjustment
Clauses, Trackers,
Riders, Deferrals
- Rate Freezes,
Decoupling
- Preapprovals
- Formula Ratemaking
Energy and Gas
Adjustment Clauses
GAAP For Utilities
- Why and How GAAP Differs
- Plant Write-Offs
- Regulatory Assets and When to Remove Them
COCKTAILS |
|
 |
| DAY 2 8am to
4pm |
Capitalization Versus Expense
- GAAP, Tax,
Ratemaking and
Managerial
Accounting
- Influences and
Motivations
- Problems in
Recovery of Plant
Costs
- Retirement Units
of Property
Plant Issues
- Accounting for
Plant Retirement
- Risks of Reserve
Deficiency
- Asset Retirement
Obligations --
ASC 410-20
- Mass Property
Accounting
Accounting for Income Taxes
- Permanent Differences
- Temporary Differences
A Problem
of Definition
- Statement of Cash
Flows
- Different
Defintions for New
Income, Op Inc and
Cash Flow
Accounting
Methods and their
Impact on Financial
Metrics
- EBITDA
- Cash Flow
- EPS
-
Debt/Capitalization
- Leasing Example
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|
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| DAY 3 8am to 3pm |
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CWIP and AFUDC
- AFUDC versus
Interest
Capitalization
Credit Rating
- S&P Targets
for Bond Rating
- Capitalization
Ratios
- Funds Flow Ratios
- Adjustments to
Financial Statement
Figures
International
Financial Reporting
Standards
- Principal Rather
the Rules Based
- IFRS creates
bigger differences
between Regulatory
and Financial “Sets
of Books”
- Regulatory Assets
and Liabilities
- AFUDC versus
Interest
Capitalization
- Mass Property
Accounting Issues
- Impairment Rules
Conclusions |
|
For a more detailed outline of the topics
see Detailed
Outline.
To see comments from people who have already attended this seminar, see our testimonials.
For a list of organizations who have sent people to our classes, look at our previous participant list.
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