UFAFP
UTILITY FINANCE AND ACCOUNTING FOR FINANCIAL PROFESSIONALS 
 
LAS VEGAS    —  May 19 - 21, 2008
SAN FRANCISCO — June 23 - 25, 2008
LAS VEGAS  — July 14 - 16, 2008
ATLANTA — October 20 - 22, 2008
LAS VEGAS  — Nov 19 - 21, 2008

HOTEL AND CITY INFORMATION

LAS VEGAS --  May, July and Nov, 2008

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 at the hotel. Call early. The block of rooms is usually held open up to four weeks before the program.  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 $89 per night in May, $79 in July and Nov.

ATLANTA -- Oct, 2008

Atlanta Marriott Suites-Midtown
35 14th Street NE
Atlanta, GA 30309
(800) 228-9290

We have reserved a block of rooms at the hotel where the seminar will be held. Mention you are attending FAI's seminar at the hotel. Call early. The block of rooms is usually held open up to four weeks before the program. Rates for our group are $179 per night.

SAN FRANCISCO -- June, 2008

San Francisco State University Downtown Center
835 Market Street, 6th Floor  -- between 4th and 5th Street
San Francisco, CA 94103-1901

There are many hotels within two blocks. We have not arranged any special rates with hotels, nor have we blocked out any rooms. Please make your arrangements early. If you are unable to find a room, call us we may have a solution. To find a hotel nearby try a site like Travelocity and put in the address of the seminar site and sort by distance.

INSTRUCTOR: Dr. Joel Berk

CPE CREDIT: available in most states

 




LEARNING OBJECTIVE:

Intended for those who work in the area of finance or accounting or those with a background in finance or accounting from school.

OUTLINE OF THE SEMINAR:

DAY 1 — 8am to 4pm

Rate of Return Regulation
- Basics of Ratemaking
- Determination of Rate Base
- Revenue Requirement Issues

Alternative Regulatory Frameworks
- Adjustment Clauses, Trackers, Riders, Deferrals
- PBR, Rate Freezes,
- Preapprovals
- Formula Ratemaking

Adjustment Clause Project

GAAP For Utilities
- Why and How GAAP Differs
- Specific GAAP - FAS 71, 101, 90
- Regulatory Assets and When to Remove Them

Plant Write-Offs Under GAAP - FAS 144

Capitalization Versus Expense

- Ratemaking Recovery Issues
- Stranded Costs


COCKTAILS

DAY 2 — 8am to 4pm

Asset Retirement Obligations
-SFAS 143
-Regulatory Liability for Retirement

CWIP AND AFUDC
- AFUDC versus Interest Capitalization

Leasing
- Ratemaking
- Tax Accounting
- Financial Reporting
 
Project - Plant Impairment and Leasing

Using Accounting Data to Value a Company
- Comparative Pricing Analysis
- Adjustments to Income
- Recurring Income
- Using Valuation Multiples

DAY 3 — 8am to 3pm
Mergers and Acquisitions
- Valuation Techniques for Acquisitions
- Free Cash Flow
- Comparative Pricing Analysis
- Concept of Recurring Income

Accounting for Income Taxes
- Permanent Differences
- Temporary Differences
- Intraperiod Tax Allocation
- Utility's Deferred Investment Tax Credit

Purchase Accounting Rules--SFAS 141
- Acquisition Adjustments
- Goodwill Impairment--SFAS 142
- Income effects

Purchase Accounting Case Analysis


Conclusions

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.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

home / seminars / register / clients / contact / about / privacy policy