Many utility companies are experiencing a strong increase in customer load growth and the related capital needed to build out utility infrastructure. This session examines accounting and disclosure considerations tied to current ratemaking trends, including application of ASC 980, and large-load customers. We’ll discuss:

How current ratemaking trends may affect accounting and disclosure under ASC 980.
Common regulatory accounting considerations associated with the current environment, including customer affordability.
Analysis of current market trends and accounting challenges associated with large-load customer activities.

Participants will analyze accounting implications of ratemaking, describe key ASC 980 accounting considerations, and assess the impacts of large-load customers.