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2021-10-22 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1625691480928-B8TQZ1LIURY5YUWM5P39/Utility-accounting-electric-powerplant-2-online-cpe.jpg July, 2021 - Power Plant Impairments - How do we figure out the amount and include it in customer electric rates? As the power supply base of the power and utilities industry moves to more renewables, you might find some of your traditional supply assets are not economical. These uneconomical assets might be impaired for accounting purposes. How do you determine the amount of an impairment, and more importantly, determine how to recover an impairment loss in electric rates? We show you how. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1613485830787-T1ADLMSXO3JWCJ0V2CTX/download+%281%29.jpeg July, 2021 - 5 compelling reasons your electric cooperative or electric utility should use regulatory accounting (ASC 980 or GASB 62) Electric co-op and utility regulatory accounting under ASC 980, GASB 62, and FERC is your friend when it comes to events that cannot be recovered in customer rates. Events like unexpected major storms, increases in power costs, contributed assets, long-term pension obligations, and commodity mark-to-market gains or losses can impact current cash flows but not be collected from customers until a future rate change. Regulatory accounting will help structure the matching of expense recognition to rate recovery. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1616617479401-4K4CT64GV4JF9QFZ5HMW/Utility-accounting-utility-future-cpe.jpg July, 2021 - What is the “Quality” of Your 10,000 Steps per Day? These analogies fit how individuals can approach their goals. Some strive purposefully; others let life happen or re-up the same goals over and over again, wondering why their overall goals remain unfulfilled. Here are some methods to help you focus on what’s important. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1625690985957-95GJR1J2OKRNGLDEJ87X/Utility-accounting-electric-powerplant-7-online-cpe.jpg July, 2021 - Regulatory Accounting Insights - Courses 1 and 2 Rate recovery of the remaining debt service on impaired assets is made through regulatory accounting using FASB ASC 980 or GASB 62. This online, on-demand, CPE eligible course shows you how to implement regulatory accounting, use it in common situations for expense deferral or revenue recognition, and discontinue regulatory accounting if it is no longer possible to include the amounts in electric rates. The course includes journal entries, financial statement disclosures, and downloadable materials that you can plug right into your process! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1625619784990-JICUILSZ6XFWP22D7WZF/utility-accounting-office-cpe-education.jpg July, 2021 - Try out one of our courses for free! Try a UAES course for free to find out how our library of online, on-demand courses can help expand your power and utilities knowledge, add value to your organization, and add to your career skills! If you are a Board Member or new electric cooperative or utility employee, the UAES course - Electric Utility Ratemaking | Introduction to the Process | Board Member, Management, and New Employee Training - will give you insights into the steps that go into developing electric rates. You’ll see how the sausage is made, but stay at a very high level for an understand of the process without rolling up your sleeves and getting down into the details. If you are responsible for approving electric rates, provide inputs into an electric rate study, or just want an understanding of each area and some good questions to ask, then this course is for you! It’s online, on-demand, and eligible for continuing professional education credits. Use the code: uaesfreerates at the checkout and take the course! https://uarsconsulting.com/uaes-utility-accounting-newsletter-august-2021 daily 0.75 2021-10-22 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1628814889531-BPO0NBUYE2292TEQQRPH/Utility-accounting-electric-solar-4-online-cpe.jpg August, 2021 - Environmental, Social, and Governance = ESG. How can this become a part of financial reporting and why is it important? Environmental, Social, and Governance (ESG) and sustainable business practices are a key component of electric utility and cooperative strategy. Measures from the Sustainability Accounting Standards Board (SASB) can be woven into business planning and financial reporting. This article discusses how. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1628815121960-UQ9S1PQBP5W2MWDEE7L0/Utility-accounting-electric-3-transformers-online-cpe.jpg August, 2021 - Your electric co-op/utility board won’t increase rates, what are some options? Electric utilities of all types (electric cooperatives, investor-owned, and public power) have oversight boards or commissions at the state and local level responsible for approving electric rates. They base their decisions on rate studies prepared to estimate the amount of revenue provided from rates, comparing those revenues to expenses, debt service, capital improvements, and the expected return on ratebase. There are times that these oversight bodies may not pass or may delay rate increases that are needed. Reasons vary, I.e., lack of convincing an increase is required, a compelling argument not presented by management, or politics and ratepayer pushback. A rate increase voted down opens the door for "Plan B", the fallback plan. But, what is the fallback plan? This article discusses some Plan B approaches. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1628815482667-LYM5VSQBVMRCX56SIFR0/Utility-accounting-utility-future-cpe.jpg August, 2021 - Work Time Blocking and Getting Things Done to Meet Your Goals Do you ever feel like you can’t focus on your goals, that too many things interrupt your day, too many fires need putting out, that your presence is “necessary” at many meetings and events? The practice of “time blocking” may hold some answers and relief for your situation. What does this have to do with the power and utilities business? Any profession requires focus, wearing many hats, and juggling projects and tasks. Time blocking is an effective way to keep on task and maintain focus so you can reach your goals. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1628815857727-QYY5O771YLMOOPB0HXFS/Utility-accounting-electric-overheads-online-cpe.jpg August, 2021 - Electric co-op and utility construction accounting series Utility rates are driven by infrastructure spending to serve customers. The construction process consists of 4 steps - develop standard units, add overheads, analyze and close projects, and establish useful fixed asset records. Our 4-part class series on the electric construction process takes a deep dive into each area. The courses include detailed calculations, examples, journal entries, and downloadable materials that you can plug right into your process! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1625619784990-JICUILSZ6XFWP22D7WZF/utility-accounting-office-cpe-education.jpg August, 2021 - Try out one of our courses for free! Try a UAES course for free to find out how our library of online, on-demand courses can help expand your power and utilities knowledge, add value to your organization, and add to your career skills! If you are a Board Member or new electric cooperative or utility employee, the UAES course - Electric Utility Ratemaking | Introduction to the Process | Board Member, Management, and New Employee Training - will give you insights into the steps that go into developing electric rates. You’ll see how the sausage is made, but stay at a very high level for an understand of the process without rolling up your sleeves and getting down into the details. If you are responsible for approving electric rates, provide inputs into an electric rate study, or just want an understanding of each area and some good questions to ask, then this course is for you! It’s online, on-demand, and eligible for continuing professional education credits. Use the code: uaesfreerates at the checkout and take the course! https://uarsconsulting.com/uaes-utility-electric-coop-accounting-1021 daily 0.75 2021-10-22 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632167377462-NFJNY3XREVPSL0G0FTQY/Electric+vehicle+subscription+charging.jpeg September/October, 2021 - A subscription rate to charge my car? Electric vehicle (EV) sales make up approximately 3.4% of car sales as of mid-2021, with projections of a market share of nearly 30% by 2030. Is your electric co-op or utility's philosophy to promote more electrification of your system? Or, do you want to make sure you're in the game and have rates and options available for your new EV customers? From either approach, there are a variety of rate methods you can use. Here’s an approach to using a subscription rate for your electric vehicle customers. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632167690965-C5KCQNQPRDYHXSGLWMBG/House+with+solar+panels.jpeg September/October, 2021 - How to develop electric rates for solar power and other distributed energy resources A question that electric co-ops and utilities wrestle with is “how do we charge and also compensate our customers that have distributed energy resources (DERs) that are part of our power supply mix?” DER customers ask that same question, too, only in reverse. This article discusses direction from FERC and the National Association of Regulatory Utility Commission as well as best practices in developing DER electric rates. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632167985795-TNYCWQT0QA0S1D82DY8G/Charging+station+2.png September/October, 2021 - Smorgasbord sampler - What type of EV charging rates are being offered by electric co-ops and utilities? As we are on the left hand side of the bell-curve of EV sales and technology, electric utilities and cooperatives are asking the question: "Do we want our EV electric rates to spur adoption of EV technology and/or do we want to recover our full costs of serving EV customers?" You can have both. Let's take a very short tour of some of the rate structures and rebates that electric co-ops and utilities are using in 2021 to either attract customers to purchase electric vehicles, recover their costs to serve those customers, or both. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632168953470-YWPQP9R62TWBK8603PQD/Utility-accounting-electric-wind-2-online-cpe.jpg September/October, 2021 - A “bite-sized morsel” of information for your organization Utility Accounting and Finance Fundamentals! A stuffy name? Absolutely. But a great name for a choice of short classes that get straight to the point with insights in electric accounting, finance, business processes, electric rates, and strategy implementation. Each class covers an electric industry fundamental area in 30 minutes or less to fit your busy schedule. Click on the link to see our offering of snippets and the full library of UAES courses that are designed for practical application to your business! https://uarsconsulting.com/404 daily 0.75 2025-08-23 https://uarsconsulting.com/uaes-utility-electric-coop-accounting-1121-broadband daily 0.75 2021-10-22 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1634603053471-PD89WJKXW1AIEEMCKCBD/Telecom+cost+structure.png November, 2021 - What costs can we expect to operate a telecom utility? If your community or utility is contemplating establishing a telecommunications utility to provide services (cable tv, broadband internet, phone service), there are many considerations. This article scratches the surface of the details on the costs that will be incurred in proving telecommunications services. In your evaluation process, you’ll undergo a feasibility study to determine the estimated costs that will be incurred, the forecasted percentage of the community that will take service, and the rates that could be charged and applied towards costs recovery. The feasibility study is the linchpin in your decision whether to proceed with providing services. The feasibility study should perform a traditional SWOT (strengths, weaknesses, opportunities, threats) analysis and forecast operating costs. What are those costs? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1634518888658-MX1B2G6MQDT8MJF72FP1/telecommunications-fiber-broadband.jpeg November, 2021 - Successful Approaches by Utilities & Co-ops in Providing Telecommunication Services Telecommunications services encompass cable TV, internet, business, and broadband internet phone services. There are generally several choices for broadband or telecommunications service providers by private sector companies in large urban areas. Private telecommunications companies have been serving smaller communities and rural areas also. However, many regions of the United States still do not have "broadband" services, as defined by the Federal Communications Commission (FCC) as a minimum of 25 Mbps (megabits per second) download speed and 3 Mbps upload speed. Telecommunications service is one of the foundations of a successful society, powering commerce, education, utility services, and government. Where there are gaps in service, local electric co-ops, utilities, and communities have formed telecommunication systems to fill the void. How do these systems get up and running? This article discusses the steps to consider. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1633530722358-RFQJ98M6ILRN7RVY1OCX/Laying+cable.jpeg November, 2021 - Telecommunications Services - Public Sector Success Stories Telecommunications services encompass cable TV, internet, business, and broadband internet phone services. There are generally several choices for broadband or telecommunications service providers by private sector companies in large urban areas. Private telecommunications companies have been serving smaller communities and rural areas also. However, many regions of the United States still do not have "broadband" services, as defined by the Federal Communications Commission (FCC) as a minimum of 25 Mbps (megabits per second) download speed and 3 Mbps upload speed. This article details some case studies of success by the public sector in providing telecom services. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632168953470-YWPQP9R62TWBK8603PQD/Utility-accounting-electric-wind-2-online-cpe.jpg November, 2021 - A “bite-sized morsel” of information for your organization Utility Accounting and Finance Fundamentals! A stuffy name? Absolutely. But a great name for a choice of short classes that get straight to the point with insights in electric accounting, finance, business processes, electric rates, and strategy implementation. Each class covers an electric industry fundamental area in 30 minutes or less to fit your busy schedule. Click on the link to see our offering of snippets and the full library of UAES courses that are designed for practical application to your business! https://uarsconsulting.com/utility-accounting-education-contact daily 0.75 2026-03-27 https://uarsconsulting.com/uaes-utility-accounting-energy-grants-1221 daily 0.75 2021-12-15 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/59021d96-8fcf-42d6-8d28-1ee3cd72fee2/Nuclear+power+plant+Future+recoverable+costs.jpeg December, 2021 $65 billion of matching grants will be available for energy projects for renewables, smart metering, nuclear energy, hydro, and host of areas. This article details the funding and amounts. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632879542025-6USAYXI4P3MRV653V0B6/Transmission-header.jpg December, 2021 - Grid Resiliency Grants Total $5 billion - Be Ready for a Fast Filing to be Eligible to Receive Funds Grid resiliency against natural disasters has its own category of funding. Grant funds will go fast in this category! Here's some strategies to be ready to file an application to get in line for funds! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1633530722358-RFQJ98M6ILRN7RVY1OCX/Laying+cable.jpeg December, 2021 - Broadband Grants Total $65 Billion - Expand Services in Your Community $65 billion of matching broadband grants will make for many possibilities to level up systems. Before applying for a grant a feasibility study will help clarify your business model. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632168953470-YWPQP9R62TWBK8603PQD/Utility-accounting-electric-wind-2-online-cpe.jpg December, 2021 - New Employee Training Bundle These short courses in accounting basics, and construction accounting, reading financials, and using KPI's will make you the "go-to" expert in the office! https://uarsconsulting.com/utility-accounting-education-contact-1 daily 0.75 2025-03-12 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1ab690dc-050a-4de9-8a24-204304508c90/Fort+Bragg+logo..jpg Prop 218 format - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://uarsconsulting.com/january-2022 daily 0.75 2022-02-02 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632168953470-YWPQP9R62TWBK8603PQD/Utility-accounting-electric-wind-bond-rating.jpg January, 2022 Are lines blurred in your utility over financial responsibilities? The responsibility for the bond rating is part of the role of the utility's Board of Directors through the approval of budgets, electric rates, and short and long-term strategy. The better the bond rating, the lower the interest rate and more funds are retained by the utility vs. paid to bond holders. What are strategies to follow? Here are some insights. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1632879542025-6USAYXI4P3MRV653V0B6/Transmission-header.jpg January, 2022 - How to use GASB 89 for Fair Electric Rates GASB 89 requires municipal electric utilities to expense construction period interest. This does a dis-service to current electric ratepayers but there is an exception that gives a more reasonable outcome. We discuss the options. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1642389038136-SK63MDVORDID9QAR3NW7/unsplash-image-tloFnD-7EpI.jpg January, 2022 - Help Employees Set Realistic Career Goals No matter your background, if you are in charge of employees, your job description includes giving employee evaluations, providing feedback, and helping employees develop their career goals. How do you balance the needs of the business with employee needs? Let’s explore some areas. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27d095dc-3258-4ca0-a1da-c16ce3946263/Class+certificate.jpg January, 2022 - Welcome to the Electric Business Are you new to the electric business and need to get up to speed quickly? This FREE course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://uarsconsulting.com/unsubscribe daily 0.75 2022-01-22 https://uarsconsulting.com/esg-ferc-accounting-ferc-101 daily 0.75 2022-02-21 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/df6318de-9a28-4bbc-b404-89d9ba87fb6e/wind_farm.jpeg February, 2022 - Wind Farm - the “E” in ESG ESG is a hot topic in the electric business. Environmental, Social, and Governance (ESG) and sustainable business practices are a key component of electric utility and cooperative strategy. The electric industry spends billions on ESG initiatives, but that spending is buried in your financials due to the way the FERC Chart of Accounts is structured. Here are some insights on how to shine a light on your efforts. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2799d1a7-081c-4d2a-bac6-b367b8815b48/Kayak.jpeg February, 2022 - Kayak, or is it CIAC Accounting? CIAC accounting is recording amounts paid by customers to construct services to provide them with electricity. It doesn't sound complicated, but some of the accounting methods aren't good for your electric rates. Here are some alternatives. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/d8fd5173-57ba-482c-8679-1bd4bbe520a6/Picture1.jpg February, 2022 - How does fixed asset accounting impact rates? If your fixed asset processes leave a bit to be desired, you're not alone. This is a common issue in many utilities - what's on the books isn't all in the field. The impact on your rates is not good though. We provide some insights and a work plan to move things towards where you'd like them to be. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27d095dc-3258-4ca0-a1da-c16ce3946263/Class+certificate.jpg February, 2022 - Welcome to the Electric Business Are you new to the electric business and need to get up to speed quickly? This FREE course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://uarsconsulting.com/esg-ferc-101-employee-careers daily 0.75 2022-03-18 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/df6318de-9a28-4bbc-b404-89d9ba87fb6e/wind_farm.jpeg March, 2022 - Wind Farm - the “E” in ESG Sustainability reporting using E (Environmental), S (Social), and G (Governance) or ESG standards will shortly need to be part of your electric, water, and gas utility’s financial reporting model. This article discusses the reporting measures and metrics issued by the Sustainability Accounting Standard’s Board (SASB) for electric, gas, and water utilities and cooperatives. The rules include the feasibility of drawing from an established ESG disclosure framework, such as the one under development by the Task Force on Climate-related Financial Disclosures (TCFD). Here are some insights. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1647624575883-V371XVCZ6KRG4EME66SF/unsplash-image-yETqkLnhsUI.jpg March, 2022 - FERC Accounting Report - Allowable Items in Electric Rate Filings While your utility may not be regulated by the Federal Energy Regulatory Commission {FERC), it’s always interesting and valuable to read what’s on the radar for the regulators. This article discusses a recent FERC compliance audit report on issues from auditors that it deems to be not in the interest of good ratemaking or reporting for regulated electric utilities and gas utilities. It can be helpful to consider this FERC view when considering items to include in electric rates or accounting approaches to take on various transactions. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/d8fd5173-57ba-482c-8679-1bd4bbe520a6/Picture1.jpg March, 2022 - Help Employees Set Realistic Career Goals No matter your background, if you are in charge of employees, your job description includes giving employee evaluations, providing feedback, and helping employees develop their career goals. How do you balance the needs of the business with employee needs? Let’s explore some areas. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27d095dc-3258-4ca0-a1da-c16ce3946263/Class+certificate.jpg March, 2022 - Welcome to the Electric Business Are you new to the electric business and need to get up to speed quickly? This FREE course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://uarsconsulting.com/esg-sec-moodys-sandp-fitch-bond-rating daily 0.75 2022-04-20 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1649680580129-C5DDYVZ4X04X9SFFIM9L/Utility-accounting-electric-powerplant-6-online-cpe.jpg April, 2022 - Electricity 101 - Power Plant In this Electric Industry 101 guide we'll give you a quick overview of the electric industry, i.e. how it’s organized, oversight, and, most importantly, how electricity gets to your home and business and electric rates are developed. If you are new to the electric industry, you’ll soon see that it is like any other manufacturing business, except that the manufactured product is invisible. Here are some insights. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1650075641468-UT905MLSTWPQ4WXZNAY9/SEC-esg-wind-turbines.jpg April, 2022 - SEC Issues Proposed Rules for Climate and ESG Risk Disclosures in Financial Statements On March 20, 2022, the Securities and Exchange Commission (SEC) released a 506-page report on proposed climate, sustainability, and Environmental, Social, and Governance (ESG) disclosures for SEC-regulated organizations. The regulations will add another layer of disclosure requirements to SEC registrants and cover disclosures related to the regulated entity’s business practices and, in some cases, the practices of the entity’s supply chain suppliers with which they do business. Most of the disclosures are effective for 2024 reporting, so there is time to develop business processes to measure the required disclosures and develop a reporting framework to use in reporting in stand-along reports and the financial statements. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1650075946764-PEUCOOIUUEY8Y4CD8WIW/unsplash-image-yETqkLnhsUI.jpg April, 2022 - 5-Ways to Improve Your Utility’s Bond Rating The bond rating is a key measure of financial health. An organization can receive ratings from Moody’s, S&P, and Fitch. The bond ratings organizations use tools like the Moody’s rating scale to determine credit-worthiness. A high bond rating is key to maximizing cash flows. How do you drive a higher rating? Improving key metrics that Moody's, S&P, and Fitch analyze should be part of the utility strategy. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27d095dc-3258-4ca0-a1da-c16ce3946263/Class+certificate.jpg April, 2022 - Welcome to the Electric Business Are you new to the electric business and need to get up to speed quickly? This FREE course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/34e60cf0-24c7-45ea-8459-af65d6b67cf1/UAES+membership.jpeg April, 2022 - Make it stand out UAES Subscription https://uarsconsulting.com/asc980-gasb62-ferc daily 0.75 2024-02-22 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/548f3d66-0d85-4f39-9505-0e3798e6c19d/Board+meeting+1.jpeg Latest Newsletter Common misconceptions about regulatory accounting by users and regulators Regulatory accounting is one of the most valuable tools available to co-ops and utilities. But, there are some common misconceptions about what it means to use it, not only by non-user co-ops and utilities, but sometimes also by the regulators who set customer rates (boards or regulatory commissions). Here are some of those misconceptions and counters. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1704509768477-WHSGLDCYJLCB4HVB5X7Y/Transmission+-+Winter.jpeg Latest Newsletter - FERC 2023 Report on Compliance for Rate Filings Even though your electric co-op or utility is not Federal Energy Regulatory Commission (FERC) regulated, FERC compliance audits provide insights into areas to consider for general accounting and ratemaking. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1694225987518-YRQ9ZI70ILVPWD5Y4XGM/IMG_1046.jpeg Latest Newsletter - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! Be an expert in 30 minutes! https://uarsconsulting.com/ferc-accounting-construction-process-evaluation-tool daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/81c37c0b-905c-4c26-91ae-70d468700944/Bucket-truck-line-construction.jpg FERC Construction Process Evaluation - Make it stand out Electric line construction - all these costs flow through your work order processes https://uarsconsulting.com/asc980-gasb62-implementation-template daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/dc39871f-5bef-472b-8f3d-873377de7481/Ice+storm+power+pole.jpeg ASC 980/GASB 62 Implementation Plan - Make it stand out Ice storm damage to poles https://uarsconsulting.com/ferc-construction-overhead-loading-worksheet daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1653059299175-9ODD2XWSU2WBY3AT29KX/Bucket+truck+and+3-phase+repair.jpg FERC Construction Overhead Loading Worksheet - Make it stand out Electric pole repair and construction https://uarsconsulting.com/interdepartmental-cost-allocation-worksheet daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/afd21150-d72b-4331-bd24-03a8cfa9bb00/Boulder+Dam.jpeg Interdepartmental Cost Allocation Worksheet - Make it stand out Boulder Dam - Electric Generation and Transmission https://uarsconsulting.com/standard-construction-unit-template-landing daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/528b89d0-21e2-4efe-8586-1be7990162c1/Electric+pole.jpg Electric Standard Construction Unit Template - Make it stand out Electric pole with crossarm https://uarsconsulting.com/fixed-assetcpr-consolidation-template daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/a2b92cae-f0f6-4c7b-ae21-17e74e0fa488/electric-pole-construction.jpg Fixed Asset/CPR Consolidation Worksheet - Make it stand out Electric Pole Construction https://uarsconsulting.com/rate-stabilization-sample-board-resolution daily 0.75 2025-11-23 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/b67671e4-9e53-49c7-a6df-f1b19b706e9c/Rainy+Day+fund+Rate+Stabilization.jpeg Rate Stabilization Sample Board Resolution - Make it stand out Rate Stabilization - The Rainy Day Fund https://uarsconsulting.com/utility-accounting-free-downloads daily 0.75 2022-08-02 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1654011509760-BW9IY146F5MJH5TAI4WK/Ice+storm+power+pole.jpeg Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1654011758804-9ZYPDMQ7F05KQIVG3S67/Electric+rates.jpg Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1654011966025-LAIA9RP50F2H30ALB3PV/Bucket+truch+line+construction.png Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1654012306279-XCCP96M0CP7046QIWGHH/Bucket+truck+and+3-phase+repair.jpg Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659463203682-YPR986SNTVM6YVZR245T/Double+buckets.png Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659463370628-A0V71TKKVS8O8N8KYM1Y/Utility-accounting-electric-powerplant-5-online-cpe.jpg Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659463500410-5QX93KWSZYWHDYTAMIG1/Rainy+Day+fund+Rate+Stabilization.jpeg Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659463636772-9NZBE4VR9BKH1Y6ZKH9C/UAES+main+pic.png Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659464251884-IGZHPV3VD31TLEMDWELH/Finance+in+the+electric+utility+of+the+future.jpg Free Download Resources https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659464451688-DO1N8H6RVDPTGX7QNT8K/Board+rate+approval.png Free Download Resources https://uarsconsulting.com/may-2022 daily 0.75 2022-07-04 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1653171479107-BNR3623NREWP8T2B1DJ1/unsplash-image-lsJ9jHKIqHg.jpg May, 2022 - Co-op financing with capital credits and cash reserves (utilities should check this out too) Electric cooperative financial strategies include operating cash flows, cash reserves, debt, and customer investments, which are called capital credits. A key financing component for an electric cooperative operations and projects are customer (aka owner) "capital credits". What are capital credits, and how can your cooperative establish a capital credit policy that maintains proper cash balances and cash flows while eventually refunding credits or paying to your owners? Here are some insights. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1653171591435-52DOJUVI5EM5X91A7R4R/unsplash-image-JbfhNrpQ_dw.jpg May, 2022 - FERC Accounting Report - Allowable Items in Electric Rate Filings While your utility may not be regulated by the Federal Energy Regulatory Commission {FERC), it’s always interesting and valuable to read what’s on the radar for the regulators. This article discusses a recent FERC compliance audit report on issues from auditors that it deems to be not in the interest of good ratemaking or reporting for regulated electric utilities and gas utilities. It can be helpful to consider this FERC view when considering items to include in electric rates or accounting approaches to take on various transactions. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/81c37c0b-905c-4c26-91ae-70d468700944/Bucket+truck+line+construction.jpg May, 2022 - Your monthly electric customer charge for a residential customer should be at least $75 per month The monthly residential customer electric bill consists of a customer charge and a kWh charge. The monthly electric bill for a large power user consists of a kW charge and a kWh charge. Would it surprise you it costs two-four times more to serve a customer with kW and customer services than is included in the customer’s monthly customer flat charge? The undercharged kW and customer cost amounts ends up in the kWh charge. Why is this, why does it matter, and what might you do about it? Let’s explore some areas. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27d095dc-3258-4ca0-a1da-c16ce3946263/Class+certificate.jpg May, 2022 - Welcome to the Electric Business Are you new to the electric business and need to get up to speed quickly? This course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/34e60cf0-24c7-45ea-8459-af65d6b67cf1/UAES+membership.jpeg May, 2022 - Make it stand out UAES Subscription https://uarsconsulting.com/current-newsletter-copy daily 0.75 2022-07-15 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1636567681099-JXLTQEW89W91ASGW3VQY/Broadband+deployment.jpeg June, 2022 - Fiber to the Home Deployment Is your community or utility considering offering telecommunications services? With $65 billion of funds allocated for broadband grants in the 2021 Infrastructure Act, opportunities are available to make entry into these service areas more financially feasible. But, before jumping into this business venture, there is still due diligence that your community should do, just like starting in any new business. Here are insights based on real-life situations. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1654979015579-WOMPFJ954ZYZOT2FBATN/unsplash-image-5RgShZblKAQ.jpg June, 2022 - 7 Major Costs in Providing Broadband Services If your community or utility is contemplating establishing a telecommunications utility to provide services (cable tv, broadband internet, phone service), there are many considerations. This article scratches the surface of the details on the costs that will be incurred in proving telecommunications services. Here are the major 7 cost types. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27d095dc-3258-4ca0-a1da-c16ce3946263/Class+certificate.jpg June, 2022 - 5 Ways to Improve Your Utility’s Bond Rating The bond rating is a key measure of financial health. An organization can receive ratings from Moody’s, S&P, and Fitch. The bond ratings organizations use tools like the Moody’s rating scale to determine credit-worthiness. A high bond rating is key to maximizing cash flows. How do you drive a higher rating? With multiple interest rate increases on the horizon over the next two years, improving key metrics that Moody's, S&P, and Fitch analyze should be part of the utility strategy. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/5d6237c2-2776-4b2d-aecf-c7bf1a74e8ef/electrc-utility-ferc-construction.jpg June, 2022 - Welcome to the Electric Business Are you new to the electric business and need to get up to speed quickly? This course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/34e60cf0-24c7-45ea-8459-af65d6b67cf1/UAES+membership.jpeg June, 2022 - Make it stand out UAES Subscription https://uarsconsulting.com/utility-board-electric-rate-studies daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659295004453-HFDUBGL1WTEAWBTIAVRJ/Board-rate-approval.png Board Members - Question Guide for Rate Studies - Make it stand out Rate approval process and inputs https://uarsconsulting.com/board-members-question-guide-financial-statements-budgets daily 0.75 2022-09-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/b43d45f6-8fb1-41e3-a31f-acacb4fa581b/Board-member-electric-financials.jpeg Board Members - Question Guide for Financial Statements and Budgets - Make it stand out Know the questions to ask on financial statements and budgets https://uarsconsulting.com/july-2022 daily 0.75 2022-08-13 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/6d8ddf17-c635-4662-b82d-6b12332d1701/Inflation+article+header.jpeg July, 2022 High inflation and higher interest rates may be an environment that is a new experience for some of us. This has happened before and there are strategies that can be considered as management navigates its strategy. Read on for more insights. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/b43d45f6-8fb1-41e3-a31f-acacb4fa581b/accounting-gasb62-asc980.jpeg July, 2022 - 5 Ways to Match Expenses to Revenues Using ASC 980 and GASB 62 You may be seeking ways to hold off on increases in rates to your customers. Accounting standards ASC 980 and GASB 62 are your friend when it comes to deferring costs that will be collected in later increases from customers OR to save for a rainy day with rate stabilization revenues that you can use later to protect your income statement results. Using this accounting tool is one of the most effective ways to accomplish these financial goals. You need to know this. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27d095dc-3258-4ca0-a1da-c16ce3946263/Class+certificate.jpg July, 2022 - 5 Ways to Improve Your Utility’s Bond Rating With inflation increasing costs and higher interest rates squeezing cash flows, one area you can manage is your organization's bond rating. A high bond rating is key to maximizing cash flows by lowering interest expense. How do you drive a higher rating? With multiple interest rate increases on the horizon over the next two years, improving key metrics that Moody's, S&P, and Fitch analyze should be part of the utility strategy. We discuss the ratings playbook you can follow. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/5d6237c2-2776-4b2d-aecf-c7bf1a74e8ef/electrc-utility-ferc-construction.jpg July, 2022 - Welcome to the Electric Industry Are you new to the electric industry and need to get up to speed quickly? This course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://uarsconsulting.com/august-2022 daily 0.75 2022-09-12 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659915030618-BHD85NO3LQRK15B08OHP/Pole+construction+then+and+now.png August, 2022 The FERC Chart of Accounts sets the standard for electric fixed assets accounting. This case study presents an electric utility seeking to strengthen its work order fixed asset processes. The solution took time, but the outcome was spot-on. This article is a bit technical, but if your electric co-op or utility is considering addressing deficiencies in its fixed assets, this is a detailed approach that will be a winner. Read on for more insights. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/b43d45f6-8fb1-41e3-a31f-acacb4fa581b/accounting-gasb62-asc980.jpeg August, 2022 - GASB Cracks the Century Mark with Statements 100 and 101 The Governmental Accounting Standards Board (GASB) recently issued statement No. 100 - Accounting Changes and Error Corrections - An Amendment of GASB Statement No. 62 and GASB Statement No. 101 - Compensated Absences. Both are effective starting in 2023. This article summarizes the highlights and effective dates of those two new standards. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1660413536011-3NJCO0OERXCBCLNEL31C/Capital+credits+and+cash+reserves.jpg August, 2022 - Electric Cooperative Financial Strategies - Cash Reserves and Capital Policies Electric cooperative financial strategies include operating cash flows, cash reserves, debt, and customer investments. A key financing component for an electric cooperative operations and projects are customer (aka owner) "capital". What is customer capital, and how can your cooperative establish a capital policy that maintains proper cash balances and cash flows while eventually refunding contributions. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/5d6237c2-2776-4b2d-aecf-c7bf1a74e8ef/electrc-utility-ferc-construction.jpg August, 2022 - Welcome to the Electric Industry Are you new to the electric industry and need to get up to speed quickly? This course gives a high level overview of the business - operations, finance, and governance. Be an expert! https://uarsconsulting.com/sept-2022 daily 0.75 2022-10-15 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1659915030618-BHD85NO3LQRK15B08OHP/Pole+construction+then+and+now.png September, 2022 Is your community or utility considering offering telecommunications services? With $65 billion of funds allocated for broadband grants in the 2021 Infrastructure Act, opportunities are available to make entry into these service areas more financially feasible. But, before jumping into this business venture, there is still due diligence that your community should do, just like starting in any new business. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/b43d45f6-8fb1-41e3-a31f-acacb4fa581b/accounting-gasb62-asc980.jpeg September, 2022 - GASB Cracks the Century Mark with Statements 100 and 101 The Governmental Accounting Standards Board (GASB) recently issued statement No. 100 - Accounting Changes and Error Corrections - An Amendment of GASB Statement No. 62 and GASB Statement No. 101 - Compensated Absences. Both are effective starting in 2023. This article summarizes the highlights and effective dates of those two new standards. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/023060c5-d60e-4c10-b8fe-7510a6eaac28/Water+treatment+plant+arial.jpg September, 2022 - Encouraging water conservation is bad for your water utility business? Design water rates that both encourage conservation and recover the cost of providing service. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/507bd81b-9168-4ea7-b553-3c028083abf9/Laptop.jpg September, 2022 - The 3-Point Formula? Is that a field goal, or a way to allocate interdepartmental costs based on best-practices and math. Try this approach and you’ll cut down with difficult internal discussions on the “fairness” of allocating shared costs. https://uarsconsulting.com/current-newsletter-copy-1 daily 0.75 2022-11-16 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/e31cd644-15b3-4386-ad10-8370bc7f0b5f/Fixed+assets+accounting.jpg October, 2022 The 2021 Infrastructure Investment and Jobs Act and 2022 IRA bill provides over $400 million in funding for utility projects. What distinguishes one project from another to successfully obtain the grant that will improve your infrastructure and benefit your customers? Here are some tips for a successful application. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1949819c-371d-4fca-886a-4030bda0ae07/Sanibel+transmission+lines.jpg October, 2022 - It’s storm season and recovery costs will impact your operating income How can you reasonably share the storm costs with your customers in their rates? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/27f330fc-e731-4bfd-9718-298ab895e239/10000+steps.jpg October, 2022 - Is 10,000 steps per day the magic number? Quantity or quality is part of the 10,000 step debate. Which approach might work for you? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/507bd81b-9168-4ea7-b553-3c028083abf9/Laptop.jpg October, 2022 - The 3-Point Formula? Is that a field goal, or a way to allocate interdepartmental costs based on best-practices and math. Try this approach and you’ll cut down with difficult internal discussions on the “fairness” of allocating shared costs. https://uarsconsulting.com/infrastructure-electric-grants-solar-timeblock daily 0.75 2022-12-16 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/e31cd644-15b3-4386-ad10-8370bc7f0b5f/Fixed+assets+accounting.jpg November, 2022 - Utility construction In-house grant writers can be cost effective if your power and utilities organization (or municipality) will be a regular part of the grant process. Weigh the costs of in-house grant writers against the additional resources gained by out-sourcing the grant process. More experience may equal greater success! Plus, what are some current grants of interest? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1667778888963-CFZU9BJ01R7R7D35BZ3M/Utility-accounting-electric-solar-4-online-cpe.jpg November, 2022 - It’s budget time but what will our distributed generation customers do next year? What rates can you charge DER customers? This article is a bit on the technical side but gives best practice guidance from the Federal Energy Regulatory Commission or National Association of Regulatory Utility Commissioners. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/0bd136cb-eb50-4735-b846-7df35e633358/Change.jpg November, 2022 - Productivity insights - Time blocking and guarding your calendar! Time blocking each part of your day may some like overload, but can be one of the keys to getting things done! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/4755a7a8-6bed-44db-9860-9f97ea08ad00/Meter+install.jpeg November, 2022 - Electric Rates 101 - Analyzing the Cost of Service and Designing Rates Here’s an introductory walk-through of the electric rate process. Gain insights into how rates are developed. This is a good opening course for new employees or Board Members. https://uarsconsulting.com/utility-accounting-education-specialists-newsletter daily 0.75 2022-12-16 https://uarsconsulting.com/3-point-inflation-ira daily 0.75 2023-01-14 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1670336776468-YGL3D2RGEMRA029C1YPR/Wind+turbines+in+water.jpeg December, 2022 - Wind turbines in the ocean The Inflation Reduction Act of 2022 (IRA) has some hidden gems for public sector, electric co-ops, and tribal organizations. Here we discuss how your organization can participate in some of provisions that we generally equate to the private sector. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/ac9285ee-ac68-46b7-b502-f58db33c7fb2/Inflation+article+header.jpeg December, 2022 - Is inflation denting you budget? We are now in the midst of an economic period we have not seen since the 1970s and early 1980s. How can you manage budgets and employees in this environment? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/46ccac48-3473-4ba5-911f-a0eec24ade5f/3-Point.jpg December, 2022 - Budget harmony with the 3-point formula Budget and harmony are two words don’t normally go together, but here are insights on how the 3-point formula can lead to smiles when allocating interdepartmental costs. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/e31cd644-15b3-4386-ad10-8370bc7f0b5f/Fixed+assets+accounting.jpg December, 2022 - FERC Accounting 101 - Class 1 - Introduction to the FERC Uniform System of Accounts Are you new to the electric business? What’s this thing call FERC that you need to know for accounting? Here’s an introductory course to get you started. https://uarsconsulting.com/electric-rates-goals-sanibel daily 0.75 2023-02-18 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2551f233-a55a-4b27-ac42-53897f1d19ec/Manufacturing+plant.jpeg January, 2023 What are some strategies for increasing electric rates for your largest customers? They have concerns on cost impact on their products, you have concerns on the customer’s economic impact in the community. What if they start “shopping around” for a better deal? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/169998e9-66be-4567-a905-ae7ce6f942c6/rap-ami-cost-allocations.jpg January, 2023 - Leveraging smart meter data Here’s a case study on how an electric utility leveraged its smart meter program to develop cost of service rates, plus rates for solar customers. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/ad2cff63-da5c-4d1f-9f1b-e6ba2e21eda9/Setting+goals.jpeg January, 2023 - Goal setting staying power! January is the prime resolution-setting month of the year. Studies show that 70% of us will abandon a number of goals by February. Here is a framework for focus. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg January, 2023 - Electric Rates 101 - Analyzing the Revenue Requirement and Cost of Service Here’s an introductory walk-through of the electric rate process. Gain insights into how rates are developed. This is a good opening course for new employees or Board Members. https://uarsconsulting.com/rate-stabilization-employee-evaluations-cost-overheads daily 0.75 2023-03-18 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/577894f0-ba1f-48cc-9806-1c4a81e90c24/Cooking+the+books.jpg February, 2023 An industry best practice strategy is using “rate stabilization”. This is not only saving revenues for a rainy day, BUT saving the revenues and booking them later. Is this legal? It is, using ASC 980 or GASB 62 to defer the revenues for later use. Here’s how. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/169998e9-66be-4567-a905-ae7ce6f942c6/rap-ami-cost-allocations.jpg February, 2023 - When you use it, pay for it Installing automated meters provides a treasure chest of data on time of use by customers and departments. Allocated costs based on usage data is the next step. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/165af2ee-fc07-4156-a9e7-b673d6be5191/Employee+evals+12+17+21.jpg February, 2023 - Setting goals with employees Set goals with employees vs. evaluating them after their performance. The process should be a partnership. Here’s some insights. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg February, 2023 - Welcome to the electric business! The more you know about the electric business, the better value you bring to your organization and to your career! This class will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! https://uarsconsulting.com/gasb96-goals-inflation-electric daily 0.75 2023-09-15 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/e7a772ac-e765-467b-b303-072498159035/Inflation+juggler.jpg March 2023 As high inflation and electric supply chain and labor shortages impact our budgets, what are some proven methods for weathering the environment? Here are lessons from the past that will still work today. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/93ef0e25-5e5c-48be-8e18-c2e31da21c4d/Cloud+computing.png March 2023 - Learn to dance to the SBITA! No, this is not a flaminco dance, but an accounting standard (GASB 96) to record cloud software costs. It’s effective now, see our easy implementation examples. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1672516365624-ING4WMDXM9ZYXT4MHWC8/Goals.jpg March 2023 - 1st quarter 2023 goal checkup Just like the annual physical, a goal checkup is a must to stay on track. Here’s a first quarter framework you can follow in 30-minutes. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg March 2023 - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! Be an expert in 30 minutes! https://uarsconsulting.com/electric-rates-sanibel-interdepartmental-costs-1 daily 0.75 2023-05-20 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/c1f601ad-dff3-4fea-b647-c5880545fb22/Transformers.jpeg April, 2023 Harmony in allocating interdepartmental costs? That’s not a statement that’s made often. Find out how methods based on math are an easier sell at budget time. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/80e7b9f3-ebf1-4812-aa9e-71d5e2ce2d9c/Finance+in+the+electric+utility+of+the+future.jpg April, 2023 - Maximize your rate study! Rate studies are complicated and a mixture of math and politics. What are industry best practices to get the most from your next study? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1671294699325-ZSW4NO73BJE7WFYSXY78/Sanibel+transmission+lines.jpg April, 2023 - An insider view of mutual aid Mutual aid is part of the fabric of the electric business - assisting in storms and wildfires. Read the author’s article in the Florida Municipal Electric Association’s RELAY magazine (pg 24) on how mutual aid has been key in rebuilding Sanibel Island after Hurricane Ian. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg April, 2023 - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! Be an expert in 30 minutes! https://uarsconsulting.com/electric-rates-impairments-goals daily 0.75 2023-06-17 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/c1f601ad-dff3-4fea-b647-c5880545fb22/Transformers.jpeg May 2023 Time to implement the back-up plan If your electric utility board will not increase rates timely, then what areas of the budget can be adjusted without impacting reliability? A rate increase voted down opens the door for "Plan B", the fallback plan. But, what is the fallback plan? This article discusses some Plan B approaches to save your utility’s budget and maintain reliable service. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/7633ab42-6f3a-4280-ae88-05b076083a6c/GASB+89+Capitalized+Interest.jpg May 2023 - 5 ways to ease collecting impairments in electric rates Impairments are a way of life in the electric business. Customers may not understand why they need to pay for assets that are no longer used and useful in providing them with service. Her are ways to collect for those assets. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/321f9460-9dbd-4935-83a7-1da5bf05c1f8/Board+rate+approval.png May 2023 - Managing electric rate strategy is a balancing act A common refrain from customers is that electric bills are "too high"; just cut electricity costs! With electricity costs increasing 15% annually in 2022 and 2023 and recent proposed EPA regulations designed to phase out fossil fuel electric resources, the trend in electricity prices will continue to have upward pressures. How easy is it to provide reliable electric service and stem the tide of increasing rates? Turns out, it's not easy at all. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg May 2023 - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! Be an expert in 30 minutes! https://uarsconsulting.com/gasb62-goals-electric-rates-1 daily 0.75 2023-08-19 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/577894f0-ba1f-48cc-9806-1c4a81e90c24/ASC+980+Cooking+the+books.jpg June 2023 Save revenues for future use Rate stabilization can bail you out when your operating results are not up to par. See how you can apply GASB 62 to balance the budget! https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/ad2cff63-da5c-4d1f-9f1b-e6ba2e21eda9/Setting+goals.jpeg June 2023 - 6 months into the new year - how are your goals? It’s a good time to take stock of your goals. Just because you set them back in January doesn’t mean you’re “locked-in” for the year. Do a full review with this tool and be ready to charge through the end of the year. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1670336776468-YGL3D2RGEMRA029C1YPR/Wind+turbines+in+water.jpeg June 2023 - Fixed asset accounting is fun….. said no-one. But here are some strategies to shrink your pool of fixed asset records for accuracy and more time to do other more fun things. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg June 2023 - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! Be an expert in 30 minutes! https://uarsconsulting.com/evaluation-ferc-utility-overheads-storm-gasb62-1 daily 0.75 2023-08-19 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/0d6d6cab-13d2-4b6c-821d-4715d875bca3/Employee+evals+12+17+21.jpg July 2023 Ready for mid-year evaluations? Maximize the performance review process by making it a joint goal setting session. The benefits for employees and your team are immeasurable. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/3356e3fe-050b-46ca-a27d-507405dff967/West+gulf+buckets.jpg July 2023 - Keeping overhead costs current - they’re a moving target Overhead costs are a substantial portion of any project. How often should they be updated to be current? Here’s five reasons for a regular review. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/11e40ec3-5ca4-4a0a-af32-33fd88d295e4/Bucket+trucks+Sanibel+causeway.jpeg July 2023 - Storm damage costs are part of the business and should be part of customer rates You may not be able to dodge the storm, but your utility will need to recover clean-up costs in customer rates. Here’s how to use accounting standards to make sure costs aren’t left behind. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg July 2023 - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! Be an expert in 30 minutes! https://uarsconsulting.com/erm-getting-things-done-1 daily 0.75 2023-09-15 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/d36e9c8b-4904-45d1-a638-24cb524afdbe/Ian+2022.jpeg August 2023 Enterprise risk management (ERM) lite ERM isn’t just for large utilities. Many of the day to day things you do to manage risk meet the definition of ERM. How can you formalize the process and why do you want to? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/3356e3fe-050b-46ca-a27d-507405dff967/West+gulf+buckets.jpg August 2023 - What types of risks can be mitigated in an ERM program? Risk comes in many forms - property, people, unintentional issues that lead to liability. What are key risks that are mitigated through and ERM program? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1690727702595-32PQ0ULHNZGA2OEVGQNW/Goals.jpg August 2023 - Getting things done and guarding your calendar “Getting Things Done” and calendar blocking are two tools that go hand in hand. Manage your schedule to maximize your time. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg August 2023 - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! Be an expert in 30 minutes! https://uarsconsulting.com/asc980-gasb62-electricrates-1 daily 0.75 2023-10-15 https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/d36e9c8b-4904-45d1-a638-24cb524afdbe/Ian+2022.jpeg Latest Newsletter (Copy) Recovering storm costs in electric rates September is the peak-hurricane and fire month. What are some industry practices used by co-ops and utilities in recovering storm related costs from these and other natural disasters in electric rates? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/4755a7a8-6bed-44db-9860-9f97ea08ad00/Meter+install.jpeg Latest Newsletter (Copy) - Time of use rates should be in your future Due to enhanced metering and customer acceptance, residential time of use rates are coming of age. What advantages can TOU rates yield for your co-op or utility? https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/1690727702595-32PQ0ULHNZGA2OEVGQNW/Goals.jpg Latest Newsletter (Copy) - Getting things done and guarding your calendar “Getting Things Done” and calendar blocking are two tools that go hand in hand. Manage your schedule to maximize your time. https://images.squarespace-cdn.com/content/v1/5f5191269496996e37c29c5c/2beab89c-c04b-4c94-8721-86bb30915944/Meter+install.jpeg Latest Newsletter (Copy) - Introduction to the Electricity Business 2.0! The more you know about the electric business, the better value you bring to your organization and to your career! This FREE course will give you a high-level overview of how an electric utility and cooperative gets electricity to its customers, how it operates, the level of oversite governance, and the finances that make for a healthy business. You will be able to immediately use this information in your day to day work and "speak electric" with your peers! 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