This guide includes questions to ask on the financial statements to cut through the clutter so that you have the information you need to make informed decisions.

This guide includes questions to ask on cost of service and rate studies, providing you with the information you need to decide on customer rates.

This template helps develop a roadmap to implement ASC 980/GASB 62 to defer major expenses or revenues to match electric rates to financial reporting, a key for equitable rates.

This template can be used to develop electric distribution units - poles, overhead and underground conductor, meters, transformers; general plant - and their standard costs.

Analyze your work order processes for efficiencies and best practices. The template break downtime FERC Accounting process into six major categories and 27 areas.

This worksheet provides calculations for labor, materials management (stores), equipment and AFUDC overheads, and includes sample journal entries and applications.

DescAccurate fixed assets lead to more accurate cost of service allocations. This worksheet shows how consolidating fixed assets results in greater accuracy and equitability in customer rates.ription goes here

This worksheet includes a template for the Three-point formula and other common allocators for general and administrative expenses. This approach leads to more accurate budgeting.scription goes here

Rate stabilization is a tool that will benefit your ratepayers and financial results. This requires Board approval to apply ASC 980/GASB 62 and this sample resolution meets the requirements.

If you are new to the electric industry here is a high level review of the inner workings of the business! Learn how electricity gets to your house and call yourself an expert!