Update! Regulatory Assets & Liabilities

Date: Wednesday, October 07, 2020
Time: 02:00 PM ET / 01:00 PM CT / 12:00 PM MT / 11:00 AM PT [Prevailing Time]
Presenter(s): Julie Desimone, CPA Partner Moss Adams LLP
Objective: *Identify when regulatory accounting should be used, how to use it.
*Understand the importance of reserves to protect against the loss of assets
*Review current trends and various scenarios that may affect proper accounting
Field of Study: Accounting
Program Level: Basic
CPE Credit: 1 Credit Hour- must answer 3 attendance questions during presentation
Delivery Method: Group Internet-based

No advanced preparation or prerequisites are required for this course.
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Course Description
This session will provide an introduction to basic accounting for regulated assets and liabilities, scenarios identified, and current trends discussed, including setting up reserves.

Presenter and Moderator Bios
Julie is the leader of the Moss Adams’s Power, Utilities and Renewable Energy Practice, providing auditing, accounting, and consulting services for over 20 years. She serves clients in the energy and utility industry, including renewable energy companies. Specific areas of focus include: industry analysis, advanced utility accounting, contracting, internal control evaluation, litigation support, and relationship management. Julie currently serves on the firm’s executive committee and recruiting program, and has served on the firm’s audit task force. She has worked on projects with both the Financial Standards Accounting Board and the Governmental Accounting Standards Board and is a regular speaker on technical, operational and industry related issues in the renewable energy and utility industry. She is a member of the American Institute of Certified Public Accountants, the Washington Society of Certified Public Accountants and a Board Member of the Washington State University Business Advisory.

Cost
Free for NSAC Members / $56.00 for Non-Members

Delivery System

  • All programs are delivered using the Zoom platform.
  • Confirmations will include log-in instructions.
  • Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
  • All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
  • There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.