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DTSTART;TZID=America/New_York:20260901T140000
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SUMMARY:ASC 980 - Regulatory Accounting for Electric Cooperatives
DESCRIPTION:Electric cooperatives operate in a unique environment where board-approved rates are designed to recover costs and maintain long-term financial stability. This session examines how ASC 980\, Regulated Operations\, allows cooperatives to align accounting results with the realities of the ratemaking process. Through practical examples and real-world cooperative scenarios\, participants will learn how to account for regulatory assets and liabilities\, navigate RUS considerations\, and implement effective policies surrounding and supporting revenue and expense deferrals.
X-ALT-DESC;FMTTYPE=text/html:Electric cooperatives operate in a unique environment where board-approved rates are designed to recover costs and maintain long-term financial stability. This session examines how ASC 980\, Regulated Operations\, allows cooperatives to align accounting results with the realities of the ratemaking process. Through practical examples and real-world cooperative scenarios\, participants will learn how to account for regulatory assets and liabilities\, navigate RUS considerations\, and implement effective policies surrounding and supporting revenue and expense deferrals.
LOCATION:
UID:e.3767.1615334
SEQUENCE:3
DTSTAMP:20260821T134301Z
URL:https://nationalsocietyofaccountantsforcooperatives.growthzoneapp.com/eventcalendar/Details/asc-980-regulatory-accounting-for-electric-cooperatives-1900438?sourceTypeId=Hub
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