Back to Spring Institute Courses
Timing
Monday, May 8 – Tuesday, May 9
Monday: 8:30 a.m. – 5 p.m.
Tuesday: 8 a.m. – 4 p.m.
Course Overview
This foundational course is designed around the Federal Energy Regulatory Commission (FERC) Uniform System of Accounts (USoA), covering every relevant FERC account. Learn about the role of accounting in public utilities, FERC accounting procedures, the uniform systems of accounts, and utility accounting subsystems. Review the proper usage of each account, preparing FERC-based income statements and balance sheets, the supporting charts of accounts, and proper coding for all FERC account activities.
Review a FERC Income Statement test case and then apply your knowledge during an in-class exercise, which addresses the proper coding for FERC account activities. Attendees will receive a complimentary copy of APPA’s Public Utility Accounting publication.
Course Topics
- Accounting for operating revenues and expenses
- Introduction to utility property and plant accounting
- Introduction to FERC uniform system of accounts
- Applicability of generally accepted accounting principles to public utilities
- Financial statement structure and presentation
- Capital vs. expense determination
- Allocation of indirect or common costs
- Accounting for unbundled services
Sample Agenda
Download a sample agenda and learning outcomes.
Course Level
Basic: No prerequisites; no advance preparation. Often taken in conjunction with APPA’s Work Order & Asset Management Accounting and Advanced Public Utility Accounting courses.
Accreditation
The following continuing education credits will be provided, after successfully completing the course (click here to review requirements). Certificates will be available by May 26.
Recommended CEUs 1.3/PDHs 13/CPEs 15
Field of Study: Accounting
Recommended For
Those who are new to public utility accounting practices or unfamiliar with the FERC accounting structure. Management, technical personnel, and policymakers looking to understand how accounting processes impact employees and operations will also benefit.
Instructor
Jerry McKenzie is an accomplished educator and consultant with an extensive 40+ year background in cost accounting concepts and practical applications. Having worked in both the private electric utility sector and the municipally owned environment, he brings a broad and unique perspective to this course. He has extensive knowledge of the Federal Energy Regulatory Commission’s (FERC) statutes and regulations and teaches a variety of courses dealing with Public Utility Accounting for public power utilities across the nation. Previously, Jerry worked as a senior associate with the MGT Consulting Group where he managed hundreds of successful projects and engagements in both the utility and governmental environments on topics such as cost allocation services, rate analysis, benchmark reviews, rate forecasting models, and many other key accounting and financial planning areas.
He is the author of three APPA publications: Public Utility Accounting, Unbundling Electric Distribution-Related Services, and Costing Electricity Generation in a Competitive Environment: Principles & Procedures.
Pricing
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Before April 17 |
After April 17 |
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Individual Course |
$1,050 |
$1,150 |
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Accounting Bundle* (save $300!) |
$2,475 |
$2,775 |
See registration tab for more details and information on group discounts.
*The Accounting Bundle includes registration fees for all 3 classes in the track: Public Utility Accounting, Work Order & Asset Management, and Advanced Public Utility Accounting.
Questions?
Registration: [email protected]
Program/Content: [email protected]
Hotel: [email protected]
Billing: [email protected]
Register now!
Registration Fees
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Registration received by April 17 |
Registration received after April 17 |
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| Members | Others | Members | Others | |
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Accounting |
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| Accounting Bundle: 3 courses (save $300) | $2,475 | $4,950 | $2,775 | $5,250 |
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$1,050 | $2,100 | $1,150 | $2,200 |
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$675 | $1,350 | $775 | $1,450 |
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$1,050 | $2,100 | $1,150 | $2,200 |
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Cost of Service & Rate Design |
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| COS/Rates Bundle: 3 courses (save $300) | $2,100 | $4,200 | $2,400 | $4,500 |
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$675 | $1,350 | $775 | $1,450 |
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$675 | $1,350 | $775 | $1,450 |
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$1,050 | $2,100 | $1,150 | $2,200 |
| Underground Distribution | ||||
| Underground Bundle: 2 courses (save $200) | $2,500 | $5,000 | $2,700 | $5,200 |
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$1,750 | $3,500 | $1,850 | $3,600 |
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$950 | $1,900 | $1,050 | $2,000 |
Group Registration Discounts
Save money on each registration when your organization registers five or more people for the same class or bundle. The larger your group, the more you save! Registrations must be submitted on the same order (at the same time) to qualify for the group discount; discounts cannot be retroactively applied to previous orders.
If you need assistance, contact [email protected].
| Number of registrants | Class discount (per person) |
| 1-4 | n/a |
| 5-9 | $50 |
| 10-14 | $100 |
| 15-24 | $150 |
| 25+ | $200 |
Cancellations/No-Show/Refunds/Substitutions
Registrants who cancel in writing on or before May 1, 2023, are entitled to a refund of their registration fee, minus a $50 cancellation fee. Registrants who cancel after May 1 will not receive a refund, but attendee substitutions will be allowed. Registrants and no-shows who do not cancel by May 1 are responsible for the full registration fee and are not entitled to a refund. Cancellation requests must be made through your my.publicpower portal or addressed to [email protected]. If APPA cancels a course, you will receive a full refund.
Travel Arrangements/Hotel Parking
Travel arrangements and costs associated with hotel parking are the responsibility of the participants. APPA will not reimburse for changes in travel expenditures regardless of the cause.
Meals
A light breakfast, afternoon snack, and beverage breaks are included in the registration fee. All other meals are on your own.
Internet Access
Wi-Fi may only be available in hotel common areas (sleeping rooms and hotel lobby) and will not be available in APPA meeting rooms. Please make arrangements to use cellular data on your device or bring a MiFi or Internet hotspot for personal use. APPA will not provide a password for Wi-Fi.
Name Badges
Name badges can be picked up at the APPA registration desk at the hotel starting at 7:30 a.m.
Code of Conduct
Participants agree to abide by the APPA Code of Conduct. If participants engage in unacceptable behavior as outlined in the code, the Association may take any action it deems appropriate, including but not limited to, expulsion from the current and future meetings, with no warning or refund.
More information
Registration: [email protected]
Program/Content: [email protected]
Hotel: [email protected]
Billing: [email protected]
Hotel Information
The 2023 Spring Education Institute will take place at the:
Hilton Denver City Center
1701 California Street
Denver, CO 80202
Reservations
- Phone: 800-297-1300
- Group Rate: $249 (Single/Double) per night (plus State and Local Taxes)
- Room Rate Cut-off Date: April 17
- Group Code: APPA Spring Institute
- Online Reservation Link: https://book.passkey.com/e/50358138
Logistics
- Check-in: 4 p.m.; Check-out: 11 a.m.
- Valet Parking: Valet Parking $54/overnight; Self-Parking $34/overnight
Please note: It is possible that the block of rooms could sell out prior to April 17, so make your hotel reservations early.
Reservations & Cancellations
Please contact the hotel directly to reserve and manage your reservation. If you need assistance making reservations, contact [email protected].
Internet Access
Wi-Fi may only be available in hotel common areas (sleeping rooms and hotel lobby) and will not be available in meeting rooms. Please make arrangements to use cellular data on your device or bring a MiFi or Internet hotspot for personal use. APPA will not provide a password for Wi-Fi.
Location
All courses will be held in the Hilton Denver City Center. The hotel is located about 25 miles from the Denver International Airport (DIA). Please contact the hotel for transportation options.
Travel Arrangements/Hotel Parking
Travel arrangements and costs associated with hotel parking are the responsibility of the participants. APPA will not reimburse for changes in travel expenditures regardless of the cause.
Earn While You Learn!
Participate in APPA programs to earn Continuing Education Units (CEUs), Professional Development Hours (PDHs) and Continuing Professional Education credits (CPEs).
What educational credits are available?
You can earn the following kinds of continuing education credits for attending live virtual and in-person sessions—provided the following requirements are met:
Requirements for Successful Completion: In-person
- Attendees must sign in each day, attend (and participate) in the entire course and complete an evaluation form at the end of class
- Partial credit cannot be given for partial attendance
- Attendance is monitored by an APPA staff member and the instructor
- Completion certificates will be added within 2 weeks to member profiles on the APPA website (for those who meet the requirements)
Continuing Education Units (CEUs): The American Public Power Association is accredited by the International Association for Continuing Education and Training (IACET) and is authorized to issue the IACET CEU. For information regarding certification status, attendance requirements and obtaining attendee transcripts, contact [email protected] or 202-467-2921. Verify our IACET Accreditation.
Continuing Professional Education (CPE) Credits: The American Public Power Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Unless noted, there are no prerequisites for the courses offered and no advance preparation is required. Courses are group-internet based offerings at the basic program level (unless otherwise noted). Credit hours and areas of study for the courses are listed on the individual course pages. For more information regarding administrative policies, such as clarification of requirements, complaints, and refunds, please contact [email protected].
Professional Development Hours (PDHs): The American Public Power Association’s educational practices are consistent with the criteria for awarding Professional Development Hours (PDHs) as established by the National Council of Examiners for Engineering and Surveying (NCEES). Course eligibility and number of PDHs may vary by state.
What to Bring
If you are enrolled in one of the following courses, please note the items to bring with you. If your course is not listed, you do not have to bring anything.
- Advanced Public Utility Accounting: Bring a copy of your annual financial statement. Instructors will answer your questions on presentation and application of accounting policies and practices.
- Cost of Service Workshop: Implementation and Applications: Participants are required to bring a laptop with Excel and PowerPoint, to work through in-class exercises.
Class Start/End Times
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Monday |
Tuesday |
Wednesday May 10 |
Thursday May 11 |
Friday May 12 |
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Accounting |
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Public Utility Accounting |
8:30 a.m. – 5 p.m. | 8 a.m. – 4 p.m. | |||
| Work Order & Asset Management Accounting | 8:30 a.m. – 4:30 p.m. | ||||
| Advanced Public Utility Accounting | 8:30 a.m. – 4 p.m. | 8 a.m. – 3:30 p.m. | |||
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Cost of Service & |
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| Basic Cost of Service & Key Financial Concepts | 8:30 a.m. – 4:30 p.m. | ||||
| Strategic Rate Design: Trends and Distributed Generation Impacts | 8:30 a.m. – 4:30 p.m. | ||||
| Cost of Service Workshop: Implementation and Applications | 8:30 a.m. – 5 p.m. | 8:30 a.m. – 5 p.m. | |||
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Technical Training |
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Underground Distribution Systems |
8 a.m. – 4:30 p.m. each day | ||||
| Advanced Underground Distribution Systems | 8 a.m.-4:30 p.m. | 8 a.m.-Noon | |||
Registration/Name Badges
Name badges can be picked up at the APPA registration desk at the hotel starting at 7:30 a.m.
Meals
A light breakfast, afternoon snack, and beverage breaks are included in the registration fee. All other meals are on your own.
Hotel & Location
Click here for hotel and location information.
Dress code
The attire for the Institute ranges from business casual to casual—whatever you're comfortable in. Meeting room temperatures vary, so prepare to dress for cool conditions.
Cancellations/No-Show/Refunds/Substitutions
Registrants who cancel in writing on or before May 1, 2023, are entitled to a refund of their registration fee, minus a $50 cancellation fee. Registrants who cancel after May 1 will not receive a refund, but attendee substitutions will be allowed. Registrants and no-shows who do not cancel by May 1 are responsible for the full registration fee and are not entitled to a refund. Cancellation requests must be made through your my.publicpower portal or addressed to [email protected]. If APPA cancels a course, you will receive a full refund.
Travel Arrangements/Hotel Parking
Travel arrangements and costs associated with hotel parking are the responsibility of the participants. APPA will not reimburse for changes in travel expenditures regardless of the cause.
Where and when are the next Education Institutes?
Fall Institute
Sept. 30 - Oct. 4, 2024
Seattle, Washington
Questions?
Registration: [email protected]
Program/Content: [email protected]
Hotel: [email protected]
Billing: [email protected]
