Utility Tax Training Seminars
The Utility Tax Training Seminars can be tailored from the two one-day programs to what is necessary to meet your company needs. Subject matter specialists will come on-site to focus on your chosen topics and issues to meet the specific needs of the company participants, in terms of time and content.
Utility Industry Book/Tax Differences
- Compares and contrasts federal income tax rules and the rules for financial and regulatory accounting purposes related to revenue and expense recognition and capitalization
- Provides overview of tax rules, including relevant statutes, regulations, rulings and case law specific to the electric and gas industry
- Provides overview of tax guidance applicable to all industries, but of particular significance to the utility industry
Financial Reporting for Income Taxes: Rate-Regulated Utilities
- Describes issues in applying Income Taxes, Topic 740, to rate-regulated utilities, including the additional rules under Regulated Operations, Topic 980
- Summarizes the IRS normalization requirements
- Covers the impact of deregulation
- FERC-GAAP reporting differences involving income taxes
For more information or to schedule this seminar at your company, please contact: USEnergyTaxSeminars@deloitte.com
As used in this document, ‘Deloitte’ means Deloitte LLP (and its subsidiaries). Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.