Utility Industry Book/Tax Differences
Coming Spring 2014
This one-day seminar compares and contrasts the federal income tax guidance and the rules for financial and regulatory accounting purposes related to revenue and expense recognition, capitalization and depreciation. Participants will listen to an overview of the tax rules, and discuss the relevant statutes, regulations, rulings and case law specific to the power and utilities industry as well as apply current tax guidance applicable to all industries, but of particular significance in the utility industry. The issues described are relevant to both regulated and unregulated companies.
For more information or to schedule this seminar at your company, please contact: USEnergyTaxSeminars@deloitte.com.