Deloitte Financial Reporting for Taxes – Rate-regulated Utilities
Las Vegas, NV – December 11, 2013
This one-day course focuses on the specific issues in accounting for income taxes for rate-regulated utilities. This course focuses on flow-through accounting, how utilities may account for changes in tax rates, accounting for investment tax credits and Treasury grants, and book/tax differences that may result in tax-related regulatory assets or liabilities. During the session, we’ll discuss examples involving computations and journal entries and the effects of accounting for income taxes on ratemaking. We’ll also discuss the IRS normalization requirements, and other current topics.
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.