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Deloitte Financial Reporting for Income Taxes – Rate-Regulated Utilities

Dallas, TX – March 26, 2015

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 U.S. Treasury grants, and book/tax differences that may result in tax-related regulatory assets or liabilities. During the session, we’ll review case studies involving computations and journal entries in order to illustrate the effects of ratemaking on the financial reporting for income taxes, as well as the effects of accounting for income taxes on ratemaking. We’ll also discuss the Internal Revenue Service (IRS) normalization requirements, including private letter rulings applying these rules to common fact patterns. Other topics will include Federal Energy Regulatory Commission-Generally Accepted Accounting Principles (FERC-GAAP) reporting differences, including accounting for uncertain income tax positions and tax provisions reported in separate company financial statements of subsidiaries.

Contact

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.

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