Utility Tax Training Seminars. Deloitte Center. for Energy Solutions. Utility Industry Book/Tax Differences March 25, 2015
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1 Utility Industry Bk/Tax Differences March 25, 2015 Financial Reprting fr Incme Taxes: Rate-regulated Utilities March 26, 2015 Dallas, TX Delitte Center fr Energy Slutins
2 The Prgram Utility Industry Bk/Tax Differences Wednesday, March 25, 2015 (Day 1) This ne-day curse cmpares and cntrasts the federal incme tax rules and the rules fr financial and regulatry accunting purpses related t revenue and expense recgnitin, capitalizatin, and depreciatin. Participants are prvided with an verview f tax rules, including explanatins f the relevant statues, regulatins, rulings and case law specific t the electric and gas industry, as well as tax guidance applicable t all industries, but f particular significance in the utility industry such as the tangible prperty regulatins. The issues described are relevant t bth regulated and unregulated cmpanies. Agenda Intrductins, Objectives, and Industry Overview Revenue-related Bk/Tax Differences Expenditure-related Bk/Tax Differences Regulatry Assets and Liabilities Fixed assets Capitalizatin and Cnstructin Fixed assets Depreciatin Fixed assets Repairs, Relcatins, and Retirements Other Bk/Tax Differences Financial Reprting fr Incme Taxes: Rate-regulated Utilities Thursday, March 26, 2015 (Day 2) This ne-day curse fcuses n the specific issues in accunting fr incme taxes fr rate-regulated utilities. This curse fcuses n flw-thrugh accunting, hw utilities may accunt fr changes in tax rates, accunting fr investment tax credits and U.S. Treasury grants, and bk/tax differences that may result in tax-related regulatry assets r liabilities. During the sessin, we ll discuss examples invlving cmputatins and jurnal entries in rder t illustrate the effects f ratemaking n the financial reprting fr incme taxes, as well as the effects f accunting fr incme taxes n ratemaking. We ll als discuss the IRS nrmalizatin requirements, including private letter rulings applying these rules t cmmn fact patterns, and Federal Energy Regulatry Cmmissin-Generally Accepted Accunting Principles (FERC-GAAP) reprting differences, including accunting fr uncertain incme tax psitins and tax prvisins reprted in separate cmpany financial statements f subsidiaries. Agenda Industry Overview Regulatry Perspective Incme Taxes and Ratemaking Nrmalizatin Versus Flw-thrugh Accunting Changes in Tax Rates Excess Deferred Incme Taxes Ratemaking Implicatins f Net Operating Lsses Allwance fr Funds Used During Cnstructin Investment Tax Credit and Treasury Grants Nrmalizatin Requirements, Vilatins, and Rulings FERC-GAAP Reprting Differences CPE credit amunt and CPE field f study subject area(s) are pending review by the Natinal CPE Cmpliance Grup. Participants can receive up t 16 hurs f CPE credit in multiple subject areas, fr attending bth seminars.
3 Lcatin Delitte Office Dallas 2200 Rss Ave Phne: Utility Industry Bk/Tax Differences Meeting Start: Wednesday, March 25, 2015, 8:00 a.m. Meeting End: Wednesday, March 25, 2015, 5:00 p.m. Attire: Business Casual Financial Reprting fr Incme Taxes: Rate-regulated Utilities Meeting Start: Thursday, March 26, 2015, 8:00 a.m. Meeting End: Thursday, March 26, 2015, 4:30 p.m. Attire: Business Casual Please cmplete the mail-in r nline event registratin. Belw is infrmatin n lcal htels. Please cntact the htel directly fr rates and reservatins. Htel Delitte has nt bked a rm blck fr this meeting. The fllwing htels are lcated near the Delitte Office Dallas. Please call the htel f yur chice fr a reservatin. Htel accmmdatin csts are at yur wn expense. Dallas Marritt City Center 650 N Pearl St Sheratn Dallas Htel 400 N Olive St The Fairmnt Dallas Htel 1717 N Akard St Airprt Please plan yur flight int Dallas/Ft. Wrth Airprt (DFW) r Dallas Lve Field Airprt (DAL). Grund Transprtatin Frm Dallas/Ft. Wrth Internatinal Airprt: The Delitte Office - Dallas and nearby htels are apprximately a minute ride depending n traffic. A cab fare will cst apprximately $45 - $50 each way. Frm Dallas Lve Field Airprt: The Delitte Office - Dallas and nearby htels are apprximately a 20 minute ride depending n traffic. A cab fare will cst apprximately $20 - $25 each way.
4 Registratin Infrmatin Please register nline at: r cmplete the registratin mail-in frm. Registratins by mail shuld include tis frm and yur check fr the apprpriate registratin fee made payable t Delitte (credit cards can nly be accepted fr nline registratins). Our tax ID is Alternatively, please mail registratins t: Delitte Services LLP Attn: Sara Blitch 7900 Tysns One Place McLean, VA If yu have any questins regarding lgistics r registratin, please cntact Sara Blitch at r sblitch@delitte.cm. Cst Early Bird: Register and pay n r befre February 28, 2015 Utility Industry Bk/Tax Differences (Day 1) $890 Financial Reprting fr Incme Taxes: Rate-regulated Utilities (Day 2) $890 The registratin fee is $1,500 fr attending bth seminars. Register n r after March 1, 2015 Utility Industry Bk/Tax Differences (Day 1) $990 Financial Reprting fr Incme Taxes: Rate-regulated Utilities (Day 2) $990 The registratin fee is $1,700 fr attending bth seminars. Registratin fees include all seminar materials, cntinental breakfast, lunches, and refreshments. Cancellatin Plicy: Registratin fees are nnrefundable. Substitutins may be made at any time. If yur registratin is mailed in, any changes t the submitted registratin shuld be sent via t sblitch@delitte.cm. Online registratins must make changes directly n the registratin site. Nte: This seminar is pen t clients and future clients f Delitte, nt t ther prfessinal services rganizatins and cnsultants.
5 Registratin Mail-in Frm If registering by mail r fax ( ), please cmplete the frm belw and mail it with yur check. First name Last name First name fr yur badge Title Cmpany name Address City, state, zip Telephne number Special dietary requests Please indicate belw the seminars that yu will attend: I will attend the Utility Industry Bk/Tax Differences n Wednesday, March 25, 2015 I will attend the Financial Reprting fr Incme Taxes: Rate-Regulated Utilities n Thursday, March 26, 2015 I have read and agree t cmply with the cancellatin plicy Are yu an alumnus f Delitte? yes n Hw did yu hear abut the cnference? Invitatin Dbriefs Webcast Scial Media Delitte cntact (if applicable) Other (specify)
6 Delitte LLP, Delitte & Tuche LLP, Delitte Financial Advisry Services LLP, and Delitte Tax LLP are registered with the Natinal Assciatin f State Bards f Accuntancy (NASBA) as a spnsr f cntinuing prfessinal educatin n the Natinal Registry f CPE Spnsrs. State bards f accuntancy have final authrity n the acceptance f individual curses fr CPE credit. Cmplaints regarding registered spnsrs may be submitted t the Natinal Registry f CPE Spnsrs thrugh its website: NASBA Natinal Registry f CPE Spnsrs Spnsr License Number State f New Yrk Spnsr License Number State f Texas Spnsr License Number In accrdance with the standards f the Natinal Registry f CPE Spnsrs, CPE credits are granted based n a 50 minute hur. T register cmplaints related t timelines/accuracy f CPE credit reprting, prgram delivery, r prgram cntent, cntact Debbie McCrmack at dmccrmack@delitte.cm. Fr CPE purpses, this is a Grup-Live advanced prgram. There are n prerequisites r advanced preparatin required. Curse Evaluatins will be available at the seminar fr participant feedback. This publicatin cntains general infrmatin nly and is based n the experiences and research f Delitte practitiners. Delitte is nt, by means f this publicatin, rendering business, financial, investment, r ther prfessinal advice r services. This publicatin is nt a substitute fr such prfessinal advice r services, nr shuld it be used as a basis fr any decisin r actin that may affect yur business. Befre making any decisin r taking any actin that may affect yur business, yu shuld cnsult a qualified prfessinal advisr. Delitte, its affiliates, and related entities shall nt be respnsible fr any lss sustained by any persn wh relies n this publicatin. Delitte Center fr Energy Slutins Abut the Delitte Center fr Energy Slutins The Delitte Center fr Energy Slutins (the Center ) prvides a frum fr innvatin, thught leadership, grundbreaking research, and industry cllabratin t help cmpanies slve the mst cmplex energy challenges. Thrugh the Center, Delitte's Energy & Resurces Grup leads the debate n critical tpics n the minds f executives frm the impact f legislative and regulatry plicy, t peratinal efficiency, t sustainable and prfitable grwth. We prvide cmprehensive slutins thrugh a glbal netwrk f specialists and thught leaders. With lcatins in Hustn and Washingtn, DC, the Delitte Center fr Energy Slutins ffers interactin thrugh seminars, rundtables and ther frms f engagement, where established and grwing cmpanies can cme tgether t learn, discuss, and debate. Fllw the Center n Cpyright 2014 Delitte Develpment LLC. All rights reserved. Member f Delitte Tuche Thmatsu Limited
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