INTRODUCTION TO PUBLIC DRAFT UTILITY ACCOUNTING COURSE AGENDA as of 03/25/15

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1 INTRODUCTION TO PUBLIC DRAFT UTILITY ACCOUNTING COURSE AGENDA as of 03/25/15 August 24-27, 2015 Omni Shoreham Hotel Washington, DC Color Legend Blue = Introduction to Public Utility Accounting Red = Joint Sessions of Introduction to Public Utility Accounting & Advanced Public Utility Accounting Green = Joint Sessions of Advanced Public Utility Accounting, Introduction to Public Utility Accounting & Utility Internal Auditors MONDAY AUGUST 24, :30 a.m. 5:00 p.m. REGISTRATION 6:30 8:00 a.m. BREAKFAST CONVENE INTRODUCTION TO PUBLIC UTILITY ACCOUNTING 8:00 8:10 a.m. WELCOME & ADMINISTRATIVE MATTERS Will A. Garrett Director of Accounting Research Duke Energy PUBLIC UTILITY ACCOUNTING & FINANCIAL REPORTING 8:10 9:30 a.m. Will A. Garrett Director of Accounting Research Duke Energy 9:30 9:40 a.m. REFRESHMENT BREAK 9:40 10:50 a.m. PUBLIC UTILITY ACCOUNTING & FINANCIAL REPORTING 10:50 11:05 a.m. REFRESHMENT BREAK

2 MONDAY AUGUST 24, 2015 CONT D Joint Session of Introduction to Public Utility Accounting & Advanced Public Utility Accounting ELECTRIC POWER INDUSTRY UPDATE 11:05 a.m. 12:15 p.m. Aryeh Fishman Associate General Counsel, Regulatory Legal Affairs Edison Electric Institute NATURAL GAS INDUSTRY UPDATE Bruce McDowell Managing Director, Policy Analysis American Gas Association 12:15 1:15 p.m. LUNCH CONVENE JOINT SESSION OF ADVANCED PUBLIC UTILITY ACCOUNTING, INTRODUCTION TO PUBLIC UTILITY ACCOUNTING & UTILITY INTERNAL AUDITOR S TRAINING 1:15 2:15 p.m. Joint Topic TBD 2:15 2:30 p.m. REFRESHMENT BREAK CONVENE INTRODUCTION TO ACCOUNTING BREAKOUT SESSIONS UTILITY RATEMAKING PROCESS 2:30 3:35 p.m. David Hunt Director, Regulatory Filings Entergy Services, Inc. 3:35 3:55 p.m REFRESHMENT BREAK 3:55 5:00 p.m. UTILITY RATEMAKING PROCESS 5:30 6:30 p.m. RECEPTION

3 TUESDAY AUGUST 25, :00 8:00 a.m BREAKFAST 8:00 9:00 a.m. PROPERTY ACCOUNTING Lisa Perkett Director, Capital Asset Accounting Xcel Energy 9:00 9:20 a.m. REFRESHMENT BREAK 9:20 10:25 a.m. PROPERTY ACCOUNTING 10:25 10:45 a.m. REFRESHMENT BREAK 10:45-12:00 p.m. PROPERTY ACCOUNTING 12:00 1:00 p.m. LUNCH TOP 10 ACCOUNTING RESEARCH TOOLS 1:00 1:45 p.m Ronald (RJ) Kee Manager, Finance & Business Operations Arizona Public Service Company 1:45 2:00 p.m. REFRESHMENT BREAK 2:00 3:20 p.m. DEPRECIATION ACCOUNTING PRINCIPLES Dane Watson Partner Alliance Consulting Group

4 TUESDAY AUGUST 25, 2015 CONT D 3:20 3:40 p.m. REFRESHMENT BREAK 3:40 5:00 p.m. DEPRECIATION ACCOUNTING PRINCIPLES 5:00 p.m. ADJOURN WEDNESDAY AUGUST 26, :00 8:00 a.m. BREAKFAST INTRODUCTION TO CAPITAL STRUCTURE & LIABILITY MANAGEMENT 8:00 9:00 a.m. Bente Villadsen Principal The Brattle Group 9:00 9:15 a.m. REFRESHMENT BREAK 9:15 10:15 a.m. INTRODUCTION TO CAPITAL STRUCTURE & LIABILITY MANAGEMENT 10:15 10:30 a.m. REFRESHMENT BREAK SMART GRID TECHNICAL & ACCOUNTING PERSPECTIVES PANEL 10:30 12:00 p.m. Catherine Mueller Project & Fixed Assets Accounting Manager Avista Corporation Additional Speaker TBD

5 WEDNESDAY AUGUST 26, 2015 CONT D 12:00 1:00 p.m. LUNCH 1:00 2:00 p.m. INTRODUCTION TO INCOME TAX RATEMAKING & ACCOUNTING ISSUES Alan Felsenthal Managing Director PricewaterhouseCoopers LLP 2:00 2:15 p.m. REFRESHMENT BREAK 2:15 3:30 p.m. INTRODUCTION TO INCOME TAX 3:30 3:45 p.m. REFRESHMENT BREAK 3:45 5:00 p.m. INTRODUCTION TO INCOME TAX 5:00 p.m. ADJOURN THURSDAY AUGUST 27, :00 8:00 a.m BREAKFAST JOINT SESSION OF INTRODUCTION TO PUBLIC UTILITY ACCOUNTING & ADVANCED PUBLIC UTILITY ACCOUNTING DERIVATIVE ACCOUNTING & RISK MANAGEMENT PERSPECTIVES 8:00 9:15 a.m. Glen Hecht Partner, EY Financial Accounting Advisory Services Ernst & Young LLP

6 THURSDAY AUGUST 27, 2015 CONT D 9:15 9:30 a.m. REFRESHMENT BREAK 9:30 10:45 a.m. DERIVATIVE ACCOUNTING & RISK MANAGEMENT PERSPECTIVES 10:45 11:00 a.m. REFRESHMENT BREAK DATA AND ANALYTIC SAVVY UTILITIES OF THE FUTURE 11:00 12:15 p.m. Jeff Chadwick Director KPMG LLP Ankush Agarwal Manager, Data Analytics Exelon Additional Speakers TBD 12:15 1:15 p.m. LUNCH CONVENE INTRODUCTION TO ACCOUNTING BREAKOUT SESSIONS 1:15 2:15 p.m. PLANNING & BUDGETING ISSUES & APPROACHES Gary Volkenant Consultant 2:15 2:30 p.m. REFRESHMENT BREAK 2:30 3:30 p.m. PLANNING & BUDGETING ISSUES & APPROACHES 3:30 3:50 p.m. WRAP-UP & ADMINISTRATIVE MATTERS 3:50 p.m. ADJOURN

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