ADVANCED PUBLIC UTILITY ACCOUNTING COURSE AGENDA
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1 ADVANCED PUBLIC UTILITY ACCOUNTING COURSE AGENDA August 22-25, 2016 Loews Atlanta Hotel Atlanta, Georgia Color Legend Orange = Advanced Public Utility Accounting Red = Joint Session of Advanced Public Utility Accounting and Introduction to Public Utility Accounting MONDAY AUGUST 22, :30 8:00 a.m. REGISTRATION 07/26/2016 draft 6:30 8:00 a.m. BREAKFAST CONVENE ADVANCED PUBLIC UTILITY ACCOUNTING WELCOME & ADMINISTRATIVE MATTERS 8:00 8:10 a.m. Lisa DaBello Saragusa Project Coordinator, Regulatory Services Entergy Corporation THE CHANGING REGULATORY ENVIRONMENT 8:10 9:20 a.m. Lewis Binswanger Vice President, Regulatory Affairs AGL Resources John Caldwell Director of Economics 9:20 9:40 a.m. 9:40 10:50 a.m. THE CHANGING REGULATORY ENVIRONMENT (continued)
2 MONDAY AUGUST 22, 2016 CONT D 10:50 11:10 a.m. Joint Session of Introduction to Public Utility Accounting & Advanced Public Utility Accounting ELECTRIC POWER INDUSTRY UPDATE 11:10 11:55 a.m. Aryeh Fishman Associate General Counsel, Regulatory Legal Affairs 11:55 12:40 p.m. THE NATURAL GAS INDUSTRY CURRENT ISSUES & FORECASTS Bruce McDowell Managing Director, Policy Analysis American Gas Association 12:40 1:40 p.m. LUNCH CONVENE ADVANCED ACCOUNTING BREAKOUT SESSIONS 1:40 3:10 p.m. REVENUE RECOGNITION AND ENVIRONMENT & EMISSION ALLOWANCE ACCOUNTING Lucas Carpenter PricewaterhouseCoopers Jeff Normant PricewaterhouseCoopers 3:10 3:30 p.m.
3 MONDAY AUGUST 22, 2016 CONT D LEASE ACCOUNTING UPDATE & CRITICAL & CURRENT DISCLOSURE REQUIREMENTS 3:30 5:00 p.m. Darin Kempke Partner KPMG 5:30 6:30 p.m. RECEPTION TUESDAY AUGUST 23, :00 8:00 a.m. BREAKFAST ADVANCED CAPITAL STRUCTURE 8:00 9:30 a.m. W. Reed Owens Principal Regulatory Accounting Georgia Power Company 9:30 9:45 a.m. ADVANCED PLANNING & BUDGETING ISSUES AND APPROACHES 9:45 11:00 a.m. 11:00 11:15 a.m. Gary Volkenant Consultant 11:15 12:30 p.m. ADVANCED PLANNING & BUDGETING: GROUP PRESENTATIONS 12:30 1:30 p.m. LUNCH
4 TUESDAY AUGUST 23, 2016 CONT D THE UTILITY INDUSTRY AFTER THE GREAT RECESSION 1:30 2:30 p.m. John Caldwell Director of Economics 2:30 2:50 p.m. CYBER SECURITY IN THE UTILITY INDUSTRY 2:50 4:10 p.m. Mark Guth Manager, Information Security Compliance Southern Company Gas 4:10 p.m. ADJOURN WEDNESDAY AUGUST 24, :00 8:00 a.m. BREAKFAST STORM RECOVERY AND ACCOUNTING AT ENTERGY 8:00 9:15 a.m. Lisa DaBello Saragusa Project Coordinator, Regulatory Services Entergy Corporation 9:15 9:30 a.m. RATE CASE PREPARATION & MANAGEMENT 9:30 10:40 a.m. Richard Starkweather Partner ScottMadden, Inc. 10:40 10:55 a.m.
5 WEDNESDAY AUGUST 24, 2016 CONT D 10:55 12:00 p.m. RATE CASE PREPARATION & MANAGEMENT (CONTINUED) 12:00 1:00 p.m. LUNCH 1:00 2:20 p.m. 2:20 2:35 p.m. ACCOUNTING FOR ASSET RETIREMENT OBLIGATIONS (AROS) Manan Jani Manager PowerPlan, Inc. 2:35 3:45 p.m. 3:45 4:00 p.m. ADVANCED DEPRECIATION TOPICS Dane Watson Partner Alliance Consulting Group 4:00 5:00 p.m. ADVANCED DEPRECIATION TOPICS (continued) 5:00 p.m. ADJOURN THURSDAY AUGUST 25, :00 8:00 a.m. BREAKFAST JOINT SESSION OF INTRODUCTION TO PUBLIC UTILITY ACCOUNTING & ADVANCED PUBLIC UTILITY ACCOUNTING 8:00 9:15 a.m. DERIVATIVE ACCOUNTING AND RISK MANAGEMENT PERSPECTIVES Glen Hecht Partner, EY Financial Accounting Advisory Services Ernst & Young LLP 9:15 9:30 a.m.
6 THURSDAY AUGUST 25, 2016 CONT D 9:30 10:45 a.m. DERIVATIVE ACCOUNTING AND RISK MANAGEMENT PERSPECTIVES (CONTINUED) 10:45 11:00 a.m. 11:00 12:15 p.m. DATA AND ANALYTIC SAVVY UTILITIES OF THE FUTURE Facilitator: Jeff Chadwick, Director, KPMG LLP Additional Panelists TBD 12:15 1:15 p.m. LUNCH CONVENE ADVANCED ACCOUNTING BREAKOUT SESSIONS 1:15 2:30 p.m. ADVANCED UTILITY INCOME TAXES-ACCOUNTING, TAX & FINANCIAL REPORTING Alan Felsenthal Managing Director PricewaterhouseCoopers LLP FERC ACCOUNTING AND REPORTING David Dougher Manager, Accounting 2:30 3:15 p.m. Adam Greenfield Deloitte & Touche Jamie Saunders Senior Consultant Deloitte & Touche
7 THURSDAY AUGUST 25, 2016 CONT D 3:15 3:30 p.m. 3:30 4:30 p.m. FASB/SEC UPDATE Adam Greenfield Deloitte & Touche 4:30 5:00 p.m. LET S TALK ACCOUNTING Gary Volkenant Consultant 5:00 p.m. ADJOURN
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