Power and utilities

For more on the power & utilities sector, see pwc.com.

Power and Utilities: 2016 SEC comment letter trends


PwC’s Power and Utilities Industry Group has developed this publication to assist management teams in understanding some of the SEC’s current focus areas as well as other financial reporting hot topics.

Wind PTC motivates gust of activity in wind power facility repowering


Renewable power developers scored a victory in December 2015 when Congress extended the wind production tax credit (“PTC”) and the solar investment tax credit (“ITC”) by four years and seven years, respectively.

Assessing tax: Power & Utilities tax rate benchmarking report


This annual study of industry tax rate trends provides data and insight into the tax functions of US power and utility companies to help you evaluate tax function, business strategy and performance.

North American Power & Utilities Deals Insights: Q2 2016 mergers & acquisitions report


Q2 2016 represented another robust quarter for deals in the industry. Learn what drove the activity.

Utilities and power companies – 2016 edition


Our guide provides accounting guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with US GAAP.

Power and utilities: EEI/AGA Revenue standard update


During this recorded webcast we share updates on key industry issues, including a discussion on disclosure and transition methods, the latest from the American Institute of CPAs (AICPA), EEI and AGA working groups, and more.

Ascend: How power & utilities chief audit executives and chief risk officers can move up to the executive table


The Power & Utilities industry’s risk universe is changing, making conditions ripe for Chief Audit Executives and Chief Risk Officers to earn a seat as a strategic advisor.

Are leases embedded in your contracts?


FASB’s new leasing guidance requires lessees to record leases embedded in other arrangements on their balance sheets.

Flipping the switch on disruption to opportunity: Top 6 focus areas in 2016


Power and utilities companies need to see opportunities as much as they need to deal with threats. Though no one can predict the future, we believe these 6 focus areas will likely impact the velocity and trajectory of the industry’s evolution.

FERC Enforcement Report 2015 Highlights


This brief contains highlights from FERC’s 2015 Enforcement Report, including a deeper dive into the accounting and reporting findings within the Division of Audits and Accounting section.