Utilities and power companies

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Accounting guide , PwC US

The Utilities and power companies 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.

This guide was partially updated in December 2018.

The Utilities and power companies guide provides a framework for the industry to consider in the preparation of financial statements. The guide covers a broad range of guidance on accounting and financial reporting topics of interest to utilities and power companies, including:

  • Commodity contract accounting
  • Regional transmission organizations
  • Natural gas
  • Emission allowances
  • Renewable energy credits
  • Nuclear power plants
  • Government incentives
  • Regulated operations

Downloading the guide onto an iPad

  1. Click on the button below to open the document:
    Utilities and power companies 
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the “Copy to iBooks” option.
  4. The guide will then be saved to your iBooks app for future access.

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Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

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