Event Calendar

Start Date: 6/9/2026 9:00 AM CDT
End Date: 6/9/2026 10:30 AM CDT

Venue Name: Webinar

Location:

Organization Name: Wisconsin Electric Cooperative Association

Contact:

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Register on this page ONLY IF you are attending this specific program a la cart.

If you are attending the full webinar series, please register HERE.

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Finance Webinar Series (June): Clarifying Special Equipment vs. Fixed Assets Accounting
2-1/2 Skill Builder Credits/attendee to attend all 7 webinars 
   OR 1/2 SB credit per attendee per webinar
Please contact Wendy (wendy@weca.coop) for GROUP discounts

Who Should Attend: CFO, Senior Accountants, any accounting and/or finance staff or other interested staff.

Clarifying Special Equipment vs. Fixed Assets

• Define and differentiate Special Equipment versus Fixed Assets as utilized by electric cooperatives
• Evaluate capitalization criteria and thresholds for Special Equipment and Fixed Assets, referencing RUS accounting guidance (such as 1730 and 1767 series) and Generally Accepted Accounting Principles (GAAP).
• Analyze treatment across functions, such as distribution plant, and general plant, and how that impacts asset classification, work order processing, and depreciation policies.
• Examine financial and strategic implications of asset classification decisions, including rate impact, investment decision-making, inventory considerations, and member equity impacts.  Maintenance considerations.