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283.G1 Understanding Work Order Accounting
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283.G1 Understanding Work Order Accounting

2/13/2020 to 2/14/2020
When: 9:00 AM
Where: Electric Cooperative Training Center
955 Rumble Road
Forsyth, Georgia  31029
United States
Presenter: Terilyn Wallis
Contact: Lauren Dodson

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The largest expenditure each year happens here, and your future depends on your infrastructure.  Managing this one area is your very best education investment.


For almost all electric cooperatives and utilities, the biggest investment is the electric infrastructure assets including poles, wire, transforms and the like. It’s a complex process to take raw materials, labor and overheads and convert them to a continuing property record (CPR). Are we capitalizing the costs or expensing them? What about depreciation? Not only is the work order accounting system complex, it’s expensive. How are we going to pay for this infrastructure investment? What about repairs and maintenance? And storms? Or Federal Emergency Management Agency (FEMA) payments from a declared disaster? How about contributions in aid of construction (CIAC)? What is so special about special equipment?

Beyond that, there are many details, such as and when a work order needs to be set up. What do I do with this staking sheet (electronic or paper)? And once the project is complete, then what?

Together, we will step through this intricate process to understand the components, as well as understand how it shows up on the monthly billing statement to the consumer! Measuring and bench-marking ratios and internal controls is critical when it comes to the biggest investment on the balance sheet.

This course is designed for any and all employees to benefit from the working knowledge of this critically important process.


Tuition for this two day workshop is $625 per participant and includes course materials and lunch.

Our Mission: Provide leadership and unity through advocacy, education and communications.

Georgia Electric Membership Corp. Headquarters
2100 E Exchange Place, Suite 510
Tucker, GA 30084

Front Desk: (770) 270-6950
Toll-Free: (800) 544-4362