OVERVIEW: This one-day course is designed to serve as a fundamental introduction into capital credits, covering accounting for capital credits and an understanding and overview of the issues and decisions surrounding electric cooperative capital credits. Topics will include allocations, general and special retirements, gains, unclaimed, and record retention. Through interactive discussions, materials, and exercises, participants will apply knowledge of topics and gain an understanding of capital credit financial impacts and guidelines.
Those who would benefit include:
o New cooperative accountants
o Those interested in deeper understanding of industry knowledge specific to capital credits

February 9 from 8:30 a.m. to 2:30 p.m. – lunch is provided

Instructor: Anissa DeRieux
Price for EMC Employees: $500/pp
We anticipate 6 credit hours for this course.