Power & Utilities

Forward Thinking

An intense regulatory environment. The complex art of rate making. Mandates for transmission and renewable energy. Counterparty risk. And, of course, the continual challenges of managing your people and your plant.

In a fast-paced and ever-changing industry, maintaining strong financial and business operations depends on finding trusted advisors who focus their time, experience, and training on the energy and utility business. Those advisors work for Moss Adams.

When you select us, you work with a team of specialists knowledgeable—and passionate—about the issues and concerns you face. Decades of experience in the industry allow us to bring value to the relationship beyond simply meeting your compliance needs. For example, we have extensive experience in:

  • Regulatory accounting matters, including the application of ASC 980, Regulated Operations (formerly SFAS No. 71)
  • Practical application of accounting and reporting guidance from the FASB, GASB, FERC, RUS, and NARUC
  • Revenue bond offerings and related tax-exempt debt matters
  • Cooperative taxation
  • Derivatives
  • Lending requirements, including those from the RUS
  • Generation assets, including hydroelectric, natural gas, diesel, biofuel, coal, nuclear, wind, geothermal, and methane
  • Purchase power contracts, joint operations, and conservation programs
  • Renewable energy credits and incentives

Discover a firm capable of anticipating your challenges and aligning the right resources to help you solve them.

Who We Serve

  • Cooperatives
  • Municipal entities
  • Public utility districts
  • Mutual corporations
  • Joint power entities
  • Independent power producers
  • Corporate energy, disposal, and recycling companies

Valuing Perspective


Changes to the standard include revised definitions of a lease and amendments to measurement, recognition, and financial statement disclosure requirements.

Here are five key steps your utility can take to plan, prepare, and produce a clear and effective annual financial report shortly after fiscal year-end.

Complete your utilities company’s capital improvement project on time and in budget. Here are key steps and frequently asked questions for getting started.

The Financial Accounting Standards Board and the Governmental Accounting Standards Board have finally adopted standards addressing asset retirement obligations (ARO).

The accounting world continues to change at a very quick pace. Most changes will be reflected in financial reporting, so it's important that management has a solid understanding of reporting requirements and can connect those standards to the general operations of the utility.

Just like there's no such thing as a free lunch, there's no such thing as free money, yet utilities sometimes make the mistake of thinking that's what a federal award offers.

National Practice Leader

Industry Professionals