2026 Fall Training

2026 Fall Training 

Sunday Training: September 13, 2026
Midweek Training: September 15 - September 17, 2026
Extended Training: September 15 - September 18, 2026
 

Overview and Schedules

Our offerings include short courses on Sunday before the conference and Midweek and Extended Training courses after the conference.

Sunday Training

Midweek Training

Extended Training 

Course Descriptions - Sunday Training (Sept. 13)

Introduction to Depreciation

This overview course begins with a discussion of group depreciation accounting, the importance of depreciation, and the complications inherent in estimating depreciation expense. Your instructors will explain how to conduct life and salvage analyses and detect and solve problems in property data needed for these analyses. Detailed instructions will be provided for calculating annual and accumulated depreciation.

Most of the topics included on the CDP Exam are included in this course. Introduction to Depreciation is intended for professionals involved in preparing depreciation studies as well as managers wanting an overview of the segments of a depreciation study.

There is ample opportunity during class and at an informal evening reception to ask questions of the expert instructors and network with fellow attendees from utilities, state and Federal Commissions, and consulting firms.  This course is often repeated for additional review of depreciation concepts. You will receive up to 6 CPEs for this course and additional CPEs if you also attend Extended Training.  There are No Prerequisites for this course. 

Depreciation Regulation, AI, and Current Issues Panel

This course is intended for the depreciation practitioner as well as managers seeking an overview of issues related to utility ratemaking and depreciation analysis. To begin the course, a former FERC Commissioner gives a fascinating explanation of how depreciation fits in the process of utility ratemaking.  (A more extensive discussion of utility ratemaking is provided in our Midweek Training course: Utility Ratemaking – History, Revenue Requirements, and Process.)

This course includes the new class requested by our members: AI and Generative AI. This new class begins with an overview of AI and AI’s impact on utilities. The class then discusses the implications of AI for depreciation of electric utilities and the conduct of depreciation studies. This Sunday course ends with a discussion of current issues including those currently before regulators, decarbonization, electric vehicles and battery storage, and topics suggested by attendees.

There is ample opportunity during class and at an informal evening reception to ask questions of the expert instructors and network with fellow attendees from utilities, state and Federal commissions, and consulting firms. This course may be repeated for a review of depreciation regulation and current issues. You will receive up to 6 CPEs for this course and additional CPEs if you also attend Extended Training. This course has No Prerequisites.

Course Description - Midweek Training Course (Sept. 15-17)

Utility Ratemaking: History, Revenue Requirements, and Process

In response to your requests, our depreciation experts developed this course to explain how depreciation fits into utility ratemaking. The course begins with a brief review of the history of utility regulation, including seminal court cases that you encounter in testimony. The instructors then present the formula you need to know showing the components of the revenue requirements equation. Each component is explained with examples to illustrate their interactions.

The course moves on to the ratemaking process beginning with data requests and discovery. The course completes the cycle by walking you through the hearings process, briefs, and commission decision.

You will be taught by an impressive collection of depreciation experts, including The Honorable Branko Terzic(former FERC Commissioner); Bill Stout, PE, CDP (former Chairman of the Board and CEO, Gannett Fleming); Dane Watson, PE, CDP (Founder and Managing Partner, Alliance Consulting Group); and Rick Fisher, CDP (Director of Revenue Analysis, Xcel Energy).

Ample opportunity is provided during class and at informal evening receptions to ask questions of the expert instructors and network with fellow attendees from utilities, state and Federal commissions, and consulting firms.  You will receive up to 14 CPEs for this course and additional CPEs if you also attend Sunday Training.  There are no prerequisites for this course.

Course Descriptions - Extended Training Courses (Sept. 15-18)

Depreciation Fundamentals

This course is a superb introduction to depreciation topics and preparation for the CDP Exam. You will learn about the property data required for a depreciation study and the life and salvage analyses performed in the study. You will then use the results of these analyses in depreciation calculations. The course also provides an excellent introduction to Life Cycle Analysis and Technology Forecasting.

The Reserve Imbalances and True-up class defines and calculates reserve imbalances and presents options to true-up the reserve. Plant and Depreciation Accounting will help you navigate through the accounting aspects of the course. In Evolution of the Iowa Curves, two Ph.D. graduates from Iowa State University explain the derivation and use of the Iowa Curves that you will use throughout this course and in the analyses you perform or review at work.

Ample opportunity is provided during class and at informal evening receptions to ask questions of the expert instructors and network with fellow attendees from utilities, state and Federal commissions, and consulting firms.  This course may be repeated for valuable review of important depreciation topics.  You will receive up to 22 CPEs for this course and additional CPEs if you also attend Sunday Training.  There are No prerequisites for this course.  This course is a prerequisite for other SDP Extended Training courses.

Life Analysis Methods and Applications

This course explains and probes life analysis models. After a brief review of actuarial and simulation life analysis models, pitfalls of the models are discussed. You will then apply the models to real-world data and our experts will provide valuable insights to help you interpret the results of the models. The Life Span model will also be explained and applied. In Engineering Aspects of Life Analyses, you examine engineering reasons that cause assets to fail or be replaced.

The class Forecasting Life using Life Analysis Results uses case studies with real-world data to give you the tools to help you transform life analysis results into life forecasts. Applying Service Life Estimates to Depreciation completes the cycle by showing you how average service lives and average remaining lives are used to calculate depreciation rates. This class also includes a well-received segment on the weighting of remaining lives.

Ample opportunity is provided during class and at informal evening receptions to ask questions of the expert instructors and network with fellow attendees from utilities, state and Federal commissions, and consulting firms.  This course may be repeated for valuable case study practice and preparation for the life analyses you preform or review at work.

You will receive up to 22 CPEs for this course and additional CPEs if you also attend Sunday Training.  Prerequisite: Depreciation Fundamentals (or permission from Dr. Susan Jensen based on your qualifying experience or courses).

Preparing and Supporting a Depreciation Study

Back by popular demand! Our capstone course is intended for depreciation professionals who have a direct role in preparing depreciation studies as well as managers seeking an overview of the depreciation study process. The course begins with a brief review of life and salvage analysis and depreciation models. The course proceeds to valuable hands-on experience in developing life and salvage estimates and depreciation rates using real-world data. Your instructors will help you develop estimates that take into consideration company and technology impacts.

The course also includes a discussion of the content of a depreciation study report as well as techniques for presenting and supporting life and salvage estimates. Your experienced instructors will share helpful witnessing techniques with you. The class Current Depreciation Issues will bring you up to date on recent issues involving depreciation.

Bios for Training Faculty and Training Interns