Telecom Accounting & Business Seminars

Capital Credit Strategies

November 10, 2008

Excalibur Hotel
 Las Vegas, NV

Register

$470 1-day course

CPE Credits: 6

Who Should Attend?

Many cooperatives seek to change their approach to allocating and paying capital credits to increase revenue and build capital with methods that keep pace with new services and competition.

This course is designed more for cooperative managers and accountants. Outside CPAs and tax advisors who have advanced co-op experience should attend the Annual Advanced Co-op Tax Forum.

What You'll Learn

  • Overview of taxation and legal issues related to capital credits
  • Relating cooperative goals to capital credit strategies
  • Corporate structure alternatives for new services
    Membership (including multiple classes) vs. nonmember patrons vs. subsidiary
  • Allocation strategies
    Revenues included and alternative allocation methods; pros and cons of not allocating nonoperating margins; treatment of competitive cooperative and subsidiary services
  • Payment strategies
    FIFO, percentage and hybrid methods; payment schedules for patronage and nonpatronage allocations; discounting and rate options, issues related to permanent capital

Special Emphasis

  • Using a basis other than patronage for allocating nonoperating margins
  • Methods to provide incentive for members to use the cooperative for long distance service
  • Attractive alternative to the traditional access minutes-of-use allocation component
  • Strategies for implementing change – member, board and management approvals; customer notifications

Instructors

Cheri Burnham

Moss Adams LLP

Rick Betts

Moss Adams LLP

Tom Strait

Washington Utility Group

Let us bring this course to your location.

Telecom Seminar Contacts

Registration Information

Karen Arndt

509-777-0153

Course Content Information

Rick Betts

509-777-0187

Send us an e-mail

Events

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Courses in the Cooperatives series:

Course Combo Opportunities: Make the most of your training dollar and trip to Las Vegas by also registering for Annual Advanced Co-op Taxation or Corporate Tax Accounting for Regulated Telcos.