Telecommunications Plant Accounting Cycle

Start time:
June 6, 2024 9:00 AM PT
End time:
June 7, 2024 12:00 PM PT

3770 S. Las Vegas Boulevard
Las Vegas, NV 89109
Gerald Pascual, Moss Adams, 206-302-6567
Cost to attend:

Join us for our presentation, Telecommunications Plant Accounting Cycle, in which we’ll provide a comprehensive overview of the plant accounting cycle and how network assets drive financial performance for diversified regulated rural carriers. Topics we’ll cover include:

  • The network

  • Part 32 accounting requirements

  • Accounting for plant construction

  • Considerations for in-progress construction

  • Telecommunications plant in service and other procedures

June 6: 9 AM–4 PM PT
June 7: 9 AM–12 PM PT



Gregg Amend, CPA, Partner, Moss Adams

Gregg has specialized in telecommunications since 1997. He’s responsible for overseeing audits of small and midsize rural incumbent local exchange carriers (ILECs), competitive local exchange carriers (CLECs), wireless carriers, internet service providers, broadband voice and data transport companies, and other telecommunications service providers in the United States and Canada.

Camille Christiansen, CPA, Partner, Moss Adams

Camille has provided audit and consulting services since 2001 to all sizes of rural telecommunications companies through the country—from some of the smallest to some of the largest. She manages financial audits of wireline ILEC and CLEC commercial and cooperative enterprises, wireless and international carriers, cable television companies, and fiber transport companies.

Kris Mayhew, CPA, Senior Manager, Moss Adams

Kris has practiced public accounting since 2013. He serves privately held companies, with a specific focus on telecommunications companies. Kris also has multiple years of experience leading engagement teams on audits of government and not-for-profit organizations.

CPE Information

Program Level:
Accounting: 9
Delivery Method:
Learning Objectives:

After completing this training, participants will be able to define the plant accounting cycle and the concepts of how network assets drive financial performance for diversified regulated rural carriers; and identify the definition of terminology and types of equipment, various network structures, and how the network is used to provide the different types of services such as POTS, broadband, and video, offered by a typical modern rural carrier.

Target Audience:

Telecommunication executives, middle-management, and non-management employees from firms serving rural communities.

Refund Policy:

For more information about administrative policies regarding CPE, refunds or complaints, please contact

Moss Adams is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Applicable Industries