Presenter: Multiple

Depreciation Fundamentals will take place on consecutive Tuesdays and Thursdays at 11:00 AM from Tuesday, September 21 through Thursday, September 30. This course covers the basics of plant and depreciation accounting, life and salvage analysis, and depreciation models. Depreciation Fundamentals is often repeated by people who want additional study on select topics or who are preparing for the CDP exam. There are no prerequisites for this course. The maximum number of participants is 30.

Recommended Electives:

• Evolution of Depreciation Regulation and the Iowa Curves (9/22)
• Plant and Depreciation Accounting - Introduction (9/29)
• Current Depreciation Issues (10/13)
• Reserve Imbalances and True-Up (11/3)

Presenter: Multiple

 Life Analysis Methods and Applications will take place from 11:00 AM-3:00 PM on consecutive Tuesdays and Thursdays from Tuesday, October 12 through Thursday, October 21. Actuarial and Simulation life analysis models are reviewed and applied to real-world property data. Prerequisite: Depreciation Fundamentals or permission from Dr. Susan Jensen based on your qualifying experience or courses. The maximum number of participants is 20.

Recommended Electives: 

• Plant and Depreciation Accounting - Intermediate (10/6)
• Preparing Depreciation Studies - Steps to Perform and Pitfalls to Avoid (10/20)
• Applying Service Life Estimates to Depreciation and Weighting of RLs (10/27)
  
• Life Cycle Analysis and Technology Forecasting (11/3)

Presenter: Multiple

The SDP Extended Training Capstone Course Preparing and Supporting a Depreciation Study is returning in 2021! This course is intended for depreciation professionals who have a direct role in depreciation studies as well as managers seeking an overview of the depreciation study process. Trainees are given an opportunity to role play as a witness or provide support to the witness. Prerequisite: Depreciation Fundamentals or permission from Dr. Susan Jensen based on your qualifying experience or courses. Additional SDP Training courses are strongly recommended. The maximum number of participants is 20.

Recommended Electives:

• Plant and Depreciation Accounting - Intermediate (10/6)
• Current Depreciation Issues (10/13)
• Applying Service Life Estimates to Depreciation and Weighting of RLs (10/27)
  
• Life Cycle Analysis and Technology Forecasting (11/3)

Presenter: Multiple

Analyzing Net Salvage in the Real World will take place one four days during the week of November 8. This course examines how the components of net salvage (gross salvage and cost of removal) are recorded to accrued depreciation, analyzed using various statistical techniques, and then estimated and incorporated in the calculation of annual and accrued depreciation. Prerequisite: Depreciation Fundamentals or permission from Dr. Susan Jensen based on your qualifying experience or courses. The maximum number of participants is 20.

Recommended Electives: 

• Plant and Depreciation Accounting - Intermediate (10/6)
• Preparing Depreciation Studies - Steps to Perform and Pitfalls to Avoid (10/20)
• Current Depreciation Issues (10/13)
• Life Cycle Analysis and Technology Forecasting (11/3)

Presenter: John Lacey, Ph.D., CPA; Rick Fisher, CDP

Presenter: Rich Bennett, CDP; Dane Watson, PE, CDP; The Honorable Branko Terzic

Presenter: Karen Ponder, Ph.D., CDP; Ned Allis, CDP; Rich Bennett, CDP

Presenter: Ned Allis, CDP; Rick Fisher, CDP