Power and Utility Entities Revenue Recognition Task Force

AICPA Revenue Recognition Task Forces are charged with developing revenue recognition implementation issues that will provide helpful hints and illustrative examples for how to apply the new Revenue Recognition Standard.

Task Force Members:

  • James Barker, Deloitte LLP (Co-Chair)
  • Randall Hartman, Edison Electric Institute (Co-Chair)
  • Steve Breininger, PPL Electric
  • Noel Christmann, Entergy
  • Lori Colvin, SouthWest Gas
  • Zach Deakins, Calpine
  • Dennis Deutmeyer, Ernst & Young LLP
  • Beth Farr, NextEra
  • Darin Kempke, KPMG LLP
  • Matt Kim, Chesapeake Utilities
  • Joe Martin, American Gas Association
  • Jim Nowoswiat, Baker Tilly Virchow Krause, LLP
  • Tom Reichart, Exelon
  • Sean Riley, PricewaterhouseCoopers LLP
  • Eric Thiergartner, American Electric Power

Staff Contact: kim.kushmerick@aicpa-cima.com


Below is a list of potential revenue recognition implementation issues identified by the Power and Utilities Revenue Recognition Task Force. The list will be updated as the task force continues it discussions. Full revenue recognition implementation issues will be posted below for informal comments after review by the AICPA Financial Reporting Executive Committee (FinREC).


Draft Revenue Recognition Implementation Issues included for informal comment, when available, will be listed below.