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NARUC Staff Subcommittee Accounting and Finance Accounting for Emission Allowances

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1NARUC Staff Subcommittee Accounting 7weighted-average method. Both allowable,
and Finance Accounting for Emission but must be applied consistently and
Allowances Bob Ford Ernst & Young LLP adequately disclosed. Also, may have two
October 8, 2007. categories: Held for use Trading. 6.
2Background – History of the Emission 8Inventory Model. Full recognition on
Allowance. Acid Rain Program under Title sale to third party (unless SFAS 71 would
IV of the 1990 Clean Air Act Amendments require gain be deferred as a regulatory
Established to achieve significant liability). Carryover basis on vintage
reductions in the emissions of sulfur year swaps. Balance sheet classification
dioxide (SO2) and nitrogen oxide (NOx) based upon the year of expected use. Cash
Basically, every major fossil fuel-burning flow statement inflows and outflows
energy production facility in the U.S. is classified as operating. Lower of cost or
affected. 1. market approach to impairment. 7.
3Background (Continued). Based upon a 9Intangible Asset Model. Full
“cap and trade” program design In the SO2 recognition on sale to third party (unless
Allowance Program, affected utility units SFAS 71 would require gain be deferred as
are allocated allowances, based upon their a regulatory liability). Fair value basis
historic fuel consumption (1985-1987) and for vintage year swaps, if readably
a specific allowance rate. Each allowance determinable. Balance sheet classification
permits a unit to emit one ton of SO2 as long-term. However, some have recorded
during or after a specific year. Tracking based upon expected year of usage per
performed in a central Database called the language in SFAS 142. Cash flow statement
Allowance Tracking System (ATS.). 2. inflows and outflows classified as
4Background (Continued). Units with a investing. Impairment assessed under SFAS
shortfall of allowances may buy them from 144. Follow SFAS 142 disclosure
sources that have reduced emissions below requirements for intangibles. 8.
their allocated level. Unused allowances 10Expense Model – Inventory Method. For
of a given “vintage” year may also be inventory accounting method, cost recorded
“banked forward” to the next or future as cost of production as allowances are
years. SO2 program is the most liquid of utilized. Cost usually weighted-average of
the environmental markets and trades all allowances purchased in open market
actively on a daily basis. 3. and allocated allowances. Any LCM
5History of Accounting for EA’s. impairments recorded immediately through
International Financial Reporting income statement. With significant market
Interpretations Committee (“IFRIC”) took fluctuations, this can be a bit dicey!!!!
up the fight initially and issued IFRIC 3, 9.
Emission Rights, in December 2004. IFRIC 3 11Expense Model – Intangible Asset
called for intangible asset treatment, Method. Apply appropriate amortization
with income statement recording for any method under SFAS 142, paragraph 12: A
difference between the amount granted by recognized intangible asset shall be
government and the fair value amount of amortized over its useful life to the
the allowance at date of delivery. IFRIC 3 reporting entity unless that life is
was withdrawn in June 2005 after determined to be indefinite. If an
considerable pressure from both business intangible asset has a finite useful life,
and political community. 4. but the precise length of that life is not
6History of Accounting (Continued). In known, that intangible asset shall be
the U.S., the Emerging Issues Task Force amortized over the best estimate of its
(“EITF”) made an attempt by issuing EITF useful life. The method of amortization
Issue 03-14, Participants’ Accounting for shall reflect the pattern in which the
Emissions Allowances under a “Cap and economic benefits of the intangible asset
Trade” Program. EITF was never finalized are consumed or otherwise used up. If that
and eventually was pulled from EITF pattern cannot be reliably determined, a
agenda. Since this time, the FASB and the straight-line amortization method shall be
SEC have informally discussed their views. used. Such as the units of production
In February 2007, this project was added basis or even specific identification. 10.
to the FASB Agenda in line with its push 12Conclusion – Clear as Mud!!! Companies
for Fair Value accounting. 5. need to select a method and STICK TO IT!
7What to do, What to do? Obviously, the Disclose, disclose, disclose. Both
lack of authoritative guidance is creating accounting policy and effects on Q’s and
diversity in accounting practices. Current K’s. More to come in this Fair Market
practice has companies treating as either Value World we live in!!! 11.
inventory or intangible assets. FERC 13Questions?
requires recording under historical cost ey.com/global/content.nsf/International/Ut
basis as inventory with income statement lities_Overview. 12.
recognition as pollution occurs based upon
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NARUC Staff Subcommittee Accounting and Finance Accounting for Emission Allowances

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