APS held a technical conference on February 3rd.  APS hosts these conferences in order to discuss the more complex aspects of its case with stakeholder who have specific expertise.  APS has asked for quite a few non-traditional accounting mechanism over the years and that tends to make the cases unusually complex. This conference was heavy on accounting and focused on pro-forma adjustments and deferrals.  

Here are the slides.  Download Aps technical conference slides

As always, please call me if you have any questions.