This course will cover the process for recording different types of debt issuances, amortization of discounts/premiums, and calculation of the deferred charge on refunding, along with common errors in the calculation of net investments in capital assets.

CPE 2

Presenter: John-Paul LeChevallier

John-Paul has been working in auditing and accounting for 15 years with almost all of his experience
being with governmental clients. He is a graduate of Franciscan University of Steubenville and is a
member of the American Institute of Certified Public Accountants. John-Paul frequently presents on
governmental accounting and GASB topics, including both fundamentals of governmental accounting
and advanced issues. Outside of accounting, he has three young daughters that he loves spending
quality time with.