$100B

Annual O&M spend, US electric utilities

Source: Statista

27%

Of staff time lost fixing bad data

Source: Gartner

$12.9M

Average annual cost of poor data quality

Source: Gartner

THE PROBLEM

The line that decides everything

Every dollar a utility spends lands in one of two buckets: Operations and Maintenance or Capital. This single accounting line decides how GIS data work gets funded, or whether the work gets funded at all.

O&M expenses hit the rate base immediately. Regulators recover them dollar for dollar, and the utility earns no return. Capital works differently. Capital investment enters the rate base as an asset, recovers over the asset’s life through depreciation, and earns the utility an allowed rate of return.

Most GIS data work, asset validation, construction capture, data cleanup, and Utility Network alignment land in O&M by default. Not because the work belongs there.

Because nobody built the case for putting the work somewhere else.

WHAT’S INSIDE

A practical path from expense line to capital budget

1

The O&M vs Capital Line

Why GIS data work defaults to O&M, and what changes once you reclassify the work.

2

Four Capital-Eligible Project Types

Historical record validation, construction capture, Utility Network cleanup, and M&A data consolidation, with the funding case for each.

3

Two Ways to Flip the Funding

How to scope data capture directly to a physical asset’s work order, and how to capitalize data and software under ASC 350-40, ASU 2025-06, GASB 96, and GASB 51.

4

Two Field Use Cases

Pig launch and receiver installations, and sleeve installations, showing exactly how the data capture ties to the capital work order.

5

The Internal Playbook

Four questions to answer before the budget conversation, and the language finance and regulatory teams need to hear.

6

How SSP and PG Partners Help

The financial and regulatory expertise to build the case, paired with the operational capability to deliver the work at scale.

Who should read this guide

GIS Managers IT Directors Operations Leaders Program Sponsors Finance & Regulatory Partners

BUILT IN PARTNERSHIP

Two firms. One funding case.

PG PARTNERS

Build the Case

Decades of utility finance, regulatory, and capital program experience. PG Partners classifies data work against capital eligibility criteria, aligns treatment with your regulatory environment, and models the rate base and return impact for leadership.

SSP INNOVATIONS

Deliver at Scale

Among the most experienced Utility Network implementers in North America. SSP delivers the high-volume data capture, validation, and QA/QC that supports the case once it’s approved, in packages that fit the capital budget.

GET THE GUIDE

Get the Capital Funding Guide

Sixteen pages on moving GIS data work from a losing O&M argument to a fundable capital case, with the project types, the accounting mechanics, and the internal playbook for the conversation with finance.

  • Four capital-eligible project types, explained
  • The accounting standards that support reclassification
  • Two field use cases walked through in detail
  • The questions to ask before your next budget meeting

Download your free copy