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Federal Power Commission-Continued

Federal Power Act-Continued
Accounts-Continued

Uniform system of accounts-Continued

Prescribed for Class A and Class B public utilities and licensees,
18 Part 101-Continued

Balance sheet accounts 18 §§ 101.1-1-101.271-Continued
Assets and other debits, 18 §§ 101.100-101.153-Continued
Current and accrued assets, 18 §§ 101.120-101.133
Deferred debits, 18 §§ 101.140-101.146

Investment and fund accounts, 18 §§ 101.110-101.114:3
Reacquired securities, 18 §§ 101.152, 101.153

Utility plant, 18 §§ 101.100-101.108

Instructions, 18 §§ 101.1-1-101.1-9

Liabilities and other credits; 18 §§ 100.200-101.271

Capital stock, 18 §§ 101.200-101.205

Contributions in aid of construction, 18 §§ 101.265

Current and accrued liabilities, 18 §§ 101.220-101.230
Deferred credits, 18 §§ 101.240-101.242

Long-term debt, 18 §§ 101.210-101.213

Reserves, 18 §§ 101.250-101.258:2

Surplus, 18 §§ 101.270, 101.271

Clearing accounts, 18 §§ 101.901-101.905
Definitions, 18 §§ 101.02-1-101.02-43

Earned surplus account, 18 §§ 101.4-1-101.414
Credits, 18 §§ 101.400, 101.401

Debits, 18 §§ 101.410-101.414

Instructions; purpose of account, 18 § 101.4–1
Electric plant accounts, 18 §§ 101.3-1-101.392
Distribution plant, 18 §§ 101.350-101.363
General plant, 18 §§ 101.370-101.392
Instructions, 18 §§ 101.3-1-101.3-16
Intangible plant, 18 §§ 101.301-101.303

Production plant, 18 §§ 101.310-101.336

Hydraulic production, 18 §§ 101.320-101.326

Internal combustion engine production, 18 §§ 101.330-
101.336

Steam production, 18 §§ 101.310-101.316
Transmission plant, 18 §§ 101.340-101.349
General provisions, 18 §§ 101.00-1-101.01-1
Income accounts, 18 §§ 101.5-1-101.540

Income deductions, 18 §§ 101.530-101.538
Instructions, 18 §§ 101.5-1-101.5-4

Net income, disposition of; miscellaneous reservations of

net income, 18 § 101.540

Other income, 18 §§ 101.520-101.527

Utility operating income, 18 §§ 101.501-101.509

Instructions:

See also under various accounts.

General instructions, 18 §§ 101.03-1-101.03-13

Operating expense accounts, 18 §§ 101.7-1-101.809BA

Administrative and general expenses, 18 §§ 101.790BA101.809BA

Customers' accounting and collecting

§§ 101.779BA-101.784BA

expenses, 18

Distribution expenses, 18 §§ 101.756BA-101.778BA

Maintenance, 18 §§ 101.764BA-101.775BA
Miscellaneous; rents and

§§ 101.776BA-101.778BA

joint expenses, 18

Operation, 18 §§ 101.756BA-101.763:2A

Instructions, 18 §§ 101.7-1-101.7-7

Federal Power Commission-Continued

Federal Power Act-Continued
Accounts-Continued

Uniform system of accounts-Continued

Prescribed for Class A and Class B public utilities and licensees,
18 Part 101-Continued

Operating expense accounts, 18 §§ 101.7-101.809BA-Continued
Production expenses, 101.701BA-101.742BA

Electric generation, 18 §§ 101.701BA-101.737BA
Hydraulic power, 18 §§ 101.715BA-101.726BA

Maintenance, 18 §§ 101.719BA-101.723BA
Miscellaneous; rents and joint expenses, 18

§§ 101.724BA-101.726BA

Operation, 18 §§ 101.715BA-101.718:3A Internal combustion engine power, 18 §§ 101.727BA-101.737BA

Maintenance, 18 §§ 101.731BA-107.734.4A
Miscellaneous; rents and joint expenses, 18

§§ 101.735BA-101.737BA

Operation, 18 §§ 101.727BA-101.730:4A
Steam power, 18 §§ 101.701BA-101.714BA
Maintenance, 18 §§ 101.706BA-101.709:3A
Miscellaneous; rents, joint expenses, etc., 18

§§ 101.710BA-101.714BA

Operation, 18 §§ 101.701BA-101.705:3A

Other production expenses and credits, 18 §§ 101.-
738BA-101.742BA

Sales promotion expenses, 18 §§ 101.785BA-101.789BA
Transmission expenses, 18 §§ 101.743BA-101.755BA
Maintenance, 18 §§ 101.747BA-101.752BA

Miscellaneous; rents and joint expenses, 18 §§ 101.

753BA-101.755BA

Operation, 18 §§ 101.743BA-101.746:2A

Operating revenue accounts:

Instructions, 18 §§ 101.6-1-101.6-7

Other electric revenues, 18 §§ 101.610-101.615
Sales of electric energy, 18 §§ 101.600-101.608

Forms, approved:
Forms, 18 Part 131

Applications:

By State and municipal licensees for exemption from payment of annual charges; form of application, 18 § 131.70

For amendment of license, 18 § 131.30

For approval of transfer of license, 18 § 131.20

For license, 18 § 131.2

For license for minor project having installed capacity of 100 hp. or less, 18 § 131.6

For license for transmission lines only, 18 § 131.5

For preliminary permit, 18 § 131.10
Verification of, 18 § 131.60

Balance sheet, 18 § 131.40
Certificates:

Of concurrence, 18 § 131.52

Of exhibits, 18 § 131.4

Of notification, 18 § 131.50

Of organization, 18 § 131.3

Of service, 18 § 131.1

Income; comparative income statement, 18 § 131.42

Rate schedule; notice of cancellation, 18 § 131.53

Securities issued, report of, 18 § 131.43

Succession in ownership or operation, notice of, 18 § 131.51

Utility plant, and reserves; classification of, 18 § 131.41

Statements and reports (schedules), 18 Part 141

Annual reports; various forms, 18 §§ 141.1-141.6

Claimed increases and decreases in licensed project plant accounts report of; form, 18 § 141.13

Federal Power Commission-Continued

Federal Power Act-Continued

Forms, approved-Continued

Statements and reports (schedules), 18 Part 141-Continued

Cost statements; forms, 18 §§ 141.11, 141.12

Directory of electric (and gas) utilities; form, 18 § 141.27

Industrial electric generating capacity; forms, 18 §§ 141.53, 141.54
Monthly load statement; form, 18 § 141.56

Monthly reports; various forms, 18 §§ 141.22-141.25

Power line and generating plant data; form, 18 § 141.57

Power system statements; forms, 18 §§ 141.51, 141.52, 141.55

Summary for National Electric Rate Book; form, 18 § 141.26
Typical net monthly bills; form, 18 § 141.21

General rules. See General rules, below.

Regulations:

Accounts, records, and memoranda, 18 Part 41

Burden of proof respecting accounting entries, 18 § 41.8

Deficiencies in keeping accounts, books, records; notification, han

dling, etc., 18 §§ 41.1-41.3

Determination by Commission, 18 § 41.6
Form and style of memoranda, 18 § 41.4

Hearings; assignment for oral hearing, 18 § 41.7

Verification of facts in memoranda, 18 § 41.5

Annual charges. See Charges.

Application for authorization of issuance of securities, requirement of public invitation of proposals for purchase or underwriting of securities, 18 Part 34

Application for license. See Licenses.

Charges, annual, for costs of administration of projects, for use of
Government lands, structures, etc., 18 Part 11

Adjustment of charges, 18 § 11.26

Administration, costs of, 18 § 11.20

Discretionary reduction, 18 § 11.28
Effective date, 18 § 11.25

Exemptions:

Minor projects, 18 § 11.23

State and municipal licensees, 18 § 11.24

Government lands, dams, structures, etc., use of, 18 §§ 11.21, 11.22
Payment of charges, 18 § 11.27

Surrendered or terminated license; continuation of charges, 18
§ 6.5

Connection of facilities. See Interconnection of facilities.

Consolidation, merger, etc., of facilities, applications for, 18 Part 33 Contracts, agreements, etc., respecting sale at wholesale of electric energy or mechanical horsepower, filing of, 18 §§ 35.15, 35.20

Costs:

Of administration of projects; annual charges. See Charges.
Of projects. See Projects.

Declaration of intention to construct projects; filing of, 18 § 24.1
Directors and officers of any public utility, of any company marketing
public utility securities, or of any company supplying electrical
equipment to a public utility; application for authority to hold
interlocking positions, 18 Part 45

Emergency connection of facilities, 18 §§ 32.20-32.24

Facilities:

Application for sale, lease, merger, consolidation, etc., of, 18 Part 33
Interconnection of. See Interconnection of facilities.

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Federal Power Commission-Continued

Federal Power Act-Continued

Regulations-Continued

Foreign countries, transmission of electric energy to-Continued Construction, operation, connection, etc., of facilities, at international boundary, 18 §§ 32.50-32.52

Rate schedules, filing of, 18 § 35.15

Government lands, dams, structures, etc., annual charges for use of, 18 §§ 11.21-11.28

Indian tribal lands, etc., annual charges for use of, 18 §§ 11.22-11.28 Interconnection of facilities, transmission of electric energy to foreign country, etc., 18 Part 32

Connection of facilities:

Application for connections of facilities, 18 §§ 32.20-32.24 Application for order directing establishment of physical connection of facilities, 18 §§ 32.1-32.4

At international boundary. See Transmission of electric energy to foreign country.

Transmission of electric energy to foreign country:

Application for authorization to transmit electric energy to foreign country, 18 §§ 32.30-32.38

Application for construction, operation, maintenance, or connection at international boundary, of facilities for transmission of electric energy, 18 §§ 32.50-32.52

Filing of rate schedules, 18 § 35.15

Interlocking positions, application for authority to hold; directors and officers of any public utility, of any company marketing public utility securities, or of any company supplying electrical equipment to a public utility, 18 Part 45

Lands, for projects, power sites, etc.:

Government lands, tribal lands, etc.; annual charges for use of, 18 §§ 11.21-11.28

Lands withdrawn for power sites; application for vacation of withdrawal, and for determination permitting restoration of lands to entry, 18 Part 25

Leases:

Of facilities; application for, 18 Part 33

Of project property; filing of application for, 18 § 9.10

Liabilities, of public utilities; assumption of, 18 Part 34

Licensees:

Annual charges, for cost of administration of projects, for use of
Government lands, dams, structures, etc., 18 §§ 11.20-11.28
Licenses for. See Licenses.

Rate schedules, filing of, 18 §§ 35.15, 35.20

Securities, issuance of:

Licenses:

Application for authorization of, 18 Part 34

By licensees subject to sections 19 and 20 of act; authorization, 18 Part 20

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For project under license which expires on specified date; application for, 18 Part 16

General provisions; filing, hearing, issuance,

SS 4.30-4.33

Major project or minor part thereof:

Constructed, 18 §§ 4.50, 4.51

Proposed, 18 §§ 4.40-4.42

Minor project, 18 § 4.60

Transmission line, 18 §§ 4.70, 4.71

Surrender or termination, 18 Part 6

Transfer of license, application for, 18 Part 9

Memoranda. See Accounts, records, and memoranda.

etc., 18

Merger or consolidation of facilities, application for, 18 Part 33

Federal Power Commission-Continued

Federal Power Act-Continued

Regulations-Continued

Officers and directors of public utilities, of companies marketing public
utility securities, or of companies supplying electrical equipment
to public utilities; application for authority to hold interlocking
positions, 18 Part 45
Permits, preliminary to issuance of licenses, for construction of proj-
ects, 18 § 4.80-4.86

Power sites, lands withdrawn for; application for withdrawal, and for
determination permitting restoration of lands to entry, 18 Part 25

Projects:

Annual charges for cost of administration, for use of Government lands, etc., 18 §§ 11.20-11.28

Costs of projects, determinations respecting:

Constructed projects not subject to section 23 (a) of act, 18 §§ 4.20-4.25

Fair value of constructed projects, under section 23 (a) of act, 18 §§ 4.10-4.14

Projects constructed under license, 18 §§ 4.1-4.7

Declaration of intention to construct; filing of, 18 § 24.1

Fair value of constructed projects, determination of, 18 §§ 4.10-4.14
Lands for; annual charges for use of Government or tribal lands,
etc., 18 §§ 11.21-11.28

Lease of project property; filing of application for, 18 § 9.10
License for. See Licenses.

Rate schedules:

Filing of, 18 Part 35

Filing, identification, form, copies, notices of cancellation and
succession, posting for public inspection, etc.,
$$ 35.1-35.13

18

Licensee to file all contracts, agreements, rate schedules, etc., relating to sale at wholesale of electric energy or mechanical horsepower, 18 §§ 35.15, 35.20

Suspension of, powers of Commission in connection with; statement of general policy respecting, 18 §§ 2.4, 2.52

Records.

See Accounts, records, and memoranda.

Sale, lease, etc., of facilities, application for, 18 Part 33

Sale, wholesale, of electric energy or mechanical horsepower, by licensees; filing of contracts, rate schedules, etc., 18 § 35.15, 35.20 Schedules of rates. See Rate schedules.

Securities:

Issuance of:

Application for authorization of, 18 Part 34

By licensees and companies subject to sections 19 and 20 of act; authorization of, 18 Part 20

Purchase or acquisition of securities of a public utility, application for, 18 Part 33

Transmission lines:

Application for license for, 18 §§ 4.70, 4.71

Licensing of transmission lines, other than primary lines; state

ment of general policy respecting, 18 § 2.2

Transmission of electric energy to foreign countries. See Interconnection of facilities.

Tribal lands, etc.; annual charges for use of, 18 §§ 11.22-11.28

Wholesale sale of electric energy or mechanical horsepower, by licensees; filing of contracts, rate schedules, etc., 18 §§ 35.15, 35.20 General policy, statements of. See General rules.

General rules:

Cooperative procedure with State commissions, in administration of Federal
Power and Natural Gas Acts, 18 § 1.37

General policy, statements of, and interpretations:

Under Federal Power Act:

Suspension of rate schedules, 18 § 2.4
Transmission lines, 18 § 2.2

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