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Federal Power Commission-Continued
General rules—Continued
General policy, statements of, and interpretations-Continued
Under Natural Gas Act:

Certificate applications, 18 $ 2.53
Definition of term "facilities” as used in section 7 (c), 18 $ 2.55

Suspension of rate schedules, 18 $ 2.52
Rules of practice and procedure; hearings, proceedings, etc., 18 Part 1
Interpretations. See General rules.
Natural Gas Act:

See also General rules.
Accounts:
Accounting orders, miscellaneous, 18 Part 221

Disposition of gas plant acquisition and adjustments, 18 8 221.2

Gas plant instruction 2D, uniform system of accounts, 18 & 221.1
Gas plant:

Gas plant accounts. See under Uniform system of accounts.
Units of property for use in accounting for additions to and retire-

ments of, 18 Part 216
Distribution plant, 18 $ $ 216.2-358—216.2–368
General plant, 18 $ $ 216.2–371-216.2–379
Instructions, 18 $ 216.1
Production plant:
Manufactured gas production plant, 18 $ $ 216.2–312—

216.2-325
Natural gas production plant, 18 $8 216.2–331-1-216.2–337
Retirement units; list of, 18 § 216.2
Storage plant, 18 $ 216.2–342

Transmission plant, 18 $ $ 216.2-352-216.2–354
Regulations respecting. See Regulations, below.
Uniform system of accounts:

See also Accounting orders, miscellaneous, above.
Application of, to Class C and Class D natural gas companies, 18

Part 204
Balance sheet accounts, 18 $ 204.2
Clearing accounts, 18 § 204.8
Definitions, etc., 18 $ 204.1
Earned surplus account, 18 $ 204.4
Gas plant accounts, 18 $ 204.3
Income accounts, 18 $ 204.5
Operating expense accounts, 18 $ 204.7

Operating revenue accounts, 18 8 204.6
Prescribed for natural gas companies, 18 Part 201
Balance sheet accounts, 18 $ $ 201.1–1–201.271
Assets and other debits, 18 SS 201.100–201.153
Capital stock discount and expense, 18 88 201.150,

201.151
Current and accrued assets, 18 SS 201.120–201.134
Deferred debits, 18 $ $ 201.140–201.146
Investment and fund accounts, 18 $ $ 201.110–

201.114:2
Reacquired securities, 18 $ $ 201.152, 201.153

Utility plant, 18 88 201.100–201.108
Instructions, 18 $8 201.1-1-201.1-9
Liabilities and other credits, 18 88 201.200–201.271

Capital stock, 18 $8 201.200–201.205
Contributions in aid of construction, 18 $ 201.265
Deferred credits, 18 $$ 201.240–201.242
Liabilities, current and accrued, 18 $ $ 201.220–201.230
Long-term debt, 18 SS 201.210–201.213
Reserves, 18 $ $ 201.250–1–201.259

Surplus, 18 $ $201.270, 201.271
Clearing accounts, 18 $$ 201.901–201.906
Definitions, 18 SS 201.01–1–201.01-39

Federal Power Commission-Continued
Natural Gas Act-Continued
Accounts—Continued
Uniform system of accounts-Continued
Prescribed for natural gas companies, 18 Part 201-Continued
Earned surplus account, 18 $ $ 201.4–1–201.414

Credits, 18 $ $ 201,400, 201.401
Debits, 18 SS 201.410–201.414
Instructions, purpose of earned surplus account, 18

$ 201.4-1
Gas plant accounts, 18 $ $ 201.3–1–201.392
Distribution plant, 18 $ $ 201.356–201.368
City gate and main line industrial measuring and

regulating stations, 18 $8 201.356:1-201.356:3 General distribution system plant; equipment, 18

$ $ 201.360:1-201.368
General plant, 18 $ $ 201.370–201.392
Instructions, 18 $8 201.3–1–201.3-16
Intangible plant, 18 $ $ 201.301-201.303
Production plant, 18 $8 201.311–201.337
Manufactured gas production plant, 18 $8 201.311-

201.326
Natural gas production plant, 18 $$ 201.330:1-201.336
Production and gathering plant, 18 $ $ 201.331:2–

201.336
Products extraction piant, 18 $ $201.337:1-

201.337:8
Storage plant, 18 $ $ 201,341-201.349

Local storage plant, 18 $$ 201.345–201.349

Underground storage plant, 18 $ $ 201.341–201.344
Transmission plant, 18 $ $ 201.351-201.355
General provisions, 18 $ $ 201.00–1, 201.00–2
Income accounts, 18 $ $ 201.5–1–201.540

Income deductions, 18 $ $ 201.530–201.538
Instructions, 18 88 201.5–1–201.544
Net income, disposition of; miscellaneous reservations of

net income, 18 $ 201.540
Other income, 18 $8 201.520–201.527
Utility income, 18 SS 201.501-201.509
Deferred Federal income taxes, 18 $ 201.507-A,

201.507-B
Instructions, general, 18 $ $ 201.02–1–201.02–12
Operating expense accounts, 18 $$ 201.7-1-201.809BA
Administrative and general expenses, 18 SS 201.790BA-

201.809BA
Customers' accounting and collecting expenses, 18

$ $201.779BA-201.784BA Distribution expenses, 18 $ $ 201.764:1BA-201.777:2BA City gate and main line industrial measuring and

regulating station expenses, 18 $$ 201.764:1BA

201.766:2A
General distributing expenses,

18 $ $201.767B-
201.777:2BA
Instructions, 18 $ $201.7-1-201.7-6
Production expenses, 18 88 201.701BA-201.751BA
Manufactured gas production; operation, mainte-

nance, etc., 18 SS 201.701BA-201.731:2BA Natural gas production, 18 $$ 201.733:1BA

201.739:4BA Exploration and development costs, 18

$ $ 201.739:1BA-201.739:4BA Production and gathering, 18 $ $ 201.733:1BA

201.735:4BA Products extraction, 18 $ $201.736: IBA-201.738:

8BA

3.56033-56

27

Page 391

Federal Power Commission-Continued
Natural Gas Act-Continued
Accounts-Continued
Uniform system of accounts—Continued
Prescribed for natural gas companies, 18 Part 201-Continued
Operating expense accounts, 18 $$ 201.7-1-201.809BA-Con.
Production expenses, 18 88 201.701BA-201.751BA-Con.
Other gas supply expenses; operation, 18 $ $201.745

BA-201.751BA
Sales promotion expenses, 18 $ $ 201.785BA-201.789BA
Storage expenses, 18 88 201.755:1BA-201.758:11BA
Local storage expenses, 18 8$ 201.758:1BA-201.758:

11BA
Underground storage expenses, 18 $8 201.755:1BA-

201.757:3BA
Transmission expenses, 18 $ $ 201.759: 1BA-201.761: 4BA

Maintenance, 18 $ $201.760: IBA-201.760: 6BA
Miscellaneous; rents and joint expenses, 18 $ $ 201.761:

IBA-201.761: 4BA

Operation, 18 88 201.759: 1BA-201.759: 4BA
Operating revenue accounts, 18 $ $ 201.6–1–201.619

Gas service revenues, 18 88 201.600–201.608
Instructions, 18 $ $ 201.6–1–201.6–7

Other gas revenues, 18 $ $ 201,610–201.619
Forms, approved :
Forms, 18 Part 250

Certificate of adoption; form, 18 $ 250.4
Certificate of service; form, 18 $ 250.1
Contract; form of proposed cancellation or termination of, 18

$ 250.3
Tariff; form of proposed cancellation of, 18 $ 250.2
Statements and reports (schedules), 18 Part 260

Directory of gas (and electric) utilities; form, 18 $ 260.4
Natural gas companies:
Annual reports for; forms:

Classes A and B, 18 $ 260.1

Classes C and D, 18 $ 260.2
Monthly statement of operating revenue and income for classes

A and B; form, 18 § 260.3
General rules. See General rules, above.
Regulations:
Accounts, records, and memoranda; adjustment of accounts and re-

ports, 18 Part 158
Burden of proof respecting accounting entries, 18 & 158.8
Deficiencies in keeping accounts, books, records; notification, han-

dling, etc., 18 $$ 158.1–158.3
Determination by Commission, 18 $ 158.6
Form and style of memoranda, 18 $ 158.4
Hearings; assignment for oral hearing, 18 g 158.7

Verification of facts in memoranda, 18 $ 158.5
Application for authorization to export or import natural gas, 18 Part

153
Contents and form of application, exhibits, filing of contracts, rate

schedules, etc., 18 $ $ 153.1–153.8 Facilities for exportation or importation of natural gas, application

for construction, operation, maintenance, or connection at

international boundary, 18 § 153.10–153.12 Application for exemption from Act pursuant to section 1 (c), 18 Part

152 Certificates of public convenience and necessity under section 7 of act

as amended, 18 Part 157 Applications for certificate concerning any operation, sales, service,

construction, extension, or acquisition, 18 $ $ 157.5–157.22 Applications under section 7 (c), as amended, for certificates for

continued operation based on bona fide operation on February

7, 1942 (under "grandfather" clause), 18 $ $ 157.1-157.4

Federal Power Commission Continued
Natural Gas Act-Continued
Regulations Continued
Certificates of public convenience and necessity under section 7 of act

as amended, 18 Part 157–Continued
Interstate natural gas companies, contracts with producing com-

panies; automatic escalation and favored nation clauses, 18

$ $ 157.23-157.29 Direct industrial sales, of natural gas; furnishing of copies of contracts

and rate schedules for, 18 $ 155.1 Exportation of natural gas. See Application for authorization to ex

port or import natural gas. “Grandfather" clause; applications for certificates of public conven

ience and necessity under section 7 (c) of act, 18 $ $ 157.1–157.4 Importation of natural gas. See Application for authorization to ex

port or import natural gas. Industrial sales, direct, of natural gas; furnishing of copies of contracts

and rate schedules for, 18 g 155.1
Rate schedules and tariffs:

Application; obligation to file, 18 § 154.1
Compliance of producers and gatherers with certificate and rate

requirements, 18 $$ 154.91-154.102
Definitions, 18 $$ 154.11-154.16
Direct industrial sales; furnishing of copies of contracts, rate

schedules, tariffs, etc., in connection with, 18 $ 155 1
Form and composition of tariff, 18 $ 154.31–154.41
In general, 18 $$ 154.21-154.27
Permissions, special, 18 $ $ 154.51, 154.52
Restatement of schedules filed prior to December 1, 1948, 18

8 $ 154.81-154.86
Submission for filing; method of, 18 $$ 154.61–154.66
Suspension of rate schedules; powers of Commission with respect

to; general statement of policy respecting, 18 $ 2.52 Sales, industrial; direct industrial sales of natural gas, furnishing of

copies of contracts and rate schedules for, 18 $ 155.1

Tariffs. See Rate schedules and tariffs.
Rules of practice and procedure; hearings, proceedings, etc., 18 Part 1

Statements of general policy and interpretations. See General rules.
Federal Prisons Industries, Justice Department:
Blind-made products; agreement respecting allocation of orders for products

similar to products made by agenc for blind, 41 $ 301.5 Inmate accident compensation, 40 Part 1

Attorneys, employment of, 40 $ 1.10
Beneficiaries, 40 $ 1.9
Claim, time for making, etc., 40 $ 1.7
Computation, basis of, 40 $ 1.6
Criminal action suspends payment of accident compensation but does not

bar payment to dependents, 40 $ 1.5
Medical attention required subsequent to discharge, 40 $ 1.8
Negligence estops, 40 $ 1.4
Payment of compensation:

Method of payment, 40 $ 1.3

When paid to inmate, 40 $ 1.2
Wage, regular, of inmates paid in lieu of accident compensation while

incarcerated, 40 $ 1.1 Federal purchases. See Procurement. Federal Range Code for grazing districts; regulations respecting granting of grazing

privileges on public lands, 43 Part 161 General rules of the range, 43 § 161.11 Federal reclamation projects. See Reclamation Bureau. Federal records centers; preservation and use of records in, 44 Part 4 Federal Register, preparation and publication of. See Administrative Committee of

Federal Register.

Federal Reserve banks:
Deposit with, of certain employer and employee taxes, and of income taxes

withheld on wages, 26 $ $ 402.607a, 406.606, 411.606a; 31 Parts 212, 213 Federal Reserve Bank of New York; agency with respect to certain blocked

assets (domestic scheduled securities), 8 $ 511.205b Federal Reserve notes, issue and redemption of; regulations of Comptroller of

the Currency, 12 § 4.16 Fiscal agents of United States. See Treasury Department. Regulations respecting operations of Federal Reserve Banks and member banks

of Federal Reserve System. See Federal Reserve System.

Federal Reserve System:
Board of Governors:
Advances, to member banks, industrial or commercial businesses, financing

institutions, etc.:
Rates for, 12 Part 224

To member banks, 12 Parts 201, 224
Agricultural paper, discount of, 12 & 201.3
Alaska; designation of Federal Reserve District for purpose of clearing and

collection of checks and noncash items, 12 $8 207.51, 210.51
Bankers' acceptances (drafts, notes, bills of exchange, etc.):

Acceptance by member banks, 12 Part 203
Advances on, 12 Part 201

Rates, 12 Part 224
Collection of, 12 Part 207
Discount of, 12 Part 201

Rates, 12 Part 224
Open market transactions; regulations of Federal Open Market Com-

mittee, 12 § 270.7
Purchases, 12 Parts 202, 205
Banks. See Federal Reserve Banks; Foreign banks; and Member banks.
Bills of exchange:

Acceptance by member banks, 12 Part 203
Advances on, 12 Part 201

Rates, 12 Part 224
Collection of, 12 Part 207
Discount of, 12 Part 201

Rates, 12 Part 224
Open market transactions, regulations of Federal Open Market Com-

mittee, 12 $ 270.7
Purchases, 12 Parts 202, 205
Bills, Treasury. See Public debt securities.
Bonds:

See also Public debt securities.
Collection of bonds other than bonds of United States or its agencies,

12 Part 207
Purchase of revenue bonds issued by municipalities, 12 Part 205

Security for advances to member banks, 12 $ 201.2
Brokers. See Securities, dealers in.
Capital stock of Federal Reserve Banks; issuance and cancellation, 12 Part

209
Cash collateral accounts, 12 $ 204.104
Certificates of deposit, collection of, 12 Part 207
Checks:

Clearing and collection, 12 Part 210
Collection of previously dishonored checks, 12 $ 207.1
Designation of Federal Reserve District for Alaska and Hawaii, for

purpose of clearing and collection of checks and noncash items,

12 $ $ 207.51, 210.51
Clayton Act; interlocking bank directorates of member banks, 12 Part 212
Collections:

Checks, 12 Parts 207, 210
Designation of Federal Reserve District for Alaska and Hawaii, for

purpose of clearing and collection of checks and noncash items,
12 § 207.51, 210.51

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