(f) Data as to positions with public utility holding companies. (Do not include here data as to corporations listed in paragraph (b) which are also holding companies. A "holding company" as herein used means any corporation which directly or indirectly owns, controls, or holds with power to vote, ten per centum, or more, of the outstanding voting securities of a public utility.)

(1) Name of holding company, State and date of incorporation (if any), and address of principal place of business.

(2) Positions which applicant holds therein, when and by whom elected or appointed to each position.

(3) Extent of applicant's direct or indirect ownership, or control of, or beneficial interest in, the holding company or in the securities thereof, including common stock, preferred stock, bonds, or other securities. If such ownership or interest is held in a name other than that of applicant, state name and address of such holder.

(4) All money or property received by applicant from the holding company during the past 12 months, and expected during the ensuing 12 months, whether for services, reimbursement for expenses, or otherwise. Specify in detail the amount thereof and the basis therefor.

(g) Positions with all other corporations. (Do not include here data as to any corporations listed in paragraphs (b) or (f).)

(1) All other corporations and positions therein, including briefly the information required in parallel columns as below:

Name of Corporation

Address. Kind of business

Position held therein

(2) Any corporate, contractual, financial, or business relationships between any of the corporations listed in (1) of this paragraph and any of the public utilities listed in paragraph (b) of this section.

(h) Data as to the public utility holding company system. (1) The name of the public utility holding company system of which each public utility listed in paragraph (b) of this section is a part.

(2) The financial and corporate relationship existing between and among the corporations in the above holding company system, including the percentage of voting power represented by securities owned by the corporation preceding each corporation in the corporate structure of the system. (An appropriate chart or table shall be included as an exhibit.)

(3) The name of each public utility holding company, listed in (1) which has registered with the Securities and Exchange Commission under the Public Utility Holding Company Act of 1935 (49 Stat. 803; 15 U.S.C., Sup., Chapter 2c). Give date of registration.

(4) The name of each public utility holding company listed in (1) which has filed with the Securities and Exchange Commission a plan for voluntary reorganization or corporate simplification pursuant to section 11 of the Public Utility Holding Company Act of 1935. Give date of filing such plan.**

Subchapter C-Accounts, Federal Power Act

PART 101—UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR CLASS A AND CLASS B PUBLIC UTILITIES AND LICENSEES

Sec.

Sec.
General provisions

101.02-40 Structures.
101.00-1 Prescribing a system of ac- 101.02–41 Transmission system.

counts for public utilities 101.02–42 Units of property.
and licensees under the 101.02-43 Utility.
Federal Power Act.

Instructions, general 101.00-2 Amendments made by Order

101.03-1 Classification of utilities. No. 43.

101.03-2 Records. 101.00-3 Authority under which ac

counting rules and regula- 101.03-3 Accounting period.
tions are prescribed.

101.03-4 Submission of questions. 101.01–1 Applicability of system of 101.03-5 Items list, interpretation of. accounts.

101.03-6 Delayed items. Definitions

101.03-7 Unaudited items. 101.02-1 Accounts.

101.03-8 Transactions with associated 101.02–2 Actually issued.

companies. 101.02-3 Actually outstanding.

101.03-9 Separate accounts or records 101.02-4 Amortization.

for each licensed project. 101.02–5A Associated companies.

101.03-10 Depreciation accounting. 101.02-5B Control.

101.03-11 Distribution of pay and ex101.02-6 Book cost.

penses of employees. 101.02–7 Buildings.

101.03–12 Records for each plant. 101.02-8 Commission.

101.03-13 Acco ting for other depart101.02–9

ments.
Construction cost, compo-
nents of.

Instructions, balance sheet 101.02-10 Cost.

accounts 101.02-11 Cost of removal.

101.1-1 Purpose of balance sheet ac101.02–12 Debt expense.

counts. 101.02–13 Depreciation.

101.1-2 Current and accrued assets. 101.02-14 Discount.

101.1-3 Current and accrued liabili101.02-15 Distribution system.

ties. 101.02–16 Equipment.

101.1-4 Book cost securities 101.02–17 Improvements.

of

Sec.

Sec. 101.100:6 Electric plant in process of

Capital stock discount and reclassification.

expense 101.107 Electric plant adjustments. 101.150 Discount on capital stock. 101.108 Other utility plant.

101.151 Capital stock expense. Investment and fund ас.

Reacquired securities counts

101.152 Reacquired capital stock. 101.110 Other physical property. 101.153 Reacquired long-term debt. 101.111 Investments in associated

Liabilities and other credits companies. 101.111:1 Investments in securities of

Capital stock associated companies.

101.200 Common capital stock. 101.111:2 Advances to associated com- 101.201 Preferred capital stock. panies.

101.202 Stock liability for conver101.112 Other investments.

sion. 101.113 Sinking funds.

101.203 Premiums and assessments 101.114 Miscellaneous special funds.

on capital stock. 101.114:1 Depreciation fund.

101.204 Capital stock subscribed. 101.114: 2 Amortization fund–Federal.

101.205 Installments received on cap

ital stock. 101.114:3 Miscellaneous special funds. Current and accrued assets

Long-term debt

101.210 Bonds. 101.120 Cash.

101.211 101.121 Special deposits.

Receivers' certificates.

101.212 Advances from associated 101.121:1 Interest special deposits. 101.121 : 2 Dividend special deposits.

companies. 101.121:3 Miscellaneous special de- 101.213 Miscellaneous long-term debt. posits.

Current and accrued liabili. 101.122 Working funds.

ties 101.123 Temporary cash investments. 101.220 Notes payable. 101.124 Notes receivable.

101.221 Notes receivable discounted. 101.125 Accounts receivable.

101.222 Accounts payable. 101.125:1 Accounts receivable custom

101.223 Payables to associated com. ers.

panies. 101.125 : 2 Other accounts receivable.

101.224 Dividends declared. 101.126 Receivables from associated

101.225 Matured long-term debt. companies.

101.226 Matured interest. 101.127 Subscriptions to capitul

101.227 Customers' deposits. stock.

101.228 Taxes accrued. 101.128 Interest and dividends re

101.229 Interest accrued. ceivable.

101.229:1 Interest accrued on long. 101.129 Rents receivable.

term debt. 101.130 Accrued utility revenues.

101.229:2 Interest accrued on other 101.131 Materials and supplies.

liabilities. 101.131:1 Materials and supplies—elec

101.230 Other current and accrued tric.

liabilities. 101.131 : 2 Materials and suppliesother.

Deferred credits 101.132 Prepayments.

101.240 Unamortized premium on 101.133 Other current and accrued

debt. assets.

101.241 Customers' advances for conDeferred debits

struction.

101.242 Other deferred credits. 101.140 Unamortized debt discount and expense.

Reserves 101.141 Extraordinary property 101.250 Reserve for depreciation of losses.

electric plant. 101.142 Preliminary survey and in- 101.251 Reserve for amortization of vestigation charges.

limited-term electric invest101.143 Clearing accounts.

ments. 101.144 Retirement work in progress. 101.252 Reserve for amortization of 101.145 Other work in progress.

electric plant acquisition 101.146 Other deferred debits.

adjustments.

Page 75

Sec. 101.359 101.360 101.361

101.362

101.363

101.370 101.371

101.372

101.373 101.374 101.375 101.376 101.377 101.378 101.379 101,390 101.391 101.392 101.393

101.4

Sec.
Services.

101.503 Depreciation.
Meters.

101.504 Amortization of limited-term Installations on customers'

electric investments. premises.

101.505 Amortization of electric Leased property on custom

plant acquisition adjusters' premises.

ments. Street lighting and signal 101.506 Property losses chargeable to systems.

operations. General plant

101.507 Taxes. Land and land rights.

101.508 Income from electric plant Structures and improve

leased to others. ments.

101.509 Other utility operating inOffice furniture and equip

come.
ment.

Other income
Transportation equipment.

101.520
Stores equipment.

Income from merchandising,

jobbing, and contract work. Shop equipment.

101.521 Laboratory equipment.

Income from non-utility op Tools and work equipment.

erations. Communication equipment,

101.522 Revenues from lease of other Miscellaneous equipment.

physical property.

101.523 Dividend revenues.
Other tangible property.
Electric plant purchased.

101.524 Interest revenues.

101,524:1 Interest on securities owned. Electric plant sold. Donations in aid of construc. 101.524: 2 Other interest revenues.

101.525 tion_credit.

Revenues from sinking and

other funds. Instructions, earned surplus 101.526 Miscellaneous non-operating account

revenues. Purpose of earned surplus 101.527 Non-operating revenue de account.

ductions.
Earned surplus account

Income deductions
Credits

101.530 Interest on long-term debt. Credit balance transferred 101.531 Amortization of debt disfrom income account.

count and expense. Miscellaneous credits to sur. 101.532 Amortization of premium on plus.

debt-credit.

101.533 Taxes assumed on interest. Debits

101.534 Interest on debt to assoDebit balance transferred

ciated companies. from income account.

101.400

101.401

101.410

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