Lapas attēli

(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.**

CROSS REFERENCE: For rules and regulations of the Securities and Exchange Commission, see 17 CFR Chapter II.

**For statutory and source citations, see note to 8 45.1.

Page 73 owned. 101.02-18 Investment advances.

Subchapter C-Accounts, Federal Power Act



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

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.


101.1-5 Discount, expense, and pre101.02-19 Land and land rights.

mium on capital stock. 101.02-20 Licensee.

101.1-6 Discount, expense, and pre101.02–21 Minor items of property.

mium on long-term debt. 101.02–22 Municipality.

101.1-7 Contingent assets and liabili101.02–23 Net book cost.

ties. 101.02–24 Net original cost.

101.1-8 Company securities owned. 101.02–25 Net salvage value.

101.1-9 Nominally issued securities. 101.02-26 Nominally issued.

Balance sheet accounts 101.02–27 Nominally outstanding.

Assets and other debits 101.02–28 Nonproject property. 101.02–29 Original cost.

Utility plant 101.02–30 Person.

101.100 Electric plant. 101.02–31 Premium.

101.100:1 Electric plant in service. 101.02-32 Project.

101.100:2 Electric plant leased to 101.02–33 Project property.

others. 101.02–34 Property retired.

101.100:3 Construction work in prog101.02–35 Public utility.

ress. 101.02-36 Replacing, replacement. 101.100:4 Electric plant held for future 101.0237 Salvage value.

use. 101.02-38 Service value.

101.100:5 Electric plant acquisition ad101.02-39 State.


Page 74


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


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.


Page 75


Sec. 101.253 Reserve for depreciation and 101.313

amortization of other prop-

101.314 101.254 Reserve for uncollectible ac. 101.315

counts. 101.255 Insurance reserve.

101.316 101.256 Injuries and damages re

serve. 101.257 Employees' provident reserve.

101.320 101.258 Other reserves.

101.321 101.258:1 Amortization reserve Federal.

101.322 101.258:2 Miscellaneous reserves.

Contributions in aid of con- 101.323

struction 101.265 Contributions in aid of con. 101.324 struction,

101.325 Surplus

101.326 101.270 Capital surplus. 101.271 Earned surplus.

Instructions, electric plant

101.330 101.3-1 Purpose of electric plant

101.331 accounts. 101.3–2 Classification of electric

101.332 plant at effective date of system of accounts.

101.333 101.3-3 Electric plant to be recorded

101.334 at cost.

101.335 101.3-4 Electric plant purchased.

101.336 101.3–5 Components of construction

cost. 101.3-6 Overhead construction costs. 101.3-7 Leased property, expendi- 101.340 tures on.

101.341 101.3-8 Temporary facilities. 101.3-9 Land and land rights.

101.342 101.3-10 Structures and improvements.

101.343 101.3-11 Equipment.

101.344 101.3-12 Additions and retirements of 101.345 electric plant.

101.346 101.3-13 Work order system required. 101.3–14 Transfers of property.

101.347 101.3-15 Common utility plant.

101.348 101.3-16 Transmission and distribution plant.

101.349 Electric plant accounts Intangible plant

101.350 101.301 Organization.

101.351 101.302 Franchises and consents. 101.303 Miscellaneous intangible 101.352 plant.


101.354 Production plant

101.355 Steam production 101.310 Land and land rights.

101.356 101.311 Structures and improve- 101.357

ments. 101.312 Boiler plant equipment. 101.358

Engines and engine driven

generators. Turbo-generator units. Accessory electric equip

ment. Miscellaneous power plant

equipment. Hydraulic production Land and land rights. Structures and improve

ments Reservoirs, dams, and water

ways. Water wheels, turbines, and generators. Accessory electric equipment. Miscellaneous power plant

equipment. Roads, railroads,

and bridges. Internal combustion engine

production Land and land rights. Structures and improve

ments. Fuel holders, producers, and

accessories. Internal combustion engines. Generators. Accessory electric equipment. Miscellaneous power plant

equipment. Transmission plant Land and land rights. Clearing land and rights-of

way. Structures and improve

ments. Station equipment. Towers and fixtures. Poles and fixtures. Overhead conductors and de

vices. Underground conduit. Underground conductors and

devices. Roads and trails. Distribution plant Land and land rights. Structures and improve.

ments. Station equipment. Storage battery equipment. Poles, towers, and fixtures. Overhead conductors and de

vices. Underground conduit. Underground conductors and

devices. Line transformers.

Page 76

Sec. 101.359 101.360 101.361



101.370 101.371


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



101.503 Depreciation.

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


Other income
Transportation equipment.

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.

Earned surplus account

Income deductions

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.


101.533 Taxes assumed on interest. Debits

101.534 Interest on debt to assoDebit balance transferred

ciated companies. from income account.





101.534:1 Interest on advances from Dividend appropriations

associated companies. preferred stock.

101.534:2 Interest on other debt to asDividend appropriations

sociated companies. common stock.

101.535 Other interest charges. Miscellaneous reservations of 101.536 Interest charged to construcsurplus.

tion-credit. Miscellaneous debits to sur. 101.537 Miscellaneous amortization, plus.

101.538 Miscellaneous income deducInstructions, income ac

tions. counts

Disposition of net income Purpose of income accounts. 101.540 Miscellaneous reservations of Records for other income.

net income. Income from sinking and

Instructions, operating revother funds. Rents includible in income

enue accounts accounts.

101.6-1 Purpose of operating revenue

accounts. Income accounts

101.6-2 Basis of credits to operating Utility operating income

revenue accounts. Operating revenues.

101.6-3 Commissions on electric Operating expenses.






101.5-1 101.5-2 101.5-3


101.501 101.502

Page 77

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