101.610 101.611 101.612 101.613

101.614

101.702: 4A Miscellaneous station labor.
101.703BA Fuel.
101.704BA Water.

101.705B Supplies and expenses.
101.705: 1A Lubricants.
101.705: 2A Station supplies.
101.705: 3A Station expenses.
Maintenance
domestic 101.706BA Maintenance
and engineering.

Other sales to public au-
thorities.

Sales to other electric utili-
ties.

Sales to railroads and rail

ways.

Interdepartmental sales.

Other sales.

Other electric revenues

supervision

101.708: 4A Maintenance of steam piping and accessories. Maintenance of generating and electric equipment.

101.709B

Rent from electric property. 101.709: 1A Maintenance of prime mov-
Interdepartmental rents.

ers and generators.

Customers' forfeited dis- 101.709: 2A Maintenance of accessory counts and penalties.

electric equipment.

Sales of water and water 101.709: 3A Maintenance of miscellanepower.

Servicing of customers' in

ous power plant equipment.

Miscellaneous

101.707BA

101.708B

nues.

101.710BA

Rents.

Instructions, operating ex-
pense accounts

101.711BA

101.712BA

101.713BA

Purpose of operating ex- 101.714BA

Supervision and engineer-
ing.

Operating rents.

Joint facility rents and ex-
penses.
Records for each plant.
Operating expense accounts
Production expenses
Electric generation, steam
power
Operation

101.701BA Operation supervision and

Steam from other sources.
Steam transferred-credit.
Joint expenses-debit.
Joint expenses-credit.

101.715BA

101.716B

101.718: 3A

engineering.

Station expenses.

Maintenance

101.721BA Maintenance of reservoirs, 101.741BA Joint expenses-debit.

101.750: 1A Maintenance of towers and

101.728: 3A Miscellaneous station labor. 101.750: 2A Maintenance of poles and

101.750: 3A Maintenance of conductors

101.758: 2A Other distribution office ex

101.760: 2A Storage battery supplies 101.780: 3A Meter reading.

Maintenance of under- 101.792: 1A Expenses of general offi

ground system.

and devices.

cers.

101.792: 2A Expenses of general office employees.

expenses.

101.769B

101.769:1A Maintenance of conduit. 101.769: 2A Maintenance of conductors

101.774BA Maintenance of leased property on customers' premises.

101.775BA Maintenance of street lighting and signal systems.

101.777BA Joint expenses-debit.

101.778BA Joint expenses-credit.

Customers' accounting and
collecting expenses

101.779BA Supervision. 101.780B

101.802: 1A Maintenance of structures and improvements.

Customers' contracts, or- 101.802:2A Maintenance of office fur

ders, meter reading, and collecting. 101.780: 1A Customers' contracts and orders.

101.780: 2A Credit investigations and records.

niture and equipment.

101.802: 3A Maintenance of communication equipment.

101.802: 4A Maintenance of miscella-
neous property.
101.803BA Rents.

Page 80

Section 101.00-1 Prescribing a system of accounts for public utilities and licensees under the Federal Power Act. The Federal Power Commission acting pursuant to authority granted by the Federal Power Act, particularly sections 301 (a), 304 (a), and 309, and paragraph (13) of section 3, and section 4 (b) thereof, and finding such action necessary and appropriate for carrying out the provisions of said Act, hereby adopts the accompanying system of accounts entitled "Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act", and the rules and regulations contained therein; and it is hereby ordered:

(a) That said system of accounts and said rules and regulations contained therein be and the same are hereby prescribed and promulgated as the system of accounts and rules and regulations of the Commission to be kept and observed by public utilities subject to the jurisdiction of the Commission and by licensees holding licenses issued by the Commission, to the extent and in the manner set forth therein;

(b) That said system of accounts and rules and regulations therein contained shall, as to all public utilities now subject to the jurisdiction of the Commission and as to all present licensees, become effective on January 1, 1937, and as to public utilities and licensees which may hereafter become subject to the jurisdiction of the Commission, they shall become effective as of the date when such public utility becomes subject to the jurisdiction of the Commission or on the effective date of the license;

(c) That a copy of said system of accounts and rules and regulations contained therein be forthwith served upon each public utility subject to the jurisdiction of the Commission, and each licensee or permittee holding a license or permit from the Commission.

This system of accounts supersedes the system of accounts prescribed for licensees under the Federal Water Power Act; and Order No. 13, entered November 20, 1922, prescribing said system of accounts, is rescinded effective January 1, 1937.*†

*88 101.00-1 to 101.905, inclusive, issued under the authority contained in secs. 3 (13), 4 (b), 301 (a), 304 (a), 309, 49 Stat. 839, 854, 855, 858; 16 U.S.C., Sup., 796 (13), 797 (b), 825c (a), 825h.

†The source of §§ 101.00-1 to 101.01-1, inclusive, is general provisions of Uniform system of accounts prescribed for public utilities and licensees, Federal Power Commission, effective Jan. 1, 1937, pp. 1-4.

Page 81

101.00-2 Amendments made by Order No. 43. Order No. 43, adopted December 31, 1936, amended, in certain minor details, the Uniform System of Accounts prescribed by Order No. 42. The amendments are incorporated in this Uniform System of Accounts. Order No. 43 also adopted and added to said Uniform System of Accounts Appendix III (Part 104) entitled "Application of Uniform System of Accounts to Class C and Class D Public Utilities and Licensees". Appendix III (Part 104) will become effective January 1, 1938.

Order No. 14,3 entered by the Commission on June 15, 1923, prescribing a condensed classification of accounts for the use of licensees who do not furnish a public service, was also amended by changing the words (Class D Licensees) to (Class I Licensees).*†

101.00-3 Authority under which accounting rules and regulations are prescribed. This uniform system of accounts for public utilities and licensees is issued and prescribed under the following provisions of the Federal Power Act (49 Stat. 838 ff.; 16 U.S.C., Sup., Chapter 12):

SEC. 301. (a) Every licensee and public utility shall make, keep, and preserve for such periods, such accounts, records of cost-accounting procedures, correspondence, memoranda, papers, books, and other records as the Commission may by rules and regulations prescribe as necessary or appropriate for purposes of the administration of this act, including accounts, records, and memoranda of the generation, transmission, distribution, delivery, or sale of electric energy, the furnishing of services or facilities in connection therewith, and receipts and expenditures with respect to any of the foregoing: Provided, however, That nothing in this act shall relieve any public utility from keeping any accounts, memoranda, or records which such public utility may be required to keep by or under authority of the laws of any State. The Commission may prescribe a system of accounts to be kept by licensees and public utilities and may classify such licensees and public utilities and prescribe a system of accounts for each class. The Commission, after notice and opportunity for hearing, may determine by order the accounts in which particular outlays and receipts shall be entered, charged, or credited. The burden of proof to justify every accounting entry questioned by the Commission shall be on the person making, authorizing, or requiring such entry, and the Commission may suspend a charge or credit pending submission of satisfactory proof in support thereof.

SEC. 304. (a) Every licensee and every public utility shall file with the Commission such annual and other periodic or special reports as the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist the Commission in the proper administration of this act. The Commission may prescribe the manner and form in which such reports shall be made, and require from such persons specific answers to all questions upon which the Commission may need information. The Commission may require that such reports shall include, among other things, full information as to assets and liabilities, capitalization, net investment, and reduction thereof, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provision for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise specifies.

8 Order No. 14 was rescinded as of May 1, 1938, by an order of the Commission, dated June 14, 1938.

Page 82

**For statutory and source citations, see note to § 101.00-1.