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Sec. 101,6-4 Electricity supplied without 101.702:4A Miscellaneous station labor, direct charge.

101.703BA Fuel. 101.6-5 Electricity used by utility. 101.704BA Water. 101.6-6 Supporting records.

101.705B Supplies and expenses. 101.6-7 Segregation of sales to asso- 101.705:1A Lubricants. ciated companies.

101.705 : 2A Station supplies. Operating revenue accounts 101.705:34 Station expenses. Sales of electric energy

Maintenance 101.600 Residential

supervision domestic 101.706BA Maintenance

or sales.

and engineering. 101.601 Rural sales.

101.707BA Maintenance of structures 101.602 Commercial and industrial

and improvements. sales.

101.708B Maintenance of boiler plant 101.603 Public street and highway

equipment. lighting.

101.708:1A Maintenance of coal stor101.604 Other sales to public au

age, handling, and weighthorities.

ing equipment. 101.605 Sales to other electric utili- 101.708:2A Maintenance of furnaces ties.

and boilers. 101.606 Sales to railroads and rail- 101.708:34 Maintenance of boiler apways.

paratus. 101.607 Interdepartmental sales.

101.708: 4A Maintenance of steam pip101.608 Other sales.

ing and accessories.

101.709B Maintenance of generating Other electric revenues

and electric equipment. 101.610 Rent from electric property. 101.709 : 1A Maintenance of prime mov101.611 Interdepartmental rents.

ers and generators. 101.612 Customers' forfeited dis- 101.709 : 2A Maintenance of accessory counts and penalties.

electric equipment. 101.613 Sales of water and water 101.709:34 Maintenance of miscellanepower.

ous power plant equip101.614 Servicing of customers' in

ment. stallations.

Miscellaneous 101.615 Miscellaneous electric reve

101.710BA Rents. nues.

101.711BA Steam from other sources. Instructions, operating ex

101.712BA Steam transferred-credit. pense accounts

101.713BA Joint expenses-debit. 101.7-1 Purpose of operating ex- 101.714BA Joint expenses-credit. pense accounts.

Electric generation, hydrau101.7-2 Maintenance, cost of. 101.7-3 Salvage and insurance. 101.7-4 Supervision and engineer

Operation ing.

101.715BA Operation supervision and 101.7-5 Operating rents.

engineering. 101.7-6 Joint facility rents and ex

101.716B Station labor. penses.

101.716:1A Hydraulic labor. 101.7–7 Records for each plant.

101.716:24 Prime mover and generator

labor. Operating expense accounts

101.716: 3A Electric labor. Production expenses

101.716: 4A Miscellaneous station labor. Electric generation, steam 101.717BA Water for power. power

101.718B Supplies and expenses. Operation

101.718:14 Lubricants.

101.718: 2A Station supplies. 101.701BA Operation supervision and

101.718:34 Station expenses. engineering. 101.702B Station labor.

Maintenance 101.702:1A Boiler labor.

101.719BA Maintenance supervision 101.702:2A Prime mover and generator

and engineering. labor.

101.720BA Maintenance of structures 101.702:34 Electric labor.

and improvements.

lic power

Page 78


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

dams, and waterways. 101.742BA Joint expenses_credit. 101.722B Maintenance of generating

Transmission expenses and electric equipment.

Operation 101.722:1A Maintenance of prime movers and generators.

101.743BA Operation supervision and 101.722: 2A Maintenance of accessory

engineering. electric equipment.

101.744BA Load dispatching labor and 101.722:34 Maintenance of miscellane

ous power plant equip- 101.745B Operation of stations.

101.745:1A Station labor. 101.723BA Maintenance of roads, rail- 101.745: 24 Station supplies and exroads, and bridges.

penses. Miscellaneous

101.746B Operation of lines.

101.746:14 Overhead lines. 101.724BA Rents. 101.725BA Joint expenses—debit.

101.746 : 2A Underground lines. 101.726BA Joint expenses-credit.

Maintenance Electric generation, inter- 101.747BA Maintenance supervision nal combustion engine

and engineering.

101.748BA Maintenance of structures power Operation

and improvements.

101.749BA Maintenance of station 101.727BA Operation supervision and

equipment. engineering.

101.750B Maintenance of overhead 101.728B Station labor.

system. 101.728:1A Engine labor.

101.750:1A Maintenance of towers and 101.728:2A Electric labor.

fixtures. 101.728: 3A Miscellaneous station labor. 101.750 : 2A Maintenance of poles and 101.729BA Engine fuel.

fixtures. 101.730B Supplies and expenses. 101.750:34 Maintenance of conductors 101.730:1A Water.

and devices. 101.730: 2A Lubricants.

101.751B Maintenance of under101.730:34 Station supplies.

ground system. 101.730 : 4A Station expenses.

101.751:1A Maintenance of conduit. Maintenance

101.751 : 2A Maintenance of conductors 101.731BA Maintenance supervision

and devices. and engineering.

101.752BA Maintenance of roads and 101.732BA Maintenance of structures

trails. and improvements.

Miscellaneous 101.733BA Maintenance of fuel hold- 101.753BA Rents.

ers, producers, and acces- 101.754BA Joint expenses--debit.

101.755BA Joint expenses—credit. 101.73AB Maintenance of generating

Distribution expenses and electric equipment. 101.734 : 1A Maintenance of engines.

Operation 101.734:24 Maintenance of generators. 101.756BA Operation supervision and 101.734 : 3A Maintenance of accessory

engineering. electric equipment.

101.757BA Load dispatching labor and 101.734:4A Maintenance of miscellane

expenses. ous power plant equip- 101.758B Distribution office expenses. ment.

101.758:1A Distribution maps and recMiscellaneous


101.758: 2A Other distribution office ex101.735BA Rents.

penses. 101.736BA Joint expenses-debit.

101.759B Operation of stations. 101.737BA Joint expenses-credit.

101.759:1A Station labor. Other production expenses 101.759 : 2A Station supplies and exand credits

penses. 101.738BA Purchased power.

101.760B Operation of storage bat101.739BA Interchange power.

teries. 101.740BA Other expenses.

101.760 : 1A Storage battery labor.

Page 79


Sec. 101.760: 2A Storage battery supplies 101.780:32 Meter reading. and expenses.

101.780: 4A Collecting. 101.761B Operation of lines.

101.781BA Customers' billing and ac101.761:1A Overhead lines.

counting. 101.761: 2A Underground lines.

101.782BA Miscellaneous expenses. 101.761:34 Removing and resetting 101.783BA Uncollectible accounts. line transformers.

101.784BA Rents. 101.762B Services on customers' premises.

Sales promotion expenses 101.762:14 Removing and resetting 101.785BA Supervision. meters.

101.786BA Salaries and commissions. 101.762: 2A Other services on custom- 101.787B Demonstration, advertisers' premises.

ing, and other sales ex101.763B Operation of street light

penses. ing and signal systems.

101.787 : 14 Demonstration. 101.763:14 Overhead systems.

101.787 : 24 Advertising. 101.763: 2A Underground systems.

101.787: 3A Miscellaneous sales ex101.764BA Maintenance supervision and engineering.


101.788BA Rents. 101.765BA Maintenance of structures

101.789BA Merchandising, jobbing, and and improvements.

contract work. 101.766BA Maintenance of station equipment.

Administrative and general 101.767BA Maintenance of storage bat

expenses tery equipment.

101.790BA Salaries of general officers 101.768B Maintenance of overhead

and executives. system.

101.791BA Other general office sal101.768:1A Maintenance of poles, tow

aries. ers, and fixtures.

101.792B Expenses of general officers 101.768 : 2A Maintenance of conductors

and general office employ. and devices.

ees. 101.769B Maintenance of under- 101.792:14 Expenses of general ofiground system.

cers. 101.769:1A Maintenance of conduit. 101.792: 2A Expenses of general office 101.769: 2A Maintenance of conductors

employees. and devices.

101.793BA General office supplies and 101.770BA Maintenance of line trans

expenses. formers and devices. 101.794BA Management and supervi101.771BA Maintenance of services.

sion fees and expenses. 101.772BA Maintenance of meters. 101.795BA Special services. 101.773BA Maintenance of installa- 101.796BA Legal services.

tions on customers' prem- 101.797BA Regulatory commission exises.

penses. 101.774BA Maintenance of leased prop- 101.798BA Insurance.

erty on customers' prem- 101.799BA Injuries and damages.

101.800B Employees' welfare ex101.775BA Maintenance of street light

penses and pensions. ing and signal systems. 101.800:1A Employees' welfare ex Miscellaneous

penses. 101.776BA Rents.

101.800: 2A Pensions. 101.777BA Joint expenses-debit.

101.801BA Miscellaneous general ex101.778BA Joint expenses—credit.


101.802B Maintenance of general Customers' accounting and

property. collecting expenses

101.802:1A Maintenance of structures 101.779BA Supervision.

and improvements. 101.780B Customers' contracts, or- 101.802: 2A Maintenance of office furders, meter reading, and

niture and equipment. collecting.

101.802:3A Maintenance of communi. 101.780:1A Customers' contracts and

cation equipment. orders.

101.802: 4A Maintenance of miscella. 101.780: 2A Credit investigations and

neous property. records.

101.803BA Rents.

Page 80


Sec. 101.804BA Commissions paid under

Clearing accounts agency sales contracts.

101.901 Charges by associated com101.805BA Franchise requirements. 101.806BA Duplicate

panies-clearing. miscellaneous

101.902 charges—credit.

Stores expenses-clearing. 101.807BA Administrative and general

101.903 Transportation expensesexpenses transferred

clearing. credit.

101.904 Laboratory expenses101.808BA Joint expenses—debit.

clearing. 101.809BA Joint expenses—credit. 101.905 Shop expenses-clearing.

GENERAL PROVISIONS 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.O., Sup., 796 (13), 797 (b), 8250 (a), 825h.

† The source of 88 101.00–1 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 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.

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

a 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. 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.

• 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.

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